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Full text of "1930 supplement to the Georgia code : being a supplement to Parks̓ annotated code of Georgia and Michies̓ 1926 Georgia code"



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THE UNIVERSITY OF GEORGIA 



LAW LIBRARY 



The University of Georgia 




Alexander Campbell King Law Library 






UNIVERSITY OF GEORGIA LAW LIBRARY 



3 8425 00479 9701 



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ERS 



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193° SUPPLEMENT 



TO 



THE GEORGIA CODE 



BEING A SUPPLEMENT 

TO 

PARK'S ANNOTATED CODE OF GEORGIA 

AND 

MICHIE'S 1926 GEORGIA CODE 



Embracing Amendments and Additions made by the General Assembly at the 
Extraordinary Session of 1926, and the Regular Sessions of 1927 
and 1929. Together with Annotations from Judicial Deci- 
sions contained in Volumes 161- 168 Ga. Reports, 
Volumes 34-39 Ga. Appeals, and 
Fed. (2d) 1-33 inclusive 



PUBLISHED JOINTLY 
BY 

THE HARRISON COMPANY OF ATLANTA 

AND 

THE M1CHIE COMPANY OF CHARLOTTESVILLE, VIRGINIA 

1930 



LAW LIBRARY 
UNIVERSITY OF GEORGIA 
OEC 3 2007 



30 






Copyright, 1930 

BY 

The Michie Company 
The Harrison Company 



Pref 



rerace 



This volume supersedes volume 14 of Park's annotated Code of Georgia 
and the 1928 Supplement to Michie's Code of 1926. It includes all the gen- 
eral laws enacted during the 1927 and 1929 sessions of the Georgia Legis- 
lature, with complete annotations. It also includes the statutes enacted 
at the extraordinary session of 1926 and the amended rules of court. A 
general index, index of local laws and table of statutes complete the treatise. 

The owner of either the first thirteen volumes of Park's Annotated Code 
or Michie's Code of 1926 will find that this work completely supplements 
his original Code. Where the Michie and Park's classification of statutes 
differed, the Park's section line has been inserted with reference to the 
corresponding section in this volume. 

Every effort has been made to maintain the high reputation as law pub- 
lishers enjoyed individually by The Harrison Company of Atlanta and The 
Michie Company of Charlottesville, Va. In this, their first joint publica- 
tion, it is believed that the profession will receive the full benefit of their 
combined experience and skill. 



Digitized by the Internet Archive 

in 2011 with funding from 

LYRASIS Members and Sloan Foundation 



http://www.archive.org/details/1930supplementto00unse 



Contents 



Page 

Table oe Session Laws vn 

The Code 1 

Extra Session oe 1926 (Appendix i) 300 

Proposed Amendments to the Constitution (Appendix ii) 305 

General Index 325 

Local Law Index '; 341 



TABLE OF ACTS 



ACTS 1 926 EXTRAORDINARY SESSION 
See Appendix I, Pages 300-304 



Civil Code 

Code 

Page Section 

57 993(169) 

101 1041(17) 

103 1041(1) 

104 993(295) 

104 1041(2) 

104 1041(4) 

130 80(b) 

131 232 

131 233 

135 461 

137 1041 

138, 139 . . 1225 

142 3016 

156 1551(84^) 

158 1551(97) 

160 Ap. I . 4(c) 

168 1551(l54a) 

174 1551(100) 

175 4870 

191 2119(9) 

195 2366(3) 

195. 197 . . 2366(56) 

195.198 .. 2366(57) 

195. 198 . . 2366(151) 

195.199 .. 2366(67) 

195.199 .. 2366(70) 

195. 200 . . 2366(75) 

195.200 .. 2366(80) 

195. 201 . . 2366(148) 
195,203 .. 2366(169) 
195, 204 . . 2366(194) 
195, 204 . . 2366(195A) 
195,205 . . 2366(195B) 
195, 20i5 . . 2366(196A) 

195, 206 . . 2366(19613) 

196, 198 . . 2366(66) 

201 2366(159) 

206 2067(1) 



Civil 


Code 




Code 


Page 


Section 


5i8, § 1 . . 


993(178) 


58, §2 .. 


993(175) 


58, § 3 . . 


993(189) 


60, § 4 . . 


993(206) 


60, §5 .. 


993(215) 


60, § 6 


993(225) 



ACTS 1927 

Code 
Page Section 

207 2066(1) 

207 6017(7) 

208 6017(7) 

208 6017(8) 

209 471(1) 

209 6017(11) 

211 615(24) 

215 431(4) 

216 5989(3) 

217 2042(2) 

218 2042(3) 

218 3364(1) 

221 5968(1) 

223 2501(1) 

224 2938 

226 2938(1) 

227 1170(60a) 

245 913(19) 

246 138(7^) 

247 1711(7) 

257 4804(1) 

257 4804(4) 

257 4804(6) 

2i57 4804(7) 

258 4804(2) 

272 2177 

272 .. 2177(1) 

279 1)814(4) 

291 1731(1) 

299 2677(16) 

307 1896(5) 

308 1896(13) 

311 1248(1) 

318 4901(6) 

322 913(23) 

322 913(24) 

323 913(25) 

324 913(26) 

324 • 913(27) 

ACTS 1929 







Code 


3 ag 


e 


Section 


61, 


§7 . 


993(251) 


63, 


§10 


993(193) 


63, 


§11 


993(203) 


64, 


§12 


. 993(210) 


65, 


§13 


993(218) 


65, 


§14 


993(226) 


66, 


§ 1'5 


993(228) 



Code 

Page Section 

325 913(28) 

326 913(29) 

327 913(30) 

328 913(31) 

329 913(32) 

330 913(33) 

332 913(34) 

332 913(35) 

332 913(36) 

333 913(37) 

333 913(38) 

335 1227(1) 

337 1227(4) 

344 2821(15) 

349 2064(1) 

352 26(1) 

354 1681(27) 

373 5240(1) 



Penal 

108 

135 

144 

145 

147 

193 

194 

195, 205 . . 

222 

262 

265 

269 

317 

339 

341 

343 

349 

353 



Code 

476(13) 

876 

227 

1037 

1138(41) 

876 

876(1) 

211(15) 

1138(3) 

11519(44) 

1519(56) 

1519(67) 

1060(2) 

1236(1) 

1259(5) 

1259(9) 

1259 ( 

50 



Page I 
06, § ih 

66, § 17 

67, § 18 

67, § 19 

68, § 20 

68, § 21 

69, § 22 




Section 
993(231/) 
993(234^ 
993(235) 
993(247) 
993(249) 
993(257) 
993(260) 



Vlll 



TABLE OF ACTS 



Code 
Page Section 

69, § 23 . 993(265) 

70, § 24 .. 993(267) 

70, § 25 . 993(271) 

71, § 26 . 993(274) 

71, § 27 . 993(280) 

72, § 28 . 993(279) 

73, §29 . 993(245) 
73, §§ 20-32 

..993(303)-(305) 

75, § 33 . 993(290) 

76, §§ 34,35 

993(306)-(307) 

78, §§4-5 

.993(3O8)-(309) 

79, §§ 7-11 . . 993- 
. . (310)-(315) 

85, § 1 .. 993(213) 

86, § 1 .. 993(214) 
89, § 1-5 . . 993- 

(214a)-(214e) 

93, §§1-18 

1041(22)-(39) 

101, §2 . . 993(296) 

102, § 3 .. 993(301) 

103, § 4 .. 993 (296a) 
103, §§ 1-24 

993(316)-(339) 
116, §§ 26-27 . 993- 

(340)-(34l) 
118, § 1,'App. II. .6533 
121, § 1, App. II.. 6563 
126, § 1, App. II.. .6563 
130, § 1, App. II. .6563 
134, § 1, App. II.. 6521 

136, § 1, App. II. .6589b 

137, § 1, App. II. .6598a 
139, § 1, App. II. .6579 
/142, § 1, App. II. .6563 
143), § 1, App. II. .6553 
145, §1, App. II. . 6554(2) 
147, § 1, App. II.. 6563 
149, § l,App. II.. 6462(2) 
151, § 1 . . 445 

151, § 2 .. 462(1) 

154, § 1 . . 513 

155, § 1 .. 695(3) 

156, § 1 .. 886 

157, § 2 .. 1225 
159, §1; 161, § 1; 

162, § 1 . . 1249 
163, § 1 . . 2415 



Code 
Page Section 
166, § 1 . . 3321 

168, § 2 . . 3824(1) 

169, § 1 . . 4105 

171, § 1 . . 6001 

172, § 6048 . . 6048 
174, §§ 1-2 . . 6065- 

(l)-(8) 

188, § 1-3 . 1551- 
(184a)-(184c) 

211, § 1 . . 1770(81) 

212, §§ 1-5 . 418(l)-(5) 

213, § 1 . . 1770(60dd) 

214, § 1 . . 23'66(3a) 

215, § 1 . . 2366(3b) 

218, § 1 .. 626(2) 

219, § 1 .. 5234(1) 

220, § 2 . . 5235 

222, §§ 1-2 . 2929- 

(16)-(17) 

223, § 1 . . 590(2) 

224, §§ 1-2 .. 848(7)-(8) 

225, 1551(6a) 

226, §§ 1-3 . . 126(l)-(3) 

227, § 1 . . 138(7^a) 

228, §§ 1-14 . 1799- 

(D-(15) 
235, §§ 2-4. 526(4)-(6) 
238, § 1 .. 21-58(4^) 
241, §§ 1-4 . 2877- 

(44)-(47) 
245, §§'1-9 . 4264- 

(l)-(9) 
250, §§ 1-13 . 3103- 

3103(15) 
264, §§ 1-5 . 828- 

(19)-(19d) 
269, §§ 1-3 .. 828- 

(30a)-(30c) 
274, §§ 1-5 . 2409- 

(2)-(6) 
280, §§ 1-20. 2119- 

(l6)-(35) 

293, § 1 . 1770- 

(60^a) 

294, §§ 1-24 . 1770- 

(60ee)-(60aaa) 

303, 418(6) 

304, §§ 1-2 . 891(1) 
306, § 1 . . 2119(10) 
316, § 1 .. 2713(1) 



Page 
318, 

319, 

321, 

322, 

323, § 1 

325, 

326, 



§§29- 
(23) 
§32 

§ 1 • 
§1 . 



:1 .. 
:§l-3 
(7)-( 
328, §§ 1-3 
(10)- 
1-3 
(13-1 



330, §| 



331, 
333, 
333, 
336, 
337, 



§1 •• 

§3 ;.* 

§§1-3 
(24)- 

358, § 1 . . 

360, § 2 . . 



Code 
Section 
36 . 1896- 
(29) 

1896(14) 

4198(1) 

723(1) 

704(2) 

5989(7) 

. 1227- 

9) 

. . 1227- 
(12) 

. . 1227- 

5) 

. 1227(16) 

2158(30^) 

2158(30^4) 

2081(3) 
. . . 138- 
(53) 

3154(65) 

3154(75) 



Penal Code 

77, "§§ 1-3 ... 464- • 
(4)-(6) 

79, § 6 . . 464(7). 

80, §§ 9-10 .. 464- 

(8)-(9) 

176, § 632 . . 632 

177, § 1 . . 808 
182, § 1 .. 1138(5) 
221, § 1 .. 1482(15) 
233, §§1-5 258- 

(l)-(5) 
244, § 1 .. 594(7a) 

271, § 1 . . . 594(3a)- 

(3b) 

272, § 1 .. 594(1) 
277, § 1 .. 1138(6) 
279, §3 .. 900(41) 
30>8, §§ 1-5 1519(55a)- 

(>55e) 

311, §§7-8 1519- 

(55f)-(55g) 

313, § 1 . . 1519(55^) 

314, §§1-4 1519- 

(55h)-(55k) 

333, § 1 . . 594(13) 

334, § 2 . . 594(13a) 

335, §§ 1-3 .. 594- 

(I3b)-(l3d) 



CODE OF GEORGIA-SUPPLEMENT 



PRELIMINARY PROVISIONS 



§ 4 (§ 4.) Construction of statutes. 

See notes to section 3092. 

Conistructiton of By-Law. — Pursuant to paragraph 1 of 
this section it is held that the words "Nominations from 
the floor shall always be in order," in a by-law are to be 
given their ordinary signification; and the plain and ob- 
vious meaning of the language employed is that nomina- 
tions from the floor are always in order until an election 
has in fact been held. Hornady v. Goodman, 167 Ga. 555, 
146 S. F. 173. 

Not a Question for Jury. — It should not be left to the jury 
to determine whether a party could or could not substan- 
tially comply with the code or amendatory laws. Lim^- 
Cola Bottling Co. v. Atlanta, etc., R. Co., 34 Ga. App. 103, 
128 S. F- 226. 

Reasonable Care Insufficient. — Where a substantial com- 
pliance with a statute by a railway company would be suffi- 
cient, the duty of compliance to that extent would be abso- 
lute, and the company would not have discharged the duty 
merely by the exercise of reasonable care to that end. Lime- 
Cola Bottling Co. v. Atlanta, etc., R. Co., 34 Ga. App. 103, 
128 S. E\ 226. 

When Last Day Falls on Sunday — Bill of Exceptions. — 
When the last day numerically for presenting the bill of ex- 
ceptions for certification falls on Sunday, the presentation of 
the bill of exceptions to the trial judge for certification upon 
the next day, Monday, is not too late. Maryland Casualty 
Co. v. England, 34 Ga. App. 354, 129 S. F. 446. 

Service of Process. — The giving of "five days notice of the 
time and place of hearing," required by section 5154, of a 
petition for discharge filed by a defendant in a suit in trover, 
who is held in imprisonment in default of bail, is not com- 
plied with by serving the plaintiff, on the first day of May, 
with notice that the time of hearing the petition will be on 
the fifth day of May following. From the first day of May 
to the fifth day of May is only four days. Hardin v. Mutual 
Clothing Co., 34 Ga. App. 466, 129 S. F- 907. 

Cited in Columbus v. Muscogee Mfg. Co., 165 Ga. 259, 
140 S. F. 860; Citizens & Southern Bank v. Taggart, 164 



Ga. 351, 354, 138 S. F- 898; Mobley v. Chamblee, 39 Ga. 
App. 645, 148 S. F. 306; Export Ins. Co. v. Womack, — Ga. 
— , 142 S. F- 851. 

Applied in suits brought by administrators in Allen v. 
Allen, 39 Ga. App. 624, 147 S. F- 798; Willcox v. Beech- 
wood Band Mill Co., 166 Ga. 367, 370, 143 S. F. 405. 

§ 10 (§ 10.) Waiver of law. 

See notes to §§ 3154(19), 3154(55). 

Failure to Object to Motion for New Trial. — Any point of 
practice which, if sound, would be fatal to a motion for a 
new trial should be presented to the trial court by a motion 
to dismiss the application for a new trial, and, if not so pre- 
sented, will be considered as having been waived. Walker 
v. Neil, 117 Ga. 733, 45 S. F. 387; Hopkins v. Jackson, 147 
Ga. 821, 822, 95 S. F- 675; Fairburn v. Brantley, 161 Ga. 199, 
130 S. F. 67. 

Waiving Process. — A person is entitled to legal service, 
but may waive service of the original suit by appearing and 
pleading to the merits. Failure to serve a motion for new 
trial will afford ground upon which the motion must be dis- 
missed, but the failure may be waived. Fairburn v. Brant- 
ley, 161 Ga. 199, 130 S. F- 67. 

§ 13 (§ 13.) Bonds taken by officers. 

Failing as Statutory Bond — Good as Common Law Bond. — 
Where a bond was made payable to the levying officer and 
was conditioned to deliver the property at the time and place 
of sale but no affidavit of illegality was ever filed or at- 
tempted to be filed, the bond taken is a good and valid ob- 
ligation as a common-law bond and recovery on it can be 
had. Mullis v. Kennedy, 143 Ga. 618, 85 S. F. 845, cited and 
approved. Garmany v. Loach, 34 Ga. App. 722, 724, 131 S. 
F. 108. 

Cited in Fidelity, etc., Co. v. Norwood, 38 Ga. App. 534, 
540, 144 S. F. 387. 



THE POLITICAL CODE 



FIRST TITLE 

Divisions; of the Boundary, Sovereignty and Ju- 
risdiction of the State 



CHAPTER 3 

Jurisdiction Ceded to the United States Over Cer- 
tain Land 

§ 26(a). Park's Code. 

See § 26(1). 

§ 26(1). Land for other public buildings. — The 

consent of the State of Georgia is hereby given in 
accordance with the 17th clause, 8th section, and 
of the first article of the Constitution of the 
United States, to the acquisition by the United 
States by purchase, condemnation, or other- 
wise, any land in this State which has been 
or may hereafter be acquired for custom-houses, 
post offices, arsenals, other public buildings what- 

[ 



ever, or for any other government purposes. Acts 
1927, p. 352. 

§§ 26(b), 26(e). Park's Code. 

See § 26(2). 

§ 26(2). Same — Jurisdiction; exemption from 
taxation. — The exclusive jurisdiction in and over 
any land so acquired by the United States shall 
be and the same is hereby ceded to the United 
States for all purposes, except that the state re- 
tains the right to serve thereon all civil and crimi- 
nal processes issued under authority of the state; 
but the jurisdiction so ceded shall continue no 
longer than the said United States shall own such 
lands. 

The jurisdiction hereby ceded shall not vest 
until the United States shall have acquired the 
title to the said lands by purchase, condemnation 
or otherwise; and so long as the said lands shall 
remain the property of the United States when 
acquired as aforesaid, and no longer, the same 
shall be and continue exempt and exonerated from 
all state, county, and municipal taxation, assess- 

1] 



§ 34 



PENALTY FOR MANAGERS' DEFAULT 



§ 84 



ineiit, or other charges which may be levied or 
imposed under authority of the state. 



SECOND TITLE 

Elections by the People 



CHAPTER 1 
Qualification of Voters 

§ 34 (§ 32.) Qualification of voters. 

Failure to Make Return of Taxes. — The failure of a tax 
payer to make a return of his taxes as required by law is 
not, without more, a ground for disqualifying him" as a voter 
for members of the General Assembly. As to taxes, it is 
only non-payment which will disqualify the voter, and even 
then the exception in paragraph 3 must be considered. 
Daniel v. Claxton, 35 Ga. App. 107, 132 S. E. 411. 



CHAPTER 2 
Registration of Voters 



ARTICLE 2 , 
Method of Registering on Voters' Book 

§ 42 (§ 42.) Oath to be read or repeated at re- 
quest of applicant. 

Signature Required. — One can not lawfully register as a 
voter without signing his name in the voters' book in person 
or by making his mark as prescribed by this section. Turk 
v. Royal, 34 Ga. App. 717, 131 S. E. 119. 



ARTICLE 5 

List of Registered Voters, Who Entitled to 

Vote 

§ 61. Additional registration list. 

See § 1551(133). 



ARTICLE 8 
Ballots, by Whom and Where Cast 

§ 71. Voter changing residence. 

Must Apply to Registrars. — One who had moved from an- 
other county to that wherein an election was held, and, by 
application to the tax-collector of the latter county, had had 
his name transferred and entered upon the voters' book of 
that county, but at no time had made any application to the 
registrars thereof for such transfer, and had offered no proof 
before them as to his qualifications to vote, was not qualified 
to vote in such bond election. Turk v. Royal, 34 Ga. App. 
717, 131 S. E. 119. 



CHAPTER 3 

Elections for Members of the General Assembly 



ARTICLE 1 
Managers of Election; Qualifications and Oath 

§ 76. Superintendent of elections for mem- 
bers of the legislature. 

See section 1551(133). 



ARTICLE 2 
Election Precincts 



§ 79. Election Precincts. 

See notes to section 1551(133). 



ARTICLE 3 
Elections; When and How Held 

§ 80(b). In certain counties. — In all counties in 
the State of Georgia, having, by the United States 
census of 1920 or any future census, a population 
of not less than 14,501 and not more than 14,505 
inhabitants, all election precincts which are lo- 
cated as a whole or in part in an incorporated 
city or town having a population of 1,000 or more 
according to the 1920 census of the United States, 
shall remain open on all election days, whether 
general, special, primary or otherwise, from 7:00 
o'clock a. m. to 6:00 o'clock p. m. ; provided 
however, that the provisions of this section shall 
not apply to elections that are held by the mu- 
nicipal authorities or the local board of education. 
Acts 1927, p. 130. 

§ 82 (§ 72.) Manner of conducting elections. 

Superintendents Cannot Recount Ballots.— Under the provi- 
sions of this paragraph, superintendents of election have 
neither power nor authority to examine or recount ballots 
cast in a county election for the purpose of correcting er- 
rors, whether the same be due to mistake or fraud as pre- 
scribed by this and the next paragraph of the section. Bacon 
v. Black, 162 Ga. 222, 133 S. E. 251. 

Paragraph 9 — Certificate Necessary to Complete Consoli- 
dation. — The formal and completed consolidation of the vote 
consists in the ascertainment from the face of the returns 
of the vote cast for the respective counties and a declara- 
tion of the result, and after that the issuance of the cer- 
tificate prescribed in paragraph 9 of this section. Beasley 
v. Bacon, 164 Ga. 557, 558, 139 S. E. 55. 



ARTICLE 4 
Penalty for Managers' Default 



§ 84 (§ 74.) In case superintendents make false 
return, etc. 

Superintendent also Liable under iPenal Code. — If the num- 
[2] 



§ 121 



PRIMARY ELECTIONS 



§ 138(g-l) 



ber of votes is knowingly and falsely misstated by a super- 
intendent of an election, he has failed to discharge a duty 
imposed upon him by law, and he is liable to be prosecuted, 
under section 658 of the Penal Code, for a misdemeanor al- 
though this section also applies. Black v. State, 36 Ga. App. 
286, 136 S. E- 334. 



CHAPTER 7 
Contested Elections 



ARTICLE 1 
In Cases Where Governor Commissions 

§ 121. Proceedings in contested election. 

Who May Contest. — Where it does not appear that the 
petitioners were candidates for the offices to which the de- 
fendants were elected are not in a position to contest the 
election. Jones v. McElreath, 167 Ga. 833, 834, 146 S. E. 
734. 



ARTICLE 3 
Other Contested Elections 

§ 125 (§ 111.) Contests in other elections. 

Jurisdiction of Ordinary — Mandamus to Compel Hearing. — 

Where on the hearing of a contested election case before an 
ordinary, the contestee filed a demurrer to the petition, 
which demurrer was sustained and the ordinary dismissed 
the contest proceedings, and the contestant filed a petition 
against the ordinary for a writ of mandamus to compel the 
ordinary to hear and determine such election contest, alleging 
that the ordinary had failed and refused to perform his legal 
duty in the premises; the court did not err, in granting an 
order making the mandamus absolute, and requiring the 
ordinary to hear and determine such contest. Morgan v. 
Wason, 162 Ga. 360, 133 S. E- 921. 

Does Apply to Elections in Disposition of Public Utility 
Properties. — This section relates to contests of elections for 
public officers of the several kinds especially enumerated, 
and does not purport to authorize a contest before the 
ordinary of an election of the character provided for in 
§§ 904(1) -904(4). Byrd v. City of Alma, 166 Ga. 510, 143 
S. E. 767. See notes to § 904(1). 

The declaration by the city council of the result of an 
election for mayor of the City of D, under its char- 
ter, is not final and conclusive, and does not prevent 
the defeated candidate from contesting the election of a 
rival candidate under this section. Moore v. Dugas, 166 
Ga. 493, 143 S. E. 591, citing I,ow v. Towns, 8 Ga. 360; 
McCants v. Layfield, 149 Ga. 231, 99 S. E- 877; Bennett 
v. Public Service Commission, 160 Ga. 189, 127 S. E. 612. 

Cited in Avery v. Hale, 167 Ga. 252, 145 S. E. 76. 



ARTICLE 4 

Elections Not Set Aside for Formal Defects, 

When 

§ 126 (§ 112.) Election not void by reason of 
formal defects. 

Violation of Directory Provision Harmless. — An election 
was not invalid because it did not appear that the mayor 
and council had published the names of the election man- 
agers in accordance with a certain provision of the city 



charter, for this provision is directory. Edwards v. Clarkes- 
ville, 35 Ga. App. 306, 133 S. E- 45. 

Ballots Improperly Marked. — That the notice to the voters 
provided that the ballots should have written or printed 
thereon the words "for school bonds" or "against school 
bonds," and that such ballots may have been used, did not 
invalidate the election, notwithstanding the ordinance call- 
ing the election prescribed that the ballots should bear the 
words "for public school bonds for schoolhouse" or "against 
public school bonds for schoolhouse." Edwards v. Clarkes- 
ville, 35 Ga. App. 306, 133 S. E. 45. For similar holding as 
to vote for local taxation in school district, see notes to § 
1551(133) of the Georgia Code of 1926. 

Specifying "Australian Ballot System." — Even in the ab- 
sence of all provisions therefor, to say merely that the 
election was to be held or was held under some system in- 
definitely described as the "Australian ballot system" would 
not affirmatively disclose that the election was void. Ed- 
wards v. Clarkesville, 35 Ga. App. 306, 312, 133 S. E- 45. 



ARTICLE 5 
Primary Elections in Certain Counties 

§ 126(1). Primary election contests in coun- 
ties of 6,458 to 6,462 population.— The proce- 
dure relative to contests as outlined in subsec- 
tions or paragraphs numbers two, three, four, 
five, and seven of section 121, also sections 122 
and 123 of Park's Code of Georgia, shall be and 
the same is hereby made the procedure to con- 
test the nomination of any person nominated in 
any primary election by the people for election 
to any county office in such counties of this 
State as have a population of not less than 6,458 
and not more than 6,462, as determined by the 
census of the United States of 1920. Acts 1929, 
P- 226, § 1. 

Oath of Candidate before De Facto Notary.— The fact 

that the statement of one of the candidates was sworn to 
before a de facto notary public, both the notary and the 
candidate thinking- that tbe notary was a de jure officer 
and both acting in good faith did not render invalid the 
statement of such candidate. Adair v. McElreath, 167 Ga 
294, 295, 145 S. E. 841. 

§ 126(2). Candidate receiving highest vote is 
deemed nominee.— The candidate receiving the 
highest number of votes as shown by the con- 
solidation of the returns of said primary elec- 
tion shall be deemed the nominee for election 
to the office as he may have been candidate 
therefor, and it shall not be necessary for any 
authority to so declare him as such, as a condi- 
tion precedent to contesting his nomination for 
election to such office. Acts 1929, p. 226, § 2. 

§ 126(3). Judgment of superior court final.— 

The judgment, order, or finding of the judge of 
the superior court of such counties, declaring 
the nominee in any such contests, shall be final. 
Acts 1929, p. 227, § 3. 



CHAPTER 8 
Primary Elections 



§ 13i8(g-l). Park's Code. 

See § 138(754). 



[3] 



§ 138(7^) 



VOTING MACHINES IN COUNTIES 



§ 138(25) 



§ 138(7^). Nominations for General Assembly 
members and Superior Court Judges in certain 
counties; specification of incumbent opposed; plu- 
rality. — Candidates for the General Assembly in 
all counties having within its borders a city or a 
part of a city of population of 200,000 or more and 
candidates for Judges of the Superior Court in all 
judicial circuits having a county or counties of 
population of 200,000 or more, according to the 
last or any future census of the United States, 
shall, when qualifying for a primary, specify the 
particular incumbent which said candidate de- 
sires to oppose or succeed, and all ballots shall be 
prepared accordingly. The candidate receiving a 
plurality of the votes cast for candidates for such 
office shall be declared the nominee therefor. Acts 
1925, p. 205; 1927, p. 246. 

Editor's Note.— The amendment of 1927 limited the provi- 
sion as to candidates for the General Assembly, to counties 
"having- within their borders a city or a part of a city." 

§ 138(7^2a). Candidate required to specify in- 
cumbent opposed, in counties of 25,397 to 25,- 
700 population. — Candidates for the General As- 
sembly in all counties having more than one 
representative, and having a population of not 
less than 25,393 and not more than 25,700 ac- 
cording to the last census of the United States, 
shall, when qualifying for a primary, specify 
the particular incumbent which said candidate 
desires to oppose or succeed, and all ballots 
shall be prepared accordingly. The candidate 
receiving a plurality of the votes cast for candi- 
dates for such office shall be declared the nomi- 
nee therefor. Acts 1929, p. 227, § 1. 



CHAPTER 11 

Voting Machines in Counties between 63,690 
and 63,692 Population 

§ 138(24). Definitions. — The list of candidates 
used or to be used on the front of the voting 
machine for an election district in which a vot- 
ing machine is used pursuant to law shall be 
deemed official ballots under this chapter. The 
word "ballot" as used in this article (except 
when reference is made to irregular ballots) 
means that portion of the cardboard or paper or 
other material within the ballot frames contain- 
ing the name of the candidate and the designa- 
tion of the party by which he was nominated, 
or a statement of a proposed constitutional 
amendment, or other question or proposition 
with the word "yes" for voting for any question 
or proposition, and the word "no" for voting 
against any question. The term "question" shall 
mean any constitutional amendment, proposition, 
or other question submitted to the voters at any 
election. The term "official ballot" shall mean 
the printed strips of cardboard containing the 
names of the candidates nominated and a state- 
ment of the question submitted. The term "ir- 
regular ballot" shall mean a vote cast, by or on 
a special device, for a person whose name does 
not appear on the ballots. The term "voting 
machine custodian" shall mean the person who 



shall have charge of preparing and arranging 
the voting machine for elections. The term 
"protective counter" shall mean a separate coun- 
ter built into the voting machines which can- 
not be reset, which records the total number of 
movements of the operating lever. Acts 1929, 
P- 337, § 1. 

Editor's Note.— The title of this act [§§ 138(24) - 138(53) ] 

reads: "An Act to authorize the county commissioners .>f 
any county in the State of Georgia of a population of 
not less than 63,690 or more than 63,692 according to the 
State census of 1920, to adopt" voting machines, etc., 
but nowhere in the Act is the limitation as to population 
mentioned. 

§ 138(25). Requirements of voting machines. — 

Any voting machines may be adopted, rented, 
purchased or used which shall be so constructed 
to fulfill the following requirements: It shall 
secure to the voter secrecy in the act of voting; 
it shall provide facilities for voting for or against 
as many questions as may be submitted; it shall 
permit the voter to vote for the candidates of 
one or more parties; it shall permit, the voter to 
vote for as many persons for a'n office as he is 
lawfully entitled to vote for, but no more; it 
shall prevent the voter from voting for the 
same persons more than once for the same of- 
fice; it shall permit the voter to vote for or 
against any question he may have the right to 
vote upon, but no other; if used in primary 
elections, it shall be so equipped that the elec- 
tion officials can lock out all rows except those 
of the voter's party by a single adjustment on 
the outside of the machine; it shall correctly 
register or record and accurately count all votes 
cast for any and all persons, and for or against 
any and all questions; it shall be provided with 
a "protective counter" or "protective device" 
whereby any operation of the machine before 
or after the election will be detected; it shall 
be provided with a counter which shall show 
at all times during an election how many per- 
sons have voted; it shall be provided w r ith a 
mechanical model, illustrating the manner of 
voting on the machine, suitable for the instruc- 
tion of voters; it may also be provided with one 
device for each party, for voting for all the 
presidential electors of that party by one opera- 
tion; and a ballot therefor containing only the 
words "Presidential Electors For" preceded by 
the name of that party and followed by the 
names of the candidates thereof for the offices 
of president and vice-president, and a registering 
device therefor which shall register the vote cast 
for said electors when thus voted collectively, 
provided, however, that means shall be furnished 
whereby the voter can cast a vote in part for 
the candidates for presidential electors of one 
party, and in part for those of one or more 
other parties or in part or in whole for persons 
not nominated by any party. Every voting ma- 
chine shall be furnished with a lantern, or a 
proper substitute for one, which shall give suf- 
ficient light to enable voters while voting to 
read the ballots and suitable for use by the elec- 
tion officers in examining the counccrs. All 
voting machines used in any election shall be 
provided with a screen, hood or curtain which 
shall be so made and adjusted as to conceal the 
voter and his action while voting. Acts 1929, p. 
338, § 2. 



[4] 



§ 1318(26) 



VOTING MACHINES IN COUNTIES 



§ 138(33) 



§ 138(26). Adoption of voting machine. — The 

board of county commissioners of such counties 
may adopt for use at elections any kind of vot- 
ing machine that meets the requirements of this 
Act, and thereupon such voting machine may 
be used at any and all elections held in such 
counties, or in any part thereof, for voting, regis- 
tering, and counting votes cast at such elections. 
Voting machines of different kinds may be 
adopted for different districts in the same 
county. Acts 1929, p. 339, § 3. 

§ 138(27). Experimental use of voting ma- 
chine. — The county commissioners of such coun- 
ties, authorized by the last preceding section to 
adopt a voting machine, may provide for the 
experimental use, at an election in one or more 
districts, of a machine or machines which they 
might thereafter permanently adopt, and the 
use of such machine or machines at such elec- 
tion shall be as valid for all purposes as if it. or 
they, had been permanently adopted. Acts 1929, 
p. 339, § 4. 

§ 138(28). Providing machines. — The authori- 
ties adopting the use of voting machines shall, 
as soon as practicable thereafter, provide for 
each polling place one or more voting machines 
in complete working order, and thereafter the 
authorities in charge of elections shall preserve 
and keep them in repair, and shall have custody 
thereof when not in use at an election. If it 
shall be impracticable to supply each and every 
election district with a voting machine or vot- 
ing machines at an election following such adop- 
tion, as many may be supplied as it is practica- 
ble to procure, and the same may be used in 
such election district or districts within such 
counties as the officers adopting the same may 
direct. Acts 1929, p. 340, § 5. 

§ 138(29). Payment for machines. — The boards 
of county commissioners of such county on the 
adoption and rental or purchase of voting ma- 
chines may provide for the payment therefor in 
such manner as they may deem for the best in- 
terest of their respective localities. Acts 1929, 
p. 340, § 6. 

§ 138(30). Printing official ballots.— All ballots 
shall be printed on paper of clear white mate- 
rial, of such form and size as will fill the ballot 
frames of the machines, in plain color type as 
large as the space will reasonably permit. Party 
nominations shall be arranged on each voting 
machine, either in columns or horizontal rows; 
the caption of the various ballots on said ma- 
chines shall be so placed on said machines as 
to indicate to the voter that push knob, key 
lever, or other device is to be used or operated 
in order to vote for the candidate or candidates 
of his choice. The order of arrangement of 
parties and of candidates shall be as now re- 
quired by law. Acts 1929, p. 340, § 7. 

§ 138(31). Mailing of sample ballots and fur- 
nishing of instruction ballots. — The officer or 
officers, whose duty it may be under this Act to 
provide and furnish official ballots for any poll- 
ing place where a voting machine is to be used, 



shall also provide two sample ballots or instruc- 
tion ballots which sample or instruction ballots 
shall be arranged in the form of a diagram 
showing such portion of the front of the voting 
machine as it will appear after the official bal- 
lets are arranged thereon or therein for voting 
on election day. Such sample ballots shall be 
open to the inspection of all voters on election 
day, in all primaries and general elections where 
voting machines are used. 

There shall be furnished to the election offi- 
cial, at each polling place, a sufficient number 
of sample ballots (a facsimile of the face of the 
machines) of a reduced size, so that one may 
be given to each voter desiring the same. Acts 
1929, p. 341, § 8. 

§ 138(32). Number of official ballots to be fur- 
nished. — Two sets of official ballots shall be pro- 
vided each polling place for election district for 
use in and upon the voting machine, one set 
thereof shall be inserted or placed in or upon 
the voting machine and the other shall be re- 
tained in the custody and possession of the 
Board of Elections, unless it shall become nec- 
essary during the course of the election to make 
use of the same upon or in the voting machine. 
Acts 1929, p. 341, § 9. 

§ 138(33). Duty of authorities of municipali- 
ties. — It shall be the duty of the authorities in 
charge of any election, where a voting machine 
is to be used, to have the machine and all nec- 
essary furniture and appliances at the proper 
polling place or places before the time fixed for 
opening of the polls, and the counters set at 
zero (OOO), and otherwise in good and proper 
order for use at such election; and for the pur- 
pose of placing ballots in the ballot frames of 
the machine, putting it in order, testing, and ad- 
justing and delivering the machines, the au- 
thorities in charge of elections may employ one 
or more competent persons to be known as cus- 
todian or custodians of voting machines, who 
shall be fully competent, thoroughly instructed, 
and sworn to perforin their duties honestly and 
faithfully, and for such purpose shall be ap- 
pointed and instructed at least thirty days be- 
fore the election and shall be considered as 
officers of election. Before preparing a voting 
machine for any election, written notice shall be 
mailed to the chairman of the local organization 
of at least two of the principal parties, stating 
the time and place where the machines will be 
prepared, at which time one representative of 
each of such political parties shall be afforded 
an opportunity to see that the machines are in 
proper condition for use in the election; such 
representatives shall be sworn to faithfully per- 
form their duties and shall be regarded as elec- 
tion officials, but shall not interfere with the 
custodians or assume any of their duties. When 
a machine has been so examined by such repre- 
sentatives it shall be sealed with a numbered 
metal seal. Such representatives shall certify 
tc the numbers of the machines, that all of the 
counters are set at zero (000), and as to the 
number registered on the protective counter, if 
one is provided, and on the seal. After the prep- 
aration of the machines an officer or officers, or 



[5] 



§ 138(34) 



VOTING MACHINES IN COUNTIES 



§ 138(39) 



some one duly authorized, other than the per- 
son who has prepared them for election, shall 
inspect each machine, and report in writing, 
concerning the facts as to whether or not all of 
the registering courts are set at zero (000), the 
machine is arranged in all respects in good or- 
der for the election and locked, and as to the 
number registered on the protective counter, and 
on the seal. When a voting machine has been 
properly prepared for election it shall be locked 
against voting and sealed; and the keys thereof 
shall be delivered to the board of officials hav- 
ing charge and control of elections, together 
with a written report made by the custodian, 
stating that it is in every way properly prepared 
for the election. After the voting machines 
shall be transferred to the polling places it shall 
be the duty of the local authorities to provide 
ample protection against molestation or injury 
to the machine. The lantern or electric-light 
fixture shall be prepared in good order for use 
before the opening of the polls. Acts 1929, p. 
341, § 10. 

§ 138(34). Instruction to election officers. — 

Not less than ten nor more than twenty-one 
days before each election the custodian or cus- 
todians of the machine shall instruct the board 
or elections that are to serve in an election dis- 
trict in the use of the machine, and in their 
duties in connection therewith; and he shall give 
to each member of the board of elections who 
has received such instruction and is fully quali- 
fied to properly conduct the election with the 
machine a certificate to that effect. For the 
purpose of giving such instructions the cus- 
todian shall call such meeting or meetings of 
the board of elections as shall be necessary. 
Such custodian shall, within five days, file a re- 
port with the board or official in charge of elec- 
tions, stating that he has instructed the election 
officers, giving the names of such officers, and 
the time and place where such instruction was 
given. The board of elections of each election 
district in which a voting machine is to be used 
shall attend such meeting or meetings as shall 
be called for the purpose of receiving such in- 
struction concerning their duties as shall be 
necessary for the proper conduct of the election 
with the machine. No member of any board of 
elections shall serve in any election at which a 
voting machine is used, unless he shall have re- 
ceived such instruction and is fully qualified to 
perform the duties in connection with the ma- 
chine, and has received a certificate to that 
effect from the custodian of the machines; pro- 
vided, however, that this shall not prevent the 
appointment of a person as a member of the 
board of elections to fill a vacancy in an emer- 
gency. Acts 1929, p. 343, § 11. 

§ 138(35). Instruction to voters before elec- 
tions. — Where voting machines are to be used, 
the authorities in charge of elections shall des- 
ignate suitable and adequate times and places 
where voting machines containing sample bal- 
lots showing titles of offices to be filled, and, so 
far as practicable, the names of candidates to be 
voted for at the next election, shall be exhibited 
for the purpose of giving instructions as to the 



use of voting machines to all voters who apply 
for the same. No voting machine which is to 
be assigned for use in an election shall be used 
for such instruction after having been prepared 
and sealed for the elections. During public ex- 
hibition of any voting machine for the instruc- 
tion of voters previous to an election, the count- 
ing mechanism thereof shall be concealed from 
view and the doors may be temporarily opened 
only when authorized by the board or official 
having charge and control of the elections. Acts 
1929, p. 343, § 12. 

§ 133(36). Official ballots furnished,— Official 

ballots of the form and description set forth in 
this Act for use upon voting machines shall be 
prepared and furnished in the same manner, at 
the same time, and be delivered to the same of- 
ficials as now provided by law. Acts 1929, p. 
344, § 13. 

§ 138(37). Number of voters in a district. — 

Election districts in which voting machines are 
to be used may be altered, divided, or com- 
bined so as to provide' that each district in 
which the machine is to be used shall contain, 
as nearly as may be, seven hundred and fifty 
voters, and that each district in which two ma- 
chines are to be used shall contain, as nearly as 
may be, one thousand voters, and that each dis- 
trict in which three machines are to be used 
shall contain, as nearly as may be, one thousand 
five hundred voters, provided that nothing 
herein shall prevent any election district from 
containing a less number than above if neces- 
sary for the convenience of the voters. When- 
ever more than two machines are to be used in 
a district, one additional member of the board 
of elections shall be appointed for each addi- 
tional machine. Acts 1929, p. 344, § 14. 

§ 138(38). Furnishing ballots in lieu of ones 
lost, stolen, etc. — If the official ballots for an 
election district or precinct at which a voting 
machine is to be used shall not be delivered in 
time for use on election day, or after delivery 
shall be lost, destroyed, or stolen, the clerk or 
other official or officials, whose duty it now is 
in such case to provide other ballots for use at 
such elections in lieu of those lost, destroyed, 
or stolen, shall cause other ballots to be pre- 
pared, printed, or written as nearly as may be 
of the form and description of the official bal- 
lots, and the board of election shall cause the 
ballots so substituted to be used at the election 
in the same manner, as nearly as may be, as the 
official ballots would have been. Acts 1929, p. 
344, § 15. 

§ 138(39). Voting machines out of order. — In 

case any voting machine used in any election 
district shall, during the time the polls are open, 
become injured so as to render it inoperative in 
whole or in part, it shall be the duty of the elec- 
tion officers immediately to give notice thereof 
to the body providing such machine, and it shall 
be the duty of such body, if possible, to substi- 
tute a perfect machine for the injured machine, 
and at the close of the polls the records of both 
machines shall be taken, and the votes shown 



6] 



§ 138(40) 



VOTING MACHINES IN COUNTIES 



§ 138(43) 



on their counters shall be added together in as- 
certaining and determining the results of the 
election; but if no other machine cannot be re- 
paired in time for use at such election, unofficial 
ballots made as nearly as possible in the form 
of the official ballots may be used, received by 
the election officers and placed by them in a 
receptacle in such case to be provided by the 
election officers, and counted with the votes 
registered on the voting machines; and the re- 
sult shall be declared the same as though there 
had been no accident to the voting machine; the 
ballots thus voted shall be preserved and re- 
turned as herein directed, with a certificate or 
statement setting forth how and why the same 
were voted. Acts 1929, p. 345, § 16. 

§ 138(40). Opening of polls.— The board of 
election of each district shall attend at the poll- 
ing place, three quarters of an hour before the 
time set for opening of the polls, at each elec- 
tion, and shall proceed to arrange within the 
guard rail the furniture, stationery, and voting 
machine for the conduct of the election. The 
boards of election shall then and there have the 
voting machine, ballots and stationery required 
to be delivered to them for such election. If 
not previously done, they shall insert in their 
proper place on the voting machine the ballots 
containing the names of the offices to be filled 
at such election, and the names of candidates 
nominated therefor. The keys to the voting 
machine shall be delivered to the election of- 
ficers at least three quarters of an hour before 
the time set for opening the polls, in a sealed 
envelope on which shall be written or printed 
the number and location of the voting machine, 
the number of the seal, and the number regis- 
tered on the protective counter or device, as re- 
ported by the custodian. The envelope contain- 
ing the keys shall not be opened until at least 
one member of the board from each of two po- 
litical parties shall be present at the polling 
place, and shall have examined the envelope to 
see that it has not been opened. Before opening 
the envelope, all officers present shall examine 
the number on the seal of the machine, also the 
number registered on the protective counter, and 
shall see if they are the same as the number 
written on the envelope; and if they are not the 
same, the machine must not be opened until the 
custodian or other authorized person shall have 
been notified and shall have presented himself 
at the polling place for the purpose of re-ex- 
amining such machine, and shall certif}' that it 
is properly arranged. If the numbers of the 
seal and protective counter are found to agree 
with the numbers on the envelope, the election 
officers shall proceed to open the doors conceal- 
ing the counters, and each officer shall carefully 
examine every counter and see that it registers 
zero (000), and the same shall be subject to the 
inspection of official watchers. The machine 
shall remain locked against voting until the polls 
are formally opened, and shall not be operated 
except by voters in voting. If any counter is 
found not to register zero (000) the board of 
election shall immediately notify the custodian, 
who shall if practicable adjust the counters at 
zero (000), but if it shall be impracticable for 
the custodian to arrive in time to so adjust such 

[7 



counters before the time set for opening the 
polls, the election officers shall immediately 
make a written statement of the designating 
letter and number of such counter, together with 
the number registered thereon, and shall sign 
and post same upon the wall of the polling 
room, where it shall remain throughout election 
day, and in filling out the statement of canvass, 
they shall subtract such number from the num- 
ber then registered thereon. Acts 1929, p. 345, 
§ 17. 

§ 138(41). Irregular ballots. — Ballots voted 
for any person whose name does not appear on 
the machine as a qualified candidate for office, 
are herein referred to as irregular ballots. In 
voting for presidential electors, a voter may 
vote an irregular ticket made up of the names 
of persons in nomination by different parties, or 
partially of names of persons so in nomination 
and partially of names of persons not in nomi- 
nation, or wholly of names of persons not in 
nomination by any party. Such irregular bal- 
lot shall be deposited, written or affixed in or 
upon the receptacle or device provided on the 
machine for that purpose. An irregular ballot 
must be cast in its appropriate place on the ma- 
chine, or it shall be void and not counted. Acts 
1929, p. 347, § 18. 

§ 138(42). Location of voting machines. — At 

all elections where voting machines may be used, 
the arrangement of the polling room shall be 
the same as is now provided for by law; the ex- 
terior of the voting machine and every part of 
the polling room shall be in plain view of the 
election officers; the voting machine shall be 
placed at least three feet from every wall or par- 
tition of the polling room and at least four feet 
from any table whereat any of the election of- 
ficers may be engaged or seated. The voting 
machine shall be so placed that the ballots on 
the face of the machine can be plainly seen by 
the election officers and the party watchers 
when not in use by voters. The election offi- 
cers shall not themselves, be or permit any other 
person to be in any position or near any posi- 
tion that will permit one to see or ascertain how 
a voter votes, or how he has voted. The elec- 
tion officer attending the machine shall inspect 
the face of the machine after each voter has cast 
his vote, to see that the ballots on the face of 
the machine are in their proper place and that 
the machine has not been injured. During elec- 
tions the door or other covering of the counter 
compartment of the machine shall not be un- 
locked or open, or the counters exposed ex- 
cept for good and sufficient reasons, a state- 
ment of which shall be made and signed by the 
election officers and shall be sent with the re- 
turns. No person shall be permitted in or 
about the polling room except as now provided 
by law in election where ballots and ballot- 
boxes are used. Acts 1929, p. 347, § 19. 

§ 138(43). Time allowed a voter. — Where a 
voter presents himself for the purpose of vot- 
ing, the election officers shall ascertain whether 
his name is upon the register of voters, and if 
his name appears thereon and no challenge be 

] 



§ 138(44) 



VOTING MACHINES IN COUNTIES 



§ 138(48) 



interposed, or, if interposed, be not sustained, 
one of the election officers, to be stationed at 
the entrance through the outer guard-rail, shall 
announce the name of the voter and permit him 
to pass through the entrance opening in the 
outer guard-rail to the booth of the voting ma- 
chine for the purpose of casting his vote; no 
voter shall remain in the voting machine booth 
longer than two minutes, unless for good and 
sufficient reason he be granted a longer period 
of time by the election officer in charge; and, 
having cast his vote, the voter shall at once 
emerge therefrom and leave the polling room 
by- the exit opening in the outer guard- 
rail; if he shall refuse to leave after the time of 
two minutes he shall be removed by the elec- 
tion officers; the election officers shall ascertain 
the name and address of each voter in the man- 
ner now provided by law, before he enters the 
voting machine booth for the purpose of vot- 
ing; no voter, after having entered and emerged 
from the voting machine booth, shall be per- 
mitted to re-enter the same on any pretext 
whatever; only one voter at a time shall be per- 
mitted to pass the outer guard-rail to vote. 
Acts 1929, p. 348, § 20. 

§ 138(44). Instruction to voters on election 
day. — For the instruction of voters on any elec- 
tion days there shall, so far as practicable, be 
provided for each polling place a mechanically 
operated model of a portion of the face of the 
machine. Such model, if furnished, shall, dur- 
ing the election, be located on the election of- 
ficers table or in some other place which the 
voters must pass to reach the machine, and 
each voter shall, before entering the machine, 
be instructed regarding its operation and such 
instruction illustrated on the model, and the 
voter given opportunity to personally operate 
the model; the voter's attention shall also be 
called to the diagram of the face of the ma- 
chine, so that the voter can become familiar 
with the location of the questions and the names 
of the officers and candidates. In case any voter, 
after entering the voting machine, shall ask for 
further instructions concerning the manner ot 
voting, two election officers of opposite political 
parties, if present, and, if not, two election offi- 
cers of the same party shall give such instruc- 
tions to him, but no officer or person assisting 
a voter shall in any manner request, suggest, or 
seek to persuade or induce any such voter to 
vote any particular ticket, or for or against any 
particular ticket, or for or against any particu- 
lar candidate, or for or against any particular 
amendment, question, or proposition. After 
giving such instructions and before such voter 
shall have registered his vote, the officers or 
persons assisting him shall retire, and such voter 
shall then register his vote in secret as he may 
desire. Acts 1929, p. 348, § 21. 

§ 138(45). Blind or physically disabled voters. 

— The provisions of the election law relating to 
the assistance to be given to blind or physically 
disabled voters shall apply also, where voting 
machines are used, and the word "booth," when 
used in such sections, shall be interpreted to in- 
clude the voting machine inclosure or curtain. 
Acts 1929, p. 349, § 22. 



§ 138(46). Announcing the vote and locking 
the machine against voting. — Immediately upon 
the close of the polls the election officers shall 
lock and seal the voting machine against fur- 
ther voting and open the counter-compartment 
in the presence of persons who may be lawfully 
present at that time, giving full view of the 
counters. The chairman of the board of elec- 
tions, under the scrutiny of a member of the 
board of a different political party, if such mem- 
ber desires to be present, shall then in the or- 
der of the officers as their titles are arranged 
on the machine, read and announce in distinct 
tones the result shown by the counters, and 
shall then read the votes recorded for each of- 
fice on the irregular ballots; he shall also, in 
the same manner, read and announce the vote 
on each constitutional amendment, proposition, 
or other question. As each vote is read and an- 
nounced, it shall be recorded on two statements 
of canvass by two other members of the board 
of election inspectors, and when completed shall 
be compared with the numbers on the counters 
of the machine. If found to be correct, the re- 
sult shall be announced by the chairman of the 
board and the statements of canvass, after be- 
ing duly certified and sworn to, shall be filed 
as now provided by law for filing election re- 
turns. After the reading and announcing of the 
vote, and before the doors of the counter-com- 
partment of the voting machines shall be closed, 
ample opportunity shall be given to any person 
or persons lawfully present to compare the re- 
sult so announced with the counters of the ma- 
chine, and any necessary corrections shall then 
and thereby be made by the board of election. 
No tally sheets nor return blanks as required 
by law for use in election districts where paper 
ballots are used shall be furnished or used in 
election districts where voting machines are 
used, but in lieu thereof there shall be furnished 
two copies of a statement of canvass to con- 
form to the requirements of the voting machine 
or machines being used. Acts 1929, p. 349, § 23. 

§ 138(47). Locking the machine and returning 
the irregular ballots. — The election officers shall, 
as soon as the count is completed and fully ascer- 
tained as by this Act required, lock the counter- 
compartment, and it shall so remain for a period 
of thirty days, except it be ordered opened by a 
court of competent jurisdiction. Whenever ir- 
regular ballots of whatever description have been 
voted, the election officers shall return all such 
ballots in a properly secured package endorsed 
"irregular ballots," and return and file such 
package with the original statement of the re- 
sult of the election made by them. Said pack- 
age shall be preserved for six months next suc- 
ceeding such election, and it shall not be opened 
or its contents examined during that time ex- 
cept by order of a judge of a court lawfully em- 
powered to direct the same to be opened and 
examined. At the end of said six months, said 
package may be opened and said ballots dis- 
posed of at the discretion of the official or body 
having charge thereof. Acts 1929, p. 350, § 24. 

§ 138(48). Disposition of keys. — The keys of 
the machine shall be inclosed in an envelope to 
be supplied by the custodian on which shall be 



[8] 



§ 138(49) 



BOND COMMISSIONER 



§ 233 



written the number of the machine a *ri the dis- 
trict and ward where it has been used, which 
envelope shall be securely sealed and endorsed 
by the election officers, and shall be returned to 
the officer from whom the keys were received. 
The number on the seal and the number regis- 
tered on the protective counter shall be written 
on the envelope containing the keys. All keys 
for voting machines shall be kept securely locked 
by the officials having them in charge. It shall 
be unlawful for any unauthorized person to 
have in his possession any key or keys of any 
voting machine, and all election officers or per- 
sons intrusted with such keys for election pur- 
poses, or in the preparation of the machine 
therefor, shall not retain them longer than nec- 
essary to use them for such legal purpose. All 
machines shall be boxed and stored as soon 
after the close of the election as possible, and 
the machine and the boxes for the machines 
shall at all times be stored in a suitable place. 
Acts 1929, p. 351, § 25. 

§ 138(49). Application of previous article and 
penal law. — Any unauthorized person found in 
possession of any such voting machine or keys 
thereof sha'll be deemed guilty of a misdemeanor 
and fined in a sum not less than twenty-five nor 
more than five hundred dollars, and imprison- 
ment in the county jail, not less than ten nor 
more than thirty days; and any person wilfully 
tampering or attempting to tamper with, disar- 
range, deface, or impair in any manner whatso- 
ever, or destroy any such voting machine while 
the same is in use at any election, or who shall, 
after such machine is locked in order to preserve 
the registration or record of any election made 
by the same, tamper or attempt to tamper with 
any voting machine, shall be deemed guilty of a 
felony, and on conviction thereof shall be im- 
prisoned in the State Prison of this State at 
hard labor for not less than three nor more than 
ten years. Acts 1929, p. 351, § 26. 

§ 138(50). Application. — All laws relating to 
elections now in force in this State shall apply 
to all elections under this Act so far as the same 
may be applicable thereto; and so far as such 
provisions are not inconsistent with the provi- 
sions of the Act pertaining to the use of the pa- 
per ballots and ballot-boxes. Acts 1929, p. 452, 
§ 27. 

§ 138(51). Purpose and object. — The purpose 
and object of this bill is to provide a proper 
method of experimenting with and trying out 
what is known as the mechanical balloting or 
voting machine, and in every case in which the 
governing authorities of such counties as is here- 
inbefore described shall adopt and place in use 
at any precinct or precincts of such counties, the 
said county commissioners are hereby specifically 
authorized and empowered to do anything neces- 
sary, whether specifically covered by this Act or 
not, which they shall deem to be requisites to 
a fair, honest, and satisfactory trial and use of 
such machine. Acts 1929, p. 352, § 29. 



Nothing in this Act shall in any way change, al- 
ter, repeal or modify any provision of the pres- 
ent election laws of the State of Georgia, as the 
same shall now apply to and be operative in any 
election precinct in which such balloting machine 
shall not be used. Acts 1929, p. 352, § 29. 

§ 138(53). Effective immediately. — This Act 
shall take effect immediately upon becoming a 
law. Acts 1929, p. 352, § 30. 



THIRD TITLE 



§ 138(52). Present election laws not changed.- 



CHAPTER 2 

The Secretary of State, Treasurer, Comptroller- 
General, and Attorney- General 



ARTICLE 2 
Of the State Treasurer 



SECTION 10 
Bond Commissioner 

§ 232. State treasurer ex-ofncio> Bond Commis- 
sioner. — The State Treasurer shall be ex-officio 
Bond Commissioner of this State, and as such 
he shall receive a salary of $1,200.00 per annum; 
and he is hereby authorized to appoint the chief 
clerk in the treasury department, or some other 
fit and competent person, to be Assistant Com- 
missioner, and said assistant shall receive a salary 
of $1,200.00 per annum; and said Bond Commis- 
sioner shall be allowed such sum as may be nec- 
essary, not to exceed the sum of $10,000.00 per 
annum, for clerical assistance in performing the 
duties of his office, which said sum, together with 
the salaries of the Bond Commissioner and the 
Assistant Bond Commissioner, shall be paid from 
the State Treasury; it shall be the duty of the 
Bond Commissioner and his assistant to receive, 
file, record, care and provide for the deposit of 
bonds or other securities offered for deposit as 
the law may direct. Acts 1909, p. 145; 1923, p. 
132; 1927, p. 131. 

Editor's Note.— The amendment, of 1927 wrought many- 
changes in the phraseology of this section. The substantial 
innovations co">s : <:t of the provision for a $12,000 salary for 
both the Bond Commissioner and the Assistant Bond Com- 
missioner, and the provision for allowance of $10,000 for 
clerical assistance, and the source of its payment. 

§ 233. Fees of commissioner, — Each and every 
depositing corporation or individual of whatever 
name or class, which now has or may hereafter 
have on deposit bonds or other securities, as the 
law provides, is 'hereby required, within sixty days 
from and after August 14th, 1909, and thereafter 



[9] 



§ 256 



OFFICIAL BONDS AND SURETIES THEREON 



§ 29H 



on or before January 15th of each year, to pay 
the said bond commissioner the following sched- 
ules of fees, namely: Bonds or other securities ag- 
gregating not over $5,000.00, $2.00; not over 
$10,000.00, $3.75; not over $25,000.00, $7.50; not 
over $50,000.00, $12.50; not over $100,000.00, 
$20.00; more than $100,000.00, $25.00; provided, 
however, that the W. & A. R. R. lessees shall be 
exempt from the operation of this section. All 
fees collected as aforesaid shall be paid into the 
general funds of the state treasury. In default of 
the payment of the fees herein prescribed, the 
bond commissioner shall refuse to accept the de- 
posits required by law to be made, and shall not 
certify their acceptance until the fee is fully paid 
each year as herein provided, .but shall report 
said default to the insurance commissioner, who 
shall suspend or revoke the license of said) delin- 
quent company or individual until the fee required 
under this section is fully paid. Acts 1927, p. 131. 



ARTICLE 4 
Of the Attorney General 

§ 256. Comptroller-general may require his 

services. 

Cited in Avery v. Hale, 167 Ga. 252, 256, 145 S. E- 76. 



FOURTH TITLE 

General Regulations as to All Officers and Offices 



CHAPTER l 

Of Eligibility, Qualification, and Commissions of 
Officers, and Vacation of Offices 



ARTICLE 1 
Eligibility and Qualification 

§ 258 (§ 223.) Persons ineligible; de facto offi- 
cers. 

Prior Removal for Misconduct. — The conviction of an offi- 
cer for misbehavior and misconduct in office in the illegal 
appropriation of public funds, and his removal from office, 
are equivalent to an adjudication that he is ineligible to 
hold said office for and during the remainder of the term 
for which he was elected. McClellan v. Pearson, 163 Ga. 
492, 136 S. E. 429. 

A county school superintendent is a county officer within 
the provisions of par. 7 of this section. Culbreth v. Can- 
nady, 168 Ga. 444, 148 S. E. 102. 



§ 261 (§ 226.) Officers of this State must re- 
side therein, hold until successor is qualified, and 
keep seal. 

Liability on Bond Continues. — The effect of this section is 
to extend the term of office under the original appointment 
until a successor has been qualified, with the further effect 



that liability on an official bond continues where an official 
elected for a fixed period thereafter holds over, after its ex- 
piration, until his successor is appointed. Elberton v. Jones, 
35 Ga. App. 536, 133 S. E. 745. 

Cited in Wiley v. Douglas, 168 Ga. 659, 664, 148 S. E. 
735. 

Applied in Bashlor v. Bacon, 168 Ga. 370, 372, 147 S. E. 
762. 



ARTICLE 2 
How Commissioned 

§ 263. What officers commissioned under ex- 
ecutive seal. 

See nlotes to § 1780. 

An inspector of fertilizer is not such a civil officer' as 
must be commissioned by the Governor under this section. 
Talmadge v. Cordell, 167 Ga. 594, 146 S. E- 467. 



ARTICLE 3 
Vacancies 

§ 264. Offices, how vacated. 

A person holding the office of justice of the peace in 
this State does not vacate the office by ceasing to be a 
resident of the district for which he was elected, where he 
continues to reside within the State, and where the fact 
of his cessation of residence has not been judicially ascer- 
tained. Dong v. Carter, 39 Ga. App. 508, 147 S. E. 401. 

Cited in Wiley v. Douglas, 168 Ga. 659, 148 S. E. 735. 



CHAPTER 2 
Official Oaths 

§ 272. Official oaths must be filed in exec- 
utive office, when. 

See notes to § 1782. 

Cited in Decatur County v. O'Neal, 38 Ga. App. 158, 
162, 142 S. E. 914; Talmadge v. Cordell, 167 Ga. 594, 146 
S. E- 467. 



CHAPTER 3 
Official Bonds and Sureties Thereon 



ARTICLE 5 
Bonds; How Far and for What Binding 

§ 291 (§ 256.) Official bonds obligatory. 

Color of office is defined in Fidelity, etc., Company v. 
Smith, 35 Ga. App. 744, 748, 134 S. E- 801, quoting Duther v. 
Banks, 111 Ga. 374, 36 S. E- 626. 

When Acts Colore Officii— Illustration.— An officer shoot- 
ing at the occupants of an automobile who have fled from 
an attempted arrest for a misdemeanor (illegal transporta 
tion of liquor) commits a wrongful act under color of his of- 
fice. Copeland v. Dunehoo, 36 Ga. App. 817, 138 S. E- 267. 

Acts Entirely Unauthorized Not Breach of Bond. — A tax- 



[10] 



§ 299 



SUITS AGAINST COUNTIES 



§ 384 



collector, having no authority of law whatever to make lev- 
ies and sales under tax fi. fas., issued a fi. fa. purporting 
to be for taxes due, and placed it in the hands of another 
as his deputy, who, "armed" with the fi. fa. and acting un- 
der the instructions of the tax-collector, seized property of 
the alleged taxpayer and sold it, to the owner's damage. It 
was held that such acts constituted no breach of the tax- 
collector's bond and the surety on the bond was not liable 
therefor. Fidelity, etc., Co. v. Smith, 35 Ga. App. 744, 134 
S. F. 801. 



ARTICLE 10 
Measure of Damages on Bonds 
§ 299 (§ 264.) Measure of damages. 

Meaning of "Smart- Money. "—The term "smart-money," 
as employed in this section seems to be substantially sy- 
nonymous with "punitive damages." Copeland v. Dunehoo, 
36 Ga. App. 817, 821, 138 S. E- 267. Thus this section seems 
to be an exception to section 4393. Id. 

What Amounts to Bad Faith.— Any arbitrary omission by 
the officer to do that which is required of him by law, or 
any conscious disregard of the limitation upon his authority, 
would amount to bad faith within the meaning of that term 
as employed in this section. Copeland v. Dunehoo, 36 Ga. 
App. 817, 824, 138 S. F- 267. See note of this case under sec. 
2549. 

Statement of Injury.— In an action for damages because of 
the alleged breach of the official bond of a former clerk of a 
city court, it not appearing from the petition that any ac- 
tual injury was sustained by the plaintiff by reason of 
the alleged breach, the petition did not set out a cause of 
action. Donaldson v. Walker, 35 Ga. App. 224, 132 S. F. 649. 



CHAPTER 4 
Powers of Public Officers Limited 
§ 303 (§ 268.) Powers of public officers. 

As to liability on unauthorized acts of school trustees, see 
note to sec. 1551(141). 

When Public Is Estopped— Statements Without Authority. 

—In Gill v. Cox. 163 Ga. 618, 137 S. E. 40, it was held that 
the state is not estopped by statements made by the state 
veterinarian, said statements not being made in the exercise 
of any legal authority. 

The public under this section is not estopped by the 
unauthorized acts of its agents. County Com'rs v. O'Neal, 
38 Ga. App. 158, 142 S. F. 914, 916. 



CHAPTER G 
Inventory Annually to Be Made 

Cited in City of Dawson v. Terrell County, 38 Ga. App. 
676, 783, 145 S. F. 465; Goodin v. McRae, 163 Ga. 293, 135 
S. F. 911. 

§ 314. "Proper authority." 

Public property becomes "unserviceable * * * where such 
property can not be beneficially or advantageously used 
under all the circumstances." Dawson v. Terrell County, 
38 Ga. App. 676, 678, 145 S. F- 465. 



CHAPTER 7 
Salaries and Fees of Officers 



ARTICLE 5 

Officers Connected with the Judicial Depart- 
ment 

§ 328. Fees of solicitor-general. 

As to validity of act abolishing fee system in Chatta- 



hoochee Circuit, see Harris v. Williams, 167 Ga. 45, 144 
S. E. 756. 

Cited in American Surety Co. v. Kea, 168 Ga. 228, 147 
S. F. 386. 



FIFTH TITLE 

Legislative Department 



CHAPTER 1 
Of the General Assembly 



ARTICLE 8 
Pay of Members 

§ 354 (§ 312.) Accounts of members and officers, 
how audited. 

In General. — By this section a method is provided for de- 
termining what compensation, including per diem, is due to 
the members of the General Assembly. This statute estab- 
lishes a special tribunal for the determination of the mat- 
ter in question. There certainly should be no judicial inter- 
ference with this method and this tribunal, before any ac- 
tion is taken by this special tribunal, by assuming that it 
will certify per diem to which members are not entitled 
under the constitution. Speer v. Martin, 163 Ga. 535, 537, 136 
S. F. 425. 



SIXTH TITLE 

County Organization 



CHAPTER 2 

Incorporation of Counties, County Contracts, 
Property, and Claims 



ARTICLE l 
Counties Are Corporate Bodies 
§ 383 (§ 340.) Each county a body corporate. 

Construed with Section 384. — Sections 383 and 384 must be 
construed together, and they must receive a reasonable con- 
struction. Decatur County v. Praytor, etc., Co., 163 Ga. 
929, 931, 137 S. F- 247. 

Extent of Power Conferred. — This section subjects the 
counties of this State to suit, but not to suits upon all causes 
of action. It does not make them generally liable to suits, 
like individuals or as municipal corporations. Being politi- 
cal subdivisions of the State, they can not be sued unless 
made subject to suit expressly or by necessary implication. 
Decatur County v. Praytor, etc., Co., 163 Ga. 929, 931, 137 S. 
F. 247. 

A county can always be sued upon any liability against it 
created by statute, or for breach of any valid contract which 
it is authorized by law to make. Decatur County v. Praytor, 
etc., Co., 163 Ga. 929, 935, 137 S. E- 247. See sec. 384 and the 
notes thereto. 

Cited in City of Dawson v. Terrell County, 38 Ga. App. 
676, 783, 145 S. F- 465. 



ARTICLE 2 
Suits against Counties 
§ 384 (§ 341.) County, when liable to suit. 

Editor's Note. — This section was codified from the deci> 



[11] 



§ 386 



CONTRACTS, HOW MADE BY COUNTIES 



§ 389(1) 



sions of the court in the cases of Hammond v. Richmond, 72 
Ga. 188, and Smith v. Wilkes & McDuffie Counties, 79 Ga. 
125, 4 S. F- 20, and it must be construed in the light of these 
decisions. See Decatur County v. Praytor, etc., Co., 163 
Ga. 929, 932, 137 S. F- 247. 

Bread Terms. — Language could not be broader or more 
comprehensive, or more free from doubt, than the words of 
this section. When it says the county shall not be liable 
for any cause of action, it expressly negatives the idea of 
exceptions other than provided therein, to wit, "unless made 
so by statute." Wood v. Floyd County, 161 Ga. 743, 745, 131 
S. F. 882. 

General Rule. — Whenever a county is by statute made 
liable for a given demand, an action against it will lie there- 
for, though the statute does not in express terms authorize 
or provide for the bringing of such an action. Decatur County 
v. Praytor, etc., Co., 163 Ga. 929, 933, 137 S. F- 247, citing nu- 
merous cases. 

Liability in Case of Bridges. — A county is liable to suit by 
contractors for breach of a valid and binding contract for 
the building of a bridge over a river in such county, upon 
the assumption that the difference between the representa- 
tions in the plans and specifications as to the facts and condi- 
tions under the bed of the river, and the actual facts and 
conditions thereof, amounted to a breach of the contract 
by the county. Decatur County v. Praytor, etc., Co., 16? 
Ga. 929, 137 S. F- 247. 

When County Officials Exceed Powers. — "When public of- 
ficers, in discharging duties imposed upon them by law, under- 
take other duties not imposed by law, although intending 
it to be a benefit to the public, the latter, as represented by 
county governments, can not be made responsible for torts 
or ultra vires contracts." Wood v. Floyd County, 161 Ga. 743, 
748, 131 S. F. 882. 

Petition Must Show Liability by Statute.— The petition 
in a suit brought against a county must indicate that 
the liability sought to be established comes within the 
provisions of the rule of this section. Fulton, County v. 
Gordon Water Co., 37 Ga. App. 290, 140 S. F- 45. 

Cited in City of Dawson v. Terrell County, 38 Ga. App. 
676, 783, 145 S. F. 465. 



ARTICLE 3 

Contracts, How Made by Counties, Competition 
in Bidding 



§ 388. Contracts with ordinary. 

Sufficiency of Entry.— In King v. Casey, 164 Ga. 117, 
121, 137 S. F. 776, it is said: "The present record shows 
that the contract was entered upon the minutes of the 
board of commissioners of roads and revenues, but that 
certain specifications were omitted; it was legal for the 
judge to order the entry of the contract on the minutes, 
in which event the restraining order should be dissolved 
and of no further effect." 

Mandamus will lie to compel county authorities to en- 
ter such contract on their minutes. King v. Casey, 164 
Ga. 117, 121, 137 S. F. 776, citing Wagener v. Forsyth 
County, 135 Ga. 162, 68 S. F. 1115. 



§ 389. Contracts to give bonds; counties 
with chaingangs. 

Since the passage of the act of 1920 to amend this sec- 
tion, counties having a chain-gang may purchase material 
for and U5e the convicts in building or repairing any 
public building, bridge, causeway, or other public works, 
and may use the funds arising from taxes levied for such 
purposes, in purchasing such material and in supporting 
and maintaining the convicts while such work is being 
done. Southern Ry. Co. v. Whitfiegd County, 38 Ga. 
App. 703, 145 S. F- 668. 

§ 389(c). Park's Code. 

See § 389(1). 

§ 389 (1). Contract for public work void with- 
out bond. 

What Constitutes "Doing Work." — An employee of the con- 

[1 



tractor is not doing work "under and for the purpose of" the 
contract where he is engaged only in "winding up the af- 
fairs" of his employer in the particular location, such as 
collecting and looking after the machinery and "shipping it to 
the next work they were going to do," all of this being done 
after the work had been fully completed and after the mu- 
nicipality has formally and finally accepted the same as a 
compliance with the contract between it and the contractor. 
Southern Surety Co. v. Williams, 36 Ga. App. 692, 137 S. F- 
851. 

Bond Protects Two Classes. — The bond required by this sec- 
tion is for the use of two classes of persons: first, the muni- 
cipality, and second, "all persons doing work or furnish- 
ing skill, tools, machinery, or materials under or for the pur- 
pose of such contract." Both classes of persons are entitled 
to protection under the bond. Southern Surety Co. v. Dawes, 
161 Ga. 207, 212, 130 S. F- 577. 

Necessity of Stating "Use" in Bond. — In an action by the 
trustees of a school district "for the use" of a material- 
man, who furnished material used in the construction of a 
school building, against a bonding company as surety upon 
the bond given by the contractor, where the bond contained 
no provision that it was given "for the use of the obligee and 
of all persons doing work or furnishing skill, tools, machinery 
or materials under or for the purpose of such contract," nor 
any similar clause, but specifically provided that "no right 
of action shall accrue for the use or benefit of any other than 
the obligee," the trustees can have no recovery on the bond 
merely "for the use" of the materialman. Massachusetts 
Bonding, etc. Co. v. Hoffman, .34 Ga. App. 565, 130 S. F. 375. 

A bond which does not use the words "for the use of," but 
the expressed obligation is to both "the City of Thomas- 
ville" and "all persons doing work or furnishing skilled labor, 
tools, machinery, or materials under or for the contract," is 
a sufficient statutory bond under the section, notwithstanding 
it dees not expressly employ the words "for the use of" the 
municipality or the members of the other class. Being such 
statutory bond, a materialman, coming under the second class 
of obligees can in his own name bring a suit on a certified 
copy thereof, as is expressly provided in section 389 par. 4. 
Southern Surety Co. v. Dawes, 161 Ga. 207, 211, 130 S. F. 577. 

Bond Covering Two Principals. — Where a bond specifies 
two corporations as principal and a surety company as se- 
curity, and a suit is brought on the bond by a person of 
the second class, who alleges in the petition that certain ma- 
terials for which he seeks a recovery were furnished by him 
to one of the corporations named as principal, and that only one 
of such principals contracted with the municipality, such al- 
legation would not alone operate to discharge the surety on 
the bond. In the absence of fraud, accident, or mistake induc- 
ing the surety to excute the bond, he will be bound by his con- 
tract as surety for both of the corporations named as prin- 
cipals in the bond, and will not be relieved by mere allegation 
in the petition that only one of the named principals to whom 
the materials were alleged to have been furnished was a con- 
tractor with the municipality. Southern Surety Co. v. Dawes, 
161 Ga. 207, 213, 130 S. F- 577. 

Liability of County for Failure to Take Bond. — A county 
which has failed to take from the contractor the statutory 
bond required under this act, is liable to any person furnish- 
ing material to the contractor for the purpose of the con- 
tract, for any loss resulting to such person from the 
failure of the county to take the required bond. De- 
catur County v. Southern Clay Mfg. Co., 34 Ga. App. 
305, 129 S. F. 290; Ty Ty Consol. School Dist. v. Colquitt 
Lumber Co., 153 Ga. 426, 112 S. F- 561, and Hannah v. Love- 
lace-Young Lumber Co., 159 Ga. 856, 127 S. F. 225, were 
cited in this case. Ed. Note. 

Same — Necessity for Work to Be Completed. — It is not es- 
sential to the county's liability under this act that the work 
for which the county contracted shall have been completed. 
Decatur County v. Southern Clay Mfg. Co., 34 Ga. App. 305, 
129 S. F. 290. 

Notice as Affecting Liability of Public Body. — A public body 
can not, by notice to a materialman of its intention to pay 
direct to the contractor all bills for material which may be 
furnished to the contractor by the materialman for the pur- 
pose of the contract, and that it will not be liable to the ma- 
terialman for such material, relieve itself of the statutory li- 
ability imposed upon it by this act, for loss to a materialman 
resulting from the failure of the public body to take the 
bond required. Nor will such notice to the materialman ope- 
rate to estop him from asserting his right, under the statute, 
to hold the public body liable. Board v. United States Sup- 
ply Co., 34 Ga. App. 581, 131 S. F. 292. 

Suit on Bond by Materialman, Workers, etc. — A material- 
man furnishing material to the contractor in making the 
improvements specified in the contract can in his own name, 
where the city fails to sue in the time prescribed by the act, 
maintain an action on the bond, although the bond does 

2] 



§ 389(d) 



COUNTY AUDITORS AND EXPERT ACCOUNTANTS 



§ 418(2) 



not expressly state that it is "for the use of" persons furnish- 
ing material for construction of the improvement. Southern 
Surety Co. v. Dawes, 161 Ga. 207, 130 S. E- 577. 

Substitutions of Parties Plaintiff. — Where a materialman 
improperly brought suit in his own name against the surety, 
and it appeared that under the terms of the bond no indemnity 
was provided in behalf of the materialman, an amendment 
was not allowable making the suit proceed in the name of 
the county for the use and benefit of the materialman. Ameri- 
can Surety Co. v. Bibb, 162 Ga. 388, 134 S. E- 100. 



§ 389(d). Park's Code. 

See § 389(2). 

§ 389 (2). Approval and filing of bond. 

Trustees Not Surety Liable. — The liability of the trustees 
under this section, if existing, would not be one in which the 
surety on the bond actually taken would be concerned where 
the bond contained no provision for the assumption of it. 
In other words, if it could be said that the trustees had sub- 
jected themselves to liability to the materialman in failing 
to take a proper bond, the resulting damage to them would 
flow from their own default, and not from the failure of the 
contractor to perform his contract. The surety on the 
bond which they actually obtained would not ordinarily 
be liable for damage suffered by them because of their failure 
to comply with the law and take a bond of different character. 
Massachusetts Bonding, etc., Co. v. Hoffman, 34 Ga. App. 
565, 568, 130 S. E- 375. 

§ 389(f). Park's Code. 

See § 389(4). 

§ 389 (4). Action on bond. 

In General. — This section specifies the order in which each 
class may sue on the bond. The municipality primarily may 
bring a suit on the bond, in which event the remedy of any 
person in the second class is by intervention in such suit; but 
if the municipality does not bring a suit within 90 days after 
the completion of the contract and acceptance by the mu- 
nicipality, any person of the second class may bring a suit 
upon the bond for the enforcement of any right concerning 
which the bond affords him protection. Southern Surety Co. 
v. Dawes, 161 Ga. 207, 212, 130 S. E- 577. 

This section is express authority for a person of the sec- 
ond class who has furnished material to a contractor for mak- 
ing a public improvement, to bring an individual suit upon 
the bond for his own benefit. Southern Surety Co. v. Dawes, 
161 Ga. 207, 215, 130 S. E- 577. 

Purpose of Provision for Certified Copy of Bond. — The pro- 
vision for the obtainment of a certified copy of the bond and 
the basing of a suit thereon is for convenience of persons en- 
titled to sue on the bond, and is not to be construed as re- 
quiring a suit to be based on such certified copy rather than 
upon the original bond. To make such requirement would 
place the certified copy above the original bond, with no 
reason for making any such technical distinction. The cause 
of action, if any, arises from the contract embodied in the 
bond, not from the primary or secondary character of the 
paper that might be set out in a petition suing on the bond. 
Southern Surety Co. v. Dawes, 161 Ga. 207, 212, 130 S. E- 
577. 



ARTICLE 5 

County Buildings, Care and Inspection Thereof; 
Supplies for County Offices 

§ 400. Public buildings and records. 

The officers having jurisdiction of the county affairs 
are not deprived of all discretion, by this section as t)o 

the manner of providing a court-house or the character 
of the building or its equipment. On that subject the 
county authorities have a bread discretion, which should not 
be disturbed by the courts except cautiously, nor unless it 
is clear and manifest that the county authorities are abus- 
ing the discretion vested in them by law. Manry v. Glea- 
ton, 164 Ga. 402, 138 S. E- 777; Cowart v. Manry, 166 Ga. 
612, 144 S. E- 21. 



§ 401. Court-house rooms. 

The expression "county officers," as used in this section, 

refers to those officers who are such in the strict sense 
of the term — that is, those who are constitutional county 
officers; and they are such, under the provisions of the 
constitution, as "shall be elected under section 6599 of 
the Constitution. It does not apply to a city-court solic- 
itor. Graham v. Merritt, 165 Ga. 489, 491, 141 S. E- 298. 



ARTICLE 6 
Claims against Counties 



§ 411 (§ 362.) Claims to be presented, when. 

See notes to § 910. 

In General. — Under this section a cause of action against 
a county such as can be recovered upon does not exist un- 
less the claim has been presented within twelve months 
after its accrual. Atlantic Coast Line R. Co. v. Mitchell 
County, 36 Ga. App. 47, 48, 135 S. E. 223. 

Allegation of Time. — An action against a county, brought 
in 1923, to recover taxes alleged to have been illegally levied 
and collected in 1919, and alleging that a month before the 
filing of the suit a demand that the taxes so collected be 
refunded was made upon the county authorities and refused, 
was barred, under this section. Atlantic Coast Line R. Co. 
v. Mitchell County, 36 Ga. App. 47, 135 S. E- 223. 

County Warrants. — County warrants are not such claims 
as are required by this section to be presented within 
twelve months after they accrue for the statute of limita- 
tions does not begin to run against county warrants until 
a demand for payment is repudiated or a fund out of which 
they can be paid is provided. Central, etc., R. Co. v. 
Wright, 35 Ga. App. 144, 132 S. E. 449. 

Claim of Payee of Void Note. — A claim against a county 
by a payee of a void note for money used by the county and 
paid out on outstanding valid warrants, even if enforceable 
against the county, was barred under this section, where 
not presented within 12 months after accrual. Farmer's 
Loan, etc. Co. v. Wilcox County, Ga., 2 Fed. (2d), 465. 

Salary of Commissioner. — This section is not applicable to 
allowances for salary of the road commissioner under a 
local law as his salary is an allowance provided by law for 
the benefit of the commissioner as a public officer, and has 
no reference to contract or breach of duty. Sammons v, 
Glascock County, 161 Ga. 893, 131 S. E- 881. 

Applied in suit to recover money paid to county on 
void tax titles. Newsome v. Treutlen County, 168 Ga. 
764, 149 S. E. 44. 

This section bars the claim where the injury for which 
damages were sought (destruction of the value of land) 
occurred in 1924 and the claim was not presented until 
1927. Effingham County v. Zittrouer, 39 Ga. App. 115, 
146 S. E. 351. 

Cited in Habersham v. Cornwall, 38 Ga. App. 419, 144 
S. E- 55; Baggett v. Barrow, 166 Ga. 700, 144 S. E. 251. 



ARTICLE 8 
County Auditors and Expert Accountants 

§ 418(1). Auditors for counties of 25,860 to 25- 
865 population. — In all counties of the State of 
Georgia which have a board of commissioners of 
roads and revenues and which counties also have 
a population, according to the United States Cen- 
sus of 1920, of not more than 25,865 and not less 
than 25.S60, the board of commissioners, when 
they deem it necessary, may appoint an auditor 
for their respective counties. Acts 1929, p. 212, 
§ 1. 

§ 418(2). Duty of auditor.— It shall be the duty 
of such county auditor, under the direction of 
his respective board of commissioners and in ac- 
cordance with such rules as may be prescribed 



[13] 



§ 418(3) 



RESIDUE OF BOND ISSUE USED FOR IMPROVEMENTS 



§ 431(4) 



by said board, to audit the orders drawn on the 
county treasurer by the judge of the superior 
court and the judge of the city cou'rt of the 
county. Acts 1929, p. 212, § 2. 

§ 418(3). Orders on treasurer not to be paid 
unless approved by auditor. — Be it further en- 
acted that no order drawn by the judge of any 
court against the treasury of any county having 
an auditor under the provisions of this act shall 
be paid by the treasurer of such county unless 
the same has been approved by the county audi- 
tor. Acts 1929, p. ,212, § 3. 



§ 418(4). Term of office.— Term of office of 
such auditor shall be one year from the date of 
his appointments, and the county commissioners 
may discontinue the office of county auditor at 
any time they may deem best. Acts 1929, p. 212, 

§ 418(5). Auditor to be clerk of county com- 
missioners.— The said county auditor shall be the 
clerk of the county commissioners and shall re- 
ceive no additional compensation for his services 
as county auditor, other than his salary as said 
clerk of the county commissioners. Acts 1929, p. 
213, § 5. 



ARTICLE 8a 

Expenses of Office 

§ 418(6). Office expenses of officers of counties 
of 44,000 to 150,000! population.— In all counties 

described in the second paragraph of this sec- 
tion, the necessary office expenses of the of- 
ficers herein named shall, when appioved by 
the county board of commissioners or other 
fiscal agent of said county, be paid out of 
the treasury of such county monthly, and each 
of said officers is required to furnish to the 
county commissioners or other fiscal agent an 
itemized statement of such necessary expenses 
at the first regular meeting of such board or fis- 
cal -agent in each month; provided the counties 
aforesaid shall only be liable for the payment of 
such items of expense as are approved by such 
board of commissioners or other fiscal agent. 

This section shall apply to all counties in the 
State of Georgia having by the United States 
census of 1920 a population of forty-four thou- 
sand inhabitants and less than one hundred and 
fifty thousand inhabitants and to all counties in 
this State which may have by any future census 
of the United States a population of forty-four 
thousand inhabitants and less than one hundred 
and fifty thousand inhabitants. Acts 1929, p. 303. 

Editor's Note. — This act refers to "the officers herein 
named" without naming any, however the title of the act 
is "to provide for the payment of office expenses of the 
clerk of the superior court (whether he be clerk of the 
superior court only or ex-officio clerk of other courts), 
the sheriff, the ordinary, the tax-collector and the tax- 
receiver in certain counties in Georgia," etc. 

[1 



ARTICLE 11A 

Co-operation of Counties with Municipalities for 
Improvements 

§ 431 (1). Co-Operation lawful. 

Cited in Decatur County v. Praytor, etc., Contracting 
Co., 163 Ga. 929, 935, 137 S. E\ 247. 

§ 431 (2). City improvements through county 
funds. 

Prior to the passage of this act there was no statute 
which authorized a county and a city to jointly pave and 
improve the street of a city. The municipalities referred 
to in that act are authorized (without regard to the na- 
ture of their charters at the time of the passage of the 
act) to expend money jointly with the county, and "in 
such cases" to assess part of the cost of paving or im- 
proving against abutting property and the owners thereof. 
Mayor v. Brown, 168 Ga. 1. 

§ 431 (3). Contracts; assessments by munici- 
pality. 

This last clause of this section is not altogether clear 
in expression, but properly construing the entire section 
together, in view of the express purpose of the legisla- 
tion, the endeavor to make express provisions for cases 
where by previous dharater provisions, ordinances, or 
laws of the State the particular municipality was not 
theretofore authorized to assess was entirely needless and 
useless in view of the previous provision which authorized 
the co-operation of the county and city under the provi- 
sions of the act and the prior authority already conferred 
upon the municipality to exercise any power provided in 
its charter or ordinances or any power arising under the 
general law of the State. This provision included all mu- 
nicipalities, whether they had charter provisions or ordi- 
nances upon the subject of assessments or not. The ap- 
parent ambiguity in the last clause of this section is 
removed when • the language employed is construed in con- 
nection with the caption and the clear provisions imme- 
diately preceding it, which gave all municipalities of the 
State the right, if they chose, of proceeding under the gen- 
eral law. Mayor v. Brown, 168 Ga. 1. 

It is specifically provided in the act of 1925 that what- 
ever the county may pay upon the cost of the joint project is 
not to be applied for any other purpose than the joint 
construction of the highway. Such sum as represents the 
county's share of the costs of construction is not to be 
used as a contribution to abutting landowners as well as 
other tax payers of the municipality, but it to be used 
to increase the city's power to do its share of the im- 
provement. Mayor v. Brown, 168 Ga. 1. 

The declaration, in this section that in carrying out its 
purposes the municipality shyall have and exercise any 
power provided in its charter or ordinances or in the 
general law of the State, is not a provision requiring that 
there shall be in the charter any authority to assess, or 
that there shall be existing ordinances authorizing the 
municipality to assess. The power may arise from the 
general law of the State. The act of 1925 is a general 
law of the State; and if in a given instance a munici- 
pality has no charter authority and no ordinance upon 
the subject, it is expressly permitted to fall back and 
rely upon any pertinent general law of the State upon 
the subject. Mayor v. Brown, 168 Ga. 1. 



ARTICLE HB 
Residue of Bond Issue Used for Improvements 

§ 431 (4). Use of balance of proceeds of bond 
issue, to pay warrants in certain counties. — The 

ordinaries or boards of county commissioners, or 
other county authorities in this State where such 
boards exist, and who have the management of 
the revenues of the counties, in all the counties in 

4] 



§ 439(ee) 



COUNTY AND MUNICIPAL BONDS AND DEBTS 



§ 445 



this State having a population of not less than 
11,170 nor more than 11,200 according to the 1920 
census, are here'by authorized and empowered, 
whenever the purposes of a county bond issue has 
been accomplished, which fact is to be judged of 
by said county authorities in their discretion, and 
there remains a balance of the proceeds of said 
bond issue on hand, to use said balance in the sat- 
isfaction of outstanding warrants representing the 
costs of permanent county improvements, or in 
making permanent county improvements. Acts 
1927, p. 215. 



to redeem. Sigmon-Reinhardt Co. v. Atkins Nat. Bank, 
163 Ga. 136, 138, 135 S. E- 720. 



CHAPTER 3 

County and Municipal Bonds and Debts — Sink- 
ing Funds 



ARTICLE 12 
System of Drainage 



§ 439 (ee). Park's Code. 

See § 439(31). 

§ 439(31). Assessments for cost of drainage. 

Execution. — -Pursuant to this section it is held that "'an 
execution could be issued by the tax- collector for the 
collection of such assessment, directed to any lawful of- 
ficer to execute and return, commanding such officer that 
by levy and sale of the lands and tenements of a named 
owner, 'known as tract No. 19 in Spalding County drain- 
age district No. 1,' being the land upon which the assess- 
ment was levied, 'he cause to be made' the amount of 
such assessment." Pursley v. Manley, 166 Ga. 809, 144 S. 
E- 242. 

The assessment being against the designated tract of land, 
and the execution issued by the tax-collector commanding 
the levying officer to sell that tract, thus being an execution 
in rem, the same could issue after the death of the owner 
of the land so assessed; and such execution, the levy and 
sale of said land thereunder, and the sheriff's deed made 
in pursuance of such sale, are not null and void for the 
reason that the owner of the land was dead at the time 
of the issuing of such execution. Pursley v. Manley, 166 
Ga. 809, 144 S. E. 242. 

§ 439(h). Park's Code. 

See § 439(34). 

§ 439 (34). Bonds for drainage, how issued and 
collected. 

Sale of Bonds as Prerequisite to Validity of Contract. — 

A contract is not in any wise invalid by reason of the fact 
that there has been no actual sale of drainage bonds, assess- 
ments for the improvements having been previously made 
to an amount exceeding the total amount of the drainage 
contract. Board v. Williams, 34 Ga. App. 731, 732, 131 S. 
E- 911. 

Effect of Collection upon Validity of Contract. — Where 
the total liability under the drainage contract was within 
the total amount of assessments, the contract was not 
thereafter rendered invalid by reason of the fact that such 
assessments were not collected or enforced, or by reason of 
the fact that the full par value of all the drainage bonds 
sold did not come into the district treasury, as this act 
requires. Board v. Williams, 34 Ga. App. 731, 733, 131 S. 
E. 911. 

Redemption of Land Sold.— This law does not expressly 
give the right to redeem where land is sold under execution 
issued for an assessment to meet principal or interest, or 
the cost of draining the land, in a drainage district. Sig- 
mon-Reinhardt Co. v. Atkins Nat. Bank, 163 Ga. 136, 135 S. 
E- 720. 

The only language of this section bearing upon exemp- 
tions simply means that executions issued to collect an 
assessment are collected in the same manner as tax execu- 
tions are collected. The procedure for their collection is 
the same as the procedure for the collection of tax execu- 
tions. This is a different thing from giving to any lien- 
holder, or person having an interest in the land, the right 



ARTICLE 1 

Election on Issue of Bonds or Incurring New 
Debt 

§ 440 (§ 377). Notice of election on issue of 
bonds. 

I. IN GENERAL. 

Issue of Bonds in Installments. — Nothing in the constitu- 
tion or this section is inconsistent with authorization of an 
issue of bonds in installments and the levy of the tax for 
the payment of each installment in the year of its issue. 
Brady v. Atlanta, 17 Fed. (2d), 764. 

Section Must Be Strictly Complied with. — Allen v. City 
of Atlanta, 166 Ga. 28, 33, 142 S. E- 262. 

Cited in Houston v. Thomas, 168 Ga. 67, 146 S. E- 908; 
Gibbs v. Ty Ty Consol. School Dist., 168 Ga. 379, 147 
S E. 764. 

II. SUFFICIENCY OF NOTICE. 

Publication — For Thirty Days. — Where it appeared that an 
election was held on Saturday, January 23, 1926, and that 
notice thereof had been published in the proper newspaper 
once a week for six weeks, beginning on Friday, December 
18, 1925, and ending on Friday, January 22, 1926, since the 
notice was inserted the first time at least 30 days before 
the date of the election and as nearly that precise number 
of days immediately preceding such date as was possible 
under the circumstances, the fact that the publication be- 
gan more than 30 days prior to such date was immaterial 
and afforded taxpayers no cause for attacking the validity 
of the notice. Clark v. Union School Dist., 36 Ga. App. 80, 
135 S. E. 318. 

Notice Affecting Custodian of Funds. — In Bank v. Hage- 
dom Const. Co., 162 Ga. 488, 134 S. E- 310, it was held that 
a bank as custodian of the proceeds of county bonds is 
chargeable with the notice given under this section as to 
the purpose of the bond issue and must not permit the 
funds to be used for other purposes. 

Ordinance Not Meeting Requirements of This Section 
Void. — Allen v. City of Atlanta, 166 Ga. 28, 162 S. 
E- 262. 

§ 444(a). Park's Code. 

See § 444(1). 

§ 444 (1). Bonds of municipalities to be issued 
without referendum. 

By the act of 1921, p. 212, the certificate of the chief of 
construction, that the petition was signed by the owners of 
more than fifty per cent of the property abutting on the 
street or portiorf of the street sought to be paved, is made 
prima facie evidence of this fact. The act of 1919 makes 
this prima facie / presumption conclusive, if the owners do 
not file objections to the passage of the preliminary ordi- 
nance providing for the payment. Montgomery v. Atlanta, 
162 Ga. 534, 545, 134 S. E- 152. 



ARTICLE 2 
Bonds, How Validated 

§ 445. Bonds of counties and municipalities, 
how validated. — When any county, municipality, 



[15] 



§ 445 



COUNTY AND MUNICIPAL BONDS AND DEBTS 



§ 461 



or division, desiring to incur any bonded debt, as 
prescribed in paragraph 1 and 2, section 7, Arti- 
cle 7 of the Constitution, shall hold an election in 
accordance with the provisions of the Constitu- 
tion and in accordance with the laws of the State, 
controlling and regulating such elections, and the 
returns of said election shall show prima facie 
that such election is in favor of the issuance of 
said bonds, the officer or officers of such county, 
municipality, or division, charged by law with 
the duty of declaring the result of the election, 
shall, within six months after so declaring the 
result of said election, notify the solicitor-gen- 
eral of the judicial circuit in which such county, 
municipality, or division shall lie, in writing, of 
the fact that an election for the issuance of bonds 
was held in such county, municipality, or divi- 
sion, and that the election was in favor of the 
issuance of such bonds, and the service of said 
notice shall be personal upon the solicitor-gen- 
eral, and in the event he is absent from the cir- 
cuit, then it shall be served in person upon the 
attorney-general of the State. When any mu- 
nicipality having a population of one hundred 
and fifty thousand (150,000) or more, according 
to the United States census next preceding the 
date of issue of the bonds hereinafter referred 
to, desiring to incur a bonded debt or debts for 
street improvements and issue and sell street im- 
provement bonds without the assent of two- 
thirds of the qualified voters thereof, but upon 
a two-thirds vote of the members of its govern- 
ing bod}' as provided in Paragraph 1, Section 7, 
Article 7, of the Constitution of this State as 
amended by amendment approved August 17, 
1920, and duly ratified and proclaimed adopted by 
the Governor, November 17, 1920, shall, by vote 
of its governing body in accordance with the 
provisions of the Constitution and laws of the 
State, direct the issue of such bonds, the Mayor 
or Chief Executive official of such municipality, 
shall, within six months after the adoption of the 
ordinance evidencing the vote of the governing 
body of such municipality, notify in writing the 
Solicitor-General of the Judicial Circuit in which 
such municipality shall lie, of the fact that an 
ordinance providing for the issuance of such 
was duly adopted by said governing body of such 
municipality, and that the necessary two-thirds 
vote of said governing body was in favor of the 
issuance of such bonds, and the service of said 
notice shall be in person upon the Solicitor-Gen- 
eral, and in event he is absent from the Circuit, 
then it shall be served in person upon the At- 
torney-General of the State. 

When any municipality in the State of Georgia, 
which, pursuant to article 7, section 7, paragraph 
1 of the Constitution of Georgia, as heretofore or 
hereafter amended, is authorized to issue and sell 
street-improvements bonds without the assent of 
two-thirds of the qualified voters at an election 
called thereon, but upon a majority vote of the 
members of its governing body, desires to incur 
a bonded debt or debts for street improvements 
and so to issue and sell street-improvements 
bonds, said municipality may, at its option, pro- 
ceed to have such bonds validated as provided in 
this Act and in the Code sections herein referred 
to. When it is so desired to have such bonds 
validated, the Mayor or governing body of said 



municipality shall, within six months after the 
final passage of an ordinance providing for the 
issuance of such bonds, notify in writing the 
Solicitor-General of the judicial circuit in which 
such municipality is located, of the fact than an 
ordinance for the issuance of such bonds was 
duly adopted by a majority vote of the governing 
body of said municipality, and the service of said 
notice shall be upon such Solicitor-General in 
person; and in the event that he is absent from 
his circuit, then the notice shall be served in per- 
son upon the Attorney-General of the State. Acts 
1897, p. 82; 1920, p. 633, 192, p. 92; 1929, § 1. 

Rights of Taxpayers Who Failed to Make Themselves 
Parties. — Where an election, held to determine whether 
municipal bends should be issued, resulted in favor of 
such issuance, and the bonds were duly validated in ac- 
cordance with this and the following- sections of this ar- 
ticle, citizens and taxpayers who could have made them- 
selves parties to the proceedings to validate the bonds, 
but failed to do so, were concluded by the judgment ren- 
dered, and could not thereafter enjoin the collection of a 
tax to pay the interest and part of the principal falling 
due, on the ground that some of the bonds were for a 
purpose not authorized by ' the constitution. Jenkins v. 
Mayor & Aldermen, 165 Ga. 121, 139 S. E- 863. 

§ 446. Duties of the attorney-general or solici- 
tor-general. 

Sufficiency of Petition. — It is necessary, of course, to state 
the facts, and this should be done with sufficient partic- 
ularity to meet the requirements of good pleading. A peti- 
tion which fails to show, except by a bare conclusion, that 
the election resulted prima facie in favor of the issuance of 
the bonds is fatally defective . and subject to general de- 
murrer. Edwards v. Clarkesville, 35 Ga. App. 306, 310, 133 
S. E. 45. 

Same — Unnecessary Allegations. — The law does not re- 
quire an allegation as to publication of the notice to the 
voters, or as to the furnishing of the list of the registered 
voters (it being sufficient merely to show the number of 
such voters), or as to the city's indebtedness not exceeding 
the limit allowed by the constitution. Edwards v. Clarkes- 
ville, 35 Ga. App. 306, 310, 133 S. E- 45. 

§ 447. Trial of the case and bill of exceptions. 

Court Can Determine Validity of Votes. — In a proceeding 
to validate bonds, it is within the power and jurisdiction 
of the superior court, upon proper pleadings and sufficient 
evidence, to pass upon the validity of any votes cast in the 
election, and to eliminate such votes as are shown by the 
pleadings and the evidence to be illegal. Turk v. Royal, 34 
Ga. App. 717, 131 S. E- 119. 

Burden on State to Prove Material Facts. — See Clay v. 
Austell School Dist., 35 Ga. App. 109, 132 S. E. 127, quoting 
the paragraph set out under this catchline in the Georgia 
Code of 1926. 

Final Judgment Prerequisite to Bill of Exceptions. — Where 
an answer filed by intervenors is dismissed as being insuffi- 
cient to prevent validation, but the order of dismissal pro- 
vides merely that the petitioners "may take an order con- 
firming and validating," it does not constitute a final 
judgment "confirming and validating the issuance of the 
bonds" from which a bill of exceptions will lie, as provided 
by this section. Veal v. Deepstep Consol. School Dist., 34 
Ga. App. 67, 128 S. E. 223. 

Applied in Gibbs v. Ty Ty Consolidated School Dis- 
trict, 163 Ga. 379, 147 S. E- 764; Gibbs v. Ty Ty Consol. 
School Dist., 168 Ga. 379, 147 S. E. 764. 

§ 448. Judgment validating forever conclusive. 

Cited in Towns v. Workmore Public School District, 166 

Ga. 393, 394, 142 S. E- 877. 

§ 461. Bonds for refunding or paying off prior 
issue. — Any county or municipality, desiring to 
.validate any issue of bonds proposed to be issued 
tor the purpose of refunding or paying off and. dis- 
charging a prior issue of bonds issued by such 

6] 



§ 4621(1) 



CHANGE OF COUNTY .LINES 



§ 471(1) 



county or municipality, may have the same vali- 
dated before issuing, in the manner hereinbefore 
provided, by presenting a petition to the solicitor- 
general of the circuit in which said county or 
municipality is located, or to the attorney-general 
of the State of Georgia when the solicitor-general 
is absent from his circuit, setting forth a full de- 
scription of the bonds to be issued, as well as the 
bonds to be paid off by such refunding issue, with 
a full copy of the resolution and all proceedings 
authorizing the original issue of said bonds 
sought to be paid off by the refunding issue, also 
resolutions and proceedings authorizing the re- 
funding issue of bonds. Such petition being pre- 
sented to the solicitor-general, or the attorney- 
general, as the case may be, it shall be the duty 
of such officer to bring proceedings for the valida- 
tion of such issue of refunding bonds in the mat- 
ter hereinbefore provided, save and except that in 
such cases the county or municipality seeking the 
validation of such bonds shall pay all court costs, 
and the fee of $25.00 to the solicitor-general. But 
no bonds shall be allowed validated hereunder 
that have been issued for a bonded debt created 
since the Constitution of 1877. Acts 1927, p. 135. 

Editor's Note. — Prior to the amendment of 1927 only bonds 
issued between the adoption of the Constitution of 1887 and 
the passage of the Act of 1897 could be validated by the 
operation of this section. 

§ 462(1). Sections applicable to validation of 
street improvement bonds. — .All the terms and 
provisions contained in sections 445, 446, 447, 
448, 449, 450, 451, and 455, as hereby amended, of 
the Code of Georgia of 1910, providing for the 
validation of the bonds of counties, municipali- 
ties, and divisions generally, and the method of 
procedure thereunder, are hereby made applic- 
able in all proceedings to validate street-improve- 
ment bonds which ma}' be issued by any mu- 
nicipality which, pursuant to article 7, section 7. 
paragraph 1, of the Constitution of Georgia, as 
heretofore or hereafter amended, is authorized 
to issue and sell street-improvements bonds with- 
out the assent of two thirds of the qualified vot- 
ers at an election called thereon, but upon a ma- 
jority vote of the members of its governing body. 
Acts 1929, p. 153, § 2. 



. ARTICLE 3 
Debts Other Than a Bonded Debt 

§ 468. Number of votes; hew ascertained. 

Cited ir dissenting- opinion in Tightower v. Keaton, 16/ 
Ga. 94, 96, 144 S. E. 759. 



CHAPTER 4 
Change of County Lines 

§ 468. Change of county lines. 

See notes to § 471(1). 

§ 471(a). Park's Cede. 

See § 471(1). 

Ga.— 2 



fl 



§ 471(1). Election in town of 400 to 500 popu- 
lation — Whenever the boundary lines of one or 
more of the counties of this State shall lie within 
the corporate lines of any town or city having a 
population of not less than four hundred or more 
than five hundred inhabitants, according to the 
census of 1920 or any future census, and it is de- 
sired to change the county lines and bring the 
said town or city wholly within the limits of one 
county only; the change of such county lines shall 
be effected in the following manner: 

Whenever a petition, signed by not less than 
thirty qualified voters of said town or city shall 
be addressed to the governing authorities of said 
town or city asking that an election shall be held 
as in this Act prescribed, provided that there shall 
be not less than fifteen petitioners from each of 
the counties whose boundary lines lie within the 
corporate limits of said town or city, and said peti- 
tion be approved by a majority of the members 
of the governing board of said town or city, it 
shall be the duty of said governing authorities to 
submit the matter, as herein provided, to the law- 
ful voters of said municipality at any general elec- 
tion therein, or at any special election held for 
that purpose, after advertising the same in either 
case once a week for four weeks in the public 
gazette in which sheriff's advertisements are pub- 
lished in each of the counties whose boundary 
lines lie within the limits of said municipality, and 
also in the public gazette in said municipality if 
there be one published therein. Said special elec- 
tion shall not be held earlier than thirty days after 
the publication of first notice, and shall be held 
under the same rules and regulations as provided 
for the election of members of the General As- 
sembly. At any such general -or special election, 
the question shall be submitted in such manner as 
to enable each voter to say whether he desires a 
change in existing boundary lines so as to bring 
the municipality wholly w r ithin the line of one of 
the adjacent counties, and which of the adjacent 
counties he desires the municipality to be included 
within. Whenever at such general or special elec- 
tion, a majority of the votes cast shall be in favor 
of changing the county lines so as to bring the 
municipality wholly within the line of one of the 
adjacent counties, and a majority of the votes 
cast shall be in favor of one of said adjacent 
counties, the mayor and clerk of said town or city 
shall within thirty days certify and declare the re- 
sult of said election to the ordinaries or board of 
county commissioners or other officers having the 
control of the count}^ business in each of the 
county [counties] affected. The said municipal 
and county authorities shall thereupon proceed to 
readjust and change the lines of the counties af- 
fected, in such manner as to include the said 
municipality wholly within the limits of the par- 
ticular county fixed upon by said election, and 
shall cause a description and map of the new line 
to be filed and recorded in the office of the clerks 
of the Superior Courts of each county affected, 
and shall cause an official notice of the change 
and description to be published once a week for 
four weeks in a public gazette in their respective 
counties; and thereupon the new line or lines 
shall be held to be established in lieu of the origi- 
nal line or lines. The costs of said proceedings 

7] 



§ 486 



COUNTY REVENUE 



§ 507 



shall be paid by the said town or city desiring the 
same. Acts 1927, p. 209. 

Section Unconstitutional. — This section is unconstitu- 
tional and void, because in conflict with a general law 
found in §§ 468 et seq. The constitution forbids enactment 
of any special law where provision has been made for the 
same subject matter by general law. See § 6391. Mayor v. 
Wilkinson County, 166 Ga. 460, 143 S. E- 769. 



CHAPTER 6 

Change of County- Sites; Courts, Where Held; 
Offices, Where Kept. 

§ 486. Application for change, how made. 

General Assembly Not Bound by Findings of Secretary 
of State. — The General Assembly, in determining the 
facts and legislating upon the removal of county- sites un- 
der this and the following section, is not bound by the find- 
ings of the Secretary of State as to the result of the elec- 
tion. Cowart v. Manry, 166 Ga. 612, 144 S.- E- 21; citing 
Bachlott v. Buie, 158 Ga. 705 (2) 124 S. E. 339. 

Failure of General Assembly to Legislate. — Where re- 
moval election was held on May 5, 1927, and the General 
Assembly of 1927 did not pass any legislation thereon, the 
General Assembly of 1929 had the constitutional power 
and authority to pass an act removing the county-site. 
Cowart v. Manry, 166 Ga. 512, 144 S. E- 21. 



CHAPTER 7 
County Revenue 



ARTICLE 1 
From Taxation 



SECTION 1 
Special and Extra Tax 

§ 504. (§ 395.) Extra tax, how levied. 

Public Improvements. — The object stated in paragraph 2 
of section 513, although for a county purpose, is held not 
to be within the purview of section 508; consequently, a tax 
"to build or repair courthouses or jails, bridges or ferries, 
or other public improvements, according to contract" does 
not require the recommendation of a grand jury. Seaboard 
Air Line R. Co. v. Wright, 34 Ga. App. 88, 90, 128 S. E- 234. 
See note of this case under § 507. 

Cited in Central of Georgia Ry. Co. v. Wright, 165 
Ga. 631, 142 S. E- 292. 

§ 505. On failure to levy an extra tax. 

An amendment could not be considered either as re- 
ducing the amount originally levied to pay the legal in- 
debtedness nor as an admission by the county that the 
lesser amount mentioned in the amendment was all that 
was necessary to be levied for that purpose, and therefore 
as establishing that the levy was exorbitant to the extent 
of suoh attempted reduction. Seaboard Air-Eme Ry. Co. 
v. Mcintosh County, 38 Ga. App. 43, 142 S. E- 699. 

Where the taxpayers in general had paid their taxes 
for the year and executions had been issued against those 
who had been defaulted in the payment of the same, in- 
cluding the plaintiff in error, and where, after a levy 
upon its property, the plaintiff in error filed an affidavit 
of illegality, it was not then lawful for the county au- 
thorities to amend the tax levy by reducing the amount 



levied to pay the legal indebtedness of the county, as in- 
dicated above, and by adding the equivalent of such re- 
duction to the amount levied for a separate and distinct 
purpose; and the court, upon the trial of the issue formed 
by the affidavit of illegality, properly disregarded such 
attempted amendment of the tax levy. Ala. Great So. R. 
Co. v. Wright, 34 Ga. App. 639, 130 S. E- 918; Seaboard 
Air-Eine Ry. Co. v. Mcintosh County, 38 Ga. App. 43, 
142 S. E. 699. 

§ 507. (§ 398.) Tax not sufficient. 

See notes to § 696. 

Gives County Four Years. — This section clearly provide* 
that the county under certain contingencies may have four 
years in which to pay its accumulated debt. Central, etc.> 
R. Co. v. Wright, 35 Ga. App. 144, 153, 132 S. E- 449. 

Nature of Tax. — See Seaboard Air-Eine R. Co. v. Wright, 
34 Ga. App. 88, 89, 128 S. E- 234, which contains the same 
holding set out under this catchline in the Georgia Code of 
1926. 

Same — Editor's Note. — The question as to the amount of the 
tax which the county authorities can levy under this section 
to pay current expenses seems to be at present somewhat in 
doubt. By the holding in Southwestern R. Co. v. Wright,. 
156 Ga. 1, 118 S. E- 552 and Central of Ga. R. Co. v. Wright, 
156 Ga. 13, 118 S. E- 709 the authorities may legally levy a 
tax not exceeding 100 per cent of the state tax to pay ac- 
cumulated debts or current expenses or either. This is by 
virtue of this section. However in Seaboard Air Eine v. 
Wright, 161 Ga. 136, 129 S. E. 646, it was held that the levy 
of a tax for the purposes specified in section 508 cannot ex- 
ceed 50 per cent of the state tax and that this limit extends 
to current expenses. This decision seems in direct conflict 
with the holding in the two cases, supra, but the court did 
not refer to them. The same question arose in Central, etc 
R. Co. v. Wright, 36 Ga. App. 386, 137 S. E- 93 and the 
Court of Appeals after considering both cases declined to 
follow the Seaboard Case, supra, and upheld the power to 
levy the 100 per cent tax. 

In considering Central, etc., R. Co. v. Wright, 36 Ga. App. 
386, 137 S. E. 93, it should be noted that in this case certio- 
rari was granted by the Supreme Court and also that there 
is another case between the same parties and involving the 
same point before that court at the present time. 

"Current Expenses." — It may be said generally that "cur- 
rent expenses" include the ordinary expenses of the county 
arising during the year for which the tax is levied, and 
"county purposes" include all purposes for which county 
taxation may be levied; that is, the ordinary expenses of 
the county and the unusual and extraordinary expenses as 
well. Seaboard Air-Line R. Co. v. Wright, 34 Ga. App. 88, 
90, 128 S. E. 234. This case also adopts the holding set out 
in the first and second paragraphs under this catchline in 
the Georgia Code of 1926. 

This section does not expressly or impliedly authorize 
the levy of a tax for current expenses in any amount. 
Atlantic, etc., R. Co. v. Eong County, 167 Ga. 210, 212, 
144 S. E. 783. 

The term "current expenses," as employed in this sec- 
tion is necessarily included in the term "for county pur- 
poses" as employed in § 508. Atlantic, etc., R. Co. v. Eong 
County, 167 Ga. 210, 212, 144 S. E- 783. 

"Extra," extraordinary, or special taxes, no matter 
which term is used to denominate the taxes not essen- 
tially necessary for carrying on the ordinary functions of 
government, are not to be computed in the consideration 
of the question whether a tax levy is excessive when the 
term "current expenses" as used in this section is in- 
volved. Central of Ga. Ry. Co. v. Wright, 165 Ga. 1, 139 
S. E- 890. 

Tax laws passed since the adoption of the Code, to raise 
revenues for specific purposes definitely stated therein, are 
extra or special taxes, not coming within the provisions 
of this and the following section. Central of Ga. Ry. Co. 
v. Wright, 165 Ga. 1, 139 S. E. 890. 

A county can not legally levy a tax of more than 150 
per cent, of the State tax to pay current expenses and ac- 
cumulated debts. Accordingly, where a county levied a 
tax of S J /i mills for the combined purpose of paying cur- 
rent expenses and accumulated debts, the levy was exces- 
sive to the extent of three fourths of one mill. Atlantic 
Coast Eine Railroad Co. v. Eong County, 39 Ga. App. 
303, 147 S. E. 158. 

Recommendation of Grand Jury Not Necessary. — Under 
this section, the proper county authorities may, with- 
out a recommendation of the grand jury, levy a tax upon 
the taxable property of the county, in an amount equal to 
100 per cent, of the State tax for the current year. Wright 
v. Central of Georgia Ry. Co., 36 Ga. App. 382, 137 S. E, 



[18] 



§ 508 



COUNTY REVENUE 



§ 513 



93; Central of Ga. Ry. Co. v. Wright, 165 Ga. 631. It 
follows therefore that a tax levy of $2.75 per thousand 
made by the county authorities, without a recommenda- 
tion of a grand jury, for the purpose of paying the ac- 
cumulated indebtedness of the county, is legal, being with- 
in 100 per cent, of the State tax for the current year, 
which is $5 per thousand. Central of Ga. Ry. Co. v. 
Jones County, 37 Ga. App. 763, 142 S. E. 301. 

A county may levy more than 100 per cent, of the 
State tax, without the recommendation of a grand jury, 
for the payment of accumulated debts, "when debts have 
accumulated against the county, so that one hundred per 
cent, on the State tax, or the amount specially allowed 
by local law, .can not pay the current expenses of the 
county and the debt in one year." This section of the 
Civil Code is not to be construed to limit the power 
thereby conferred so as to impose only an additional levy 
of 50 per cent, of the State tax in case it should be neces- 
sary to levy the 50 per cent, of the State tax under the 
provisions of section 508 of the Code. Hill, J., concurs 
specifically as to this note. Central of Ga. R. Co. v. 
Wright, 165 Ga. 1, 139 S. E. 890. 

If the levy of 50 per cent, of the State tax, as authorized 
by section 508, is exhausted, and under the terms men- 
tioned in section 507 the levy of an additional 100 per 
cent, on the State tax is insufficient to pay the current 
expenses for the year and the accumulated debts in one 
year, then the county authorities without the recommen- 
dation of a grand jury, for the purpose of paying the in- 
debtedness of the county, may levy an additional assess- 
ment for the purpose of paying its accumulated debts and 
current expenses, unless the latter have been included in 
the levy for county purposes or otherwise provided for. 
This item of the levy must be sufficient to pay off the 
accumulated debts of the county in four years. Unpaid 
lawful current expenses incurred in one year, which were 
not discharged by payment and for which county warrants 
were legally issued, are accumulated debts of the county 
falling within the provisions of paragraph 1 of section 
513 of the Code. Central of Ga. Ry. Co. v. Wright, 165 
Ga. 1, 139 S. E. 890. 

The tax under section 508 of the Civil Code of 1910, not 
to exceed fifty per cent, of the State tax, is one over and 
above the extra or special taxes authorized by sections 
504, 506, 507, and is in addition to such extra or special 
taxes, and is leviable for county purposes, including pay- 
ment of the legal indebtedness of the county due or to 
become due during the year, or past due, the current ex- 
penses of the county, and the other purposes stated in sec- 
tion 513. When the tax levied under section 508, and 
to the limit therein fixed, for the purposes of pay- 
ing the legal indebtedness and current expenses of 
the county, is insufficient for those purposes, then resort 
can be had to the extra tax authorized under section 507, 
to pay accumulated debts and current expenses, or either. 
Central of Ga. Ry. Co. v. Wright, 165 Ga. 631, 142 S. E 292. 

Cited in Maddox v. Anchor Duck Mills, 167 Ga. 695, 700, 
146 S. E. 551; Decatur Bank & Trust Co. v. Amer- 
ican Sav. Bank, 166 Ga. 789, 144 S. E- 285; Blue Is- 
land State Bank v. McRae, 165 Ga. 153, 140 S. E- 351; 
Central of Georgia Ry. Co. v. Effingham County, 37 Ga. 
App. 766, 801, 142 S. E. 303; Southern Ry. Co. v. Wright. 
36 Ga. App. 391, 137 S. E. 98. 



SECTION 3 

Purposes for Which County Tax May Be As- 
sessed 

§ 508 (§ 389). Tax for county purposes. 

County Purposes. — See note "Current Expenses" under 
section 507. See, also, note under section 504. 

Same — Includes Current Expenses. — The levy of a tax for 
the purposes specified in this section can not exceed fifty 
per cent of the State tax. This limit extends to current 
expenses. Seaboard Air-Dine R. Co. v. Wright, 161 Ga. 136, 
129 S. E. 646. 

Items Not Included. — In computing the fifty per cent 
provided by section 508 of the Code, items of tax levy 
which require no recommendation by the grand jury are 
not to be considered in determining the 50 per cent refer- 
red to in that section. Central of Ga. Ry. Co. v. Wright, 
165 Ga. 623, 142 S. E- 288. 

Same— Tax to Pay Accumulated Debts. — While section 



507 does not expressly authorize a levy of a tax for 100 
per cent of the State tax to pay accumulated debts and 
current expenses, it does by clear and necessary implica- 
tion authorize such a tax. This section authorizes the 
proper county authorities to levy a tax to pay current ex- 
penses. Central of Ga. Ry. Co. v. Wright, 165 Ga. 631, 
142 S. E. 292. 

Counties are expressly authorized to levy a tax for the 
payment of past-due or accumulated debts of the county; 
and where a warrant was issued for a past-due or accumu- 
lated debt, and in renewal of a former warrant which had 
been issued in a previous year for a liability incurred dur- 
ing that year, and payment of which had gone by default, 
such renewal warrant was not void because it was given 
in one year to be paid in the following year. Blue Island 
State Bank v. McRae, 165 Ga. 153, 140 S. E- 351. 

Applied in McGinnis v. McKinnon, 165 Ga. 713, 141 S. E- 
910. 

Cited in Central of Georgia Ry. Co. v. Effingham 
County, 37 Ga. App. 766, 801, 142 S. E. 303; Central of 
Georgia Ry. Co. v. Jones County, 37 Ga. App. 763, 142 S. 
E. 301; Atlantic Coast Dine R. Co. v. Dong County, 16/ 
Ga. 210, 144 S. E. 783; Central of Georgia Ry. Co. v. 
Wright, 165 Ga. 1, 139 S. E- 890. 

§ 509. (§ 400). Duty of ordinary. 

Provisions Directory. — Failure to comply with the provi- 
sions of this section of the Code, which require the ordina- 
ries to have prepared and presented to the grand jury on 
the first day of the court, for inspection by that body, a 
statement of the financial condition of the county and the 
amount of tax required to pay the county's liabilities, does 
not affect the validity of the tax levy. Central of Ga. Ry. 
Co. v. Wright, 165 Ga. 623, 142 S. E- 288, citing Atlanta 
National Asso. v. Stewart, 109 Ga. 80, 35 S. E. 73. 

§ 513. (§ 404). Objects of county tax. — County 
taxes shall be assessed for the following pur- 
poses: 

1. To pay the legal indebtedness of the county 
due, or to become due during the year, or past 
due. 

2. To build or repair court-houses or jails, 
bridges or ferries, or other public improvements 
according to the contract; provided, that in coun- 
ties having a population of not less than 11,813 
and not more than 11,825 persons, according to 
the 1920 Census of the United States, the com- 
bined or total tax levy for all the purposes enu- 
merated in this or subsection 2 shall not exceed 
five (5) mills, unless the grand jury at the spring 
term of the Superior Court for such county shall 
recommend an increase for such year to meet 
some emergency. 

3. To pay sheriffs', jailors', or other officers' 
fees that they may be legally entitled to, out of 
the county. 

4. To pay coroners all fees that may be due 
them by the county for holding inquests. 

5. To pay the expenses of the county, for bail- 
iffs at courts, non-resident witnesses in criminal 
cases, fuel, servant hire, stationery, and the like. 

6. To pay jurors a per diem compensation. 

7. To pay expenses incurred in supporting the 
poor of the county, and as otherwise prescribed 
by this Code. 

8. To pay charges for educational purposes, to 
be levied only in strict compliance with the law. 

9. To pay any other lawful charge against the 
county. Acts 1929, p. 154, § 1. 

See notes to §§ 507, 508, 1551(130). 

In General. — Under the provisions of this section, county 
taxes shall be assessed to pay the legal indebtedness of the 
county, due, or to become due during the year, or past 
due; and when debts have accumulated against the county, 
so that 100 per cent on the State tax, or the amount spe- 
cially allowed by local law, can not pay the current ex- 
penses of the county and the debt in one year, the proper 



[19] 



§ 513(a) 



COUNTY REVENUE 



§ 530 



county authorities may in their discretion levy such an 
amount or per cent of tax upon the taxable property of 
the county as will insure the payment of the debt or 
debts of the county within at least tour years, and such a 
per cent as will at the same time provide for the current 
expenses and thereby prevent, if possible, an increase of 
indebtedness or the creation of additional obligations. Cen- 
tral of Ga. Ry. Co. v. Wright, 165 Ga. 623, 142 S. E- 288. 

Where an item of a tax levy under this section is in- 
definite but not void, it may be clarified and made defi- 
nite by an amendment which does not change the purpose 
or the amount of the original levy; and this is true even 
though the generality of taxpayers have paid their taxes 
and the amendment is made after the property of a pro- 
testing taxpayer has been levied on under a tax fi. fa., 
and an affidavit of illegality has been interposed to the 
levy. Southern Ry. Co. v. Whitfield County, 38 Ga. App. 
703, 145 S. E- 668. 

It is sufficient if each item of a tax levy under section 
513 of the Civil Code of 1910 gives the per cent of the tax 
levied under that item, and it is not necessary that the 
per cent levied for each separate purpose expressed in the 
item be stated. Southern Ry. Co. v. Whitfield County, 
38 Ga. App. 703, 145 S. E- 668. 

This section names nine purposes for which taxes 
may be levied, and when a tax is levied foi any one 
of these nine purposes it includes all items named in that 
purpose. Central, etc., R. Co. v. Wright, 35 Ga. App. 144, 
132 S. E. 449. 

Paragraph 1 — Accumulated Indebtedness.— -Under the terms 
"due" and "past due" is embraced, necessarily, the "ac- 
cumulated indebtedness" of the county. Indebtedness of 
the county "due" or "past due" may possibly be more 
extensive, in the last analysis of those expressions, than 
"accumulated indebtedness," but "accumulated indebtedness" 
can not be more extensive than the aggregate of the indebt- 
edness which is due and that which is past due. And conse- 
quently a tax for the purpose of paying "accumulated indebt- 
edness" is provided for exclusively under this section. Cen- 
tral, etc., R. Co. v. Wright, 35 Ga. App. 144, 153, 132 S. E. 
449. 

And it follows that a tax for the purpose of paying ac- 
cumulated indebtedness, as allowed under section 507, can 
not be lawfully levied under item 9 of section 513, which 
authorizes a levy "to pay any other lawful charge against 
the county." Central of Ga. R. Co. v. Wright, 35 Ga. App. 
144, 153, 132 S. E- 449. 

Paragraph 2. — See notes to §§ 504, 507. 

Cited in Maddox v. Anchor Duck Mills, 167 Ga. 695, 700, 
146 S. E. 551; Blue Island State Bank v. McRae, 165 Ga. 
153, 140 S. E. 351; McGinnis v. McKinnon, 165 Ga. 713, 141 
S. E. 910; Central of Georgia Ry. Co. v. Wright, 165 Ga. 
1, 139 S. E. 890; Mcintosh County v. Seaboard Air Line 
Ry. Co., 38 Ga. App. 611, 144 S. E- 687; Seaboard Air 
I/ine Ry. Co. v. Liberty County, 39 Ga. App. 75, 146 S. 
E. 771; Central of Georgia Ry. Co. v. Wright, 165 Ga. 
631, 142 S. E. 292. 



§§ 513(a)-513(c). Park's Code. 

See P. C. §§ 1236(1) -1236(3). 



SECTION 4 
Assessment and Collection of Taxes 

§ 514. (§ 405). Order must specify. 

See notes to § 696. 

Cited in Seaboard Air Line Ry. Co. v. Liberty County, 
39 Ga. App. 75, 146 S. E- 771; Southern Ry. Co. v. Whit- 
field County, 38 Ga. App. 703, 145 S. E. 668. 

§ 521. (§ 412). Payment, how enforced, 

Applied in Payne v. Royal Indemnity Co., 168 Ga. 77, 
78, 147 S. E. 95. 



the same individual. Martin v. Decatur County, 34 Ga. 
App. 816, 131 S. E. 302. 

Cited in Wilcox County v. American Surety Co., 164 
Ga. 798, 139 S. E. 538; Payne v. Royal Indemnity Co., 16S 
Ga. 77, 147 S. E- 95. 

§ 526. (§ 417.) County tax may be remitted. 

As to when claims against county are barred, see section 
411 and note. 

Cited in Atlantic Coast Line R. Co. v. Mitchell County, 
35 Ga. App. 47, 135 S. E- 223. 



SECTION 4A 
Fiscal Year in Certain Counties 

§ 526(4). May change to calendar year. — Any 

county or counties, the fiscal year of which has 
been changed or shall be changed to cover a dif- 
ferent period of time than the calendar year, shall 
have full power and authority, by order of the 
ordinary, board of commissioners or other au- 
thority having charge of the fiscal and adminis- 
trative affairs of any such county, which order 
shall be entered upon their minutes at the time, 
to change said fiscal year to the calendar year. 
Acts 1929, p. 235, § 2. 

Editor's Note.— The acts of 1922 and 1925, codified as 

§§ 526(1) -526(3) of the code of 1926 were amended by 

adding the provisions of this act, herein codified as §§ 
526(4) -526(6). 

§ 526(5). Power to levy tax. — Any county 
changing its fiscal year to the calendar year shall 
have full power and authority to levy a tax dur- 
ing the calendar year in which such change is 
made, covering the entire calendar year, notwith- 
standing a tax may have previously been levied 
and collected for a portion of such calendar year 
and notwithstanding any statute of this State to 
the contrary. Acts 1929, p. 235, § 3. 

§ 526(6). Change to other than calendar year. 

- — -Any county within the terms of this Act shall 
have full power and authority to change to a 
fiscal year other than calendar year, and from 
such fiscal year back to calendar year as a fiscal 
year, without limit as to the number of changes. 
Acts 1929, p. 236, § 4. 



§ 523. (§ 414.) On failure to pay. 

Execution against Sheriff. — An execution could not be 
legally issued under this section against the sheriff of a 
county on the bond given by the sheriff of a city court of 
the county, although both offices may have been filled by 

[20] 



SECTION 5 

Proceedings against Defaulting Tax-Collectors 
and Treasurers 

§ 528. (§ 419.) Failure to account, malprac- 
tice. 

Applied in Pitts Banking Co. v. Sherman, 166 Ga. 495, 
143 S. E. 581. 



ARTICLE 2 
From Other Sources 

§ 530. (§ 421.) Licenses, exhibitions, etc. 

Test for Local Ordinance. — In determining whether the 



§ 554 



COUNTY MANAGER FORM OF GOVERNMENT 



§ 615(24) 



occupation tax imposed by a local ordinance upon peddlers 
is reasonable, the courts should take into consideration the 
occupation taxes imposed by this section. Iyandham v. La- 
Grange, 163 Ga. 570, 576, 136 S. E). 514. 



ARTICLE 4 
Paupers 

§ 554. (§ 439.) Parents and children bound to 
support each other. 

When Mother Must Support Children. — On the death of a 

father the duty of supporting the children devolves upon 
the mother, where the mother has the ability, and the in- 
fant child is without means, and is unable to earn a main- 
tenance. Thompson v. Georgia R., etc., Co., 163 Ga. 598, 
603, 136 S. E. 895. 

§§ 563(1) -563(13). Park's Code. 

See P. C. §§ 1519(44) -1519(55). 



CHAPTER 9 
County Officers 



ARTICLE l 
County Treasurer 



SECTION 4 
County Orders 

§ 579. (§ 463). Order in which the county 
debts are paid. 

Cited in Maddox v. Anchor Duck Mills, 167 Ga. 695, 702, 
146 S. E. 551. 



SECTION 6 
Final Settlements, Fees, Expenses and Salaries 

§ 590(2). Salary in county of 63,690 to 63,695 
population. — The salary of the county treasurers 
of counties of this State, having a population ac- 
cording to the Federal Census of 1920 of not 
less than 63,690 and not more than 63,695, be 
fixed at thirty-six hundred ($3,600.00) dollars per 
annum, to be paid in monthly installments of 
three hundred ($300.00) dollars each out of 
county funds. Acts 1929, p. 223, § 1. 



ARTICLE 2 
County Surveyor and His Fees 



SECTION 2 

Duties and Fees of County Surveyor 

§ 603. (§ 485). Where there is no surveyor. 

See notes to § 3818. 



§§ 615(a)-615(b). Park's Code. 

See § 6017(1). 

§§ 615(f)-615(j). Park's Code. 

See §§ 6017(6) -6017(8). 

§ 615 (m). Park's Code. 

See § 6017(11). 



CHAPTER 9A 
County Manager Form of Government 

§ 615 (24). Uniform county manager form of 
government provided; operation of act. — This act 
shall be a general law to provide a uniform county 
commissioner's law for all such counties in this 
State as may require a commission form of county 
government composed of a board of county com- 
missioners of roads and revenues for such county, 
with a county manager as the chief executive of- 
ficer thereof, to be known as the county-manager 
form of government, and shall not prevent any 
county in this State from having a county com- 
missioner's form of county government by local 
Act as now provided by law, provided such local 
Act shall not provide a county-manager form of 
government for such county; and this Act shall 
not go into effect in any county of this State ex- 
cept upon a majority vote of the qualified voters 
of the county, and the operation of this Act in any 
county adopting the same shall be suspended and 
terminated in like manner upon a majority vote 
of the qualified voters of the county; and upon 
the suspension of the operation of this Act in any 
county, the local Act of force in such county shall 
automatically be revived and shall have full force 
and effect in such county, as if its operation had 
not been suspended in such county by the adop- 
tion of this Act by such county; provided, how- 
ever, that this provision shall not affect a county 
in this State having a population of 44,051 by the 
1920 census taken by the United States govern- 
ment, and this Act shall go into force and effect 
in a county of this State having a population of 
44,051 by the 1920 census taken by the United 
States government, and the operation of this Act 
in' such county adopting the same shall be sus- 
pended and terminated only upon an election 
called for the purpose of submitting to the quali- 
fied voters of the county the question whether 
the county-manager form of county government 
shall be established or abolished in such county 
as provided in this Act. If a majority of the quali- 
fied voters of such county, voting in such election, 
shall vote in favor of establishing the county-man- 
ager form of county government in and for such 
county, this Act shall thereupon become of full 
force and effect in such county; and if a majority 
of the qualified voters of such county voting in 
such election shall vote in favor of abolishing the 
county-manager form of county government in 
such county, such form of county government 
shall thereupon be suspended and terminated in 
such county; and upon the suspension of the opera- 
tion of this Act in such county, the local Act of 



T21] 



§ 626(2) 



ROADS, BRIDGES, FERRIES, TURNPIKES, ETC. 



§ e,:o 



force in such county shall automatically be re- 
vived and shall have full force and effect in surh 
county as if its operation had not been suspended 
in such county by the adoption of this Act by 
such county; provided, however, that the mem- 
bers of the board of commissioners of such 
county, in office under the provisions of this Act 
at the time of the suspension of the operation of 
this Act in such county, shall hold office and act 
as the commissioners of such county under the 
provisions of such local Act of such county until 
the expiration or their respective terms of office 
under the provisions of this Act, and until their 
successors shall be elected and qualified under the 
provisions of such Act for such county; provided, 
further, that the operation of this Act in any 
county of this State shall not be suspended and 
terminated by any election held within two full 
years after this Act shall be put into effect in 
such county. If the ordinary of the county shall 
■be in charge of the affairs of such county at the 
time of the adoption of this Act in such county, 
the ordinary shall take charge of the affairs of 
such county upon the supervision of the operation 
of this Act in such county, as now provided by 
law for counties having no county commissioners. 
Acts 1922, pp. 83, 93, 94; 1927, p. 211. 

Editor's Note. — The first proviso and all the provisions 
that follow it down to the second proviso, were inserted by 
the amendment of 1927. 



CHAPTER 11 
Commissioners of Roads and Revenues 

§ 626(2). Salaries of commissioners in coun- 
ties of 200,000 population.— The compensation of 
commissioners of roads and revenues in counties 
in this State having a population of two hundred 
thousand or more, according to the United States 
census of 1920 or any future census, be and the 
same is hereby fixed at the sum of three hundred 
($300.00) dollars per month for each commis- 
sioner, payable monthly on the first day of each 
month, out of the county treasury. Acts 1929, p. 
218, § 1. 



CHAPTER 12 

Roads, Bridges, Ferries, Turnpikes, Causeways, 
Crossings, etc. 



ARTICLE l 
Public Roads 



SECTION 1 
Classification of Roads and Districts 

§ 629(a). Park's Code. 

See § 629(1). 



§ 629 (1). Post roads deemed public roads; 
maintenance. 

Effect upon Classification of Roads. — This section does 
not prohibit the county authorities from classifying the road 
as a first, second, or third-class road as provided by law. 
Browne v. Benson, 163 Ga. 707, 137 S. E. 626. See section 
631. 



§ 631. (§ 511). Roads may be classified. 

The road commissioners mentioned in this section are pro- 
vided for in section 724. Browne v. Benson, 163 Ga. 707, 137 
S. E- 626. 

Effect of Section 694. — The provision of this section, with 
regard to "concurrence of the majority of the road commis- 
sioners" (such commissioners as are provided in section 
724), is inconsistent with the exclusive power granted to 
county commissioners of roads and revenues in section 694 
et seq. This ruling is based upon the theory that the pro- 
vision for "concurrence of the majority of road commission- 
ers," found in section 631, also applies to the establishment 
of third-class roads. In fact section 633, codified from Ga. 
Laws 1894, p. 100, does not mention road "commissioners." 
The act did authorize classification of third-class roads. 
Buchanan v. James, 130 Ga. 546, at page 549. The act merely 
amends the road laws so as to provide for third-class roads 
and how such roads shall be worked. Section 724 provides 
for district road commissioners, and their duties are speci- 
fied in section 729. All of these duties, where the alterna- 
tive road law is operative, are reposed solely in the county 
board of roads and revenues. Browne v. Benson, 163, Ga. 707, 
137 S. E- 626. 



§ 633. (§ 513). Third-class roads. 



See note under section 631. 



§1 634:. (§ 514). Bridges and causeways. 

This section imposes no legal duty upon a county to 
maintain at a width of 16 feet a traveled way for vehicles 
over a bridge which is 32 feet long, on a highway in this 
State. Smith v. Colquitt County, 37 Ga. App. 222, 223, 
139 S. E- 682. See note to § 748. 



SECTION 3 
Roads; How Laid Out, Altered, or Discontinued 

§ 640. (§ 520). Public roads, how laid out or 
altered. 

See notes to §§ 686 and 5243. 

Res Ad judicata.— Where, on a proceeding under this sec- 
tion to open a road, a landowner who interposed his claim 
for $2500 as damages was awarded but $250 by the jury, 
and thereafter, instead of having that award reviewed by 
certiorari, he brought a suit in the superior court to re- 
cover of the county $3000 as damages for taking part of 
his land and decreasing the market value of the part not 
taken, a plea of res adjudicata in defense to that suit was 
properly sustained. Love v. Murray County, 37 Ga. App. 
604, 141 S. E. 85. 

Method Not Exclusive as to Establishing. — It has several 
times been ruled that sections 640 et seq., is a general law, 
providing a method of establishing roads. It is not the only 
method, but is cumulative, and it has also been held that 
the establishment of a public road without compliance with 
sections 640 et seq. is illegal. Shore v. Banks County, 162 
Ga. 185, 132 S. 35- 753, citing numerous cases. 

Does Not Apply to Question of Classification. — This sec- 
tion applies to "any new road, or alteration in an old 
road," but has no application to the question of whether 
county commissioners alone have authority to classify pub- 
lic roads into first, second, and third-class as provided in 
section 631. Browne v. Benson, 163 Ga. 707, 137 S. E. 626. 
See note to sec. 621. 

Adoption of Alternative Road Law. — When the alternative 
road law is adopted by the recommendation of the grand 
jury, road commissioners cease to exist in that county, and 
an exercise of any judicial functions whatever by those per- 
sons who may previously have been road commissioners be- 



[22] 



§ 642 



ROADS, BRIDGES, FERRIES, TURNPIKES, ETC. 



§ 696 



•comes legally impossible. Varner v. Thompson, 3 Ga. App. 

415, 60 S. E. 216. Browne v. Benson, 163 Ga. 707, 137 S. E. 626. 

State Highway Department Cannot Proceed Hereunder. — 

This section provides a method applicable alone for the con- 
demnation of rights of way for public roads to be laid out by 
the proper county authorities and the state highway depart- 
ment cannot proceed by virtue of this section to condemn 
rights of way for State-aid roads. McCallum v. McCallum, 
162 Ga. 84, 132 S. E- 755. 

Who May Be Appointed Commissioners. — Anderson v. 
Howard, 34 Ga. App. 292, 129 S. E- 567, following Brown v. 
Sams, 119 Ga. 22, 45 S. E- 719, as set out in first paragraph 
under this catchline in the Georgia Code of 1926. 

Same — Presumptions of Validity. — In the absence of any- 
thing to the contrary, the presumption would be that the ap- 
pointment was properly made. Anderson v. Howard, 34 
Ga. App. 292, 129 S. E- 567. 

Description of Road. — Where it was objected that the road 
commissioners, or reviewers, did not physically "mark out" 
the road as required by this section, and the evidence was 
that they did not actually stake or mark out the road on 
the ground, or designate its location in any other way ex- 
cept on paper, but they did attach to and make a part of 
their report a map or plat containing all the information and 
data necessary for the definite location of the proposed road, 
this was held a sufficient compliance. Anderson v. Howard, 
34 Ga. App. 292, 297, 129 S. E- 567. 

Cited in Parrish v. Glynn County, 167 Ga. 149, 144 S. 
E 785. 

§ 642. (§ 522). Persons in possession to be 
notified. 

Notice Signed by Majority Sufficient. — It is not necessary 
that the notice served on the objectors should be signed by 
all the commissioners. A majority is sufficient. Anderson v. 
Howard, 34 Ga. App. 292, 129 S. E. 567. 

Clerical Error in Notice. — The words in a notice, "said 
road to be fifty feet in length," clearly appeared to be a 
clerical error, and, the length of the road otherwise appear- 
ing therein, it was proper to overrule a motion to dismiss 
the proceeding, based on the ground that the notice showed 
that the road was to be only fifty feet long, and for that rea- 
son could not be of public utility. Anderson v. Howard, 34 
Ga. App. 292, 129 S. E. 567. 

Failure to Serve All tParties. — Where the citation was pub- 
lished as required by sec. 641, a plaintiff cannot object to the 
proceedings on the ground that certain other persons, through 
whose land the road would pass, had not been served with 
written notice as required by this section. Anderson v. How- 
ard, 34 Ga. App. 292, 296, 129 S. E. 567. 



SECTION 9 
Damages, How Assessed 

§ 678. (§ 557). Landowners aggrievied, how 
redressed. 

Meaning of "Vicinage." — The word "vicinage," in this 
section means the neighborhood, or surrounding or adjoin- 
ing district; and its extent does not depend upon an arbi- 
trary rule of distance or topography, but varies according 
to the sparseness or density of settlement in county or city 
districts. Graves v. Colquitt County, 34 Ga. App. 271, 129 
S. E- 166. 

See notes to § 640. 



§ 686. (§ 565). Certiorari. 

Review of Damage. — Certiorari proper to review judg- 
ment based on award of damages under §§ 640 et seq. Love 
v. Murray County, 37 Ga. App. 604, 605, 141 S. E. 85. 



§ 688. (§ 567). Value of land, how ascer- 
tained. 

This section does not mean that in estimating the value 
of the land so taken the jury could take into consideration 
the losses arising from the operation of a ferry of the own- 
ers, due to competition springing from the use of this 
bridge by the traveling public. State Highway Board v. 
Willcox, 168 Ga. 883, 893, 149 S. E- 182. 



ARTICLE 2 
Alternative Road Law 

§ 694. (§ 573). County authorities to lay out 
roads. 

Does Not Include Roads Inside of Cities. — The word "road," 
wherever used in these sections, seems clearly to indicate 
that roads lying outside the municipalities only are in- 
cluded in the term itself. Especially is this true when sec- 
tions 695 and 696 are considered; for the residents of cities 
are not affected by the provisions of section 695, declaring 
who shall be subject to road duty, nor are they subject to the 
payment of the commutation tax provided for in section 
696. Mitchell County v. Cochran, 162 Ga. 810, 817, 134 S. 
E. 768. 

Classification under Alternative Road Law.— The alterna- 
tive road law having been adopted in Muscogee County, the 
commissioners of roads and revenues of that county had the 
exclusive right to classify the roads of that county at any 
time, in their discretion. Browne v. Benson, 163 Ga. 707, 137 
S. E- 626. See in connection with classification of roads sec- 
tion 631 and notes. 

Only One Levy. — A county, after having adopted the al- 
ternative road law as embodied in this article, and after 
having levied the maximum rate of four dollars per thou- 
sand for the maintenance of the public roads of the county, 
can not levy an additional or special tax for that purpose. 
Central of Georgia Railway Co. v. Terrell County, 37 Ga. 
App. 599, 141 S. E- 79. 

§ 695(3). Tax in counties of population between 
26,815 and 26,830.— In all counties of this State, 
having a population of not less than 26,815 and 
not more than 26,830 according to the census of 
1920, the county commissioners of such counties 
are hereby authorized and permitted to levy a road- 
maintenance tax of not more than $4.00 per an- 
num upon all persons subject to road duty of 
commutation tax under Code section 695 of the 
Code of 1910. 

That such road-maintenance tax shall be in lieu 
of the road duty or commutation tax defined in 
section 695, supra. And said road-maintenance 
tax shall be collected by the county tax-collector 
as other taxes are collected, and the lien for such 
taxes to be equal to other tax liens. 

The justice of the peace in each militia district 
in such county shall make and furnish to the 
tax-receiver of the county a list of every person 
residing in his militia district who is subject to 
said tax. Said list to be furnished annually not 
later than June 10th of each year. Said justice 
of the peace to receive, as compensation for his 
services, ten cents for each name furnished. Said 
sum to be paid out of the county treasury. 

It shall be the duty of the tax-receivers to re- 
turn those subject to said tax to the tax-collector 
of the county, whose duty it shall be to collect 
said road-maintenance tax as other taxes are col- 
lected. Acts of 1929, p. 155, § 1. 

§ 696. County tax for roads. 

In Addition to Levy under § 507.— The tax authorized 
under this section may be levied over and above and in 
addition to the tax levies authorized under sections 507, 
508, and 510 and is not limited by the provisions cf these 
latter sections. Central of Ga. Ry. Co. v. Wright, 165 Ga. 
1, 139 S. E- 890; Central of Ga. Ry. Co. v. Jones County, 37 
Ga. App. 763, 142 S. E. 301. 

Whether Tax Sufficiently Specific. — A tax levy by a 
county of "$2.00 per thousand * * for county purposes, as 
provided in this section" is, by reference to the code sec- 
tion, sufficiently specific, even assuming that the provi- 
sions of section 514 of the Political Code, which provides 
for specificalness in county tax levies, applies to the levy 
of the special tax provided for under section 696 of the 



[23] 



§ 704(2) 



ROADS, BRIDGES, FERRIES, TURNPIKES, ETC. 



§ 819 



Political Code of 1910. Central of Ga. Ry. Co. v. Jones 
County, 37 Ga. App. 763, 142 S. E. 301. 

Cited in McGinnis v. McKannon, 165 Ga. 713, 141 S. 
E- 910. 

§ 704(2). General road law amended to except 
counties of 11,755 population. — The Act of 1891, 
known as the general road law, on pages 135, 136, 
137, and 138 of the Acts of 1891, and the amend- 
ments thereto, shall be amended by adding an- 
other section thereto, as follows: 

Nothing contained in this Act shall apply to 
counties having a population of 11,755, but that 
in those counties the road tax shall be collected 
by the tax-collector, as other State and County 
taxes are collected. Acts 1929, p. 323, § 1. 



ARTICLE 5 

Road Duty and Commutation Tax in Certain 
Counties 

§ 723(1). Exemption from road duty in coun- 
ties of 13,600 to 14,300 population. — In counties 
of this State having a population of not less than 
13,600 and not more than 14,300, according to the 
official census of the United States for 1920 or 
any future census, no citizen of any such county 
shall be required or compelled to do or perform 
any work, service, or duty upon the public roads 
or bridges of any such county in building, repair- 
ing, or maintaining the public roads or bridges of 
•such county; nor shall any citizen of such county 
be required or compelled to pay any sum what- 
ever in commutation of any such work, service, 
or duty. Acts 1929, p. 322, § 1. 



ARTICLE 6 
Commissioners of Public Roads 



SECTION 1 
Appointment and Obligation to Serve 

§ 724. (§ 584) j Three commissioners for each 
district, two may act. 

See sec. 631 and notes thereto. 



ARTICLE 8 
Bridges, Ferries, Turnpikes and Causeways. 



SECTION 3 
Contractor's Liability and Bond 

§ 748. (§ 603). Condition of contractor's bond. 

Narrow Bridge.— Since, under this section, a county is 



liable to travelers over bridges along the highways only for 
injuries caused from defective bridges, the county is not 
negligent, as respects a vehicular traveler over a bridge, 
in maintaining the bridge so narrowly constructed that an 
approaching vehicle will run into him while attempting to 
pass him on the bridge. Smith v. Colquitt County, 37 Ga. 
App. 222, 225, 139 S. E. 682. See note to § 634. 

Since a county is not liable to a traveler on a highway 
for injuries to him resulting from a defect in the roadway, 
but is liable to him only for injuries resulting from de- 
fects in bridges on the highway, as provided in this section, 
the court, upon the trial of a suit, against the county to 
recover damages because the automobile in which the plain- 
tiff was traveling along the highway failed to take the 
bridge as a result of the road being wider than the bridge, 
and fell into the declivity on the side of the road at the 
entrance to the bridge, properly directed a verdict for the 
defendant. Knight v. Floyd County, 38 Ga. App. 515, 144 S. 
E- 348. 



SECTION 7 
Right of Way; Grants, How Construed 

§ 781. (§ 636). Value of land, how estimated. 

This section is not applicable where the State is seeking 
Co take land for a right of way and for a bridge, and its 
prospective value as a bridge- site and its present value as 
a ferry, if one was in use, should be taken into calculation. 
This does not mean that the value of another ferry- site 
and profits arising from the operation of such ferry should 
be taken into consideration in determining the value of 
the bridge-site which the State is seeking to condemn. 
State Highway Board v. Willcox, 168 Ga. 883, 893, 149 S. 
E- 182. 



ARTICLE 12 
Private Ways 

§ 808- (§ 662). Not more than fifteen feet wide. 

See notes under §§ 819, 825. 

§ 819. (§ 673). Can not be closed after one 
year without notice. 

Way Need Not Be Established.— This section, properly 
construed, means that notwithstanding a road may not be a 
private way within the meaning of the law, yet if persons 
have used it— traveled it— for as long as a year as though 
it were such in fact, the owner can not obtruct or close it 
without first giving the prescribed notice. It is not the 
purpose of this section to enable the user of the road to 
hold the owner at bay until the road may become a priv- 
ate way by prescription, but its clear intent is that if the 
owner sits by and for a year or more permits another to 
travel a road over his land as though it were a private way, 
such conduct on his part speaks of a necessity for the way 
to the extent that the law will preserve the status for 30 
days in order that the parties using the road may take steps 
to have it made permanent by condemnation. Barnes v. 
Holcomb, 35 Ga. App. 713, 716, 134 S. E- 628, citing Neal v. 
Neal, 122 Ga. 804, 50 S. E- 929. 

Prescriptive Use Unnecessary. — The provisions o* the pres- 
ent section were in the earler codes, and, what L more, the 
article in which they appeared in each of such earlier codes 
was devoted exclusively to the acquisition of private ways 
by express grant and by condemnation. It is thus seen that 
the right definied in this section was not dependent upon 
such use as could ultimately have resulted in prescription. 
These facts regarding the history of this section apply 
equally to the history of section 808. Barnes v. Holcomb, 35 
Ga. App. 713, 719, 134 S. E- 628. 

Necessary Allegations. — An application to prevent closing 
a road until the thirty days notice is given will be suf- 
ficient to show the jurisdiction of the ordinary where it de- 
scribes the road with reasonable certainty, and alleges that 
the road has been used by the applicant as a private way 
for as much as a year, and that the owner of the land over 
which it passes has obstructed or closed it without first 



[24] 



§ 825 



POWERS AND DUTIES OF HIGHWAY DEPARTMENT 



§ 828(19) 



giving the 30-days notice in writing. In such a case it is 
not necessary to make the allegations required in an ap- 
plication for the removal of obstructions from a private 
way claimed by prescription under the provisions of section 
824. Barnes v. Holcomb, 35 Ga. App. 713, 716, 134 S. £. 
628. 
See notes to § 825. 



§825. (§ 679). Obstructions, how removed. 

Where persons claiming a prescriptive right of way ap- 
ply to the ordinary for the removal of obstructions from it, 
under this section, they must show not only that there 
has been an uninterrupted use of it for more than seven 
years, but that it is not more than fifteen feet wide, and 
that it has been kept open and in repair, and is the same 
fifteen feet originally appropriated. Under the facts of 
this case the ordinary erred in granting an order for the 
removal of obstructions. Barnett v. Davis, 38 Ga. App. 
494, 144 S. E. 330. 



§§ 828(uu-2)-828(uu-ll) Park's Code. 

See §§ 1770(50) -1770(56). 

§§ 828(uu-16)-828(uu-49). Park's Code. 

See §§ 1770 (60a)- 1770 (60cc). 

§ 828(xx). Park's Code. 

See '§ 828(1). 

§ 828(ooo)-828(ppp). Park's Code. 

See §§ 828(18) -828(19). 

§ 828 (sss). Park's Code. 

See § 828(22). 

§§ 828(uuu)-828(wwww). Park's Code. 

See §§ 828(27) -828(28). 

§ 828 (zzz). Park's Code. 

See § 828(31). 

§ 828(bbbb). Park's Code. 

See § 828(33). 



ARTICLE 13 
State Highway Department. Reorganization. 



SECTION l 

Reorganization, Assent to Federal Law and 
Membership of Department 

§ 828 (1). State Highway Department reor- 
ganized. 

As to construction through municipality without consent 
of local authorities, see note to sec. 828(31). 

§ 828 (4). Suits by or against department. 



In Habersham County v. Cornwall, 38 Ga. App. 419, 422, 
144 S. E. 55, it is said: "By the act of 1925 (Ga. I,. 1925, p. 
208, 211) it is provided that the State Highway Department 
may be sued. This provision may or may not be applicable 
to the plaintiff's claim. Even if inapplicable, that, with- 

[25] 



out more, would not entitle the plaintiff to proceed against 
the county where the county is not otherwise liable." 



SECTION 6 
Powers and Duties of Highway Department 

§ 828 (18). Control of road work, etc. 

Effect of Section upon Rights to Condemn.— The provi- 
sion that no road or portion thereof shall become a part of 
the system of State-aid roads until so designated by the 
State highway board does not prevent that board from 
instituting condemnation proceeding to acquire right-of- 
way. On the contrary, the law authorizes this proceeding. 
Cook v. State Highway Board, 162 Ga. 84, 97, 132 S. E. 902. 

§ 828(19). Appointment of board, etc.; limit 
of total mileage; relocation, etc. — Provision 3. 
Efforts shall be made to serve as large a ter- 
ritory and as many market points as practi- 
cable with the said system, due consideration be- 
ing given topographic and construction difficul- 
ties; provided that said State Highway Depart- 
ment shall take over the State-aid roads as above 
mentioned on o'r before January 1, 1922; and 
provided further, when the various counties have 
complied with the law with reference to right of 
way; and provided further, that the State High- 
way Department in taking over said roads is not 
Dound to the right of way and road-bed as lo- 
cated on January 1, 1922, but shall have the right 
to resurvey and relocate in their entirety any one 
or all of said roads, keeping in view only the con- 
trol points, and it shall be the duty of the county 
or counties when its resurveys and relocations 
are made to furnish the right of way, or reloca- 
tion and resurvey, free of charge to the said 
Highway Department; provided, that in relocat- 
ing any road or right of way the State Highway 
Department shall confer with the ordinary or 
county commissioners as the case may be, and 
give due consideration to their wishes, but in 
case of a disagreement the judgment of the State 
Highway Board shall prevail. That, from and 
after the passage of this Act, the State-aid roads 
in the State of Georgia are such roads as are in- 
dicated by the parallel white lines on the map of 
the State of Georgia, hereto attached and made a 
part of this bill, with the power and authority in 
the State Highway Board of the State of Georgia, 
from time to time, in its discretion, to designate 
an additional five hundred (500) miles of State- 
aid roads within the State of Georgia, between 
any points in said State, which within its discre- 
tion may require such State-aid roads, and such 
roads as are indicated by the two parallel white 
lines on the map of the State of Georgia, which 
is hereto attached, and by this enactment made a 
part of this bill, shall be the State-aid roads of 
the State of Georgia, without regard to the num- 
ber of miles in said State-aid roads, until other 
State-aid mileage is added thereto by the State 
Highway Board of the State of Georgia, in its 
discretion, not to exceed five hundred (500) 
miles. Acts of 1929, p. 264, § 1. 

Editor's Note. — As only Provision 3 of this section was 
amenled by the act of 1929 the other portions of the sec- 
tion appearing in the Georgia Code of 1926 are not set 
out. 

Amendment of 1922 Constitutional. — The act of August 
21, 1922 (Acts 1922, p. 176), which authorizes the State High- 



§ 828(19a) 



POWERS AND DUTIES OF HIGHWAY DEPARTMENT 



§ 828 (19c) 



way Board to construct and maintain State-aid roads in 
and through towns or cities of not more than twenty- five 
hundred people, does not violate § 6391. Jackson v. State 
Highway Department, 164 Ga. 434, 138 S. E. 847. 

Discretion of Board. — A court of equity will not interfere 
with the discretionary action of the State Highway Board 
acting under this section in designating and locating a 
State-aid road within the sphere of their legally delegated 
powers, unless such action is arbitrary and amounts to an 
abuse of discretion. Jackson v. State Highway Depart- 
ment, 164 Ga. 434, 138 S. E- 847, and cit.; Town of 
Camak v. State Highway Board, 166 Ga. 359, 143 S. E. 
367; Appleby v. Holder, 166 Ga. 512, 143 S. E- 596. 

Action for Unlawful Appropriation. — Without constitu- 
tional or statutory authorization, no action lies directly and 
primarily against the State Highway Board for unlawful 
appropriation of private property for road-construction pur- 
poses. Edmonds v. State Highway Board, 37 Ga. App. 
812, 142 S. E. 214. 

Limitation of 6300 Mites. — This limit of 6300 miles has not 
been extended expressly or impliedly by any action of the 
General Assembly. Amendment of 1922, authorizing the 
State Highway Board to construct and maintain State-aid 
roads through certain municipalities, in no manner affects 
the said mileage limit. State Highway Department of 
Ga. v. Marks, 167 Ga. 397, 145 S. E- 866. 

Abandonment. — Refusal of an injunction against reloca- 
tion of the road between Augusta and Waynesboro, and 
thereby substituting the "Peach Orchard Route" for the 
"McBean Route," was error; the evidence demanding a 
finding that the State Highway Department proposed to 
build a new interconnecting county-site road twenty-five or 
thirty miles long, and to abandon the existing interconnect- 
ing county-site road previously designated as such by the 
department, the construction and maintenance of which 
they had taken over for a number of years. Marks v. 
Highway Department, 167 Ga. 792, 146 S. E- 838. 

§ 828(19a). Gas tax. — The counties in which 
lie such additional State-aid roads as are created 
by the amendment of 1929 to the preceding sec- 
tion shall not receive from the State of Georgia 
a proportionate part of the tax generally called 
the gas tax, for such additional mileage, until the 
rights of way for such additional State-aid mile- 
age has been provided by the counties in which 
lie such additional mileage, and not until provi- 
sion has been made by the State Highway Board 
for the construction of such additional mileage; 
and as each county furnishes the rights of way 
for such additional mileage and after provision 
for construction of such mileage has been made 
by the State Highway Department, then such 
■county or counties shall be paid by the State of 
Georgia the proportionate amount of the gas tax 
for such additional mileage in said county or 
counties complying with the provisions of this 
Act. Acts of 1929, p. 265, § 2. 

§ 828 (19b). Roads to become part of State- Aid 
System. — Such roads as may have been con- 
structed or upon which construction has or had 
begun with State, County and/or Federal Aid 
(whether included on said map or not), and also 
all of that mileage designated and adopted into 
the State-aid system by the State Highway 
Board and also those roads which were prepared 
and conditioned by the several county authori- 
ties, under contract or agreements with the High- 
way Board that said roads would be certified into 
the State-Aid System of Highways so that those 
roads prepared and conditioned for purpose of 
becoming part of State-Aid System of Highways 
shall rank equally with that mileage actually cer- 
tified into the system under acts of General As- 
sembly of 1925 (and as shown by the minutes of 
said board) after passage of that certain Act of 
the General Assembly of Georgia, approved Au- 



ing over any additional mileage added by this 
Act; and the counties in which said roads are 
located shall be entitled to receive, from and after 
passage of this Act, their pro rata part of the 
one cent gasoline tax now allocated to the coun- 
ties, as to such State-aid road mileage. It is not 
the purpose of this Act, however, to require the 
State Highway Board to abandon any of its pres- 
ent construction and paving projects, but it shall 
exercise its best judgment as to when and in 
what manner the roads hereby specially desig- 
nated shall be completed and paved; and for the 
purpose of carrying into effect the provisions of 
this Act all necessary power and authority is 
hereby vested in the State Highway Board. 
Nothing in this Act shall be construed to add 
any additional maintenance cost for roads to the 
Highway Departments until such roads shall 
have been located and constructed as contem- 
plated under this Act. Whenever, after the pas- 
sage of this Act, the said State Highway Board 
shall, pursuant to the power and authority vested 
in it by that certain Act of the General Assembly 
of Georgia approved August 21, 1922, authoriz- 
ing said board to "construct and maintain State- 
aid roads in and through towns or cities of not 
more than twenty-five hundred people," con- 
gust 21st, 1925, limiting the total mileage of State- 
aid roads in said system to 6,300 miles as set 
forth in the published volume of Georgia Laws 
1925, pages 207 and 208, and prior to the 31st 
day of December, 1928, shall immediately be- 
come a part of the State Highway System and 
shall be given preference in construction and pav- 
struct any State-aid road or roads in and througn 
towns or cities of not more than twenty-five hun- 
dred people, all such State-aid mileage embraced 
and included within the incorporate limits of such 
towns or cities is hereby declared to be excluded 
from the limitation on the amount of highway 
mileage heretofore fixed at 6,300 miles by the Act 
approved August 21, 1925, as set forth in the pub- 
liislhed volumes of 'Georgia Laws for 1925, at 
pages 207, 208, and is also hereby declared to be 
excluded from any future limitation on the 
amount of such highway mileage. Nothing con- 
tained in this Act shall be construed to prevent 
any county of this State, in which there is lo- 
cated a town or city of not more than twenty- 
five hundred people, to receive its pro rata of the 
one cent gasoline tax now allocated to the coun- 
ties, as to such State-aid road mileage in towns 
or cities of not more than twenty-five hundred 
people. Nor shall anything in this Act be con- 
strued to invalidate any special act of the Gen- 
eral Assembly which may have heretofore been 
passed, or which may hereafter be adopted, in- 
corporating into the State Highway System any 
Highway mileage which may have been included 
in or taken into the Federal-Aid System by the 
Bureau of Public Roads of the United States. 
Acts 1929, p. 266, § 3. 

§ 828 (19c). Highway Department not liable 
for damages on additional State-aid roads. — The 

State Highway Department of the State of Geor- 
gia shall not be liable under existing laws for 
damages accruing on such additional State-aid 
roads created by this Act, until the rights of way 
have been provided by the counties and construc- 



[26 1 



§ 828 (19d) 



CONSTRUCTION OF ROADS BY COUNTY 



§ 828(31) 



tion hereon begun under the direction of the 
State Highway Board and such additional State- 
aid roads opened to traffic by the State Highway 
Department. Acts 1929, p. 268, § 4. 

§ 828 (19d). Contracts of Highway Department. 

— Any contracts heretofore made by the State 
Highway Department of Georgia with any of the 
counties of Georgia for the construction of any 
of the State-aid roads indicated upon the map 
of the State of Georgia, heretofore attached and 
made a part of this bill, shall be and remain of 
force, and the State Highway Department is 
hereby authorized to perform and execute said 
contracts in their entirety as originally contem- 
plated by the State Highway Department and 
the various counties of the State of Georgia when 
such contracts were executed. Acts 1929, p. 268, 
§ 5. 

§ 828 (22). Labor, contracts for construction, 
etc.; condemnation of right of way. 

As to liability of county where state condemns right-of- 
way, see note to sec. 828(27). 

As to necessity of designating road as part of system as 
prerequisite to condemnation proceedings, see note to § 
828(18). 

Power of Condemnation Exercised by State.— This law 
prescribes a full and complete State method of laying out, 
constructing, and maintaining State-aid roads. The State 
highway board is given full authority and power to con- 
demn rights of way for these roads. This power was so 
•exercised in the case at bar and it can not be said that the 
proceeding was brought for and in behalf of the county 
and not in behalf of the State. Cook v. State Highway 
Board, 162 Ga. 84, 98, 132 S. E. 902. 

§ 828 (27). Rights of way, counties to give. 

Condemnation by State — Liability of County. — The fact 
that the proper county authorities are required to furnish 
rights of way, free to the State highway board, does not 
prevent that board from condemning rights of way for 
State-aid roads whenever the county authorities fail or re- 
fuse to furnish said rights of way. This provision may 
make the counties liable for expenditures incurred by the 
State highway board in acquiring these rights of way; but 
it does not bar this board from proceeding to condemn 
rights of way. Cook v. State Highway Board, 162 Ga. 84, 
97, 132 S. E. 902. 

§ 828 (28). Construction funds, etc. 

In General. — Under this section, a county is authorized 
to appropriate and spend any funds properly applicable to 
such work, in building and maintaining any State-aid 
road; and where funds are raised from bonds which are 
duly voted for the purpose of paving such road, they be- 
come a trust fund, and can not be diverted from such 
purpose upon the grounds, (a) that a new route, whicn 
the State Highway Board has adopted in resurveying and 
relocating the old route, is more feasible, (b) that said 
board and the Federal Bureau of Roads refuse to furnish 
any funds with which to pave the old route, and (c) that 
there has been a violation of duty on the part of the State 
Highway Board. Marks v. Richmond County, 165 Ga. 
316, 140 S. E. 880. 



§ 828(30a). Fund for Highway Board from 
taxes on distributors of fuels. — Upon the written 
request of the State Highway Board, the Gov- 
ernor of the State is hereby authorized and fully 
empowered to assign and set aside not exceeding 
forty per cent of the revenue derived monthly, 
during the period beginning September 1st, 1929, 
and ending December 31st, 1930, from the taxes 
upon distributors of fuels allocated to the State 
Highway Department, as a special fund to be used 
exclusively, for the purpose of paying warrants 

[27] 



against the same, as hereinafter provided. Acts 
1929, p. 269, § 1. 

§ 828 (30b) Warrants on special fund. — In order 
to enable the State Highway Department to meet 
its obligations lawfully incurred, whether under 
the laws of this State or of the United States, and 
to which the State has by law given its assent, 
and when revenue from other sources is, in the 
opinion of the Governor and State Highwav 
Board, not sufficient, the Governor of the State, 
upon the written request of the State Highwav 
Board, is hereby duly authorized and fully em- 
powered from time to time to draw his warrant- 
or warrants against the special fund in the treas- 
ury, for such sum or sums as may be required to 
meet the obligations of the State Highway De- 
partment 'lawfully incurred, as provided in this 
section; the Governor is further authorized and 
empowered to discount and/or sell said warrants 
so drawn against said special fund, and to place 
the proceeds arising therefrom in the Treasury to 
the credit of the State Highway Department for 
the purpose of enabling the State Highway De- 
partment to meet its obligations lawfully incurred, 
as herein provided. Said warrants shall be duly 
countersigned by the Comptroller-General. The 
holders of said warrants shall have all the right? 
and privileges accorded by law to the holders of 
all other warrants drawn by the Governor and 
countersigned by the Comptroller-General. Acts 
1929, p. 269, § 2. 

§ 828 (30c). Amount designated by Governor 
presumed correct. — In carrying the provisions of 
this Act into effect it shall be conclusively pre- 
sumed, in every court of law or equity, that the 
monthly amount designated and set apart by the 
Governor by executive order in accordance with 
section 1 hereof has been correctly determined 
and set apart by the Governor pursuant to the 
terms of this Act. Acts 1929, p. 270, § 3. 



SECTION 7 
Construction of Roads by County 

§ 828 (31). Reimbursement of counties for ex- 
penditures. 

Construction by State Through Municipality — Liability 

for Damages. — The decision in Lee County v. Smithville, 154 
Ga. 550, 115 S. E- 107, to the effect that the State highway 
department, in conjunction with the county authorities, may 
construct a "State-aid road" through a municipality without 
its consent and even against its will, can have no applica- 
tion so as to preclude a liability against the municipality 
for damage done to private property by a change in a 
grade of one of its streets which the municipality knowingly 
permitted to be made where such street is not part of the 
highway being constructed or repaired but is entirely dis- 
connected therefrom and is graded merely for the purpose 
of obtaining dirt with which to widen another street or road 
which is occupied as a part of the highway. Cleveland v. 
Kimsey, 34 Ga. App. 480, 130 S. E. 159. 

The municipal authorities in such a case having power 
to prevent such change in the grade of the street may be 
held liable for damages to private property resulting there- 
from where they knowingly permit the work to be done. 
Cleveland v. Kimsey, 34 Ga. App. 480, 130 S. E- 159. 

Power of County to Construct Municipal Roads. — County 
authorities are not authorized to expend the proceeds of 
the sale of bonds issued by the county for the purpose of 



§ 828(33) 



POWER OF MUNICIPALITY AND ITS OFFICERS 



§ 886 



raising money with which to pave and grade the public 
roads in that county, for the pavement or grading or im- 
provement of streets in a municipaLity located in the 
county; and the court did not err in granting an injunction 
to restrain them from so doing. Mitchell County v. Coch- 
ran, 162 Ga. 810, 134 S. E- 768. 



§ 828 (33). Power to sue and to condemn 
rights of way. 

As to liability for payment, see note to § 828(27). 



CHAPTER 13C 
County Depositories 

§ 848(7) County commissioners, authorized to 
name depositories in certain counties. — The 

boards of county commissioners, sometimes called 
boards of roads and revenues, of any county in 
this state having therein a city with a population 
of not less than fifty-itwo thousand, nine hundred, 
ninety-five, and not more than eighty thousand, 
according to the United States Census of 1920, or 
the ordinaries in such counties having no such 
boards, be and they ate hereby authorized to 
designate one or more banks located in such 
county as a depositor}'- for public funds to which 
the county is presently or ultimately entitled. Such 
depository or depositories shall be designated for 
a term to expire on December 31 next succeeding 
the naming of such depository or depositories, or 
until the prior order of the authority naming such 
depository, entered for good cause, revokes such 
designation. Any such depository or depositories 
named shall, before entering upon its duties as 
such depository, enter into bond with security ap- 
proved by the authority naming such depository, 
conditioned for the payment to such county of 
any and all funds received by such depository 
under such appointment. Any such bond shall 
cover the fees which may be collected by the 
sheriff, tax-collector, tax-receiver, clerk of the su- 
perior court, ordinary, sheriff or other officer who 
may be paid a salary in lieu of fees, the county 
being entitled to fees accruing to the several of- 
fices, or any other funds to which the county may 
be presently or ultimately entitled. Acts of 1929, 
p. 224, § 1. 

§ 848(8). Term of Depository. — Any depository 
so qualifying under the terms oif the preceding 
section shall continue to act until the end of the 
term herein specified, or prior order of the author- 
ity designating it as depository, revoking its au- 
thority so to act, or until ten days after written 
notice by such depository to such appointing 
power, asking to be relieved as such depository. 
Acts 1929, p. 225, § 2. 



§ 855 (1). Policemen of good character to be 
appointed. 

County Policeman Not an Employee under Compensation 
Act. — See note under this catchline under section 3154(2) 
subdivision (b). 

The act of 1914 (this chapter of the Code) applies to all 
counties of the State. Eison v. Shirley, 165 Ga. 374, 378, 
141 S. E. 295. 

§ 855 (2). Salaries and expenses; levy of tax. 

Under this section, the ordinary is without authority to 
appoint a policeman under an agreement by which he is 
to be paid for work done in enforcing the prohibition law 
by destroying stills, and for which he is to be paid so 
much for each still destroyed, to be paid out oi the funds 
derived by fines and forfeitures from the enforcement of 
the prohibition law. If such work or service is rendered 
under a contract which the ordinary is not authorized tc 
make, no implied obligation arises on the part of the 
county to pay for such services, even though the county 
receives the benefit. Eison v. Shirley, 165 Ga. 374, 141 S. 
E. 295. 

§§ 855(35)-855(37). Park's Code. 

See §§ 431(1)-431(3). 



SEVENTH TITLE 

Municipal Corporations 



CHAPTER 2 
Municipal Taxation 



ARTICLE l 
Assessors 

§ 862. (§ 717.) Tax assessors for city. 

Effect upon Existing Power. — As stated in the proviso of 
the section, the charter powers conferred upon the mayor 
and aldermen of Savannah as assessors were not taken away 
by the subsequent enactment of this section. Tietjen v. 
Mayor, 161 Ga. 125, 130, 129 S. E. 653. 



CHAPTER 14 
County Police, Election, and Maintenance 

§§ 849-850. Park's Code. 

See §§ 855(l)-855(2). 



ARTICLE 3 
Assessments for Street and Other Improvements 

§ 869. (§ 723). Municipalities may issue exe- 
cutions for paving, etc. 

Similar to a Tax Fi. Fa.— A fi. fa. issued by a city under 
this section is in the nature of a tax fi. fa. and governed 
by the same procedure, and must be taken to be subject 
to the same period of limitation. Lewis v. Moultrie Bank- 
ing Co., 36 Ga. App. 347, 348, 136 S. E. 554. See Brunswick 
v. Gordon Realty Co., 163 Ga. 636, 136 S. E- 898. 

Cited in Montezuma v. Brown Bros., 168 Ga. 1, 147 S. 
E- 80. 



CHAPTER 3 
Power of Municipality and Its Officers. 



ARTICLE 1 
Councilmen Incompetent to Hold Other Office. 

§ 886. (§ 739). Councilman, when incompetent 



[28] 



§ 891(1) 



POWER OF MUNICIPALITY AND ITS OFFICERS 



§ 900 



to hold other municipal office. — Councilmen and 
aldermen of the towns and cities of this State 
shall be incompetent to hold, except in towns of 
less than two thousand inhabitants, any other 
municipal office in said towns and cities during 
the term of office for which they were chosen; 
provided, nothing herein shall render them ineligi- 
ble to be elected during said term, to serve in a 
term immediately succeeding said term, but noth- 
ing in this section shall apply to any municipal 
office which is filled by appointment of the mayor. 
Any councilman or alderman appointed during 
his term to any other municipal office shall re- 
sign before being eligible to enter upon the of- 
fice to which he has been appointed. In cities 
of more than eighty thousand inhabitants, coun- 
cilmen and aldermen, during the term of office for 
which they were chosen, are incompetent to hold 
any office in said cities which is filled by appoint- 
ment or election of the general council or govern- 
ing board, but are competent to hold any other 
office in said cities, having first resigned the of- 
fice of councilman or alderman; provided, noth- 
ing herein contained shall be construed as repeal- 
ing any provisions to the contrary hereof in any 
charter of any city or town in this State. In cities 
of this State whose inhabitants, according to the 
census of 1920, were between the number of 16,- 
890 and 16,900, aldermen of said cities shall be 
eligible for the election of mayor of said cities, 
when the election for said mayor shall occur dur- 
ing the term of office of said aldermen, and shall 
be qualified to act as said mayor, if elected, upon 
their resigning their said office of alderman." Acts 
1899, p. 26; 1890-1, pp. 226; 1S95, p. 79; 1902, p. 
40; 1929, p. 156, § 1. 



ARTICLE 2 
Cities as Trustees — Parks 

§ 891(1). Purchases of realty by cities of 200,- 
000 or more population. — Any city in the State of 
Georgia having a population of 200,000 or more, 
according to the last or any subsequent Federal 
census, may through its governing body purchase 
on time or partly for cash, with balance on time 
or deferred payments, or otherwise acquire any 
real property or interest in real property within 
or without the limits of such city, securing the 
note or notes, claim or claims, for deferred pay- 
ments and interest thereon, with mortgages or 
deed of trust on the land purchased, or with or by 
means of an instrument in writing retaining title 
thereto in the vendor, or enter into any other con- 
tractual arrangement whereby provision is made 
that such note or notes, claim or claims, or other 
instruments for deferred payment and interest 
thereon, and all lawful charges, shall not be a 
charge or charges against the general credit of 
the city, or be a general liability thereof, but that 
the liability shall only extend to and be a charge 
against the land so purchased or acquired. Such 
method of acquisition provided for in this sec- 
tion shall not be considered or deemed exclusive, 
but cumulative and in addition to all other meth- 
ods of acquisition of lands or interests therein for 
public purposes heretofore, hereafter, or by other 

[ 29 



provisions in this Act provided. This section shall 
apply to all cities of the State of Georgia, now or 
hereafter having a population of 200,000 or more, 
according to the last or any subsequent Federal 
census. The term "such city" as used in this sec- 
tion refers to and means all and only those cities 
of the state of Georgia having a population of 
200,000 or more, according to the last or any sub- 
sequent Federal Census. The term "governing 
body" as used in this Act means the mayor and 
city council, the commissioner and commission- 
ers, or either or both as the case may be, or the 
"governing body" by whatever name called of 
any city coming under the provisions of this 
Act. Acts 1929, p. 304, §§ 1, 2. 



ARTICLE 3 
Limitation of Powers of City and Its Officers 

§ 894. (§ 745). Obstructions in street. 

Use of Streets Not Absolute. — The use of streets and high- 
ways is not absolute and unrestricted, but is subject to 
reasonable regulation. Schlesinger v. Atlanta, 161 Ga. 148, 
129 S. E. 861. 

Same — Restriction of Busses. — The use of streets by com- 
mon carriers for the purpose of gain is extraordinary and 
may be conditioned or prohibited as the legislature or mu- 
nicipality deems proper. Hence, if the State or city deter- 
mines that the use of streets by busses should be re- 
stricted or prohibited there is nothing in the Constitution 
of the United States or this State which prohibits such ac- 
tion. Schlesinger v. Atlanta, 161 Ga. 148, 161, 129 S. E. 86L 
citing numerous authorities. 



§ 897. (§ 748). 
for what. 



Municipal corporations liable 



Applied in Newton v. 
148 S. E. 299. 



City of Moultrie, 39 Ga. App. 702, 



§ 898. (§ 748). Municipal corporations liable 
for injuries, when. 

General Rule. — Stated in Atlanta v. Robertson, 36 Ga. 
App. 66, 135 S. E- 445, as set out under this catchline in the 
Georgia Code of 1926. 

Proximate Cause. — Irrespective of whether a municipal 
corporation is exercising a "governmental function" in al- 
lowing a part of its sewerage system to become worn and in 
a bad state of repair, where a traveler upon a public street 
in a city is injured in consequence of a dangerous condi- 
tion under the surface of a street, of which the city knew 
or should have known in time to repair it or to give warn- 
ing of its existence before the injury, the city can not escape 
liability upon the ground that such condition of the streets 
was due to its failure to repair its sewerage system. Atlanta 
v. Robertson, 36 Ga. App. 66, 135 S. E. 445. 

§ 899. (§ 750). Municipal property not sub- 
ject to levy. 

Property Cannot Be Encumbered. — A city board of educa- 
tion has no authority to place an incumbrance upon articles 
which it had unconditionally purchased on account several 
months previously, and which it had installed as necessary 
to the operation of the schools. Southern School Supply 
Co. v. Abbeville, 34 Ga. App. 93, 101, 128 S. E. 231, and 
cases cited. 

§ 900. (§ 751). Voting when personally inter- 
ested. 

Effect on Contract. — A contract between the City of At- 
lanta and a construction company, in which a member of 
council is a large stockholder, is null and void, although 
such member of council did not vote for the ordinance au- 
thorizing such contract, and did not use his influence in 

] 



§ 904(a) 



REPEAL OR AMENDMENT OF MUNICIPAL CHARTERS 



§ 913(19) 



procuring other members of council to approve and author- 
ize the making of such contract, and although such contract 
is fair and free from fraud. Montgomery v. Atlanta, 162 
Ga. 534, 134 S. E- 152. 

Where such an illegal contract has been made, it can- 
not subsequently be ratified by the resignation of the 
interested councilman and the confirmation of the contract 
by the council. Montgomery v. Atlanta, 162 Ga. 534, 547, 
134 S. E. 152. 

Councilman Employed as Attorney by Contractor. — 
Abutting owners cannot complain after completion of 
a municipal contract because of illegal participation 
in execution of municipal contract by councilman who had 
been employed as attorney by contractor. Cochran v. 
Thomasville, 167 Ga. 579, 582, 146 S. E- 462. 



ARTICLE 7 

Disposition of Public Utility Properties; Sale 
or Lease of Plant 

§ 904(a). Park's Code. 

See § 913(2). 

§ 904(1). Park's Code. 

See § 913(13). 

§ 904(m). Park's Code. 

See § 904(1). 

§ 904(p). Park's Code. 

See § 904(4). 

§§ 904(t) -904(11). Park's Code. 

See §§ 913(23) -913(38). 

§ 904 (1). Sale, lease or other disposition by 
municipality. 

See notes to § 125. 

Giving due effect to the proviso, of this section con- 
strued, as it must be, in connection with the acts creat- 
ing the charter of the City of Alma, that city has au- 
thority to sell its electric-light plant without the neces- 
sity of submitting the question of sale to the voters of 
the city. Byrd v. City of Alma, 166 Ga. 510, 143 S. E. 
767. 

If a municipality owning an electric plant which it desires 
to sell, and having an opportunity to make a sale thereof on 
condition of complying with this section, has authority to 
make the sale, and causes the required notice of sale to 
be published, and, after filing of objections by protestants 
against the sale, an election is held, and the returns of 
the election show a sufficient number of affirmative votes 
to authorize the sale, and the result is declared, and cer- 
tain of the protestants file a petition with the ordinary to 
contest the election, the effect of which is to delay or 
prevent consummation of the sale of the property to the 
contemplated purchaser, equity will entertain a petition 
on the part of the city against the ordinary and the pro- 
testants, to prevent further entertainment or prosecution 
of the so-called contest of election before the ordinary. 
Byrd v. City of Alma, 166 Ga. 510, 143 S. E. 767. 

§ 904 (4). Election; majority vote. 

This provision of this section does not by its own terms 
expressly or impliedly provide for a contest of an elec- 
tion held under the terms of the act, before the ordinary 
of the county. Byrd v. City of Alma, 166 Ga. 510, 143 
S E- 767. See notes to § 125. 



CHAPTER 6 
Demand Before Suit 

§ 910. Demand prerequisite, etc. 

Substantial Compliance Must Be Alleged. — In a claim 



for money damages against a municipal corporation on ac- 
count of injuries to person or property, the petition must 
affirmatively allege a compliance with the provisions of 
this section quoted above, and unless it does so, it should 
be dismissed on demurrer. Newton v. City of Moultrie, 37 
Ga. App. 631, 148 S. E. 299, citing Saunders v. City uf 
Fitzgerald, 113 Ga. 619, 38 S. E- 978. 

An allegation in the renewal petition to the effect that 
prior to the institution of the former suit, which was 
against a municipal corporation, the plaintiff had served 
upon the defendant a written notice of claim, as provided! 
by this section, in which the plaintiff claimed damages- 
arising out of the same cause of action as that sued on in 
the renewal petition, is not an allegation as to the cause 
of action sued on in the former suit. Barber v. City of 
Rome, 39 Ga. App. 225, 146 S. E- 856. 

But in Habersham County v. Cornwall, 38 Ga. App. 419, 
420, 144 S. E. 55, it is said: "If it was necessary at all 
to allege a compliance with section 910 of the Civil Code,, 
which requires a presentation in writing to the govern- 
ing authorities of towns and cities of any claim for dam- 
ages, before bringing suit thereon against any such mti- 
nicipality (see Grooms v. Hawkinsville, 31 Ga. App. 424,. 
120 S. E. 807; Civil Code (1910), § 411), the allegations- 
upon that subject were not open to demurrer merely be- 
cause no copy of such claim was attached to the petition."' 

Leaving Notice with Clerk of City Commission. — The 
filing of the required notice in writing in the office of, and 
leaving of it with, the officer who is the secretary or the 
clerk of the city commission, which is the governing au- 
thority of the city, and is the officer who is the custodian 
of the records of the city, is a presentation of the claim 
to the governing authority of the city as required by this 
section. Davis v. City of Rom?, 37 Ga. App. 762, 142 3. 
E- 171. 



CHAPTER 9 
System of Supervised Recreation 

§§ 813(rr-l)-913(rr-18). Park's Code. 

See P. C. §§ 1519(56)-1519(73). 

§ 813 (2). Application of act, etc. 

This article as originally introduced, does not impinge 
or offend the provisions of § 6391 of the constitution. Wil- 
son v. City Council, 165 Ga. 520, 141 S. E- 412. But see 
note to § 913(13). 

§ 913 (13). Application of provisions of act. 

In Wilson v. City Council, 165 Ga. 520, 141 S. E- 412, it 
is said: "The controlling question in this case, therer 
fore, is whether this section, which is clearly unconstitu- 
tional, shall invalidate the entire enactment and thus de- 
stroy the purpose of the General Assembly to further and 
promote the creation of a system of playgrounds, or 
whether it is the court's duty to preserve and enforce the 
intention of the General Assembly by cutting away that 
portion of the act which is obnoxious to § 6391, of the 
constitution. Applying the second rule that, as much of 
the act must be preserved as possible, and since upon 
consideration the portion of the act not excised therefrom 
is not in violation of the constitutional provision with 
which it is alleged to be in conflict, the act of the Gen- 
eral Assembly above referred to, except section 11a 
thereof, must be held to be constitutional and enforceable." 



CHAPTER 11 
Repeal or Amendment of Municipal Charters 

§ 913(ss). Park's Code. 

See § 913(19). 

§ 913(19). Referendum, when necessary. — No 

locail law seeking a repeal of a municipal charter of 



[30] 



§ 913(23) 



STREET IMPROVEMENTS IN CERTAIN CITIES 



§ 913(26) 



cities of less than fifty thousand inhabitants, or 
an amendment to any municipal charter of cities 
of less than fifty thousand inhabitants, which 
amendment materially changes the form of gov- 
ernment of a municipality or seeks to substitute 
other officers for municipal control other than 
those in control under existing charter, shall be- 
come effective until such repeal or amendment 
shall be voted upon by the qualified voters of the 
municipality to be affected as hereinafter provided. 
Acts 1925, p. 136; 1927, p. 245. 

Editor's Note. — Prior to the amendment of 1927, this sec- 
tion applied to repeal or amendment of charters of cities which 
have a population of less than two hundred thousand. The 
present section is limited to cities with a population of less 
than fifty thousand. 



CHAPTER 12 
Street Improvements in Certain Cities 

§ 913(23). Definitions. — In this Act the term 
"municipality" means any city or town in the 
State of Georgia now or hereafter incorporated, 
having .a population of six hundred or more. 

"Governing body" includes mayor and council, 
board of aldermen, board of commissioners, or 
other chief legislative body of a municipality. 

The words "improve" and "improvement" in- 
clude the grading, regrading, paving, repaving, 
macadamizing, and remaeadamizing of streets, 
alleys, sidewalks, or other public places or ways, 
and the construction, reconstruction, and alter- 
ing of cunbing, gutting, storm-sewers, turnouts, 
water-mains, and water, gas, or sewer connections 
therein. 

The word "streets" include streets, .avenues, 
alleys, sidewalks and other public places or ways. 

The word "pave" shall include storm drainings, 
paving, macadamizing, and grading. 

"Frontage" means that side or limit of the lot 
or parcel of land in question which abuts on the 
improvement. Acts 1927, p. 322. 

The act of the General Assembly, entitled an act to 
provide a system under which certain classes of munici- 
palities may grade, pave, etc., their streets and alleys, 
approved August 25, 1927 (Ga. 1,. 1927, p. 321), is not un- 
constitutional on the ground that it is in conflict with 
§ 6391. Wheat v. Bainbridge, 168 Ga. 479, 148 S. E. 332. 

The act under consideration is not unconstitutional on 
the ground that "it is general in its nature but not uni- 
form in its operation, because it is made an alternative 
method of procedure, and its application is dependent up- 
on its adoption by a favorable vote of the electors, where- 
as the constitution does not contemplate the enactment 
of a law general in its nature, the application of which 
shall be optional with the municipality, either under a 
prior local law or a local law enacted subsequent to such 
general law." Wheat v. Bainbridge, 168 Ga. 479, 148 S. 
E. 332. 

§ 913(24). Referendum as to adoption of this 
Act. — The governing body of any municipality 
in the State of Georgia is hereby authorized and 
empowered to hold an election (or elections), at 
such time and under such conditions as may be 
determined by said governing body, for the pur- 
pose of adopting the provisions of this chapter; 
and w'hen such election has been duly held and a 
majority of the qualified electors voting therein 
shall have voted in favor of such adoption, and 
the election managers shall have duly certified 

[ 



the results of such election to the governing body, 
and the same shall have been adopted and entered 
on the minutes thereof, then the aforesaid govern- 
ing body of such municipality shall be and is 
hereby authorized and emtpawered to ijmprove 
any street or streets in such municipality when- 
ever in the judgment of its governing body the 
public welfare or convenience may inquire such 
improvement, subject only to the conditions and 
limitations herein prescribed. Acts 1927, p. 322. 

§ 913(25). Resolution declaring improvement 
necessary; publication;, protest; contract assess- 
ment; etc. — Whenever the said governing body 
shall deem it necessary to improve .any street or 
any part thereof either in length or width, within 
the limits of said municipality, and said governing 
'body shall by resolution declare such improve- 
ment necessary to be done, and publish such reso- 
lution once a week for at least three consecutive 
weeks in the newspaper in which the sheriff's ad- 
vertisements of the county in which such munici- 
pality is located are published, and if the owners 
of a majority of the lineal feet of frontage of the 
lands abutting on said improvement shall not in 
fifteen days after the last day of publication of 
such resolution file with the clerk of said city 
their protest in writing against such improvement, 
then said governing body shall have power to 
cause said improvement to be made, and to con- 
tract therefor, and to make assessments and fix 
liens as provided for herein. Any number of 
streets or any part or parts thereof to be so im- 
proved may be included in one resolution, but 
any protest or objection shall be made as to each 
street separately; provided, however, that if the 
owners of a majority of the lineal feet or frontage 
of the land liable to assessment for such improve- 
ment shall petition the governing body for such 
improvement, citing this chapter and designating 
by general description the improvement to be un- 
dertaken and the street or streets or part thereof 
to be improved, it shall thereupon be the duty of 
said governing body to proceed, as hereinafter 
provided, to cause said improvements to be made 
in accordance with the prayers of said petition 
and their own best judgment, and in such cases 
the resolution hereinbefore mentioned shall not 
be required. The petition shall be lodged with the 
clerk of the municipality, who shall investigate 
the sufficiency thereof, submit the petition to the 
governing body, and certify the result of his in- 
vestigation. Acts 1927, p. 323. 

§ 913 (26). Assessment on basis of frontage; 
intersecting streets. — Each lot or parcel of land 
abutting upon said improvement shall be charged 
on a basis of lineal-foot frontage at an equal 
rate per foot of such frontage with its just pro 
rata of the entire cost of said improvement, less 
any amounts paid by street or steam railways or 
others; provided, however, that the cost of the 
sidewalks, curbs, and gutters shall be charged 
entirely to the lots or parcels of land abutting on 
that side of the street upon which the same are 
constructed. The frontage of intersecting streets 
shall be assessed as real estate abutting upon 
the improvement, and the municipality, for all 
purposes of this chapter, shall be deemed to the 
31] 



§ 913(27) 



STREET IMPROVEMENTS IN CERTAIN CITIES 



§ 913(30) 



owner thereof, and the mayor or chairman of the 
board of commissioners shall have authority to 
sign the petition or file objections provided for 
herein; and the governing body of the municipal- 
ity '.shall pay from the city treasury, as other cur- 
rent bills are paid, its just pro rata of the entire 
cost of said improvement, unless the owners of a 
majority of the aforesaid frontage in the petition 
hereinbefore provided for shall agree to pay the 
entire cost of said improvement, or unless in the 
resolution hereinbefore provided for it shall be 
stated that the entire cost of the improvement is 
to be paid by the abutting property owners. Acts 
1927, p. 324. 

§ 913(27). Railroads. — Any railroad or street 
railway having tracks located in a street at the 
time of the proposed improvement as provided 
herein shall be required by the governing body 
to pave the width of its tracks and two feet on 
each side thereof, and, except as hereinafter pro- 
vided, with the same material and in the same 
manner as the rest of the street is to be paved, and 
such work shall be performed under the supervi- 
sion and subject to the approval of the city's en- 
gineer, and if such railway shall not, within a pe- 
riod of thirty days after receipt by such railway of 
the notice to do such work, agree in writing to 
comply with such order, or if the work is not 
completed to the satisfaction of the city's engineer 
within such time as may t>e described by the gov- 
erning body, said governing body may have such 
work done and charge the cost and expense there- 
of to such railway company located in the munici- 
pality and said lien shall have the same rank and 
priority and shall be enforced in the same manner 
as the liens provide for in section 913(31). The 
governing body may, however, require such pav- 
ing to be of a different material and manner of 
construction, when, in its judgment such is ren- 
dered necessary by the railway uses of the street. 
Acts 1927, p. 324. 

§ 913(28). Powers as to ordinances. — When- 
ever the petition provided for in section 913(25) 
is presented, or when the said governing 
body shall have determined to improve any street, 
and shall have passed the resolution provided for 
in said section 913(25), the said governing 
body shall then have the power to enact all 
ordinances and to establish all such rules and reg- 
ulations as may be necessary to require the 
owners of all the property abutting on the im- 
provement and of any railway in said street to 
pay the cost of such improvement, and to cause 
to be put in and constructed all water, gas, or 
sewer-pipe connections to connect with any exist- 
ing water, gas, or sewer-pipes in and underneath 
the streets where such improvement is to be 
made, and all cost and expense of making such 
connections shall be taxed solely against such 
property, but shall be included and made a part 
of the general assessment to cover the cost of 
such improvement. Acts 1927, p. 325. 

§ 913(29). Resolution as to kind and extent of 
improvement; contracts; bonds; etc. — After the ex- 
piration of the time for objection or protest on the 
part of the property owners, if no sufficient pro- 



test is filed, or on receipt of a petition for such im- 
provement signed by the owners of a majority of 
the frontage of the land to be assessed, if such pe- 
tition be found to be in proper form and properly 
executed, the governing body shall adopt a resolu- 
tion reciting that no protest has been filed, or the 
filing of such petition, as the case may be, and ex- 
pressing the determination of said governing body 
to proceed with the said improvement, stating the 
kind of improvement and defining the extent and 
character of the same, and other such matters as 
may be necessary to instruct the engineer em- 
ployed by said municipality in the performance of 
his duties in preparing for such improvement the 
necessary plans, plats, profiles, specifications, and 
estimates. Said resolution shall set forth any and 
all such reasonable terms and conditions as said 
governing body 'shall deem proper to impose with 
reference to the letting of the contract and the 
provisions thereof; and said governing body -shall 
by said resolution provide that the contractor shall 
execute to the city a good and sufficient bond as 
provided in the Act entitled "Contractors of Pub- 
lic Work Bonded," approved August 19, 1916, and 
may require a bond in an amount to be stated in 
such resolution for the maintenance of good con- 
dition of such improvements for a period of not 
less than five (5) years from the time of its com- 
pletion,, or both, in the discretion of said govern- 
ing body. Said resolution shall also direct the 
clerk of said municipality to advertise for sealed 
proposals for furnishing the materials and per- 
forming the work necessary in making such im- 
provements. The notice of such proposals shall 
be published in at least six consecutive issues of 
a daily paper, or at least two of a weekly paper, 
having a general circulation in said municipality, 
and shall state the street or streets to be improved, 
the kinds of improvements proposd, what, if any, 
bond or bonds will be required to be executed by 
the contractor aforesaid, and shall state the time 
when and the place where such sealed proposals 
shall be filed and when and where the same will 
be considered by said governing body. At the 
time and place specified in such notice the govern- 
ing body shall examine all bids received, and with- 
out unnecessary delay award the contract to the 
lowest and best bidder, who will perform the work 
and furnish the materials which may be selected 
and perform all the conditions imposed by said 
governing body as prescribed in such resolutions 
and notice for proposals, and the said govern- 
ing body shall have the right to reject any and all 
bids and readvertise for other 'bids when the bids 
submitted are not, in its judgment, satisfactory. 
Acts 1927, p. 326. 

§ 913(30). Appraisers to apportion cost to abut- 
ting land. — After the said contract is let and the 
cost for such improvement, which shall include 
all other expenses incurred by the city incident 
to said improvement in addition to the contract 
price for the work and materials, is ascertained, 
the said governing body shall by resolution ap- 
point a board of appraisers consisting of three 
members to appraise and apportion the cost and 
expense of the same to the several tracts of land 
abutting on said improvement as hereinbefore pro- 
vided. Within thirty days from the date of the 



[32] 



§ 913(30) 



STREET IMPROVEMENTS IN CERTAIN CITIES 



§ 913(33) 



resolution appointing said board, it shall file with 
the clerk of the municipality a written report of 
the appraisal and the assessment and cost upon 
the several lots and tracts of land abutting on said 
street, or upon the property of any street or steam 
railway whose tracks are located in such street 
where such railway has failed or refused to do 
the paving provided herein when and as required 
iby the governing body. When said report shall 
have been returned and filed, the said governing 
body shall appoint a time for the holding of a ses- 
sion, or shall designate a regular meeting of their 
body for the hearing of any complaints or objec- 
tions that may be made concerning the said ap- 
praisement, apportionment, and assessment by 
any person interested, and notice of such session 
for the said hearing shall be published by the 
clerk of the governing foody once a week for two 
weeks in a newspaper having a general circula- 
tion in said municipality, and said notice shall 
provide for an inspection of such return by any 
property owner or other party interested in such 
return. The time fixed for said hearing shall not 
be less than five nor more than ten days from the 
date of the last publication. The said governing 
body at said session shall have power, and it shall 
be its duty, to review and correct said appraise- 
ment, apportionment, and assessment, and to hear 
objections to the same, and to confirm the same 
either as made by said board or as corrected by 
said governing body. The said governing body 
shall by ordinance fix the assessments in accord- 
ance with said appraisement and apportionment, 
as so confirmed, against the several tracts of land 
liable therefor; provided, however, that the rate 
of interest to be taxed shall not exceed one per 
cent per annum over and above the rate of in- 
terest stipulated in the 'bonds herein provided for. 
Assessment in conformity to said appraisement 
and apportionment as confirmed by said munici- 
pality shall be payable to the treasurer of such 
municipality in cash, and, if paid within thirty 
days from the date of the passage of said ordi- 
nance, without interest; provided however, that in 
the event the owner of the land or of any street 
railway so assessed shall, within thirty days from 
tne passage of the ordinance making the assess- 
ment final, file with the clerk of the said munici- 
pality his or its written request asking that the 
assessments be payable in installments in accord- 
ance with the previsions 'hereof, the same shall 
thereupon foe and become payable in ten equal an- 
nual installments and shall bear interest at the 
rate of not exceeding seven per cent per annum 
until paid, and each installment together with the 
interest on the entire amount remaining unpaid 
shall be payable each year at such time and place 
as shall be provided by resolution of the govern- 
ing body. Acts 1927, p. 327. 

§ 913(31). Lien of assessment; date of lien. — 

Such special assessment and each installment 
thereof, and the interest thereon and the expense 
of collection, are hereby declared to be a lien 
against the lots and tracts of land so assessed 
from the date of the ordinance levying the same, 
coequal with the lien of other taxes and prior to 
and superior to all other liens against such lots or 
tracts, and such lien shall continue until such as- 
Ga— 3 



sessment and interest thereon shall be fully paid, 
and shall be enforced in the same manner as are 
liens for city taxes. Acts 1927, p. 328. 

§ 913(32). Bonds — The said governing body, 
after the expiration of thirty days from the pas- 
sage of said ordinance confirming and levying 
said assessment, shall by resolution provide for 
the issuance of bonds in the aggregate amount of 
such assessments remaining unpaid, bearing date 
not more than thirty days after the passage of the 
ordinance fixing the said assessment and of such 
denomination as the said governing foody shall 
determine, which bond or foonds, unless authority 
is hereafter granted and exercised for making the 
same a direct obligation of the municipality, shall 
in no event become a liability of the municipality 
or of the governing body of the municipality is- 
suing same. One tenth in amount of any such 
series of bonds with interest upon the whole 
series to date, shall foe payable on such day and 
at such place as may foe determined by the govern- 
ing body, and one tenth thereof with the yearly 
interest upon the whole amount remaining un- 
paid shall be payable on the same day in each 
succeeding year until all shall be paid. Such 
bonds shall bear interest at a rate not exceeding 
six per cent per annum from their date until 
maturity, payafole annually, and shall foe desig- 
nated as "street-improvement bonds," and shall 
on the face thereof recite the street or streets, part 
of street or streets, or other public places for the 
improvement of which they have issued, and, 
unless authority is hereafter granted and ex- 
ercised for making the same a direct obliga- 
tion of the municipality, that they are payafole 
solely from assessments which have been fixed 
upon the lots or tracts of land benefited by said 
improvement under authority of this chapter. Said 
bonds shall be signed foy the mayor or chairman 
of the board of commissioners, and attested by 
the clerk of the governing body, and shall have 
the impression of the corporate seal of such mu- 
nicipality thereon, and shall have interest coupons 
attached, and all bonds issued foy authority of this 
chapter shall foe payable at such place either with- 
in or without the State of Georgia as shall be des- 
ignated foy said governing body. Said foonds shall 
be sold by said governing body at not less than 
par, and the proceeds thereof applied to the pay- 
ment of the contract price and other expenses in- 
curred pursuant to the provisions of this chapter, 
or such bonds in the amount that shall be neces- 
sary for that purpose may be turned over and 
delivered to the contractor at par value in pay- 
ment of the amount due him on his contract, 
and the portion thereof which shall be necessary 
to pay other expenses incident to and incurred 
in providing for said improvements shall be sold 
or otherwise disposed of as the said governing 
body shall direct. Any proceeds from the sale 
of said bonds remaining in the hands of the treas- 
urer after the payment hereinbefore provided for 
shall go into the treasury of the municipality as 
compensation for the services to be rendered foy 
it as contemplated herein. Acts 1927, p. 329. 



§ 913 (33). Treasurer's duty as to collection; 



[33] 



§ 913(33) 



STREET IMPROVEMENTS IN CERTAIN CITIES 



§ 913(37) 



sales to pay assessment; affidavit of illegality. — 

The assessment provided for and levied under the 
provisions of this chapter shall be payable as the 
several installments become due, tog-ether with 
the interest thereon, to the treasurer of the mu- 
nicipality, who shall keep an accurate account 
of all such collections by him made, and such 
collections shall be kept: in a special fund to 'be 
used and applied for the payment of such bonds 
and the interest thereon and expenses incurred 
incident thereto, and for no other purpose, until 
all said bonds are paid in full; and said treasurer 
shall give bond in amount to be fixed by the 
governing body, conditioned upon the faithful 
performance by him of the duties imposed herein. 
It shall be the duty of said treasurer, not less than 
thirty days and not more than fifty days before 
the maturity of any installment of such assess- 
ments, to publish at least one time, in a newspaper 
having a general circulation in said municipality 
a notice advising the owner of the property af- 
fected by such assessment of the date when such 
installment and interest will be due, and desig- 
nating the street or streets or other public places 
for the improvement of which such assessments 
have been levied, and that, unless the same shall 
be promptly paid, proceedings will be taken to 
collect said installment and interest, or in lieu 
thereof to mail such notice within the time limits 
aforesaid to the owners of record of the property 
affected, at their last known address. And it shall 
be the duty of said treasurer, promptly within 
fifteen days after the date of the maturity of any 
such installment or assessment or interest, to is- 
sue an execution against the lot or tract of land 
assessed for such improvement, or against the 
party or person owning the same for the amount 
of such assessment or interest, and shall turn 
over the same to the marshal or chief of police 
of the municipality or his deputy, who shall levy 
the same upon the abutting real estate liable 
for such assessment and previously assessed for 
such improvements, and after advertisement and 
other proceedings a,s in case of sales for city 
taxes the same shall be sold at public outcry to 
the highest bidder, and such sales shall vest an 
absolute title in the purchaser, subject to the 
lien of the remaining unpaid installments with 
interest, and also subject to the right of redemp- 
tion as provided in sections 880, 1169, 1170, 1171, 
and 1172 of the Code of Georgia; provided that 
the defendant shall have the right to file an affi- 
davit denying that the whole or any part of the 
amount for which said execution issued is due, 
and stating what amount he admits to be due, 
which amount so admitted to be due shall be paid 
and collected before the affidavit is received, and 
the affidavit received for the balance. All affi- 
davits (and the foregoing and following provi- 
sions shall apply to the railroads or street rail- 
ways against whom execution shall be issued for 
the cost and expense of paving) shall set out in 
detail the reasons why the affidavit claims the 
amount is not due, and, when received by the 
city marshal or chief of police, shall be returned 
to the superior court of the county wherein the 
municipality is located, and there be tried and 
the issue determined as in cases of illegality, sub- 
ject to all the pains and penalties provided for 



in other cases of illegality for delay under the 
Code of Georgia. The failure of said treasurer or 
clerk to publish or mail said notice of maturity 
of any installment of said assessment and interest 
shall in no wise effect the validity of the assess- 
ment and interest and the execution issued there- 
for. Acts 1927, p. 330. 

§ 913(34). Suit to enjoin assessment, etc.; time 
limit. — No suit shall be sustained to set aside any 
such assessment, or to enjoin the said governing 
body from making or fixing or collecting the same 
or issuing or levying executions therefor or is- 
suing such bonds or providing for their payment 
as herein authorized, or contesting the validity 
thereof on any grounds or for any reason other 
than the failure of the governing body to adopt 
and publish the preliminary resolution provided 
for in section 913(25) in cases requiring such 
resolution and its publication, or to give no- 
tice of the hearing of the return of the ap- 
praisers as herein provided for, unless such suit 
shall be commenced within thirty days after the 
passage of the ordinance making such assess- 
ment final; provided, that in the event any special 
assessment shall be found to be invalid or insuf- 
ficient in whole or in part for any reason whatso- 
ever, the said governing body may at any time, 
in the manner provided for the making of an 
original assessment, proceed to cause a new as- 
sessment to be made and fixed, which shall have 
like force and effect as an original assessment. 
Acts 1927, p. 332. 

§ 913(35) Assessment where county is land 
owner. — Whenever the abutting-land owners of 
any street of said municipality petition the gov- 
erning body as herein set out, or said governing 
body pass the resolution provided for in section 
913(25) for the improvement of any street 
where the county is owner of property on 
said street, and the governing body of such 
county has assented to the proposed improvement 
and has provided funds to pay in cash its propor- 
tionate part of the cost of said improvement, the 
frontage so owned is to be counted as if owned 
by an individual, for all the purposes of this chapter 
and the chairman of the board of commissioners 
of such county is authorized to sign the aforesaid 
petition or file objections in behalf of the county. 
Acts 1927, p. 332. 

§ 913 (36) Special laws not repealed. — This 
chapter shall not be construed to repeal any special 
or local law, or affect any proceedings under such 
for the making of improvements hereby author- 
ized or for raising the funds therefor, but shall be 
deemed to be additional and independent legisla- 
tion for such purposes and to provide an alterna- 
tive method of procedure for such purposes, and 
to be a complete Act not subject to any limita- 
tions or restrictions contained in any other pubk'c 
or private law or laws except as herein otherwise 
provided. Act 1927, p. 33i2. 

This section is not violative of section 6341 of our State 
constitution. Wheat v. Bainbridgt, 168 Ga. 479, 148 S. 
E. 332. 



§ 913(37) Payment of part by municipality. — 



[34] 



§ 913(38) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(24) 



Where the municipality desires to pay any por- 
tion of the cost of the improvements contemplated 
herein, in addition to the amounts hereinbefore 
provided for, the balance may be assessed against 
the abutting property or the owners thereof, or 
the owners of any street or steam railway there- 
in, as hereinbefore provided for. Acts 1927, p. 333. 

§ 913(38) Proceeding to validate lien. — Any 

time within sixty days after the assessments are 
finally determined and fixed as hereinbefore pro- 
vided for, it shall be lawful for the municipality 
to file a petition in the superior court of the 
county in which the said municipality is situated, 
wherein shall be alleged the fact of the passage 
and approval of the ordinance, and a copy there- 
of, the street or part of a street affected thereby, 
the character of paving or other improvement in- 
tended, and the approximate estimate of the cost. 
Said petition shall allege that the ordinance is 
authorized by law, and that it will create a lien on 
all real property abutting on such street or part 
of a street, for the payment by the owner of each 
lot or parcel of land so abutting, of the pro rata 
share of expense assessed to each said lot or par- 
cel of land, as well as on any street or other rail- 
road therein, if any such there be, and shall pray 
for a judgment iby the court declaring such ordi- 
nance valid, legal, and binding, and that the liens 
be set up as alleged. It shall not be necessary in 
such petition to allege the names of the owners 
of the abutting property of railroads to be af- 
fected, but shall be sufficient to describe the street 
or portion thereof to be improved, and to indi- 
cate, as hereinbefore provided, that the property 
on said street is to ibe charged with the expense. 
At or hefore the filing of such petition, the same 
shall be presented to the judge of said court, who 
shall thereupon pass an order calling upon all 
persons owning or interested in the real estate 
abutting on said street, or on the designated part 
thereof, to show cause, at a time and place to be 
in said order named, why the prayer of the peti- 
tion should not be granted and the ordinance 
and assessments declared valid and the liens be 
fixed as legal and binding, which time shall not 
be less than thirty nor more than sixty days later 
and either in term time or vacation, and either in 
open court or at chambers. It shall thereupon he 
the duty of the clerk to publish once a week 
for four weeks in the official organ of the 
county, a statement of the case and a copy of said 
order. At the time and place named, or at such 
other time and place as the hearing may be ad- 
journed to, any person interested shall be heard 
to show cause in writing, which writing shall be 
filed with the clerk, why the prayer should not be 
granted. The court shall hear all questions 
of law or fact, and all competent evidence may 
be offered as in other cases; and the court shall 
thereupon pass an appropriate order finding and 
adjudging that said ordinance is lawful and valid 
and said liens legal and binding, or otherwise, as 
the law and facts may warrant. The municipality 
or any person appearing, and who may be dis- 
satisfied with said judgment, may within ten days 
file a bill of exceptions and carry the matter up 
to the Supreme Court or the Court of Appeals, 
as the case may be, for review as in cases of in- 



terlocutory injunction. If the final judgment of 
the superior court shall be in favor of the validity 
of the ordinance and of the liens claimed, the 
same shall forever be conclusive, and said mat- 
ters so determined shall never be thereafter drawn 
in question in any court. Bonds issued under the 
provisions of this chapter after such judgment 
shall have written or stamped thereon the words 
"Validated and Confirmed by judgment of the 
Superior Court," specifying also the date when 
such judgment was rendered and the court where- 
in it was rendered, which shall he signed by the 
clerk of the said superior court, and said entry 
shall be original prima facie evidence of the fact 
of such judgment, and receivable as such in any 
court of this State. In any case in which similar 
bonds have been heretofore issued by any munic- 
ipality under the authority of particular local 
Acts, it shall be lawful to validate the same and 
fix the assessments by final judgment of the su- 
perior court under like proceedings and with like 
effect; provided, however, that before the munic- 
ipality shall institute such proceedings in such 
cases, the holder or holders of such bonds or 
any part thereof shall give to the municipality 
good and sufficient bond and security to indem- 
nify and hold harmless the municipality against 
any court costs or other expenses incident to 
such validating proceedings, the sufficiency of such 
bond and the security to be approved by the 
chief executive officer of the municipality. Acts 
1927, p. 333. 



EIGHTH TITLE 

Public Revenue 



CHAPTER l 
Taxation 



ARTICLE 1 
Ad Valorem, Specific, and Occupation Taxes 

§ 993(2). Park's Code. 

See § 993(4). 

§ 993 (4). Poll tax; exemptions; registered 
female voters. 

Registration as Prerequisite to Tax. — A female more than 
21 years of age, by the provisions of the act of 1923, prop- 
erly construed, is not required to pay poll-tax except for 
those years in which she may be registered as a voter. Haw- 
thorne v. Turkey Creek School Dist., 162 Ga. 462, 134 S. E. 
103. 

Poll Tax Prior to 1922. — Females in this State, who were 
otherwise qualified to vote, might have voted at any time 
between August 26, 1920, and December 20, 1922, without 
paying poll-tax prior to such voting. Davis v. Warde, 155 
Ga. 748, 118 S. E. 378. Thus there was no poll-tax required 
of females prior to December of 1922. Hawthorne v. Turkey 
Creek School Dist., 162 Ga. 462, 468, 134 S. E. 103. 

§ 993 (24). Cars operated for hire. 

Effect upon Municipal Taxation. — The imposition of a tax 



[35] 



§ 993(26) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(171) 



under this act and its payment by jitney owners does not 
confer upon them the right to operate their jitneys on the 
streets of a city so that the latter can not prohibit their 
operation. Schlesinger v. Atlanta, 161 Ga. 148, 163, 129 S. 
E. 861. 

§ 993(26). Park's Code. 

See § 993(24). 

§§ 9-93 (47 -a), 993(47-e). Park's Code. 

See § 993(149). 

§ 993 (49). Coal, coke, wood and lumber. 

Constitutionality. — This section as amended in 1924, is not 
unconstitutional and void because it violates the commerce 
clause of the Federal Constitution, or the uniform-tax pro- 
vision of the State Constitution. Georgia-Carolina I^umber 
Co. v. Wright, 161 Ga. 281, 131 S. F- 173. 



§ 993 (54). Foreign corporations. 

Effect of Failure to Pay upon Contract. — The failure on 
the part of the corporation to register with the comptroller - 
general and pay the tax required by this act, does not 
render the contracts of the corporation void and unenforce- 
able, since the purpose of the general tax act, as denned by 
its caption, is merely to raise revenue, and it can not be 
taken to impliedly nullify contracts inade in the absence of 
compliance with its provisions. Toole v. Wiregrass De- 
velopment Co., 142 Ga. 57, 82 S. F- 514; Morris v. Moore, 
143 Ga. 512, 85 S. F- 635; McFamb v. Phillips, 34 Ga. App. 
210, 129 S. F. 570; Alston v. New York Contract Purchase 
Corp., 36 Ga. App. 777, 138 S. F- 270. 



§ 993(54). Park's Code. 

See § 993(49). 

§ 993(59). Park's Code. 

See § 993(54). 

§ 993 (65). Travelling horse traders or gyp- 
sies. 

Taxation under This Section and Section 993(80). — The 

plaintiff, a Georgia corporation, having a fixed and perma- 
nent place of business, and being a bona fide resident of 
the State, and having paid the occupation tax imposed by 
section 993(80), to the tax-collector (who issued his certifi- 
cate showing the payment, etc.) was not subject to the tax 
imposed under this section. Fulton Trading Co. v. Baggett, 
161 Ga. 669, 131 S. F. 358. 

§ 993 (69). Travelling, etc., agents of assess- 
ment, etc., companies. 

Industrial Life Insurance Agents. — Because of section 
2507, this section is not applicable to industrial life in- 
surance agents. Hoover v. Pate, 162 Ga. 206, 132 S. F- 763. 

§ 993(70). Park's Code. 

See § 993(65). 

§ 993(74). Park's Code. 

See § 993(69). 



§ 993 (80). Live stock dealers. 

As to payment under both this section and section 993(65), 
see note to section 993(65). 



§ 993(84). Park's Code. 

See § 993(80). 



§ 993 (149). Cigarette and cigar dealers; "whole- 
sale" and "retail" dealer defined. 

Number of Sales to Constitute One Dealer. — Where the 
evidence shows only one sale and no attempt at others or 
intent to engage in retail trade, it is not sufficient to clas- 
sify the seller as a dealer under the definition of this sec- 
tion. Lichtenstein v . State, 34 Ga. App. 138, 128 S. F- 704. 



§ 993 (169). Specific and occupation taxes. — 

In addition to the ad valorem tax on real estate 
and personal property, as required by the Con- 
stitution and now provided for 'by law, the fol- 
lowing specific and occupation taxes shall be 
levied and collected each year after the passage of 
this Act, beginning in 1928. In all cases in this 
Act where population controls the amounts of 
tax or license fee to be paid, the last census re- 
port of the Federal government shall govern. 
Acts 1927, p. 57. 

Editor's Note. — All sections under this article, unless 
otherwise noted, were codified from the Acts of 1927. 

§ 993 (170). Poll tax; exemptions. — Upon each 
and every inhabitant of the State between the 
ages of twenty-one and sixty years, on the day 
fixed for the return of property for taxation a 
poll tax of ($1.00) one dollar, which shall be for 
educational purposes in instructing children in the 
elementary branches of an English education only. 
Provided, this shall not be demanded of blind 
persons, nor crippled, maimed, or disabled Con- 
federate veterans relieved of such taxes under 
and by authority of section 766, volume 1, of the 
Code of 1895, nor shall this tax be required or 
demanded of female inhabitants of the state who 
do not register for voting. 



§ 993 (171). Ad valorem tax for sinking fund 
for retirement of State Bonds. — The governor, by 
and with the assistance of the Comptroller-Gen- 
eral, is authorized and empowered annually to 
levy and assess a tax on the ad valorem value 
of the taxable property of this State, such rate as 
may be sufficient to raise a net amount of $100,- 
000.00 as a sinking-fund to pay off and retire 
the valid outstanding bonds of the State as they 
fall due, as required by article 7, section 14, par- 
agraph 1, of the Constitution. The tax above 
authorized shall be specially levied and collected, 
and separate accounts of the same shall be kept 
by the Treasurer, and the money arising there- 
from shall be applied to paying off the valid bonds 
of the State as they mature. The said amount 
so received each year shall be applied to paying 
off and retiring the valid bonds of the State, 
maturing in their order continuously. All bonds 
retired under the provisions of this Act shall be 
cancelled and stamped with the words "sinking 
funds," by the Treasurer, and filed in his office. 
In addition to the foregoing levy, the Governor, 
by and with the assistance of the Comptroller- 
General, shall also levy and assess such addi- 
tional rate of tax on the taxable property of this 
'State as may be necessary to meet the appropria- 
tions of the General Assembly of Georgia for each 
succeeding year. The aggregate ad valorem tax 
levy in any one year not to exceed the tax-rate 
limit fixed by the Constitution of this State. 
[36] 



§ 993(172) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(180) 



§ 993 (172). Professional tax. — Upon each and 
every practitioner of law, medicine, osteopathy, 
chiropractic, chiropodist, dentistry, and upon each 
and every veterinary surgeon, optician, optome- 
trist, masseur, public accountant,' or embalmer, 
and upon every civil, mechanical, hydraulic, or 
electrical engineer, or architect, charging for their 
services as such, $15.00, and the validity of their 
licenses is made contingent upon the payment of 
the tax herein provided. And no municipal cor- 
poration or county authority shall levy or 
collect an additional tax on the professions, busi- 
nesses, or occupations enumerated above, which 
shall be returned to the tax-receiver of the county 
of his residence by any person engaged therein 
on the first day of January, and entered by the 
receiver on the digest of the county. 

§ 993(173). Presidents and officials of corpora- 
tions. — Upon the president of each express, tele- 
graph, telephone, railroad, street-railroad, steam- 
boat or navigation company, electric light, gas 
company, water company, sleeping-car company, 
palace car-company, ^building and loan association, 
and investment and loan company, doing business 
in this State, $25.00. Provided, said tax shall not 
apply to local building and loan associations fos- 
tered as a civic undertaking and not conducted 
for financial gain or profit. In case the president 
of any of the companies enumerated in the pre- 
ceding paragraph does not reside in this State, 
then in each case the general agent, superintend- 
ent, or other person or official in charge of the 
business of such companies, residing in this State, 
shall be required to pay the tax of $25.00 hereby 
imposed; and no -municipal corporation, or county 
authorities shall levy or collect an additional tax 
on the officials enumerated above, either as a li- 
cense, tax, or fee. The president or other officials 
herein named, of the companies enumerated 
above are required to make a return as such to 
the tax-receiver of the county of his residence as 
of January 1st, which return shall be entered on 
the digest by said receiver. 

§ 983(174). Advertising agents. — Upon each 
person, firm, or corporation conducting 'business 
of an advertising agency using other means than 
billboards, $50.00; upon each person, firm, or cor- 
poration conducting the business of advertising 
by signs painted, pasted, or printed on billboards 
or other places where space is leased, rented, or 
sold, in each county where located, one dollar 
($1.00) for each location, and a location is defined 
to be 75 lineal feet or fractional part thereof; and 
provided further, that before painting or posting 
such locations or fractional part thereof, it shall 
be the duty of the person or persons so advertis- 
ing to register with the ordinary and tax-col- 
lector of said county as required by law, and in 
case of any increase of advertising said ordinary 
shall in each instance be notified as to the number 
of locations. 

§ 983(175). Agencies, collecting, commercial, 

and mercantile.— Upon each person, firm, or cor- 
poration engaged in business as a collecting, com- 
mercial, mercantile, or any other agency of like 
character, $200.00 in every county in the State 



where they have an office or branch office. Pro- 
vided that any attorney at law, or firm of law- 
yers, opening a collection agency, and who shall 
employ solicitors and collectors, or who shall ad- 
vertise as collectors or as a collecting agency, 
shall be liable for said tax regardless of having 
paid their regular professional tax. Acts 1929, p. 
58, § 2. 

§ 993(176). Detective agencies. — Upon each 
person, firm, or corporation operating a detec- 
tive agency or doing detective work for hire or 
compensation, for each office established in this 
State, in or near cities or towns of 25,000 or more 
inhabitants, $200.00; in or near cities or towns 
from 10,000 to 25,000 inhabitants, $50.00; and in 
or near cities or towns of less than 10,000 inhabit- 
ant, $25.00. 

§ 993 (177). Amusement parks. — Upon each 
person, firm, or corporation running, leasing, or 
operating an amusement park, other than base- 
ball, football, or bicycle parks, hereinafter men- 
tioned, where two or more amusement devices, 
resorts, or attractions are operated, and an admis- 
sion fee is charged for any one or more of the ex- 
hibits, resorts, or attractions, $250.00. Provided, 
this paragraph shall not be construed to exempt 
or relieve any individual device, resort, amuse- 
ment, or attraction located in said park from pay- 
ing any specific or license tax herein imposed. 

§ 993(178). Athletic clubs.— Upon every Ath- 
letic Club, and upon every association or persons 
giving boxing or sparring or wrestling exhibi- 
tions. That the tax herein provided for shall be 
paid to the tax-collector to the county before 
opening the doors for any said exhibitions where 
an admission of fifty cents to one dollar is 
charged, $50.00 for each exhibition; where ad- 
mission charged is $1.00 to $1.50, $100.00; and 
where the admission charged is $1.50 and over, 
$200.00 for each exhibition. Acts 1929, p. 58, § 1. 

§ 993 (179). Auctioneers. — Upon each and ev- 
ery auctioneer selling by auction in this State 
jewelry, junk, furniture and household goods, live 
stock, farm implements and produce, and real 
estate, $100.00 in each county in which he con- 
ducts said business. Provided that this section 
shall not apply to sheriffs and the parties acting 
as auctioneers for executors, administrators, guard- 
ians, and commissioners conducting sales by vir- 
tue of the order of any court of this State. Pro- 
vided that the foregoing provision shall not apply 
to auctioneers of tobacco or other farm prod- 
ucts, nor to attorneys at law conducting sales un- 
der power of sale, or other legal sale for their 
clients. 

§ 983 (180). Automobile and truck dealers. — 

Upon every agent of, upon every dealer in, and 
upon every person soliciting orders for retail sale 
of automobiles or trucks, not including wholesale 
dealers or distributors soliciting or canvassing for 
local dealers, the sum set out below, viz. In each 
county with a population of less than 20,000, 
$25.00; in each county with a population of be- 



[37] 



§ 993(181) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(193) 



tween 20,000 and 30,000, $55.00; in each county 
with a population of between 30,000 and 50,000, 
$85.00; in each county with a population between 
50,000 and 75,000, $110.00; in each county with a 
population between 75,000 and 100,000, $165.00; 
in each county with a population between 100,000 
and 150,000, $220.00; in each county with a popula- 
tion exceeding 150,000, $275.00. Provided, how- 
ever, that nothing in this Act shall conflict with 
the provisions fixing a license upon exclusive 
dealers in used cars. Such dealer, agent, or so- 
licitor selling or offering for sale automobiles or 
trucks at retail shall be required to pay one license 
fee only in each county, so as to provide that all 
persons soliciting orders, or selling automobiles 
or trucks at retail, shall pay a license to become 
a dealer or agent, and such license shall entitle 
such dealer to sell any makes of new or second- 
hand automobiles or trucks; and shall entitle said 
dealers to operate, in connection with said busi- 
ness, a service-station in said county in which 
said license is paid; any dealer having paid such 
tax to be allowed any numiber of employees for 
the purpose of selling cars within the county 
wherein such tax has been paid. The service- 
station under this paragraph includes work done 
only on the makes of cars sold by the dealer un- 
der this tax. 

§ 993 (181). Dealers in used cars. — Upon every 
person, firm, or corporation dealing exclusively 
in used automobiles or trucks, or second-hand 
automobiles or trucks, the following sums, viz: 
In each county with a population of less than 
20,000, $25.00; in each county with a population 
of over 20,000 and not over 50,000, $50.00; in each 
county with a population exceeding 50,000, $100.00. 

§ 993 (182). Automobile tires or accessories; 
(Wholesale).— Upon every wholesale dealer in au- 
tomobile tires or automobile accessories of 
any kind whatsoever, the sum of $100.00 for each 
place of business. 

§ 993 (183). Automobile tires or accessories (Re- 
tail). — Upon every retail dealer in automobile 
tires or automobile accessories of any kind what- 
soever, the sum of $10.00 for each place of busi- 
ness. 

§ 993 (184). Automobile assembling; plants. — 

Upon every agent or representative of any foreign 
or non-resident corporation, said agent or repre- 
sentative having an office in this State, operating 
an automobile assembling-plant. $300.00 in each 
county. 

§ 993 (185). Automobile truck assembling- 
plants.— Upon each person, firm, or corporation 
operating an automobile truck assembling-plant, 
$300.00 in each county. 



§ 993 (186). Automobile garages. — Upon each 
person, firm, or corporation carrying on the busi- 
ness of operating garages, either for storage or 
repairing automobiles, in cities of more than 
35,000 inhabitants, $75.00; in cities between 20,000 
and 35,000 inhabitants, $50.00; in cities between 
10,000 and 20,000 inhabitants, $25.00; in cities 

f 38 



and towns of 1,000 to 10,000 inhabitants, $15.00; 
in cities and towns of less than 1,000 inhabitants, 
$5.00; and persons operating such garages within 
one mile of the limits of all incorporated cities, 
$5.00. 

§ 993(187). Automobile parking-places. — Upon 
each person, firm, or corporation operating 
what is commonly known as automobile parking- 
places, said parking-places being located on 
vacant lots, in cities or towns with a population 
of 50,000 or more inhabitants, $50.00; cities or 
towns of 25,000 to 50,000, $25.00; in cities or 
towns with a population of less than 25,000 in- 
habitants, $15.00, for each location where cars 
are parked for hire. 

§ 993 (188). Awning and tent makers. — Upon 
all awning and tent makers, $15.00 in each county. 

§ 993(189). Bagatelle, billiard, jennylind, pool 
or tivoli tables.— 'Upon each person, firm, or cor- 
poration operating for public use, and charging 
for the use thereof, any billiard, bagatelle, jenny 
lind, pool, or tivoli tables, the State and County 
license fee on and after October 1st, 1929, shall 
be at the rate of $100.00 for each place of business 
operating not exceeding six tables, and addition 
thereto, $50.00 for each table operated in excess 
of six tables Said license fees shall be paid semi- 
iannuailly, 'beginning' Pctober 1st, 1929, in ad- 
vance before the beginning of operation. Acts 
1929, p. 58, § 3. 

§ 993 (190). Ball and racing parks. — Upon each 
person, firm, or corporation owning, leasing, or 
operating any park or place where baseball, foot- 
ball, or other similar game is played, or where 
automobile, motorcycle, horse, or bicycle races 
or contests are held, and where admission fees 
are charged, in cities of more than 50,000 inhab- 
itants, or within five miles thereof, $200.00; in 
cities with 20,000 to 50,000 inhabitants, or within 
live miles thereof, $100.00; in cities with 10,000 
to 20,000 inhabitants, or within five miles thereof, 
$50.00; in cities or towns of less than 10,000 in- 
habitants, or within five miles thereof, $20.00. 
Provided that this tax shall apply only to those 
parks and places wherein professional games are 
played or professional contests are held. 

§ 993 (191). Barber-Shops. — Upon every barber- 
shop the sum of $5.00 for each chair in use, ex- 
cept that in cities or towns of less than 5,000 in- 
habitants the amount shall be $2.50 for each chair 
in use. 

§ 993 (192). Barber supplies. — Upon all agents 
for barber supplies, $50.00 for each place of busi- 
ness. 

§ 993(193). Beauty parlors. — Upon each beauty 
parlor or shop or manicure shop, in each and 
every town and city of this State, with a popula- 
tion of fifty thousand (50,000) or more, the sum 
of $25.00; and in each town or city of this State, 
with a population of twenty-five thousand (25,000) 



§ 993(194) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(203) 



to fifty thousand (50,000), the sum of $15.00; and 
in each and every town and city of this State, 
with a population of less than twenty-five thou- 
sand (25,000), the sum of $10.00; — said tax to 
apply to and to be collected from the owner or 
operator of each and every such place of business. 
Provided that this tax shall not apply to mani- 
cure shops operated in connection with barber- 
shops. Acts 1929, p. 63 § 10. 

§ 993 (194). Bicycle dealers. — Upon every bi- 
cycle dealer selling- or dealing in bicycles, either 
at wholesale or retail, for themselves or upon 
•commissions or consignments, $10.00 for each 
place of ibusiness. All unsold bicycles belonging 
to dealer shall be liable to seizure and sale for 
payment of such tax. 

§ 993 (195). Bill distributors. — Upon all bill 
-distributors and parties engaged in the business 
for profit in towns or cities, $25.00; provided, this 
tax is limited to cities of 15,000 population or 
more. 

§ 993(196). Book agents. — Upon each agent or 
canvasser for books, maps, or lithographic prints, 
in each county in which he shall do business, 
$5.00. Provided this shall not apply to bona fide 
students earning their way through school or col- 
lege, or to persons selling Bibles only. 

§ 993(197). Bottlers (non-resident). — Upon 

•each non-resident person, firm, or corporation 
delivering for sale by truck or trucks any carbo- 
nated beverages in this State, $150.00. 

§ 993 (198). Brokers; stocks and bonds. — 

Upon each person, firm, or corporation dealing in 
bonds or stocks, either exclusively or in connec- 
tion with other business, the sum of $100.00 for 
each town or city in which -uch persons, firms, 
or corporations maintain an office 

§ 993(199). Brokers; real estate. — Upon each 
person, firm, or corporation engaged in the busi- 
ness of buying or selling real estate on commis- 
sion, or as agents renting real estate, in cities of 
50,000 or more inhabitants, $50.00; in cities of 
25,000 to 50,000 inhabitants, $30.00; in cities of 
10,000 to 25,000 inhabitants, $20.00; in cities or 
towns of less than 10,000 inhabitants, $15.00. 
And if such person shall engage in auctioneering 
or selling property at public outcry or by auction 
sales, he shall also be liable for and required to 
pay the tax required of real estate auctioneers by 
paragraph 10 of this section, to wit: $100.00 in 
each county. 

§ 993 (200). Burglar- Alarms. — Upon all bur- 
glar alarm companies, or agents therefor, the 
sum of $25.00 for each agency or place of 
business in each county. 

§ 993 (201). Cafes and restaurants. — Upon 
every person, firm, or corporation, except hotels, 
operating any cafe, restaurant, or lunch-room 
with fifty or more tables, $100.00; twenty-five 
to fifty tables, $50.00; ten to twenty-five tables, 



$25.00; five to ten tables, $10.00; less than five 
tables, $5.00. Provided, that four seats or stools 
at tables or counters shall be construed on the 
same basis as a table. 

§ 993 (202). Carbonic acid gas.— Each per- 
son, firm, or corporation engaged in the busi- 
ness of manufacturing or vending soft drinks 
made of or containing carbonic acid gas or any 
substitute therefor shall pay, as a privilege li- 
cense to carry on such business, 4 cents on each 
pound of carbonic acid gas, or any substitute 
therefor so used. Provided, that bottled drinks 
on which this license shall have paid may be re- 
fold in original packages without the payment of 
any further license, under this schedule. Each 
person, firm, or corporation engaged in such busi- 
ness shall keep accurate books and invoices 
showing the quantity of carbonic acid gas or any 
substitute therefor used in such business, and 
such other information relating to the business as 
may be reauired by the Comptroller-General, to 
enable the State tax officials to check up the rt - 
turns herein required. At the end of each calen- 
dar quarterly period every person, firm, or corpo- 
ration engaged in such business shall make a re- 
port to the Comptroller-General on blanks to be 
furnished by the Comptroller-General, showing 
the amount of carbonic acid gas or other substi- 
tute therefor consumed during the preceding 
quarter, and such other information as the Comp- 
troller-General may require, verified by affidavit, 
and shall with the report remit the license herein 
provided for each pound of carbonic acid gas or 
other substitute therefor consumed, as shown by 
the report, and such remittance shall be paid into 
the State Treasury. If such report or remittance 
is not made within fifteen days after the end of 
the calendar quarter, there shall be added to the 
sum due for such license for the preceding quar- 
ter 10% additional license. The tax officials of 
the State shall have authority to examine th^ 
books and papers of any one engaged in such 
business, for the purpose of ascertaining the cor- 
rectness of all reports and remittances. Any per-' 
son wilfully failing or refusing to make the re- 
ports and remittances herein required shall be 
guilty of a misdemeanor, and any person wilfully 
making a false affidavit as to any report herein 
required shall be guilty of perjury. 

§ 993(203). Cars operated for hire. — Upon each 
person, firm, or corporation operating or keeping 
automobiles for hire, whether in connection with 
a garage or not, a tax according to the follow- 
ing scale, whether in or outside of the corporate 
limits of any city or town, for each automobile 
so operated, in or near cities or towns with less 
ohan one thousand (1,000) inhabitants, $5.00; in 
or near cities with one thousand to five thousand 
inhabitants, $10.00; in or near cities or towns with 
five thousand to fifteen thousand inhabitants, $15.- 
00; in or near cities or towns with fifteen or thirty 
thousand inhabitants, $20.00; in or near cities or 
towns with thirty thousand to fifty thousand in- 
habitants, $25.00; in or near cities or towns with 
more than fifty thousand inhabitants, $40.00. Pro- 
vided that the words "near," as used in this par- 
agraph, is defined to mean within a distance of 
three miles of the incorporate limits of any town 
or city. Acts 1929, p. 63, § 11. 



[39] 



§ 993(204) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§993(213) 



§ 993 (204). Cafs operated for hire over fixed 
routes. — Upon every person, firm, or corporation 
operating automobiles for transportation of pas- 
sengers upon a regular fixed route, commonly 
known as jitneys, for a uniform fare, for each five 
passenger car or less, $15.00; and for each car 
carrying more than five passengers, $25.00. 

§ 993 (205). Cars for hire; "Drive-It- Your- 
self." — Upon each person, firm, or corporation 
operating or keeping for hire automobiles, com- 
monly known as "Drive-It- Yourself" business, or 
automobiles without drivers for hire, $150.00 for 
each place of business. Provided that the tax 
fixed herein shall not exceed $10.00 for each car 
operated. 

§ 993(206). Coal and coke. — Upon each person, 
firm, or corporation dealing in either coal or coke, 
whether for themselves or as agents or as brok- 
ers, in cities of more than 1,000 inhabitants and 
not more than 10,000, $10.00; in cities of more 
than 10,000 and not more than 20,000 inhabitants, 
$50.00; in cities of more than 20,000 inhabitants 
in one county $100.00 for each place of business. 
Provided that where this tax is paid by any per- 
son, firm, or corporation, he or it shall be priv- 
ileged to handle both commodities on the one 
tax. Acts 1929, p. 60, § 4. 

§ 993 (207). Cemetery companies. — Upon all 
cemetery companies, agencies, offices, etc., $100.00 
in each county. 

§ 993 (208). Circuses. — Upon each circus com- 
pany or other company or companies giving such 
exhibition beneath or within a canvas enclosure, 
advertised in print or parade in any manner what- 
soever as a circus, menagerie, hippodrome, spec- 
tacle, or show implying circus, the following tax 
measured by the number of railroad-cars, auto- 
mobiles, trucks, or wagons used in transporting 
said circus — railroad cars, automobiles, trucks and 
wagons hereinafter referred to as cars. A circus 
requiring more than 80 cars, $1,000.00 per day; 
40 to 80 cars, $500.00 per day; 20 to 40 cars, 
$100.00 per day; 10 to 20 cars, $50.00 per day; 
less than 10 cars, $25.00 per day, for each day it 
may exhibit in the State of Georgia. 

§ 993 (209). Circus side-shows. — Upon each 
side-show accompanying a circus company in any 
county having a town or city of 5,000 population 
or more, $50.00 per day; and in all other coun- 
tries, $25.00 per day. 

§ 993(210). Concerts, shows, and exhibitions. — 

Upon all concerts, shows, and exhibitions, charg- 
ing an admission, in or near cities of less than 
five thousand (5,000) inhabitants, $25.00; in or 
near cities of more than five thousand and not 
more than twenty thousand inhabitants, $50.00; 
in or near cities of twenty thousand population 
and not more than fifty thousand, $75.00; in or 
near cities of more than fifty thousand population 
$100.00 for each day. Provided that this section 
shall not apply to exhibitions given by local per- 
formers, nor to exhibitions the entire proceeds 
of which are for charitable, benevolent purposes, 



nor to entertainments commonly known as chau- 
tauquas. Provided further this section shall not 
apply to histrionic, dramatic, and operatic per- 
formances given in regular licensed theaters and 
opera houses, but upon each such theater or 
opera house, in towns of less than 2,000 inhabit- 
ants, $2.50 per month; in cities from 2,000 to 
5,000 inhabitants, $4.00 per month; in cities from 
5,000 to 10,000 inhabitants, $7.00 per month; in 
cities from 10,000 to 25,000 inhabitants, $10.00 
per month; in cities of over 25,000 inhabitants, 
$12.50 per mouth. Provided that the word "near,"" 
as used in this section, shall be defined to mean 
a distance of three miles from the incorporate 
limits of any such town or city herein referred to. 
Acts 1929, p. 64, § 12. 

§ 993 (211). Commercial reporting agencies. — - 

Upon each person, firm, or corporation engaged 
in the business of a commercial reporting agency, 
in each county in the State where they have an 
office or branch office, $125.00. 

§ 993 (212). Street carnivals. — Upon every mid- 
way combination of small shows, or street fair 
or street carnival, the sum of $25.00 each week 
or fractional part thereof, for each separate tent,, 
enclosure, or place where an admission fee is 
charged or collected, either directly or indirectly, 
co witness or hear any performance, or where 
anything may be exhibited for admission or 
ticket; and upon every merry-go-round or flying 
horse accompanying any midway combination, 
street fair or street carnival, in each city or town 
in this State in which it does business, or in each 
county where they may operate outside of the 
limits of any city or town in this State, $25.00. 
Provided, that should the said midway combina- 
tion, or any of them specified above, be held in 
connection with county, district, or State agri- 
cultural fairs of this State and under the direction 
of, and within the grounds at the time of holding 
said fairs, the whole amount of said tax for said 
attraction when so held shall be $25.00 per week 
or fractional part thereof. 

§ 993(213). Corporations, domestic. — -All cor- 
porations incorporated under the laws of Georgia, 
and doing business therein, except those that are 
not organized for pecuniary gain or profit and 
those that neither charge nor contemplate charg- 
ing the public for services rendered, in addition 
to all other taxes now required by them by law, 
are hereby required to pay each year an annual li- 
cense or occupation tax as specified In the follow- 
ing scale: 

Corporations with issued capital stock not ex- 
ceeding $10,000, $10.00. 

Corporations with issued capital stock over 
$10,000, and not over $25,000, $30.00. 

Corporations with issued capital stock over $25,- 
000, and not over $75,000, $75.00'. 

Corporations with issued capital stock over 
$75,000, and not over $100,000, $100.00. 

'Corporations with issued capital stock overf 
$100,000, and not over $300,000, $200.00. 

Corporations with issued capital stock over 
$300,000, and not over $500,000, $250.00. 

Corporations with issued capital stock over 
$500,000 and not over $750,000, $300.00. 



[40] 



§ 993(214) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(214b) 



over 



over 



Corporations with issued capital stock 
$750,000, and not over $1,000,000, $500.00. 

Corporations with issued capital stock 
$1,000,000, and not over $2,000,000, $750.00. 

Corporations with issued capital stock over $2,- 
000,000, and not over $4,000,000, $1,000.00. 

Corporations with issued capital stock over $4,- 
000,000, and not over $6,000,000, $1,250.00. 

Corporations with issued capital stock over 
$6,000,000, and not over $8,000,000, $1,500.00. 

Corporations with issued capital stock over $8,- 
000,000, and not over $10,000,000, $1,750.00. 

Corporations with issued capital stock over $10,- 
000,000, and not over $12,000,000, $2,000.00. 

Corporations with issued capital stock over 
$12,000,000, and not over $14,000,000, $2,500.00. 

Corporations with issued capital stock over 
$14,000,000, and not over $16,000,000, $3,000.00. 

Corporations with issued capital stock over 
$16,000,000, and not over $18,000,000, $3,500.00. 

Corporations with issued capital stock over 
$18,000,000, and not over $20,000,000, $4,000.00. 

Corporations with issued capital stock over 
$20,000,000, and not over $22,000,000, $4,500.00. 

Corporations with issued capital stock over 
$22,000,000, $5,000.00. 

For the purpose of ascertaining the tax hereby 
imposed, capital stock having no nominal or par 
value shall be deemed to have such value as is 
fixed therefor by the Comptroller-General from 
the information contained in the report to be filed 
by said corporation, as hereinafter provided for, 
and from any other information obtained by the 
Comptroller-General; but in no event shall the 
value of such stock as so fixed exceed the true 
value thereof. Acts 1929, p. 85, § 1. 

§ 993(214). Corporations, foreign.— All corpo- 
rations incorporated or organized under the laws 
of any other State, nation or territory, and doing 
business in this State, except those companies 
that are not organized for pecuniary gain or profit 
and those that neither charge nor contemplate 
charging the public for services rendered, in ad- 
dition to all other taxes now required of them by 
law, are hereby required to pay each year an an- 
nual license of occupation tax for the privilege of 
carrying on its business within this State, as spec- 
ified in the following scale: 

When the amount of the capital stock and sur- 
plus employed in the State does not exceed $10,- 
000, $10.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $10,000 and not 
over $25,000, $30.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $25,000 and 
not over $75,000, $75.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $75,000 and 
not over $100,000, $100.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $100,000 and 
not over $300,000, $200.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $300,000 and 
not over $500,000, $250.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $500,000 and 



not over $750,000, $300.00. 



When the amount of the capital stock and sur- 
plus employed in the State is over $750,000 and 
not over $1,000,000, $500.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $1,000,000 and 
not over $2,000,000, $750.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $2,000,000 and 
not over $4,000,000, $1,000.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $4,000,000 and 
not over $6,000,000, $1,250.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $6,000,000 and 
not over $8,000,000, $1,500.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $8,000,000 and 
not over $10,000,000, $1,750.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $10,000,000 and 
not over $12,000,000, $2,000.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $12,000,000 
and not over $14,000,000, $2,500.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $14,000,000 and 
not over $16,000,000. $3,000.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $16,000,000 
and not over $18,000,000, $3,500.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $18,000,000 
and not over $20,000,000, $4,000.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $20,000,000 
and not over $22,000,000, $4,500.00. 

When the amount of the capital stock and sur- 
plus employed in the State is over $22,000,000, 
$5,000.00. 

For the purpose of ascertaining the tax hereby 
imposed, every corporation subject to said tax is 
deemed to have employed in this State the pro- 
portion of its entire outstanding issued capita! 
stock and surplus that its property and assets 
in this State bears to all its property and assets 
wherever situated. Capital stock having no nomi- 
nal or par value shall be deemed to have such 
value as is fixed therefor by the Comptroller-Gen- 
eral from the information contained in the report 
to be filed by said corporations, as hereinafter 
provided for, and from any other information ob- 
tained by the Comptroller- General; but in no 
event shall the value of such stock as so fixed 
exceed the true value thereof. Acts 1929, p. 86, § 1. 

§ 993 (214a). Payment to Comptroller-General. 

— The tax required by the two preceding para- 
graphs shall be paid to the Comptroller-General 
of this State, and the payment of said tax shall 
authorize said corporation to do business in any 
county in this State, except as otherwise pro- 
vided by law; and upon payment of said license 
or occupation tax the Comptroller-General shall 
furnish to said corporation a certificate or dupli- 
cate receipt for each agent in the several coun- 
ties of this State that the corporation tax herein 
provided for has been paid. Acts 1929, p. 89, § 1. 



§ 993 (214b). Payment not relieve from other 
tax; sections not applied to insurance and cewing 
[41] 



§ 993 (214c) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(216) 



machine companies; returns. — The payment of 
this tax shall not be constructed so as to relieve 
the corporation or its agents of any other license 
or occupation tax whatever. Provided that the 
three preceding- sections shall not apply to in- 
surance companies, or to sewing-machine com- 
panies, which are separately taxed by other pro- 
visions of this Act. Provided further that all re- 
turns by corporations, resident or non-resident, 
must be made under oath; and when any cor- 
poration paying this license or occupation tax re- 
quires or demands mo're than two duplicate certif- 
icates for agents, then such corporation shall be 
required to pay an additional fee of $1.00 for each 
duplicate certificate or receipt over and above 
the first two mentioned. Acts 1929, p. 89, § 2. 

§ 993 (214c). Annual reports of domestic cor- 
porations; form. — Each domestic corporation 
shall on or before the first day of January in each 
year make a report to the Comptroller-General, 
upon forms furnished by him, showing: 

(a) The name of the corporation. 

(b) The location of its principal offices. 

(c) The names of the president, secretary, 
treasurer, and members of the board of direc- 
tors, with post-office address of each. 

(d) The date of annual election of officers. 

(e) The amount of authorized capital stock 
and the par value of each share. 

(f) The amount of capital stock subscribed, the 
amount of capital stock issued and outstanding, 
the amount of capital stock paid up, and the 
amount of surplus and undivided profits. 

(g) The nature and kind of business in which 
the corporation is engaged, and its place or places 
of business. 

(h) The change or changes, if any, in the 
above particulars since the last annual report. 

(i) A balance-sheet as of the last day of the 
last fiscal or calendar year. 

(j) Such report shall be signed and sworn to 
before any officer authorized to administer oaths, 
by the president, vice-president, secretary, treas- 
urer, or general manager of the corporations, and 
forwarded to the Comptroller-General. Acts 
1929, p. 90, § 3. 

§ 993(214d). Annual reports of foreign corpora- 
tions; form. — Each foreign corporation doing 
business in this State shall, on or before the first 
day of January in each year, make a report to 
the Comptroller-General, upon foirms furnished 
by him, showing: 

(a) The name of the corporation and under the 
law of what State or country organized. 

(b) The location of its principal office. 

(c) The names of the president, secretary, 
treasurer, and members of the board of directors, 
with the post-office address of each. 

(d) The date of the annual election of officers. 

(e) The amount of authorized capital stock and 
the par value of each share. 

(f) The amount of capital stock, subscribed, 
the amount of capital stock issued, and the amount 
of paid up capital stock, surplus and undivided 
profits. 

(g) The nature and kind of business in which 
the company is engaged and its place or places of 
business, both within and without the State. 



(h) The name and location of its office or of- 
fices in this State, and the name and address of 
the officers or agents of the corporation in 
charge of its business in this State. 

(i) The value of the property owned and used 
by the company in this State, where situated, and 
the value of the property owned and used outside 
of this State and where situated. Provided that in 
the case of a railroad company located partly in 
this State and partly in other States, it shall only 
be necessary for said railroad company to report 
its total mileage in all States and its total mileage 
including all side-track in this State, and the tax 
assessable against; it under this Act shalll be 
upon that proportion of its total capital as its 
mileage including all side-track in this State 
beats to its total mileage both within and with- 
out this State. 

(j) The volume of business done by the com- 
pany in this State. 

(k) The volume of business done by the com- 
pany outside of the State, and where the said 
business is done. 

(1) The change or changes, if any, in the above 
particulars, made since the last annual report. 

(m) A balance-sheet as of the last day of the 
fiscal or calendar year. 

(n) Such report shall be signed and sworn to 
before an officer authorized to administer oaths, 
by the president, vice-president, secretary, treas- 
urer, superintendent, or managing agent in the 
State, and forwarded to the Comptroller-General. 
Acts 1929, p. 90, § 4. 

§ 993(214e). Failure to make report; penalty. — 

In the event any corporation subject to the pro- 
visions hereof shall fail to make the reports here- 
in required, when required, said corporation shall 
by that fact become liable to ten per cent, of the 
face value of said tax as a penalty, to be collected 
in the same manner as the tax itself is collected. 
Provided, however, that the Comptroller-General 
shall have authority to extend the time either for 
making said report or paying the tax, for good 
cause shown to him. Acts 1929, p. 92, § 5. 

§ 993(215). Dance halls and dancing instructors. 

— 'Upon each person or persons operating dance 
halls where dancing is permitted or taught for 
hire, $100.00 for each place of business. Acts 1929, 
p. 60, § 5. 

§ 993(216). Devices, bowling and ten-pin alleys, 
cane racks, shooting galleries^ etc. — Upon each 
person, firm, or corporation operating for gain a 
bowling, box-ball, ten-pin alley or alley of like 
character, shooting galleries, or booth where fire- 
arms are used for firing at a target, and upon per- 
sons operating for gain any table, stand, machine, 
or place for performance of games not prohibited 
by law, and any rack or booth or place for pitch- 
ing or throwing rings at canes, knives, or other 
things of value, or any table or stand for rolling 
balls for play or for sale or disposition of prizes, 
for each stand, table, alley, gallery, machine, rack, 
booth, or other place put in use at each place of 
business in this State, the sum of $50.00; provided 
this paragraph shall include automatic baseball 
games of all kinds. 



[42] 



§ 933(217) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(227) 



§ 993 (217). Directories. — Upon each person, 
firm, or corporation compiling a city directory or 
directories of any character, and selling or supply- 
ing the same on subscription, the sum of $25.00 for 
each county in which a directory is published. 
The above tax shall not be construed to apply to 
telephone companies issuing directories for use in 
the telephone exchanges. 

§ 993(218). Dry cleaning. — Upon all persons, 
firms, or corporations, engaged in dry cleaning, in 
all towns and cities of this State, of not more 
than 3,500 inhabitants of $5.00 for each place 
of business; and in all towns and cities of this 
State having a population of more than 3,500 in- 
habitants, the sum of $25.00 for each place of 
business. Provided this paragraph shall not ap- 
ply to laundries paying the tax imposed by para- 
graph 62 of this Act, nor to pressing clubs, pay- 
ing the tax imposed by paragraph 89 of said Act 
Acts 1929, p. 65, § 13. 

§ 993(219). Electrical contractors.— Upon all 

electrical contractors, $25.00 for each county. 

§ 993(220). Emigrant agents. — Upon each emi- 
grant agent, and upon each employee of such 
agents, doing business in this State, $1,000.00 for 
each county in which such agents or employee 
may do or offer to do business. Provided, that 
no emigrant agent or employee shall take from 
this State or attempt to take from this State any 
person until after first giving a bond to be ac- 
cepted and approved by the Commissioner of 
Commerce and Labor, conditioned to pay any 
valid debt owing by said person to any citizen of 
this State. 

§ 993(221). Employment agencies. — Upon all 
employment agencies or bureaus doing business 
in this State, $50.00 for each county. 

§ 993(222). Fire-Engines and apparatus. — Upon 
each dealer in fire-engines and apparatus or either 
of them, $100.00 for each place of business. 

§ 993(223). Fish dealers.— Upon each person, 
firm, or corporation engaged in the business of 
packing or shipping oysters, shrimp, or fish, $50.00 
for each county. 

§ 993(224). Hotels. — Upon every person, firm, 
or corporation operating a hotel, in counties of 
over 30,000 inhabitants, a tax of $1.00 for each 
sleeping-room per annum, and in counties of less 
than 30,000 inhabitants, 50 cents per annum for 
each sleeping-room. 

§ 993(225). Horse-Traders (traveling) or gyp- 
sies. — Upon each company of traveling horse- 
traders, or traveling gypsies, or traveling com- 
panies or other transients, traveling persons or 
firms, engaged in trading or selling merchandise 
or live stock of any kind, or clairvoyant, or per- 
sons engaged in fortune-telling, phrenology, or 
palmistry, $250.00, to be collected by the tax-col- 
lector in each county and distributed as follows: 
To the county where collected $125.00; to the 



State $125.00. This tax to be collected in each 
county where they carry on either kind of busi- 
ness herein mentioned. This tax shall apply to 
any person, firm, or corporation, who themselves 
or by their agents travel through the State carry- 
ing live stock and carrying with them cooking 
utensils, and live in tents or travel in covered 
wagons and automobiles, and who may be a resi- 
dent of this State, o'r who reside without the state, 
and who are commonly called traveling horse- 
traders and gypsies, and such persons or corpora- 
tions shall 'be liable to pay this tax. Such tax shall 
constitute a lien on any live stock owned by 
such traveling persons or firms. Provided that 
no Confederate soldier, indigent, or any other 
person, or corporation shall be exempted from the 
tax provided under this section. Provided that 
nothing herein shall prevent any municipality, by 
proper ordinance, from prohibiting the practice 
of fortune-telling, phrenology, palmistry, or like 
practices within its limits. Acts 1929, p. 60, § 6. 

§ 993(226).. Ice cream dealers. — Upon each 
person, firm, or corporation manufacturing ice 
cream or selling same at wholesale, in or near 
cities of mo're than 50,000 inhabitants, $100.00; 
in or near cities from 20,000 to 50,000 inhabitants, 
$75.00; in or near cities from 10,000 to 20,000 in- 
habitants, $50.00; and in or near cities of less 
than 10,000 inhabitants, $10.00. Provided that 
the word "near," as used in this section, is de- 
fined to mean within a radius of three miles of 
the incorporate limits of cities in this section re- 
ferred to. Acts 1929, p. 65, § 14. 

§ 993(227). Insurance agents. — (a) Upon each 
and every local insurance agent, and upon each 
and every solicitor or subagent, for any resident 
or non-resident life, fire, marine, accident, casu- 
alty, liability, indemnity, fidelity, bonding or surety 
insurance company doing business in this State, 
$10.00, payable to the Insurance Commissioner, 
for each county in which said agent, solicitor, or 
subagent shall transact or solicit business. 

(b) Upon each and every local insurance agent, 
and upon each and every solicitor or subagent, 
for any resident or non-resident assessment life- 
insurance company, or industrial life, accident, or 
sick-benefit insurance company, live-stock insur- 
ance company or fire and storm co-operative as- 
sessment fire-insurance companies doing business 
in this State, $10.00 payable to the Insurance Com- 
missioner, for each county in which said agent, 
solicitor, or subagent shall transact or solicit 
business. 

(c) Upon each and every general, special, travel- 
ing, state, or district agent, or manager, or assist- 
ant manager, by whatever name he may be 
designated in his contract, of any resident or non- 
resident life, fire, .marine, accident, casualty, lia- 
bility, indemnity, fidelity, bonding or surety in- 
surance company, doing business in this State, 
$100.00 payable to the Insurance Commissioner, 
whose receipt shall authorize the person named 
therein to go into any county in the State without 
the payment of an additional tax. 

(d) Upon each and every general, special, travel- 
ing, state, or district agent, manager, district man- 
ager, assistant manager, superintendent, or assist- 
ant superintendent, by whatever name he may be 



§ 993(228) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(236) 



designated in his contract, of any resident or non- 
resident assessment life-insurance company, or in- 
dustrial life, accident, or sick-benefit insurance 
company, or live-stock insurance company, doing 
business in this State, $100.00 payable to the In- 
surance Commissioner, whose receipt shall au- 
thorize the person named therein to go into any 
county in the State without the payment of an 
additional tax. 

(e) Upon all adjustment bureaus employing ad- 
justers, a tax of $50.00 for each person who adjusts 
any loss, said tax payable to the Insurance Com- 
missioner, whose receipt shall authorize the per- 
son named therein to go into any county in the 
State. 

(f) Upon each and every person not connected 
with an adjustment bureau, who adjusts insurance 
losses. $50.00 payable to the Insurance Commis 
sioner, whose receipt shall authorize the person 
named therein to go into any county in the State. 
Provided, that this tax shall not apply to local in- 
surance agents who adjust losses without re- 
muneration. 

(g) The occupation taxes imposed by this par- 
agraph must be paid in advance by said agents to 
the Insurance Commissioner, for the fiscal year 
for which they are levied, before said agent shall 
be authorized to act as agent for any insurance 
company. Provided, that railroad-ticket agents 
selling accident tickets shall not be deemed in- 
surance agents in the sense of this paragraph. 

§ 893(228). Junk-dealer. — Upon each person, 
firm, or corporation engaged in the business of 
dealing in junk in or near cities of over 50,000 in- 
habitants $100.00; in or near cities of from 10,- 
000 to 50,000 inhabitants, $50.00; in or near cities 
of from 3,000 to 10,000 inhabitants, $25.00; in 
cities or towns under 3,000 or within ten miles 
thereof, $3.00. Each junk dealer, his clerk, agent, 
or employee, shall keep a book, open to inspec- 
tion, in which he shall make entries of all rail- 
road iron, brass, pieces of machinery, plumbing 
materials, unused farm implements, automobile 
parts, fixtures, or accessories purchased by him, 
together with the name of the party from whom 
purchased; and upon failure to keep such book or 
record and produce it on demand, the said dealer 
shall forfeit his license. Provided the words, 
"near," as used in this section, is defined to mean 
within a radius of the three miles of the incor- 
porate limits of the cities and towns referred to 
in this section. Acts 1929, p. 66, § 15. 

§ 993 (229). Legerdemain and sleight of hand.— 

Upon each exhibition of feats of legerdemain or 
sleight of hand, or other exhibition and enter- 
tainment of like kind, $25.00 in each county. 

§ 993 (230). Legislative agents. — Upon each 
person registered under the Act of the General 
Assembly approved August 11, 1911 (see Acts 
1911, page 151), the sum of $250.00 for every 
person, firm, or corporation represented by said 
agent. 

§ 993 (231). Laundries. — Upon each person, 
firm } or corporation operating a laundry or dye- 
ing establishment, $100.00 if employing ten or 
more persons; $50.00 if employing five and not 



more than ten persons; $25.00, if not employing 
more than five persons. Provided that where 
any person, firm, or corporation owns or op- 
erates more than one laundry, this tax shall be 
paid for each such laundry, according to the 
scale of tax herein provided, that is to say, the 
tax shall be paid for each operation of each 
such laundry or dyeing establishment. Acts 
1929, § 16. 

§ 993 (232). Lighting systems. — Upon each 
person, firm, or corporation selling, whether as 
manufacturer, agent, or dealer in any lighting 
system, whether gas, gasoline, or electrical, $25.00 
in each county. 

§ 993 (233). Lightning-rods. — Upon each per- 
son, firm, or corporation who may contract for 
or engage in the business of fitting up or erecting 
lightning-rods in this State, the sum of $10.00' 
for each county in which he may contract for, or 
erect, or put in place any lightning-rod or rods 
upon any structure or building therein; and it 
shall be the duty of the tax-collector to whom the 
tax is paid to issue the person paying such tax a 
license receipt showing such payment. When a 
license for erecting a certain brand or make or 
rod has been issued for a county, additional li- 
censes for erecting the same brand or make shall, 
be issued upon the payment of $5.00 each. 

§ 893(234). Live stock dealers. — Upon each 
person, firm, or corporation dealing in live stock, 
having a fixed place of business in or near cities 
of more than 50,000 inhabitants, $25.00; in or 
near cities of from 10,000 to 50,000 inhabitants, 
$15.00; in or near cities or towns of less than 10,- 
000 inhabitants, $10.00 for each place of business. 
Provided the word "near,'' as used in this sec- 
tion, is defined to mean within a radius of three 
miles of the incorporate limits of any town or 
citv in said section mentioned. Acts 1929, p. 66, 
§ 17. 

§ 993(235). Lumber dealers. — Upon every per- 
son, firm, or corporation engaged in the manu- 
facure of lumber products of any character or 
dealing in lumber or lumber products, whether 
for themselves or as agents or brokers, in or near 
cities of 1,000 inhabitants and not more than 10,- 
000, $10,00; in or near cities of more than 10,000 
and not more than 2,000 inhabitants, $50.00; in 
or near cities of more than 20,000 inhabitants 
$100.00 for each place of business. Provided the 
word "near" as used in this section is defined to 
mean within a radius of three miles of the incor- 
porate limits of the cities and/or towns in this 
paragraph referred to. Acts 1929, p. 67, § 18. 

The use of the word "near" in making the classification 
subjecting certain persons and corporations designated by 
the act as "in or near cities," as contained in this sec- 
tion, necessarily leaves to the tax officer the discretion of 
determining in many instances that some may be liable 
and others may not be liable, depending entirely upon the 
circumstances of each particular case; and for this rea- 
son the tax imposed by the section, is invalid and unen- 
forceable in so far as the provisions of the paragraph re- 
late to persons or corporations "near" cities, but out- 
side the definite limit of one mile stated in the act. Case- 
Fowler Lumber Co. v. Winslett, 168 Ga. 808, 149 S. E. 211. 



§ 993 (236). Machines (Store cash registers).- 



[44] 



§ 993(237) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(244) 



Upon each manufacturer or wholesale dealer in, I its agents in this State, and all wholesale and re- 



or agent for the sale of, any cash or account reg- 
ister, $100.00 for each place of business in this 
State. 

§ 993 (237). Machines (Weighing or calculat- 
ing). — Upon each manufacturer or wholesale or 
retail dealer in, or agent for the manufacturer of, 
any weighing scale or scales for calculating weight 
or prices of commodities, $25.00 for each place of 
business in this State. 

§ 993 (238). Machines (Adding machines). — 

Upon every manufacturer of, or wholesaler or re- 
tail dealer in, or agent for the sale of any adding 
or calculating machine, check-protector, and do- 
mestic ice machines retailing for more than ten 
dollars, $25.00 for each place of business in coun- 
ties of 20,000 population or under; $50.00 in coun- 
ties of a population of over 20,000 and under 50,- 
€00; and $100.00 in counties of over 50,000, for 
each place of business in this State. 

§ 993 (239). Machines (Typewriters). — Upon 
every manufacturer of, or wholesaler or retail 
dealer in, or agent for the sale of any typewriter 
or typewriting machine, $25.00 for each place of 
business in counties of 20,000 population or un- 
der; $50.00 in counties of over 20,000 population 
and under 50,000; $100.00 in counties of over 50,- 
000; this tax to be paid for each place of business 
in the various counties of this State. 

§ 993 (240). Machines (Slot). — Upon every 
machine, punchboard, or other device, operated, 
used, or kept in this State, wherein is kept any 
article to be purchased by depositing therein or 
paid therefor any coin or thing of value, and for 
which may be had any article of merchandise 
whatsoever, where there is no chance incurred by 
reason thereof, and where the deposit of coin or 
other thing of value does not exceed one cent 
per operation, $2.00 for each machine, punchboard, 
or other device for each county where kept, set 
up, used, or operated. 

(b). Upon each slot-machine wherein may be 
seen any picture or music may be heard by de- 
positing in said machine any coin or thing of 
value, and each weighing machine or scale, and 
every machine making stencils by use of contriv- 
ances operated by slot, wherein coin or other 
thing of value is to be deposited or used, the de- 
posit of coin or other thing of value not exceed- 
ing one cent per operation, $1.00 for each ma- 
chine where kept, set up, used, or operated. On 
all other machines described in this paragraph, 
charging more than one cent per operation, $5.00 
for each machine where kept, set up, used, or 
operated. Provided further, that no machine 
described in this paragraph shall be subject to 
more than one tax. 

§ 993 (241). Machinery and equipment. — Upon 
every manufacturer of reaping, mowing, binding, 
or thrashing machines, gas, electrical, or oil en- 
gines, agricultural machinery propelled by gas, 
and road-building machinery propelled by gas or 
oil, culverts, road-machines and road-graders, 
selling or dealing in such machinery by itself or 



tail dealers in the above-mentioned machinery, 
selling such machinery manufactured by compa- 
nies that have not paid the tax thereon named, 
shall pay $100.00 annually to the Comptroller- 
General on the first of January of each year or at 
the time of commencement of business, same to 
be known as a license fee for the privilege of fin- 
ing business in this State. All companies and 
others paying this license fee shall, at the time of 
payment, furnish the Comptroller-General with 
a list of all agents authorized to sell the aforesaid 
machinery of their manufacture, or under their 
control, and shall pay to said Comptroller-Gen- 
eral the sum of $10.00 for each of said agents, for 
the fiscal year or fractional part thereof, for each 
county in which the said agents may do business. 
Upon the payment of $10.00 the Comptroller- 
General shall issue to each of said agents a certifi- 
cate of authority to transact business in this State. 
Before commencing business in this State all such 
agents shall be required to register their names 
with the Ordinaries of those counties in which 
they intend to do business, and shall exhibit to 
said ordinaries their license from the Comptroller- 
General; wholesale and retail dealers in the above- 
mentioned machinery shall be required to pay tax 
provided herein for manufacturers of the above 
machines sold by them, unless said manufac- 
turers, have paid the tax required by this Act. All 
unsold machinery belonging to manufacturers, 
dealers, or other agents, or in their possession or 
the possession of others, shall be liable to seizure 
and sale for the payment of such fees, license, or 
tax. None of the provisions of this paragraph shall 
apply to licensed auctioneers selling second-hand 
machinery, or to officers of the law under legal 
process, or to merchants buying or selling said 
machinery on which a license tax has been paid as 
herein provided, and who keep the same and sell 
and deliver them from their place of business. 
Any person who shall violate the provisions of 
this paragraph shall be liable to prosecution for a 
misdemeanor, and on conviction shall be punished 
as prescribed in section 1065, volume 2 of the Code 
of 1910. 

§ 993(242). Merry-Go-Rounds. — Upon the 
owner, manager, keeper, or lessee of any merry- 
go-round or flying horses, or flying swings, or 
human roulettes, or scenic devices run by machin- 
ery, or of an elevated railway or scenic railway, 
similar contrivance kept for gain, either directly 
or indirectly, for each place of business in this 
State, and for each place where operated, in coun- 
ties in which there is a city of 50,000 or more in- 
habitants, $50.00; in all counties in which there are 
cities between 10,000 and 50,000 inhabitants, $30.- 
00; in counties having a city between 5,000 and 
10,000 inhabitants, $20.00; in all other counties, 
$10.00. 

§ 993 (243). Monument dealers. — Upon each 
person, firm, or corporation selling monuments or 
tombstones, $25.00 in each county in which they 
shall have a place of business. 

§ 993 (244). Motor-Buses. — Upon every person, 
firm, or corporation, operating a motor-bus for the 
transportation of passengers upon a regular or 



[45] 



§ 993(245) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(255) 



fixed route, $25.00 for each bus of a passenger 
capacity of seven or less, and on each bus of more 
than said capacity the sum of $50.00; provided 
they shall be exempt from local municipal license 
tax; provided further, that this section shall not 
apply to passenger buses transporting school chil- 
dren exclusively. 

§ 993(245). Motor-Trucks and trailers. — Upon 
every person, firm, or corporation engaged in 
the operation of motor-trucks or trailers for the 
transportation of freight for hire, $25.00 for each 
truck or trailer. Provided this section shall not 
apply to persons, firms, or corporations hauling 
farm produce, live stock, and fertilizer exclusively. 
Provided that the width of load of trucks and 
trailers shall not be more than eight feet. Pro- 
vided further that said Act shall not apply to 
motor-trucks and trailers used exclusively in 
hauling of lumber not in competition with com- 
mon carriers. Provided nothing in this section 
shall be construed to impose a tax upon trailers 
used by any person, firm, or corporation engaged 
in transportation of lumber, timber, piling, cross- 
ties, or poles, not for hire, but used by such per- 
son, firm, or corporation as an incident to their 
business. Acts 1929, p. 73, § 29. 

§ 993 (246). Motorcycle dealers. — Upon every 
person, firm, or corporation selling or dealing in 
motorcycles or motor attachments for bicycles, 
whether in connection with the business of selling 
bicycles or automobiles or otherwise $25.00 for 
each place of business. 

§ 993(247). Moving pictures. — Upon each and 
every electric show or exhibition of moving pic- 
tures, or illustrated songs, except where given 
for educational purposes, for each place of busi- 
ness in or near cities or towns of less than 2,000 
inhabitants, $2.00 per month; in or near cities or 
towns of from 2,000 to 5,000 inhabitants, $3.00 
per month; in or near cities of from 5,000 to 10,- 
000 inhabitants, $7.00 per month; in or near cities 
of from 10,000 to 25,000 inhabitants, $10.00 per 
month; in or near cities of from 25,000 to 50,- 
000 inhabitants, $12.50 per month; in cities of 50,- 
000 or more inhabitants, $25.00 per month, ex- 
cept in suburbs of cities of more than 50,000 in- 
habitants, where the tax shall be $12.50 per 
month. Provided the word "near," as used in 
this paragraph, is defined to mean within a radius 
of three miles of the incorporate limits of any 
such cities or towns referred to in this paragraph. 
Acts 1929, p. 67, § 19. 

§ 993 (248). Motion picture supply houses. — 

Upon all motion-picture supply-houses, or film- 
distributing agencies, $100.00 for each place of 
business. 

§ 993(249). Musical instruments. Graphophones, 
organs, phonographs, pianos, and victrolas, radios 
or radio supplies.. — Upon each person, firm, or 
corporation engaged in the business of selling 
or renting, as agents or dealers, any of the above 
similar instruments, in or near cities of more 
than 50,000 inhabitants, $100.00; in or near cities 
of from 25,000 to 50,000 inhabitants, $50.00; in 



or near cities of from 10,000 to 25,000 inhabitants, 
$25,00; in or near cities or towns of less than 10,- 
000 inhabitants, $10.00 for each place of business. 
Provided the word "near," as used in this sec- 
tion, is defined to mean within a radius of three 
miles of the incorporate limits of said city or 
town referred to in this paragraph. Acts 1929, 
p. 68, § 20. 

§ 993 (250). News dealers. — Upon each person, 
firm, or corporation carrying on the business of 
selling books, magazines, papers, fruits, confec- 
tions, or other merchandise on the railroad-trains 
in this State, $500.00. No county or municipality 
shall have authority to levy any additional tax for 
the privilege of carrying on said business. 

§ 993(251). Packing-houses, brokers, and butcher 
plants. — Upon every packing-house, butcher 
plant, broker, or brokers, and upon every person, 
persons, firm, or corporation acting as agent for 
any packing-house or corporation dealing in pack- 
ing-house products or goods, doing business in 
this State, for each place of business in each 
county having a city situated therein with a popu- 
lation of 30,000 or more, $300.00; for each place 
of business in each county with a population of 
from 15,000 to 30,000, $150.00; for each place of 
business in each county with a population of 
from 5,000 to 15,000, $50.00; for each place of 
business in each county with a population of less 
than 5,000, $25.00. Acts 1929, p. 61, § 7. 

§ 993 (252). Patent rights. — Upon each person, 
firm, or corporation selling patent rights in 
Georgia, the sum of $50.00 for each county in 
which said business is carried on. 

§ 993(253). Selling in baseball parks. — Upon 
each person, firm, or corporation, in cities having 
a population of 40,000 or more inhabitants, carry- 
ing on the business of selling papers, fruits, 
drinks, or other articles of merchandise in base- 
ball-parks, $100.00. 

§ 993 (254). Pawnbrokers. — Upon each person, 
firm, or corporation carrying on the business of 
pawnbrokers, for each place of business in this 
State, $200.00. If any pawnbroker shall sell, or 
offer for sale, or expose in his place of business 
any pistol, pistol or rifle cartridges, dirk, bowie- 
knife, or metal knucks, whether sold as unre- 
deemed pledges or otherwise, he shall also be held 
subject to and required to pay the license-tax re- 
quired of the dealers in such articles by section 
993 (257). 

§ 993 (255). Peddlers. — Upon every peddler or 
traveling vendor of any patent or proprietary 
medicine or remedies, or appliances of any kind, 
or special nostrum, or jewelry, or stationery, or 
drugs, or soap, or of any kind of merchandise or 
commodity whatsoever (whether herein enumer- 
ated or not), peddling or selling any such goods or 
articles or other merchandise, in each county 
where the same or any of them are peddled, sold 
or offered for sale, $50.00. Provided, that no 
vendor or peddler of perishable farm products 
including products of grove and orchard, shall 



[46] 



§ 993(256) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(265) 



be required under this paragraph or any other 
of this act, to pay any license fee or tax, State, 
County or municipal. And provided further, 
that any person qualifying under this para- 
graph and under sections 1886 et sequitur of 
Civil Code of Georgia, 1910, to peddle, shall 
be entitled to one helper only to assist him in 
carrying on his business as a peddler. 

(b) Upon every peddler of stoves or ranges for 
cooking purposes or clocks or albums, or picture- 
frames, for each county wherein he may sell or 
offer for sale either of said articles, $25.00. 

(c) Upon any traveling vendor of any patent 
churn, or patented fence, or patented agricultural 
implements, or tools, or other patented articles, 
$25.00 for each county in which he may sell or 
offer to sell either of the enumerated articles. 

(d) Upon every traveling vendor using boats, 
barges, or other water-craft for the purpose of 
selling goods of any kind, not prohibited by law, 
on the rivers or waters within the limits of this 
State, for each county where he may sell such 
wares, goods, or merchandise, $50.00. The tax 
shall be a lien upon the boat, barge, or other water- 
craft, and its contents, without regard to the 
ownership thereof. 

(e) The term "peddler" is hereby defined as 
follows, to wit: Any person carrying goods, wares 
or merchandise of any description with him, other 
than farm, orchard or grove products, either in 
a pack or vehicle of any character whatever, 
and who makes delivery of goods ordered on 
the day of taking orders, shall be held and 
deemed a peddler, whether such sales are for 
consumption or resale. Provided that the defi- 
nition of the term peddler as herein used shall 
not embrace servants, agents, and/or employees 
of bona fide wholesalers or distributors of goods, 
wares, produce, and merchandise to retailers 
thereof, only. 

§ 993(256). Pictures and picture-frames. — Upon 
every person, firm, or corporaton who, in person 
or through its agents, sells and delivers photo- 
graphs or pictures of any character, or picture- 
frames, whether they make charge for such 
frames or not, $15.00 in each county in which this 
business is done. Provided, this shall not apply 
to regular merchants dealing in such goods at 
their usual place of business. 

§ 993(257). Pistols. — Upon each and every 
dealer in pistols, or who deals in pistol cartridges, 
or rifle cartridges, dirks, bowie-knives, or metal- 
knucks, for each place of business in this State, 
in or near towns or cities of 10,000 or less in- 
habitants, $50.00; in or near cities of over 10,000 
inhabitants, $100.00. Provided further that no 
person shall be exempted from the payment of 
this tax. Provided further the word "near," as 
used in this section or paragraph, shall be and is 
denned to mean within a radius of three miles 
of the incorporate limits of said towns or cities 
in this section referred to. All dealers in toy 
pistols of every kind doing business in this State 
shall pay a tax of five hundred dollars. Acts 
1929, p. 68, § 21. 

§ 993 (258). Playing- Cards. — Upon each dealer 
in playing-cards, $10.00 for each place of business. 



§ 993 (259). Photographers. — Upon every 
daguerrean, ambrotype, photographic, and simi- 
lar artists carrying on the business of making 
pictures, $10.00 in each county. 

§ 993(260). Pressing-clubs and pressing and 
cleaning business. — Upon each person, firm, or 
corporation operating a pressing-club, and/or 
upon each person, firm, or corporation engaging 
in the business of pressing and cleaning clothes, 
$5.00 for each place of business. Provided that 
if each such person, firm, or corporation, shall 
engage in any dry-cleaning business, he shall, in 
addition, pay the sum provided for in paragraph 
993(218) hereof. Acts 1929, p. 69, § 22. 

§ 993 (261). Practioners (Itinerant). — Upon 
every intinerant doctor, dentist, optician, optom- 
etrist, veterinary surgeon, osteopath, chiropractor, 
or specialist of any kind, doing business in this 
State, $25.00 for each county in which they may 
practice or do business. Provided, that if any 
one of said itinerant specialists shall peddle or 
sell any drug, medicine, remedy, appliance, spec- 
tacles, glasses, or other goods in connection with 
the practice of his profession, he or they shall be 
subject to the tax required of peddlers, or travel- 
ing vendors of patent or proprietary medicine, 
nostrums, etc., by section 993(225), $50.00 
in each county where they may offer to sell such 
articles. Provided further, that the provisions ot 
this paragraph shall not apply to persons whose 
fixed place of business is in any county of this 
State, and who have paid the professional tax re- 
quired by section 993(172). 

§ 993(262). Rinks (Skating). — Upon the 
owner, manager, keeper, or lessee of any skating- 
rink in this State, where any fee or charge is made 
for admission, for the use of skates or skating, in 
counties having a population of more than 100,- 
000, the sum of $100.00; in counties having a pop- 
ulation of 50,000 and not over 100,000, the sum of 
$50.00; in counties having a population less than 
50,000, the sum of $25.00 for each place of busi- 
ness. 

§ 993(263). Salary and wage buyers. — Upon 
each person, firm, or corporation or partnership 
buying salary or wage accounts and all negotiable 
papers, $100.00 for each office or place of business 
maintained. 

§ 993(264). Safes and vaults. — Upon each per- 
son, firm, or corporation or agent thereof selling 
safes or vaults, or vault doors or other vault fix- 
tures, $100.00 for each place of business. 

§ 993(265). Sanitariums. — Upon hospitals and 
•sanitariums, or institutions of like character, 
whether incorporated or not, 'conducted for gain, 
in or near cities of more than 20,000 population, 
$100.00. In or near cities or towns of less than 
20,000 population, $15.00. Provided that the 
above tax shall not apply to public hospitals 
maintained by municipal corporations for charit- 
able purposes only. Provided further the word 
"near" as used in the above stated section, is 



[47] 



§ 993(266) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(272) 



defined to mean within a radius of five miles of 
the incorporate limits of the towns or cities of 
paragraph referred to. Acts 1929, p. 69, § 23. 

§ 993(266). Shows (Dog and pony.)— .Upon 

each dog, pony, or horse show, where the entire 
show is exclusively an exhibition of trained dogs, 
ponies, or horses and monkeys, or a combination 
of any of them, beneath a tent, canvas, or enclos- 
ure, where an admission fee of fifteen cents or 
more is charged, the sum of $50.00 for each day it 
may exhibit; and upon such shows with an admis- 
sion fee of less than fifteen cents, the sum of 
$30.00 for each clay it may exhibit in this State. 

§ 993(267). Shows (vaudeville). — Upon each 
person, firm, or corporation operating vaudeville 
shows which are given under tents or places 
other than regular licensed theatres, in or near 
cities or towns of less than 1,000 inhabitants, 
$2.50 per week; in or near cities or towns of 1,- 
000 to 5,000 inhabitants, $5.00 per week; in or 
near cities or towns of 5,000 to 10,000 inhabitants, 
$7.50 per w r eek; in or near cities or towns of 10,- 
000 to 25,000 inhabitants, $10.00 per week; in 
or near cities or towns of 25,000 to 50,000 in- 
habitants, $20.00 per week; in or near cities or 
towns of more than 50,000 inhabitants, $50.00 per 
week. Provided the word "near" as used in the 
foregoing section is defined to mean within a 
radius of five miles of the incorporate limits of 
the towns and cities therein referred to. Acts 1929 
p. 70, § 24. 

§ 9©8(268). Sprinklers (Automatic).— Upon all 

automatic sprinkler companies, or agents there- 
for, the sum of $25.00 for each agency or place of 
business in each county. 

§ 993 (269). Soda-Fountains. — Upon each per- 
son, firm, or corporation running or operating 
soda-fountains in this State, having one draught 
.arm or similar device used in drawing carbonated 
water, $5.00; and for each additional arm or de- 
vice, $5.00. 

§ 993 (270). Soft-Drink syrups.— Upon all per- 
sons and companies carrying on, in this State, the 
business of manufacturing or selling, by wholesale 
or retail, or distributing from any depot, car, or 
warehouse or agency, any carbonated waters or 
syrups or other articles to be used in carbonated 
water, or intended to be fixed with or blended 
with carbonated water to be sold as soft drinks 
(not including imitations of beer, wine, whiskey, 
or other intoxicating liquor), as an occupation 
tax for the privilege of carrying on said (business, 
an amount payable at the end of each quarter, 
equal to one half one per cent (^2%) of the 
gross receipts from said business for said 
quarter in this State. Within three days from the 
end of each quarter of the calendar year each per- 
son or company engaged in said kind of business 
shall make returns under oath to the Comptroller- 
General of this State, showing the amount of said 
gross receipts, with a detailed statement of the 
parties from whom said receipts are received. In 
case of a corporation, the return shall be made 
under oath by the president, if a resident of this 



State; and if the president is not such resident, 
by the officer or person in charge of the business 
of said corporation in this State. Upon failure of 
any person required by this paragraph to make 
such returns within ten days after the expiration of 
such quarter, he shall be guilty of a misdemean- 
or, and shall be liable to prosecution and be pun- 
ished as now provided in cases of misdemeanor. 
Upon the making of such returns, the person or 
company liable to said tax shall pay the same to 
the Comptroller-General, and upon failure to pay 
the same the Comptroller-General shall issue an 
execution for said tax against the property of the 
person or company liable to said tax. If no re- 
turns be made or if the Comptroller-General be- 
lieves said returns .are false, the Comptroller-Gen- 
eral shall ascertain the amount of said gross re- 
ceipts from the best information in his power, and 
assess the tax according, after giving the company 
or person liable to said tax at least five day's no- 
tice of the time of assessing said tax, and issue his 
execution accordingly against the person or cor- 
poration carrying on said business. Any person, 
company, or agent carrying on any kind of busi- 
ness specified in this paragraph, after failure to 
pay the tax herein levied for any preceding quarter 
during which he or it was liable to tax, shall be 
guilty of a misdemeanor. It is hereby enacted that 
all of said taxes received or collected under this 
paragraph shall be paid into the State treasury. It 
is also enacted that any person or company pay- 
ing the tax herein levied s'hall be relieved of any 
and all occupation tax or license fees to the State 
under existing laws on or for the kind of business 
specified in this paragraph. Provided, however, 
that said tax shall be collected upon said syrup or 
carbonated water only once, and shall be paid by 
the wholesale dealer in said syrup if sold within 
the confines of this State by such wholesale dealer; 
and if said syrup or carbonated water shall be 
purchased by the retail dealer without the limits 
of this State and shall be shipped to a point with- 
in the limits of this State, the same shall be taxed 
in the hands of such retail dealer, and for the pur- 
poses of this tax the price paid for such syrup 
or carbonated water shall determine the receipts 
for the same. 

§ 993(271). Swimming-pools. — Upon each and 
every person, firm, or corporation operating a 
swimming-pool where admission fees are charged, 
or upon persons, firms, or corporations keeping 
and renting bathing-suits for hire, $20.00 in coun- 
ties of over 50,000 population; and $10.00 >int 
counties of under 50,000 population; upon per- 
sons, firms or corporations conducting or operat- 
ing a bathing resort in or near the ocean and 
ocean and gulf front of this State, for hire, the 
sum of $200.00 in each county where such bath- 
ing resort is located. Provided the word "near" 
as used in the above-stated section, is defined to 
mean within two miles of the shore line of any 
ocean and/or gulf referred to in said section. Acts 
1929, p. 70, § 25. 

§ 993 (272). Toll-Bridges and ferries. — Upon 
all persons or corporations operating ferries, 
$15.00. Upon all persons or corporations operat- 
ing toll-bridges, $100.00, said tax to be paid to the 



[48] 



§ 993(273) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(283) 



tax-collector of the county in which the bridge is 
located or situated. Provided, that this tax shall not 
be required of any ferry or toll-bridge the receipts 
from which do not amount to more than $500.00 
per annum. And provided further, that the pro- 
visions of this paragraph shall apply to line 
bridges as well as bridges wholly within the con- 
fines of this State. 

§ 993 (273). Trucks (Gasoline or Oil).— Upon 
each person, firm, or corporation selling oil or gas- 
oline from a wagon or truck, $10.00 for each wag- 
on or truck. 

§ 993(274). Undertakers. — Upon each person, 
firm, or corporation whose business is that of 
burying the dead and charging for same, co.n- 
monly known as undertakers in or within a radius 
of fifteen miles of the corporate or town limits 
of cities of more than 50,000 inhabitants, $200.00; 
in or near cities from 10,000 to 50,000 inhabitants, 
$100.00; in or near cities from 5,000 to 10,000 in 
habitants, $50.00; in or near cities or towns of 
from 2,500 to 5,000 inhabitants, $20.00; in or 
near towns of less than 2,500 inhabitants, $10.00 
for each place of business. Provided the word 
"'near" as used in the above stated section, is de- 
fined to mean within three miles of the incor- 
porate limits of any town or city referred to in 
said paragraph. Acts 1929, p. 71, § 26. 

§ 993 (275). Warehouses (Cotton). — Upon each 
person, firm, or corporation operating a ware- 
house or yard for the storage and handling of cot- 
ten for compensation, license-tax is as follows: 
Where 500 to 5,000 bales are handled in one year, 
$10.00; where 5,000 to 10,000 bales are handled in 
one year, $25.00; where 10,000 to 20,000 bales are 
handled in one year, $50.00; where 20,000 to 30,000 
bales are handled in one year, $100.00; where more 
than 30,000 bales are handled in one year, $200.00. 

§ 993 (276). Warehouse (Merchandise, etc). — 

Upon each person, firm, or corporation operating 
a warehouse or yard for storage of goods, wares, 
or merchandise and farm products other than cot- 
ten, and charging for the same, $25.00. Provided, 
that any warehouse that pays taxes as provided 
in section 993 (275) shall not be subject to the 
tax required bv this paragraph. 

§ 993 (277). Wood dealers. — Any person, firm, 
or corporation dealing in wood shall pay a tax of 
$10.00 for each place of business. 

§ 893 (278). Plumbing, heating, steam-fitting 
and tinning contractors — Upon every plumbing, 
heating, steam-fitting and tinning contractor, in 
counties having a city with a population over 
50,000 the sum of $25.00; in counties having a 
city with a population less than 50,000 and over 
15,000, the sum of $15.00; in counties having a 
city or towns less than 15,000 the sum of $10.00. 

§ 993(279). Malt extracts and malt products. — 

Upon all persons and companies carrying on in 
this State the business of manufacturing or sell- 
ing, by wholesale or retail, any and all malt 



syrups, as an occupation tax for the privilege of 
carrying on said business an amount payable at 
the end of each quarter, equal to one per cent, of 
the gross receipts from said business in this 
State. Within three days from the end of each 
quarter of the calendar year each person or com- 
pany engaged in said kind of business shall make 
returns under oath to the Comptroller-General of 
this State, showing the amount of said gross 
receipts, with a detailed statement of the parties 
from whom said receipts are received. Provided 
further that this lax shall not apply to malt 
syrups not flavored with hops and sold by the 
manufacturers of said products to bakers in bake 
shops for use in the manufacture of bread, nor 
to malt syrup not flavored with hops and sold by 
manufacturers of said products to the operators 
of textile mills for use in the bleaching of cot- 
ton cloth; and provided further that said malt 
syrups shall not be additionally taxed under § 
993(270). Acts 1929, p. 72, § 28. 

§ 993(280). Chain Stores. — Under the police 
powers of this State, the business of conducting 
chain stores and/or a chain of stores, for the 
selling of any kind of merchandise, hereby is 
classified as a business tending to foster monop- 
oly; and there is hereby levied upon each and 
every such person, firm, or corporation, owning, 
operating, maintaining, or controlling a chain of 
stores, consisting of more than five stores, the 
sum of $50.00 for each store. "Chain of Stores" 
as used herein shall mean and include five or 
more stores, owned, operated, maintained, or 
controlled by the same firm, person, or corpora- 
tion, in which goods, wares, or merchandise of 
any kind are sold at retail in the State of Geor- 
gia. Provided that the provisions of this para- 
graph shall apply to wholesale chain stores, and/ 
or chains of stores as well as to retail chain 
stores; and provided further that this tax shall 
apply to each and every chain of stores as here- 
in defined, and said tax shall be paid by each 
store in any given chain, whether the same be 
owned, operated, and controlled by any person, 
firm, or corporation, or by any holding company 
o'r trustee, who holds the title and/or beneficial 
interest in the same, or in any units of any chain 
of stores, to and for the use and benefit of the 
owners of the entire chain of stores, or of any 
unit or units of the same. Acts 1929, p. 71, § 27. 

§ 933 (281). Fish and sea food peddlers; non- 
resident. — Upon each non-resident firm or individ- 
ual engaged in peddling fish, oysters, shrimp, or 
other sea food, ten ($10.00) dollars for each vehi- 
cle operated in each county in the State. 

§ 993 (282). Dogs. — All dogs are hereby made 
personal property, and shall be given in and taxed 
as other property of this State is given in and 
taxed, such tax to be enforced by levy and sale 
as other taxes are collected, and not to interfere 
with the imposition and collection of any munic- 
ipal taxes on dogs, whether such dog or dogs be 
owned by the taxpayer, his wife or minor chil- 
dren. 



§ 993 (283). Sewing-Machines. — Upon ever> 



Ga— 4 



[49] 



§ 993(284) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(286) 



sewing-machine [company] selling or dealing in 
sewing machines by itself or its agents in this 
State, and all wholesale and retail dealers in sew- 
ing-machines, selling machines manufactured by 
companies that have not paid -the tax herein, 
$400.00 for each fiscal year or fraction there- 
of, to be paid to the Comptroller-General at 
the time of commencement of business, and 
said companies or dealers shall furnish the 
Comptroller-General with a list of agents au- 
thorized to sell machines of their manufac- 
ture or under their control, and shall pay to 
said Comptroller-General the sum of $10.00 fo; 
each of said agents for the fiscal year or frac- 
tional part thereof, for each county in which said 
agents do business for said company. Upon the 
payment of said additional sum the Comptroller- 
General shall issue to each of said agents a 
certificate of authority to transact business in 
this State. Before doing business under this Act, 
all sewing-machine agents shall be required to 
register their names with the ordinaries of those 
counties in which they intend to operate, and ex- 
hibit to said ordinaries their license from the 
Comptroller-General, and to keep such license 
posted on their vehicles, or at their place of busi- 
ness. Wholesale and retail dealers in sewing- 
machines shall be required to pay the tax pro- 
vided herein for each manufacturer of sewing- 
machines sold by them, except where the tax 
required by this Act has been paid by said manu- 
facturer. All unsold sewing-machines belonging 
to sewing-machine companies, dealers, or their 
agents, in possession of said companies, dealers, 
their agents or others, shall be liable to seizure 
and sale for paj^ment of such fees, license, or tax. 
Any person who shall violate the provisions of 
this section shall be guilty of a misdemeanor, 
and on conviction shall be punished as prescribed 
in Section 1065, Volume 2, of the Code of 1910. 
None of the provisions of this section shall apply 
to licensed auctioneers selling second-hand sew- 
ing-machines, or to officers of the law under legal 
process, or to merchants buying and selling ma- 
chines on which a license tax has been paid as 
herein provided, and who keep the machines and 
sell and deliver them at their place of business, 
such sales not being on commission. Provided, 
that if said merchant shall employ an agent or 
agents to deliver or sell the machines, the provi- 
sions of this Act shall apply to said agent or 
agents. 

§ 993 (284). Taxes, how returned.— -The tax 
provided for in section 993 (291), requires return 
made to the Comptroller-General in accordance 
with the law of Georgia. The tax required by §§ 
993 (172), 993 (173) shall be returned to the re- 
ceiver of tax returns in the county of the residence 
of the person liable to such tax, and shall be 
entered by the receiver upon the digest of taxable 
property. In the case of the tax imposed upon 
foreign corporations by § 993 (212), and the 
tax imposed by § 993 (241) upon manufacturers 
of machinery and implements, upon soft-drink 
syrups by § 993 (270), and upon carbonic acid gas 
by § 993 (200), the return is required to be made 
and the tax paid to the Comptroller-General. The 
tax imposed by § 993 (227) on Insurance Agents 



is required to be paid to the Insurance Commis- 
sioner. The tax imposed upon legislative agents 
by § 993 (230) shall be paid to the Secretary of 
State when each person registers, and he shall not 
be allowed to register until such tax is paid. Alii 
other taxes enumerated and set forth in § 993 (169) 
to § 993 (281) shall be returned and paid to the tax 
collector of the county where such vocations are 
carried on. Provided, however, that nothing in 
this section shall be construed as changing any 
other provision in this Act as to whom any tax. 
shall be paid. 

Editor's Note.— Note that the Act of 1927 from which this 
section is taken refers to paragraph 111 of section 2 of the 
act. But paragraph 110, section 993(281) is the last para- 
graph of said section. 



§ 993 (285). Taxes, how paid. — Be it further 
enacted by the authority aforesaid, that the taxes 
provided for in this Act shall be paid in full for 
the fiscal year for which they are levied; and 
except where otherwise provided, said taxes shall 
be paid to the tax-collectors of the counties where 
such vocations are carried on, at the time of 
commencing to do business. Before any person 
shall be authorized to open up or carry on said 
business, they shall go before the ordinary of 
the county in which they propose to do business 
and register their names, the business they pro- 
pose to engage in, the place where it is to be con- 
ducted; and they shall then proceed to pay the tax 
to the collector, and it shall be the .duty of the 
said ordinary to immediately notify the tax-col- 
lector, of such registration, and at the end of each 
quarter to furnish the Comptroller-General with 
a report of such special tax registration in his- 
office. Any person failing to register with the 
ordinary or, having registered, failing to pay the 
special tax as herein required, shall be guilty of 
a misdemeanor, and on conviction shall be fined 
not less than double the tax, or he imprisoned, as 
prescribed by Section 1065 of Volume 2 of the 
Code of 1910, or both in the discretion of the 
court; one-half of said fine shall be applied to 
the payment of the tax and the other to the 
fund of fines and forfeitures for the use of the 
officers of the court. Provided, however, that 
in all counties of this State where the officers 
of the Superior Court, or city court, are now or 
may hereafter be upon the salary basis, the other 
half of the fine shall be paid into the treasury of 
such counties and shall become the property of 
such counties. 

§ 993 (286). Insurance companies. — (1) All for- 
eign and domestic insurance companies doing 
business in this State shall pay one and one-half 
(l l / 2 %) per cent, upon gross premiums received 
bv them in this State for the year, with no de- 
ductions for dividends, whether returned in cash 
or allowed in payment or reduction of premiums,. 
or for additional insurance; nor shall any deduc- 
tion be allowed for premium abatements of any 
kind or character, or for reinsurance, except com- 
panies doing business in Georgia, or for cash 
surrender values paid, or for losses or expenses of 
any kind, said tax being imposed upon gross pre- 
miums without any deductions whatever except 
for premiums returned on change of rate and 



[50] 



§ 993(286) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 933(237) 



cancelled policies and on reinsurance as above 
provided. Provided, that local organizations 
known as Farmers' Mutual Insurance Companies, 
operating in not more than four counties, shall 
not be subject to this tax. Provided, further, 
that mutual fire insurance companies chartered by 
this State, which require their members to make 
premium deposits to provide for losses and ex- 
penses, and which premium deposits are used 
wholly for the payment of losses and expenses 
and returned to the policyholders or held to pay 
losses and expenses and as reinsurance reserves, 
shall not be subject to this tax. 

(2) Every insurance company incorporated un- 
der the laws of this State, and doing business on 
the legal-reserve plan, shall be required to return 
for taxation all of its real estate as other real 
estate is returned, and all of the personal property 
owned by it shall be ascertained in the following 
manner: From the total value of the assets held 
by the company, both real and personal, shall be 
deducted the assessed value of all real estate ownea 
by the company in this State, the non-taxable 
funds deposited by the company with the State 
Treasurer, and the amount of the reserve or net 
value of the policies required by law to be held 
by the company for its policyholders, and which 
belong to such policyholders; the remainder shall 
be the value of the personal property owned by 
and taxable against such companies. 

(3) That whenever any insurance company do- 
ing business in this State shall make it appear by 
proof to the Insurance Commissioner that one- 
fourth of the total assets are invested in any or 
all of the following securities or property, to wit: 
Bonds of this State or of any county or munici- 
pality of this State, property situated in this State 
and taxable therein, loans secured by liens on real 
estate situated in this State, or policy loans by 
insurance policies issued by such company on 
lives of persons resident of this State, then the 
premium tax levied by the first paragraph of this 
section shall be abated or reduced to one per 
centum upon the gross receipts of such company; 
and if the amounts so invested by any such com- 
pany shall be as much as three fourths of the 
total assets of such company, then said premium 
tax shall be abated or reduced to three fourths 
of one per centum upon such gross receipts of 
such company. 

§ 9£3 (287). Manufacturing companies — Be it 

further enacted by the authority aforesaid, That 
the president, superintendent, or agents of all 
manufacturing and other companies, whether in- 
corporated or not (other than railroad, telegraph, 
telephone, express, sleeping and palace-car com- 
panies, and such other companies as are required 
to make return of the value of their franchise 
to the Comptroller-General under the provisions 
of the Act approved December 17th, 1902, en- 
titled an Act to provide for and require the pay- 
ment of taxes on franchises, and to provide the 
method for the return and payment of said taxes), 
and all persons and companies conducting busi- 
ness enterprises of every nature whatsoever, shall 
return for taxation at its true market value of all 
their real estate to the tax-receiver of the county 
wherein said real estate is located. Provided, 



That if the real estate, upon which said manufac- 
turing or other business enterprise of whatsoever 
nature is carried on, lies on or across the county 
line, or county lines, and in two or more counties, 
said real estate shall be returned to the tax-re- 
ceiver of the county wherein are located the main 
buildings containing the machinery, or most of the 
main buildings. Provided further, that all per- 
sons, companies, and corporations not excepted 
above, conducting any business enterprise upon 
realty not taxable in the county in which such pei - 
sons reside or the office of the company or corpo- 
ration is located, shall return for taxation their 
stock of merchandise, raw materials, machinery, 
live stock, and all other personalty employed in the 
operation of such business enterprises, together 
with the manufactured goods and all other 
property of such business enterprises and notes 
and accounts made and the money used in 
the prosecution of such business enterprises on 
hand at the time for the estimation of property 
for taxation, including all personalty of whatso- 
ever kind connected with or used in such enter- 
prises in any manner whatsoever, in the county 
in which is taxable the realty wherein such busi- 
ness enterprises are located or carried on. Pro- 
vided further, that the agent in this State of any 
person, firm, or corporation resident without this 
State, who shall have on hand and for sale, stor- 
age, or otherwise, as such agents, merchandise or 
other property, including money, notes, accounts, 
bonds, stocks, etc., shall return the same for tax- 
ation to the tax-receiver of the county wherein 
the same may be taxed for State and county pur- 
poses as other property in this State is taxed. The 
word "merchandise" shall be held to include 
guano, commercial fertilizer, save and except that 
all canal and slackwater navigation companies shall 
make, through their respective executive, officers 
or stockholders in possession of the same, returns 
to the tax-receiver of each county in which the same 
is located, or through which the same shall pass 
in whole or in part, of the right-of-way, locks, 
and dams, toll-houses, structures, and all other 
real estate owned by or used by the company or 
stockholders thereof. Provided, that this Act 
shall not make subject to taxation any property 
of canal or navigation companies which is not 
subject to taxation by the laws of this State now 
existing. The president of every manufacturing 
company in this State, and agent, general man- 
ager, or person in possession or charge of the busi- 
ness and property in this State of any non-resi- 
dent persons, firm, or corporation, shall be re- 
quired to answer under oath, in addition to those 
provided by law, the following questions: 

1. What is the true market value of the real 
estate of the company you represent, including 
the buildings thereon? 

2. What is the true market value of your ma- 
chinery of every kind? 

3. What is the true market value of real estate 
not [now?] used in the conduct of the business of 
your company? 

4. What is the true market value of raw ma- 
terials on hand on the day fixed for return of 
property for taxation? 

5. What is the true market value of manufac- 
tured goods or articles on hand on the day for 



[51] 



§ 993(288) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(290) 



the return of property for taxation, whether at 
your principal office or in the hands of agents, 
commission merchants, or others? 

6. How much money did your company have on 
hand the ,day fixed for the return of property for 
taxation, whether within or without the State? 

7. State separately the true market value of the 
notes, bonds, and other obligations for money or 
property of every kind on hand on the day fixed 
for the return of property for taxation. And such 
company shall be taxed upon its entire property 
so ascertained, and the Comptroller-General is 
authorized to frame and have propounded any 
other questions which in his judgment will pro- 
duce a fuller return. 

§ 993 (288). Railroads; return, to whom made. — 

(1). All railroad companies, street and suburban 
railroads, or sleeping-car companies, or persons 
or companies operating railroads or street-rail- 
roads or suburban railroads or sleeping-cars in 
this State, all express companies, including rail- 
road companies doing express, telephone, or tel- 
egraph business, and all telephone and telegraph 
companies, person or persons doing an express, 
telephone, or telegraph business; all gas, water, 
electric light or power, hydro-electric power, 
steam heat, refrigerated air, dockage or cranage, 
canal, toll-road, toll-bridges, railroad equipment, 
and navigation companies, person or persons do- 
ing a gas, water, electric light or power, hydro- 
electric power, steam heat, refrigerated air, dock- 
age or cranage, canal, toll-road, toll-bridge, rail- 
road equipment, or navigation business, through 
their president, general manager, owner, or agent 
having control of the company's offices in this 
State, shall be required to make annual tax returns 
of all property of said company located in this 
State, to the Comptroller-General; and the laws 
now in force providing for the taxation of rail- 
roads in this State, shall be applicable to the 
assessments of taxes from said businesses as 
above stated. Provided, that small telephone com- 
panies, or person or persons doing a telephone 
business, whose capital stock or property is of 
less value than ($5,000.00) five thousand dollars, 
shall be required to make returns to the tax-re- 
ceivers of the counties in which such property is 
located, instead of making returns to the Comp- 
troller-General. 

(2). Sleeeping car companies. That each non- 
resident person or company whose sleeping-cars 
are run in this State shall be taxed as follows: 
Ascertain the whole number of miles of railroads 
over which sleeping cars are run, and ascertain the 
entire value of .all sleeping cars of such person or 
company, then tax such sleeping cars at the regular 
tax rate imposed upon the property in this State 
in the same proportion to the entire value of such 
sleeping-cars that the length of lines in this State 
over which such cars are run bear to the 
length of lines of all railroads over which such 
sleeping-cars are run. The returns shall be made 
to the Comptroller-General by the president, gen- 
eral agent, agent or person in control of such cars 
in this State. The Comptroller-General shall 
frame such questions as will elicit the informa- 
tion sought, and answers thereto shall be made 
under oath. If the officers above referred to in 



control of said sleeping-cars shall fail or refuse 
to answer, under oath, the questions propounded, 
the Comptroller-General shall obtain the informa- 
tion from such sources as he may, and he shall 
assess a double tax on such sleeping-cars. If the 
taxes herein provided for are not paid, the Comp- 
troller-General shall issue executions against the 
owners of such cars, which may be levied by the 
sheriffs of any county in this State upon the 
sleeping-car or cars of the owners, who have 
failed to pay the taxes. 

(3). Railroad equipment companies. Any per- 
son or persons, copartnership, company, or corpo- 
rations, wherever organized or incorporated, own- 
ing or leasing or furnishing or operating any kind 
of railroad cars except dining, buffet, chair, parlor, 
palace, or sleeping-oars, which cars are operated, 
or leased or hired to be operated, on any railroad 
in this State, shall be deemed an equipment com- 
pany. Every equipment company, as here- 
in defined, shall be required to make re- 
turns to the Comptroller-General, and shall be 
taxed as follows: Ascertain the total number and 
the value of all cars of such equipment company, 
the total car-wheel mileage made by said 
cars in the United States, and the total car- 
wheel mileage in Georgia. Then tax such 
cars at the regular rate imposed upon prop- 
erty of this State in the same proportion to the 
entire value of such cars that the car-wheel 
mileage made in Georgia bears to the entire car- 
wheel mileage of said cars in the United. States. 
The returns shall be made to the Comptroller- 
General by the president, general manager, agent, 
or person in control of such cars; and the Comp- 
troller-General shall frame questions as will elicit 
the information and answers thereto shall be 
made under oath. If the officers above referred 
to in control of said cars shall fail or refuse to 
answer under oath the questions propounded, the 
'Comptroller-General shall obtain the information 
from such sources as he may, and he shall assess 
a double tax on such cars. If the taxes herein 
provided are not paid, the Comptroller-General 
shall issue executions against said equipment com- 
pany, which may be levied by the sheriff of any 
county in this State upon any car or cars owned, 
leased, or operated by the company failing to pay 
the tax. 

§ 993 (289). Railroad returns and by whom made. 

— The presidents of all railroad companies doing 
business in this State shall make returns to the 
Comptroller-General in the manner provided by law 
for the taxation of the property or the gross receipts 
or net income of such railroads, and shall pay 
the Comptroller-General the tax to which such 
property or gross receipts or net income may be 
subject according to the provisions of this Act 
and the laws now in force relating to the tax on 
railroads; and on failure to make returns or re- 
fusals to pay tax, said company shall be liable to 
all the penalties now provided by law, and the 
Comptroller-General is hereby required, upon fail- 
ure of such companies to make returns, or if made 
and not satisfactory to said officer, to proceed 
against such companies as provided in Section 1050 
of the Code of 1910, Volume 2. 



§ 993 (290). Banks. — No tax shall be assessed 



[ 52 



§ 993(291) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(296) 



upon the capital of banks or banking associations 
organized under the authority of this State, or the 
United States, located within this State, but the 
shares of the stockholders of the banks or tank- 
ing associations, whether resident or non-resident 
owners, shall be taxed in the county where the 
bank or banking association are located, and not 
elsewhere, at their full market value, including 
surplus and undivided profits, at the same rate 
provided in this Act for the taxation of other 
property in the hands of private individuals. Pro- 
vided, that nothing in this section contained shall 
be construed to relieve such banks or banking 
associations from the tax on real estate held or 
owned by them, but they shall return .said real 
estate at its true market value in the county where 
located. Provided further, that where real estate 
is fully paid for, the value at which it is returned 
for taxation may be deducted from the market 
value of their shares; and if said real estate is not 
fully paid for, only the value at which the equity 
owned by them therein is returned for taxation 
shall be deducted from the market value of their 
shares. The bank or banking associations them- 
selves shall make the returns of the property and 
the shares therein mentioned and pay the taxes 
herein provided. Branch banks shall be taxed on 
the value of the capital employed in their opera- 
tion, in the counties, municipalities, and districts 
in which they are located, and the parent bank 
shall be relieved of taxation to the extent of the 
capital set aside for the exclusive use of such 
branches. Provided further that banks and trust 
companies doing a general banking business 
shall not be required to pay any income tax. 
Acts 1929, p. 75. 

§ 993 (291). Building and loan associations.— 

Be it further enacted by the authority aforesaid, 
that mutual builiding and loan associations operat- 
ing only in the county of their charter, and limit- 
ing their loans to members, shall not be assessed 
on their capital loaned to stockholders or members 
thereof. All other building and loan associations 
or other association of like character shall be 
required to return, to the tax-receiver of the 
county where such associations are located, all 
real and personal property of every kind and char- 
acter belonging to such associations, except the 
real property located in another county shall be 
returned to the tax-receiver of that county. 

§ 993 (292). Return by resident agents, — Be it 

further enacted by the authority aforesaid, that 
the president and principal agents of all incor- 
porated companies herein mentioned, except such 
as are required to make returns to tax-receivers 
of the counties, shall make returns to the Comp- 
troller-General under the rules and regulations 
provided by law for such returns and subject to 
the same penalties and modes of procedure for the 
enforcement of taxes from companies or persons 
required by law to make returns to the Comp- 
troller^General. 

§ 993 (293). Duties of tax-collectors, sheriffs, 
etc. — It shall be the duty of the sheriffs, their 
deputies and constables of this State to look care- 
fully after the collection of all taxes that may be 



due the State of Georgia under this Act, or any 
other special taxes due the State of Georgia. It 
shall be the duty of all tax-collectors and sheriffs 
and constables of this State to direct and see 
that all persons, firms, or corporations violating 
this Act or any of the tax Acts of this State shah 
be prosecuted for all violations of the tax laws; 
and every person convicted for a violation of this 
Act or any of the special tax laws of Georgia, 
upon the information of any citizen of this State, 
one fourth of the fine imposed upon any person 
for violation of the tax laws shall, by order of said 
court, be paid to such informant or prosecutor. 

§ 993 (294). "In towns and cities" defined.— 

Whenever in any section or paragraph of this Act 
the words "in towns or cities" occur, the same 
shall be construed to mean "within one mile of 
villages, towns, or cities," unless otherwise speci- 
fied. 

§ 993 (295). Fuel distributors; terms defined 

The terms used in §§ 993 (295) to 993 (302) shall 
be construed as follows: "Fuels" shall include 
gasoline, benzol, naptha, amd other fuels used in 
internal combustion engines, but shall not include 
any such articles which, under a distillation test 
conducted as prescribed by the bureau of mines 
of the United States Government for gasoline, 
will show distillation of the first drop at a temper- 
ature of not less than 200 degrees Fahrenheit, and 
shall not include kerosene oil, or the distillates 
commonly known as crude fuel oils. "Kerosene" 
as used in this Act shall include the ordinary 
household petrolem oil used with wick burners 
for illuminating, heating, and cooking purposes. 

"Distributor" shall include any person, associ- 
ation of persons, firm, corporation, and political 
subdivision of this State, (a) That imports or 
causes to be imported, and sells at wholesale or 
retail or otherwise within this State, any of the 
fuels or kerosene as specified above; or (b) That 
imports or causes to be imported, and withdraws 
for use within this State, by himself or others, 
any of such fuels or kerosene from the tank-car 
or other original container or package in which 
imported into this State; or (c) That manufac- 
turers, refines, produces, or compounds any of 
such fuels or kerosene within this State, and sells 
the same at wholesale or retail or otherwise with- 
in this State for use or consumption within this 
State. 

The term "distributor" shall not include any 
retail dealer in such fuels or kerosene, or opera- 
tor or proprietor of a gasoline filling-station or 
public garage or other place at which such fuels 
are sold, where such dealer or other person pro- 
cures his entire supply thereof from a "distributor" 
as above defined, who has qualified, as such as 
hereinafter provided. Act 1927, p. 104. 

§ 993(296) Fuel distributors amount of tax. — 

Each distributor of fuels who engages in such 
business in this State shall pay an occupation 
tax of six cents per gallon for each and every 
gallon of such fuels (1) imported and sold with- 
in this State, or (2) imported and withdrawn for 
use within this State, or (3) manufactured, re- 
fined, produced, or compounded within this 



[53] 



§ 993 (296a) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(302) 



State and sold for use and consumption within 
this State, or used and consumed within this 
State by the manufacturer, refiner, producer, or 
compounder. Nothing in this Act contained 
shall be so construed as to cause double taxation 
on any of the products specified herein. Where 
kerosene or fuels are manufactured or refined in 
this State are shipped out of this State and 
are brought back into this State and used 
or consumed, the respective taxes herein fixed 
shall be paid on such kerosene and fuels. Any 
manufacturer or refiner in this State may sell to 
any duly licensed distributor under the terms of 
this act, and require the purchasing distributor 
to pay the tax herein imposed; provided such 
manufacturer or refiner shall report all such sales 
to the Comptroller-General not later than the 
next business day after the shipment was made, 
giving full details of the sale, including quantity, 
the car initials, and number, if a car-load ship- 
ment, date of shipment, and name and address of 
consignee. That the proceeds of said tax shall 
be distributed as follows: four cents per gallon 
shall be set aside to the State-highway fund, for 
use in construction on the State-highway system 
of roads, or State-aid System of roads; and one 
cent per gallon to the several counties of this 
State as now provided by law. The one cent of 
gas tax not allocated under the terms of this 
bill is hereby set aside to the public schools of 
said State for an equalization school fund. That 
said six cents tax shall become operative and in 
effect on the first day of September, 1929. Pro- 
vided, however, that should that portion of said 
gas tax bill allocated or set apart to the counties 
of this State not be available for any reason for 
such allocation to the said counties, then and' in 
such event such portion of said tax be and is 
hereby allocated and set apart to the State-high- 
way fund to be expended on the State-highway 
System by the State Highway Board in addi- 
tion to the said four cents tax already allocated 
to said State-highway system; and provided fur- 
ther that should that portion of said gas tax al- 
located or set apart to the equalization fund for 
the common-school system not be available for 
any reason for such allocation to the said equali- 
zation fund, then and in such event such portion 
of said tax be and is hereby allocated and set 
apart for educational purposes in instructing 
children in the common schools of this State, in 
addition to any other appropriation and alloca- 
tions to the support of the common schools of 
this State, and shall be paid into the treasury of 
said State and there remain covered for such pur- 
poses. Acts 1929, p. 101, § 2. 

§ 993 (296a). Further definition of ''distribu- 
tor." — ."Distributor" as used in the 1929 amend- 
ment shall also include any person, firm, corpo- 
ration, association of persons, municipalities, 
counties, or any subdivision thereof in the State 
of Georgia, which shall import into this State 
from any other State or foreign country, or shall 
receive by any means into this State, and keep 
in storage in this State for a period of twenty- 
four hours or more after the same shall lose 
the interstate character as a shipment in inter- 
state commerce, any of the fuels or kerosene 
as specified above. Acts 1929, p. 103, § 4. 



[54] 



§ 993(297). Fuel distributors; tax on kerosene 
distributors. — Each distributor of kerosene who 
engages in such business in this State shall pay 
an occupation tax of one (1) cent per gallon; the 
proceeds of such tax to be covered into the gen- 
eral treasury. All of the subsequent regulatory 
provisions of this Act, except the rate of tax, shall 
apply to distributors of kerosene. The (1) cent 
of kerosene oil tax levied under this section is 
hereby set aside to the public schools of said State 
for an equalization school fund. 

§ 993 (298). Fuel distributors; registration. — 

Every such distributor shall register with the 
Comptroller-General of this State on or before 
September 1st, 1927, and on or before the same day 
of the same month of each succeeding year, giving 
his or its name, place of business, and post-office 
address; and shall obtain from said Comptroller- 
General a license to do business as a distributor 
of motor-fuels and kerosene in this State. The 
Comptroller-General shall keep a well-bound book 
to be used for the purpose of registration as herein 
described. 

§ 993 (299). Fuel distributor; invoices and bills, 

— Be it further enacted by the authority aforesaid, 
that such distributor shall keep and preserve all 
invoices of bills of fuels and kerosene sold for the 
period of one year, and submit the same to the 
Comptroller-General of this State, whenever re- 
quired by him. 

§ 993 (300). Fuel distributors; monthly reports. 

— All distributors of fuels and kerosene in this 
State shall make a monthly report, to the Comp- 
troller-General of this State, of all fuels and 
kerosene sold or used by them. The first such 
return or report shall be made on or before Octo- 
ber 20, 1927, and shall embrace and include all 
fuels and kerosene sold or used during the month 
of September, 1927, and a similar return or report 
shall be made on or before the 20th of each month 
thereafter, and shall embrace and include all fuels 
and kerosene sold or used during the immediately 
preceding calendar month. Said report or return 
shall show the number of gallons sold or used, 
and shall be sworn to before an officer of this 
State duly authorized to administer oaths. 

§ 993(301). Payment to Comptroller-General. 

— Each distributor of fuels and kerosene engaged 
in such business in this State shall pay the oc- 
cupation tax of six cents per gallon on fuels and 
one cent per gallon on kerosene, as herein pro- 
vided, to the Comptroller-General of this State. 
The first such payment shall be made on or be- 
fore October 20, 1927, and shall embrace and 
include the tax for all fuels and kerosene sold or 
used during the month of September, 1927; and on 
or before the 20th of each month thereafter he 
shall pay to the Comptroller-General said occupa- 
tion tax on all fuels and kerosene sold or used 
during the immediately preceding calendar month. 
Acts 1929, § 3. 

§ 993 (302). Fuel distributors; bond by distribu- 
tor From and after the passage of this Act each 



§ 993(303) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(308) 



■distributor of motor fuels and kerosene engaged 
in such business in this State shall give a good and 
sufficient indemnifying bond, payable to the 
State of Georgia, in a sum not less than $25,000.00. 
Said bond shall be for tne payment of the occu- 
pation tax, the making of the monthly report and 
the annual registration as hereinbefore set forth, 
and for the full, complete and faithful performance 
of all the requirements of this Act. Said bond 
shall be made by a surety company authorized to do 
business in this State, and the cost of same shall 
be paid by the distributor. Provided further, 
that when a distributor collects less than $25,000.00 
per month in taxes due the State, his bond shall 
be fixed in the discretion of the Comptroller- 
General of the State. 

§ 993(303). Filling stations. — That each and 
every person, firm, association or corporation 
within the State retailing or wholesaling gaso- 
line must pay a tax of $5.00 on each and every 
pump or filler used or in connection with the 
sale of gasoline. Each and every person, firm, 
association, or corporation liable for the tax 
herein imposed shall pay the same to the Comp- 
troller-General of this State at the beginning of 
each fiscal year, and upon said payment so 
made the Comptroller-General of this State shall 
issue or cause to be issued to the said person, 
firm, association, or corporation paying said tax 
a receipt for each pump or filler so taxed, which 
said receipt shall be at all times displayed in the 
filling-station or place of business of the person 
or corporation paying said tax, showing the ex- 
act numbers of pumps or fillers the said per- 
son, firm, association, or corporation is entitled 
to operate. Acts 1929, p. 73, § 30. 

§ 993(304). Auto transportation companies. — 

There shall be collected by the Comptroller- 
■General from every auto transportation com- 
pany, association, or individual, as defined here- 
inafter, to which has been granted a certificate 
of public convenience and necessity, which it or 
they are hereby required to obtain from the 
Public Service Commission of this State, per- 
mitting him, it, or them to engage in the trans- 
portation of passengers or freight, or both, be- 
tween fixed termini, an occupation lax on a 
mileage basis of one quarter (%) cent per mile 
on all busses with a capacity of 10 passengers 
or less, and a mileage tax of one-half { l / 2 ) cent 
per mile on all busses with a capacity of not 
more than 20 passengers nor less than 10 pas- 
sengers, and a mileage tax of three quarters 
(34) cent per mile on all busses with a capac- 
ity of more than 20 passengers; and a mileage 
tax of three quarters (24) cent per mile on all 
trucks with a loaded capacity of less than 
-5,500 pounds, and a tax of two (2) cents per 
mile on all trucks with a loaded capacity of 
5,000 pounds or more, coming within the terms 
of this Act, for every mile traveled by the mo- 
tor vehicles of such auto transportation com- 
pany, association, or individual, over the public 
highways of this state. This tax shall be paid 
quarterly, beginning December 31, 1929. Pro- 
vided that at the time of issuing of said certifi- 
cate of public convenience and necessity, and 
at the beginning of each calendar quarter there- 
after, the Comptroller-General shall collect from 



each holder of such certificate the sum of seven- 
ty-five ($75.00) dollars as an advance payment 
upon the mileage tax herein levied for the en- 
suing quarter, which said amount shall at the 
end of the quarter be credited to said holder of 
such certificate, and the difference between the 
said amount and the correct amount of said tax 
shall be adjusted by the Comptroller-General 
with the said holder of such certificate. No oc- 
cupation tax or business license may be laid by 
any municipality upon any firm, person, or 
corporation coming under the provisions of this 
section. The provisions of this section shall 
not apply to bus lines operating under franchise 
of the United States Government and under the 
regulation and supervision of said United States 
Government and solely between any point or 
points in this State and a military reservation 
of said Government. Acts 1929, p. 74, § 31. 

§ 993(305). Automobile financing. — Upon every 
firm, person, or corporation engaged in the bus- 
iness of automobile financing, handling notes or 
any evidence of debt pertaining to the purchase 
of automobiles, and the discounts of the pur- 
chase-money notes thereof, a tax of one hun- 
dred dollars ($100.00) for each place of business. 
Acts 1929, p. 51, § 32. 

§ 993(306). Collection of taxes.— Whenever the 
State Tax Commissioner shall have reason to 
believe that the taxpayers in any county are not 
registering their businesses with the ordinary as 
required by law and are failing to pay their spe- 
cial taxes, he shall have authority, upon rec- 
ommendation of the Governor, to employ a 
competent person or persons to go in said 
county, ascertain the facts, collect said tax, and 
report his finding together with the amount of 
money collected to the State Tax Commissioner. 
The compensation for his services shall be a 
percentum of the taxes collected by his efforts; 
said commission to be fixed by the State Tax 
Commissioner upon approval of the Governor. 
Acts 1929, p. 76, § 34. 

§ 993(307). Penalty for default.— Be it fur- 
ther enacted by the authority aforesaid, that 
should any of taxes herein imposed remain due 
and unpaid for 30 days from due date thereof, 
then such person, firm, or corporation shall be 
subject to and shall pay a penalty of (50%) 
fifty per cent of the tax imposed. Acts 1929, p. 
76, § 35. 



ARTICLE 1A 
Cigar and Cigarette Tax 

§ 993(308). License, application, for each place 
of business; leaf tobacco not included. — Every 
person, firm, or corporation engaged in the busi- 
ness of purchasing, selling, or distributing with- 
in this State cigars or cigarettes shall, within 
thirty (30) days after the approval of this Act, 
file with the Commissioner of Revenue an ap- 
plication for a license permitting them to en- 



[55] 



§ 993(309) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(313) 



gage in such business. The application for li- 
cense shall be filed on blanks to be furnished 
by the Department of Revenue of said State 
for that purpose, and shall contain a statement 
including the name of the individual, the name 
of the partnership and of each individual part- 
ner, or corporation, the postoffice address, and 
the nature of the business, whether wholesale 
01 retail, in which engaged. In case any busi- 
ness is conducted at two or more separate 
places, license for each place of business shall 
be required; provided, that any person, firm, or 
corporation hereafter intending to engage in 
the business of buying, selling, or distributing 
cigars or cigarettes shall precedent to engaging 
in such business, file an application for a license 
in the manner and form hereinabove set forth 
required. Upon receipt of an application for a 
license to engage in the business above set forth, 
the Commissioner of Revenue shall issue to such 
applicant a license permitting the purchase, sale, 
and distribution of the articles referred to in 
this section. Such license shall be displayed at 
all times in some conspicuous place at or in his 
or its place of business easily seen by the public. 
Nothing herein shall be construed as requiring 
a license for the privilege of buying, selling, or 
distributing leaf tobacco; Provided further that 
every retail dealer, when filing application for 
license, shall state the kind and nature of busi- 
ness engaged in, whether drugs, grocery, hard- 
ware, general merchandise, or other business. 
No license provided by this Act shall be re- 
quired prior to October 1, 1929, and said licenses 
shall then terminate on December 31, 1930, after 
which date annual licenses shall be required for 
each calendar year commencing with January 
1, 1931. Acts 1929, p. 78, § 4. 

Editor's Note.— This act, codified as §§ 993(308) -993(315), 
amended the act of 1923, codified as §§ 993(149) et seq. of 
the Code of 1926. For penal provisions, see P. C. §§ 
464(4) et seq. 

§ 993(309). Revocation of license. — In addi- 
tion to the penalties imposed in this Act, and 
after conviction by a court of competent juris- 
diction for any violation of the provision of this 
Act, [See P. C. §§ 464(4) et seq.] the Commis- 
sioner of Revenue may revoke any license which 
may have been issued to the party or parties 
adjudged guilty by the court, and, upon good 
cause shown by the party whose license has 
been revoked, may issue a new license when, in 
his discretion such applicant conforms to the 
provisions of this Article. No license issued 
permitting the sale and distribution of tobacco 
products shall be transferable, and any license 
issued to any individual, firm, or corporation 
who shall afterwards retire from business, ex- 
cept as hereinafter stated, shall be null and void: 
Provided that any one may be allowed to operate 
for ten (10) days after [purchase of stocks in 
bulk, pending granting of license, upon applica- 
tion made upon such purchase; and provided 
further that heirs or legal representatives or 
surviving partners of deceased persons, and re- 
ceivers or trustees of insolvent corporations, may 
conduct said business for the period of said li- 
cense without taking out new license. Acts 
1929, p. 79, § 5. 



§ 993(310) Stamps, time of affixing. — The li- 



cense taxes imposed by this section shall be paid 
by retail dealers by affixing stamps in the man- 
ner and at the time herein set forth. In the 
case of cigars, the startups shall be affixed to> the 
box or container in which or from which they 
are normally sold at retail; and in the case of 
cigarettes, the stamps shall be affixed to each 
individual package: Provided that any retailer 
shall have forty-eight (48) hours within which 
to affix the stamps after such tobacco products 
are received by him or them. Acts 1929, p. -79, 
§ 7. 

§ 993(311). Sellers of stamps, commission of. — > 

The Commissioner of Revenue is hereby au- 
thorized to engage any person, firm, or corpo- 
ration to sell tax stamps, and shall allow as 
compensation, for receiving, selling, and account- 
ing for such stamps, not exceeding one (1%) 
per cent, of the amount sold, which said com- 
mission for the sale of said stamps shall be paid 
from the proceeds of the sale of said stamps. 
That the Commissioner of Revenue may pro- 
mulgate rules and regulations providing for the 
refund to dealer of the cost of stamps affixed to 
goods which by reason of damage become unfit 
for sale and are destroyed by the dealer or re- 
turned to the manufacturers. Acts 1929, p. 80, 
§ 8. 

§ 993(312). Condemnation, and sale of un- 
stamped goods. — •Whenever any cigarettes, ci- 
gars, stogies, or cheroots shall be found in the 
establishment or establishments of any retailer, 
if such goods shall have remained therein for a 
greater length of time than forty eight (48) 
hours after their receipt at or in the place of 
business of such dealer, without bearing the 
stamps required by the terms of this Article to 
be affixed thereto, as herein prescribed, the 
Revenue Commissioner of the State of Georgia, 
or his agents or deputies, is hereby authorized, 
and it shall be his duty, to seize such goods and 
immediately institute condemnation proceedings 
under the provisions of the law prescribed for 
condemnation in the premises; and if upon the 
hearing of such condemnation proceeding it shall 
appear that said goods were not stamped in ac- 
cordance with the provisions of this article, the 
Revenue Commissioner, or his agents or depu- 
ties, shall take possession of such goods, and ad- 
vertise the same in the county where seized for 
thirty days next preceding the day of sale, and 
shall" sell said goods at and before the court- 
house door of the county where said goods were 
seized, to the highest bidder for cash at such 
sale. In addition to the purchase-price of said 
goods, the successful bidder shall be required to 
purchase revenue stamps and affix same to the 
goods so purchased; and it shall be the duty of 
the said Commissioner of Revenue to cover into 
the Treasury of the State of Georgia any and all 
sums of money obtained by such sales, after de- 
ducting therefrom all expenses incident to the 
condemnation and advertising and sale of such 
goods. Acts 1929, p. 81, § 10-A. 

§ 993(313). Procedure in case of seizure. — In 

si! cases of seizure of any cigarettes, cigars, sto- 
gies, or cheroots as being subject to forfeiture 



[56] 



§ 993(313) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(316) 



under the provisions of this article, which, in the 
opinion of the officer or person making the sei- 
zure, are of the appraised value of $25.00 or 
more, the said officer or person shall proceed 
as follows: 

First: He shall cause a list containing a par- 
ticular description of the tobacco products here- 
inbefore described and so seized to be prepared 
in duplicate, and the appraisement thereof to be 
made by three sworn appraisers to be selected 
by said Commissioner of Revenue, or his agent, 
who shall be respectable and disinterested citi- 
zens of the State of Georgia, residing within the 
county where the seizure was made. Said list 
and appraisement shall be properly certified and 
attested by said Commissioner of Revenue, or 
his agent, and by said appraisers. For the serv- 
ices of each of said appraisers there shall be al- 
lowed the sum of $1.00 per day, not exceeding 
two (2) days, to be paid by the commissioner of 
Revenue out of any revenue received by hrni 
from the sale, or the proceeds of the sale of the 
confiscated goods of the individuals, companies, 
or corporations which may be affected by said 
seizure. 

Second: If the said goods are believed by the 
officer making the seizure to be of less value 
than $25.00, no appraisement shall be made. 

Third: Said officer or person making the seiz- 
ure or agent of the Commissioner of Revenue 
aforesaid, shall proceed to publish a notice, for 
fifteen days, in writing at the court-house door 
in the county where the seizure was made, de- 
scribing the articles and stating the time and 
place and cause of their seizure, and requiring 
any person claiming them to appear and make 
such claim in writing within thirty days from 
the date of the seizure. A copy of said notice 
shall be served upon the owner, or person in 
charge of such articles when seized, if the owner 
be known, within five days of the date of said 
seizure; the notice herein provided for shall be 
in the name of the Commissioner of Revenue, 
and may be served by any officer now author- 
ized by law to serve civil process, or any duly 
authorized employee of the department of Rev- 
enue. 

Fourth: Any person claiming the said goods 
so seized as contraband, within the time specified 
by the notice, may file with the clerk of the su- 
perior court of the county where the seizure is 
made, a claim in writing, stating his interest in 
the articles seized, under which said claim any 
lawful defense may be asserted, may execute a 
bond to the Commissioner of Revenue in the 
penal sum equal to double the value of said 
goods so seized, but in no case shall said bond be 
less than the sum of $50.00, with surety to be ap- 
proved by the clerk of the superior court in the 
county in which the goods are seized, condi- 
tioned that in the case of condemnation of the 
articles so seized the obligors shall pay to the 
Commissioner of Revenue the full value of the 
goods so seized, and all costs and expenses of 
the proceeding or proceedings to obtain said 
condemnation. And upon the delivery of said 
bond and a copy of the list of the articles so 
seized as aforesaid, the Commissioner of Rev- 
enue shall transmit the same, with the duplicate 
list or description of the goods seized, to the 



solicitor-general of the circuit in which said sei- 
zure was made, or, in his discretion, to the so- 
licitor of the city court of the county in which 
said seizure was made, if there is a city court 
in such county, and the solicitor-general afore- 
said, or solicitor of the City Court aforesaid, 
shall prosecute the case to secure the forfeiture 
of said goods in the court having jurisdiction. 
Upon the filing of the bond aforesaid, the said 
property seized shall be delivered to the claim- 
ant pending the outcome of said case, which 
said claim shall be filed and disposed of as other 
claim cases under the laws of this State. For 
the services in such cases of forfeiture as herein 
provided the solicitor-general or solicitor of 
the city court, as the case may be, shall receive 
$10.00 in each case; provided said sum does not 
exceed one half of the amount involved, and 
when the amount involved does not exceed $20.- 
00 he shall receive one-half of the amount re- 
covered. 

Fifth: If no claim is interposed, and no bond 
given within the time specified, or if claim is 
made and not sustained, the said solicitor-gen- 
eral or solicitor of the city court, as the case may 
be, may apply to the judge of the superior court, 
or judge of the city court, of the county where 
said property has been seized, for an order or 
a judgment, and for sale of said property at pub- 
lic outcry at the court-'house door of said county 
after three-days' advertisement by posting no- 
tice of said sale at the court-house door of said 
county. The proceeds of said sale when received 
by the Commissioner of Revenue shall be turned 
into the State Treasury as other revenues are 
required by law to be turned in. Acts 1929, p. 
81, § 10-B. 

§ 993(314). Return of seized goods. — The 

Commissioner of Revenue may, in his discretion, 
return any goods seized under this Act, or any 
part thereof, when it is shown that there was 
no intention to violate the provisions of this Act, 
upon payment to the Commissioner of Revenue, 
or his deputy or agent, of the amount due and 
required -by law for revenue stamps required un- 
der this Act to be placed on and upon any such 
property so returned. Acts 1929, p. 84, § 10-C. 

§ 993(315). Constitutionality. — In the event 
any section of this article shall be declared un- 
constitutional by the courts, the remaining sec- 
tions of this article shall not be affected thereby. 
Acts 1929, § 84, § 11. 



ARTICLE IB 
Occupation Privilege — Sales Tax Act of 1929 

§ 993(316). Definitions. — When used in this 
Article, the term "person" or the term "com- 
pan}V herein used interchangeably, includes any 
individual, firm, copartnership, joint adventure, 
association, corporation, trust, or any other 
group or combination acting as a unit, and the 
plural as well as the singular number, unless the 
intention to give a more limited meaning is dis- 



[57] 



§ 993(317) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(321) 



closed by the context. The term "tax year" or 
"taxable year" means either the calendar year, 
or the taxpayer's fiscal year when permission is 
obtained from the tax commission to use the 
same as the tax period in lieu of the calendar 
year. The term "sale" or "sales" includes the 
exchange of properties as well as the sale there- 
of for money, every closed transaction constitut- 
ing a sale. The word "taxpayer" means any per- 
son liable for any tax hereunder. The term 
"gross receipts" means the value proceeding or 
accruing from the sale of tangible property (real 
or personal), or service, or both, and all receipts, 
actual or accrued, by reason of the investment 
of the capital of the business engaged in, includ- 
ing interest, discount, rentals, royalties, fees, or 
other emoluments, however designated, and 
without any deduction on account of the cost of 
property sold, the cost of materials used, labor 
costs, interest or discount paid, or any other ex- 
penses whatsoever, and without any deductions 
on account of losses. The term "business" as 
used in this Act shall include all activities en- 
gaged in or caused to be engaged in with the ob- 
ject of gain, benefit, or advantage, either direct 
or indirect, and not excepting sub-activities, pro- 
ducing marketable commodities used or con- 
sumed in the main business activities, each of 
which sub-activities shall be considered business 
engaged in, taxable in the class in which it falls. 
The term "gross proceeds of sales" means the 
value proceeding or accruing from the sale of 
tangible property, without any deduction on ac- 
count of the cost of property sold, expense of 
any kind, or losses. Act 1929, p. 103, § 1. 

§ 993(317). Tax levy from October 1, 1929.— 

From and after the first day of October, one 
thousand nine hundred twenty-nine, there is 
hereby levied and shall be collected annual priv- 
ileges taxes against the persons, on account of 
the business activities, and in the amounts to be 
-determined by the application of rates against 
values and/or gross receipts, as the case may be, 
as follows: Acts 1929, p. 104, § 2. 

§ 903(318). Manufacturers taxed on value of 
products as shown by gross proceeds of sales, 
half mill on dollar. — Upon every person engag- 
ing or continuing within this State in the busi- 
ness of manufacturing, compounding, or pre- 
paring for sale, profit, or use any article, sub- 
stance, or substances, commodity or commodi- 
ties, the amount of such tax to be equal to the 
value of the articles manufactured, compounded, 
<or prepared for sale, as shown by the gross pro- 
ceeds derived from the sale thereof by the man- 
ufacturer or person compounding or preparing 
the same (except as hereinafter provided), a tax 
■of one half of one mill on the dollar thereof. The 
measure of this tax is the value of the entire 
products manufactured, compounded, or pre- 
pared for sale, profit, or use in this State, re- 
gardless of the place of sale or the fact that de- 
liveries may be made to points outside the State. 
Provided that for the purposes of this Act per- 
sons, firms, or corporations engaged in the busi- 
ness of packing, canning, and preserving sea 
foods shall be deemed manufacturers with re- 
spect to said sea food so canned or preserved. 



Provided that all persons, firms and corporations 
engaged in the business of canning and preserv- 
ing peaches or other fruits or vegetables shall be 
deemed manufacturers under this Act. If any 
person liable for any tax under section 3 shall 
ship or transport his products or any part there- 
of out of the State without making sale of such 
products, the value of the products or articles in 
the condition or form in which they existed when 
transported out of the State shall be the basis for 
the assessment of the tax imposed in said para- 
graph; and the tax-commissioner shall prescribe 
equitable and uniform rules for ascertaining such 
values. In determining value, however, as re- 
gards sales from one to another of affiliated com- 
panies or persons, or under other circumstances 
where the 'relation between buyer and seller is 
such that the gross receipts from the sale are 
not indicative of the true value of the subject- 
m'atter of the sale, the tax-commissioner shall 
prescribe uniform and equitable rules for deter- 
mining the value upon which such privilege tax 
shall be levied, corresponding as near as possible 
to the gross proceeds from the sale of similar 
products of like quality or character by the other 
taxpayers where no common interest exists be- 
tween the buyer and the seller, but otherwise 
under similar circumstances and conditions. Acts 
3 99, p. 105, § 3. 

§ 993(319). Tax on business of selling. — Upon 
every person engaging or continuing within this 
State in the business of selling any tangible prop- 
erty whatsoever, real or personal, there is like- 
wise 'hereby levied, and shall be collected, a tax 
equivalent to two mills on the dollar of the gross 
receipts of the business; provided, however, that 
in the case of a wholesaler, jobber, or broker, 
the tax shall be equivalent to one mill on the 
dollar of the gross receipts of the business. The 
classification of wholesaler or jobber shall be 
used by any person doing a regularly organized 
jobbing business, known to the trade as such, 
and having regularly in his exclusive employ- 
ment one or more traveling salesmen, and who 
does not sell direct to the consumer or final 
user. 

There shall be excepted from such gross re- 
ceipts of any such persons or companies all gross 
receipts derived from the sale of fertilizers, ferti- 
lizer materials, or calcium arsenate. Acts 1929 
p. 106, § 4. 

§ 993(320). On gross receipts of railroads, 
light, power, telegraph, telephone companies, etc. 

— Upon every person engaging or continuing 
within this State in the following business there 
shall be levied and collected on account of each 
of the business engaged in, taxes at the rate of 
three mills on the dollar upon the gross receipts 
of said business, to wit: steam railroads, street 
railroads, electric-light and power companies, 
telephone companies, telegraph companies, ex- 
press companies, natural and artificial gas com- 
panies. Acts 1929, p. 106, § 5. 

§ 993(321). Gross receipts of shows. — Upon 
every person engaging or continuing within this 
State in the business of operating a theatre, opera 
house, moving-picture show, vaudeville show, 



[58] 



§ 993(322) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(327) 



racetrack, or baseball park, the tax shall be three 
mills on the dollar upon the gross receipts of any 
such business. Acts 1929, p. 10G, § G. 

§ 993(322). On other business — exception in 
case of tax prohibited by U. S. Constitution. — 

Upon every person engaged or continuing within 
this State in any and every business not included 
in the preceding sections there is levied and shall 
be collected a tax equal to two mills on the dol- 
lar of the gross receipts of any such business. 
There shall be excepted from the receipts of 
all persons and/or companies taxed under this 
Act any amount that may be derived from the 
business or income of any such persons or com- 
panies as the State of Georgia is prohibited 
from taxing under the constitution of the United 
States of America. Acts 1929, p. 107, § 7. 

§ 993(323). Exemption of $30,000 a year in 
value prorated. — In computing the amount of 
tax levied under the provisions of this Act for 
any year there shall be deducted from the values 
or from the gross receipts of the business, as 
the case may be, an exemption of thirty thou- 
sand ($30,000.00) dollars of the amount of such 
value or gross receipts. Every person exercising 
any privilege taxable hereunder for any frac- 
tional part of a tax year shall be entitled to 
an exemption of that part of the sum of thirty 
thousand ($30,000.00) dollars which, bears the 
same proportion of the total sum that the period 
of time during which such person is engaged in 
such business bears to a whole year. Acts 1929, 
p. 107, § 8. 

§ 993(324). License. — If any person after the 
first day of October, one thousand nine hundred 
and twenty-nine, shall engage or continue in any 
business for which a privilege tax is imposed by 
this Act, he shall be deemed to have applied for 
and to have duly obtained from the State of 
Georgia a license to engage in and to conduct 
such business for the current tax year, upon the 
condition that he shall pay the tax accruing to 
the State of Georgia under the provisions of this 
Act; and he shall hereby be duly licensed to do 
such business. Acts 1929, p. 107, § 9. 

§ 993(325). Exemption as to insurance com- 
panies, banks, trust companies, mutual benefit 
association, etc. — There are, however, exempted 
from this Act: (a) insurance companies which 
pay to the State of Georgia a tax upon premises, 
banks and trust companies doing a banking 
business, organized under the laws of this or 
any other State or of the United States, dealers 
in stocks and bonds or the discounting, buying 
and selling of notes or other evidences of in- 
debtedness; (b) mutual savings banks not having 
a capital stock represented by shares and which 
are operated exclusively for the benefit of de- 
positors; and mutual fire-insurance companies not 
having a capital stock represented by shares, 
which are operated exclusively for the benefit of 
their policy-holders; (c) labor, agricultural and 
horticultural societies, and products of farm, in- 
cluding live stock, grove or garden, when sold 
directly by the producer or his authorized agent 



and so long as said farm products are handled 
and/or sold in their original packages, and/or 
in general state or condition of or preparation for 
sale; cemetery companies which are organized 
and operated exclusively for the benefit of their 
members; fraternal benefit societies, orders or as- 
sociations operating under the lodge system and 
providing for the payment of death, sick, acci- 
dent or other benefits to members of such socie- 
ties, orders or associations, and to their depend- 
ents; mutual building and loan associations op- 
erated exclusively for the benefit of their mem- 
bers; corporations, associations or societies or- 
ganized and operated exclusively for religious, 
charitable, scientific or educational; purposes; 
business leagues, and organizations operated ex- 
clusively for the benefit of the community and 
for the promotion of social welfare, none of 
which companies, organizations, corporations or 
societies are organized for profit and no part of 
the income of which inures to the benefit of any 
private stockholder or individual. Acts 1929, p. 
108, § 10. 

§ 993(326). Exceptions as to sales of gasoline. 

— The tax on retail sales of gasoline shall not be 
included in nor affected by his Act, but the same 
shall remain under and be controlled by the Act 
of the General Assembly approved August 24th, 
1927, and amendatory Acts thereto. Acts 1929, 
p. 108, § 11. 

§ 993(327). Payment in quarterly installments; 
time of tax-returns; form of return; re-exami- 
nation; extension of time for return or payment. 

— The taxes hereby levied shall be payable in 
quarterly installments, that is to say, all taxes 
accruing in any quarter shall be payable within 
thirty (30) days after the expiration of such 
quarters. The taxpayer shall, within said period 
of thirty (30) days, prepare and mail or other- 
wise deliver to the State Tax Commissioner a 
(tax-return under oath, together wiith a remit- 
tance for the amount of the taxes due as shown 
by said return. Said return shall be made upon 
a form to be prescribed by the State tax Com- 
missioner and furnished on application to the 
taxpayer. All remittances in payment of taxes 
hereby levied shall be made in cash, or by certi- 
fied or cashier's check, postal money-order, or 
certificates of deposit. Upon receipt of such re- 
turn and remittance the State Tax Commissioner 
shall issue to the taxpayer a receipt for such pay- 
ment; but the acceptance of such return or re- 
mittance, or the issuance of such receipt by the 
State Tax Commissioner, shall not prevent a re- 
examination of such return or remittance or a 
reassessment of the tax as herein provided. All 
monies received by the State Tax Commissioner 
hereunder shall be paid into the State Treasury, 
and shall be kept, accounted for, and disposed 
of as provided by law. Said tax-return, if made 
by an individual, shall be verified by the oath of 
the taxpayer; or, if this be for any reason im- 
practicable, then by the oath of a duly authorized 
agent having knowledge of the facts; if said re- 
turn be made by a corporation or other associa- 
tion, it shall be verified by the oath of any au- 
thorized agent having knowledge of the facts. 
The State Tax Commissioner may, for good 



r 59 1 



§ 993(328) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(332) 



cause shown, extend the time for the making of 
any such return or remittance; but in no case 
shall such extension be for a period exceeding 
ninety (90) days; and in every case where such 
an extension is granted, six percentum (6%) per 
annum interest shall be collected upon the 
amount of such tax. Provided that when the 
total annual gross receipts of any person liable 
under this Act do not exceed twenty-five thou- 
sand ($25,000.00) dollars, returns may be pay- 
able at the end of the month next following the 
close of the year, and annual returns and pay- 
ments made monthly instead of quarterly. Acts 
1929, p. 109, § 12. 

§ 993(328). Correction of error in computing 
tax. — If the taxpayer shall make any error in 
computing the tax assessable against him, the 
State Tax Commissioner shall correct such er- 
ror or reassess the proper amount of taxes, and 
notify the taxpayer of his action by mailing to 
him promptly a copy of the corrected assessment, 
and any additional tax for which such taxpayer 
may be liable shall be paid within ten days after 
the receipt of such statement. Acts 1929, p. 110, 
§ 13. 

§ 993(329). Authority to examine records, etc. 

— When the State Tax Commissioner shall have 
any reason to believe that any return or report 
made under this Act is untrue or inaccurate, it 
shall have the authority personally or through 
designated agents to examine the records of any 
person and to require, of such person, his offi- 
cers, agents, or employees answers under oath, 
at an examination conducted by any member of 
the State Tax Commissioner or its designated 
agents. Acts 1929, p. 110, § 14. 

§ 993(330). Failure to make return. — If any 

person fail or refuse to make a return, the State 
Tax Commissioner shall proceed, in such man- 
ner as may seem best, to obtain facts and in- 
formation on which to base the assessment of 
the tax herein prescribed; and to this end he 
may by himself or his duly appointed agent, 
make examination of the books, records, and pa- 
pers of any such person, and may take evidence, 
on oath, of any person who he may believe shall 
be in possession of facts or information perti- 
nent to the subject of inquiry, which oath he or 
his agent as appointed by him may administer. 
As soon as possible after procuring such infor- 
mation as he may be able to obtain with respect 
to any person failing or refusing to make a re- 
turn, the State Tax Commissioner shall proceed 
to assess the tax .against such person, and shall 
notify him of the amount thereof, and his act 
shall be final as to any person who refused to 
make a return. Acts 1929, p. 110, § 15. 

§ 993(331). Lien of tax as affecting purchaser 
of business. — The tax imposed by this Act shall 
be a lien upon the property of any person sub- 
ject to the provisions hereof who shall sell out 
his business or stock of goods, or shall quit 
business, and such person shall be required to 
make the return provided for under this Act 
within thirty days after the date he sold out his 



business or stock of goods, or quit business, and 
his successor in business shall be required to 
withhold sufficient of the purchase-money to 
cover the amount of said taxes due and unpaid 
until such time as the former owner shall pro- 
duce a receipt from the Tax Commissioner show- 
ing that the taxes have been paid. If the pur- 
chaser of the business or stock of goods shall 
fail to withhold purchase-money as above pro- 
vided, and the taxes shall be due and unpaid af- 
ter the thirty-day period allowed, he shall be per- 
sonally liable for the payment of the taxes ac- 
crued and unpaid on account of the operation 
of the business by the former owner. Acts 1929, 
p. Ill, § 16. 

§ 993(332). State tax board; petition for cor- 
rection of assessment; appeal injunctions. — There 
shall be, and there is hereby created a State Tax 
Board, which shall be composed of the Secretary 
of State, the Attorney-General, and the State 
Auditor of the State of Georgia. Such board 
shall have powers and duties prescribed by this 
Act. If any person having made the return and 
paid the tax as provided by this Act shall feel 
aggrieved by any assessment or reassessment 
made against him by the State Tax Commis- 
sioner, he may apply by petition to the State Tax 
Board, at any time within thirty (30) days after 
the notice is mailed to him by the State Tax 
Commissioner as aforesaid, for a hearing upon 
and a correction of the amount of said tax so as- 
sessed or reassessed against him by the State 
Tax Commissioner. Said petition shall be in 
writing, and the same shall be filed in triplicate, 
and the same shall set forth and show in short 
and simple form the facts upon the basis of 
which it is claimed the hearing and reduction 
should be granted. The State Tax Board shall 
promptly consider said petition and grant or 
deny such hearing. If the petition be denied, the 
petitioner shall be forthwith notified of the fact. 
If the petition shall be granted, the petitioner 
shall be notified of the time and place of such 
hearing. After such hearing the State Tax Board 
shall make such order in the premises as may 
appear to it to 'be just and lawful, and shall fur- 
nish a copy of such order to the petitioner. In 
the event of a reduction of the tax, the excess 
paid shall be refunded to the petitioner by the 
State Tax Commission. 

Any taxpayer who shall be dissatisfied with 
any order of the State Tax Board may, within 
thirty (30) days after the rendition of such or- 
der, file his bill of complainant in the Superior 
Court of the county in which the tax accrued, 
setting forth his grounds of complaint, and such 
Superior Court shall hear and determine such 
matter as causes in chancery are heard and de- 
termined. Appeal shall lie to the Supreme Court, 
as in other causes. Any person improperly 
charged with any tax and required to pay the 
same may recover the amount paid, together with 
interest at the rate of 6% per annum, in any 
proper action or suit against the State Tax Com- 
missioner, and the Superior Court of the county 
in which the tax accrued shall have original ju- 
risdiction of any action to recover any tax im- 
properly collected. It shall not be necessary for 
the taxpayer to protest against the payment of 



[60 



§ 903(333) 



AD VALOREM, SPECIFIC, AND OCCUPATION TAXES 



§ 993(338) 



the tax or to make any demand to have the same 
refunded in order to maintain such suit. In any 
suit to recover taxes or to collect taxes the court 
shall adjudge costs to such extent and in such 
manner as may be deemed equitable. 

No injunction shall be awarded by any court 
or judge to restrain the collection of any tax im- 
posed by this Act, or any part thereof due from 
any person, except upon the ground that the as- 
sessment thereof was in violation of the constitu- 
tion of the United States or of this State or that 
the same was fraudulently assessed or that there 
was an error made in the amount of the tax as- 
sessed against such person. In the latter case 
no injunction shall be granted unless application 
shall have been first made to the State Tax Boa'rd 
as herein provided for a correction of the al- 
leged error, and unless said State Tax Board shall 
have refused to correct the same, which facts 
shall appear from the allegation of the bill of 
complaint; and no injunction shall be granted to 
restrain the collection of any tax levied hereun- 
der unless and until the complainant shall give 
bond as required by law in other suits for injunc- 
tion on which a bond is required, which bond 
shall be conditioned for the prompt and full pay- 
ment of all taxes that may be determined to be 
due from the complainant by the decree which 
shall be entered in said cause, and in the event 
the amount of said assessment as fixed by said 
decree shall be in excess of the true amount as 
claimed by the complainant, then also for the 
prompt and full payment of all penalties that 
may have accrued and the cost of said suit. Acts 
1929 p. Ill, § 17. 

§ 893(333). Suit to collects tax; penalty. — 
A tax due and unpaid under this Act shall con- 
stitute a debt due the State, and may be collected 
by action in debt or assumpsit or other appro- 
priate judicial proceeding, which remedy shall 
be in addition to all other existing remedies; and 
it shall 'constitute a lien upon all the property of 
the taxpayer, and the same shall be collected to- 
gether with an additional five per cent, of the 
amount of the tax and the costs of collection, if 
paid within thirty days after the date it was due, 
and an additional two per cent, of the amount of 
the tax for each succeeding thirty days elapsing 
before the tax shall have been paid; provided, 
however, that the additional two per cent, pen- 
alty shall not be applied until a ten-day notice 
of delinquency shall have been sent to the tax- 
payer. Acts 1929, p. 113, § 18. 

§ 993(334). Tax year. — The assessments of 
taxes herein made and the returns required there- 
for shall be for the year ending on the thirty- 
first day of December; provided, however, that 
if the taxpayer, in transacting his business, keeps 
the books reflecting the same on a basis other 
than the calendar year, he may, with the assent 
of the tax commission, make his annual returns 
and pay taxes for the year covering his account- 
ing period, as shown by the method of keeping 
the books of his business. Acts 1929, p. 113, 
§ 19. 



taxes; remittances, how made. — The tax im- 
posed by this Act shall be in addition to all other 
licenses and taxes levied by law as a condition 
precedent to engaging in any business taxable 
hereunder except as in this Act otherwise spe- 
cifically provided. 

All remittances of taxes imposed by this Act 
shall be made to the State Tax Commissioner 
by bankdraft, certified check, cashier's check, or 
certificate of deposit, who shall issue receipts 
therefor to the taxpayer and shall pay the money 
into the State Treasury, to be kept and accounted 
for as provided by law. Acts 1929, p. 114, § 20. 

§ 993(336). Corporation not to receive certifi- 
cate of dissolution or withdrawal, until tax paid. 

— -The Secretary of State shall withhold the is- 
suance of any certificate of dissolution or with- 
drawal in the case of any corporation organized 
under the laws of this State or organized under 
the laws of another State and admitted to do 
business in this State until the receipt of a no- 
tice from the State Tax Commissioner to the 
effect that the tax levied under this Act against 
any such corporation has been paid or provided 
for, if any such corporation is a taxpayer under 
the law, or until he shall be notified by the tax 
commission that the applicant is not subject to 
pay a tax hereunder. Acts 1929, p. 114, § 21. 

§ 993(337). Penalties for violation of Act.— It 

shall be unlawful for any person to refuse to 
make this return provided to be made in this Act, 
or to make any false or fraudulent return or false 
statement in any return, with intent to defraud 
the State or to evade the payment of the tax, o'r 
any part thereof, imposed by this Act, or for any 
person to aid or abet another in any attempt to 
evade the payment of the tax or any part there- 
of, imposed by this Act; or for the president, 
vice-president, .secretary, o'r treasurer of any 
company to make or permit to be made for any 
company or association any false return, or any 
false statement in any return required in this 
Act, with the intent to evade the payment of any 
tax hereunder. Any person violating any of the 
provisions of this section shall be guilty of a 
misdemeanor, and on conviction thereof shall be 
fined not more than one thousand dollars or im- 
prisonment not exceeding one year in the county 
jail, or punished by both fine and imprisonment, 
at the discretion of the court, within the limita- 
tions aforesaid. In addition to the foregoing 
penalties, any person who shall knowingly swear 
or verify any false or fraudulent return, or any 
return containing any false or fraudulent state- 
ment, with the intent aforesaid, shall be guilty 
of the offense of false swearing, and on convic- 
tion thereof, shall be punished in the manner pro- 
vided by law. Any company for which a false 
return, or a return containing a false statement 
as aforesaid, shall be made, shall be guilty of a 
misdemeanor, and may be punished by a fine of 
not more than one thousand dollars. The crimi- 
nal courts of the county in which the offender 
resides, or, if a company, in which it carries on 
business, shall have conculrrent jurisdiction :tio 
enforce this section. Acts 1929, p. 114, § 22. 



§ 993(335). Tax imposed in addition to other § 993(338). State Tax Commissioner's powers 

[61] 



§ 993(339) 



PERSONS AND PROPERTY SUBJECT TO TAXATION 



§ 1018 



§§ 993^(1)-993^(149). Park's 

See §'§ 993 (169) -993 (302). 



and duties; prosecuting attorney. — (The adminis- 
tration of this Act is vested in and shall be exer- 
cised by the State Tax Commissioner, who shall 
prescribe the forms and reasonable rules of pro- 
cedure in conformity with this Act foir making of 
returns and for the ascertainment, assessment, 
and collection of the taxes imposed hereunder; 
and the enforcement of any of the provisions of 
this Act in any of the courts of the State shall 
be under the exclusive jurisdiction of the Tax 
Commissioner, who may require the assistance 
of and act through the prosecuting attorney of 
any county, and may employ special counsel in 
any county to aid the prosecuting attorney, but 
the prosecuting attorney, of any county shall re- 
ceive no fees or compensation for services 'rendered 
in enforcing this Act in addition to the salary paid 
by the county to such officer. Acts 1929, p. 115, 
§ 23. 

§ 993(339). Expense of enforcing Act. — The 

State Tax Commissioner is authorized to expend 
from the funds collected hereunder such sums as 
may be necessary in its judgment to effectively 
carry out the provisions of this Act. Acts 1929, 
p. 115, § 24. 

§ 993(340). Act to expire Dec. 31, 1931.— This 
Act shall continue in force until the 31st day of 
December, one thousand nine hundred and thir- 
ty-one, and shall expire upon said date; provided 
that no person or company shall be 'relieved from 
the taxes accruing under this Act for the tax 
year or the taxable year one thousand nine hun- 
dred and thirty-one, or any part thereof. Acts 
1929, p. 116, § 26. 

§ 993(341). Reduction of tax hereunder in 
amount paid as net income tax. — The aggregate 
of the tax payable hereunder by any taxpayer 
during any tax 3'ear or fractional part thereof 
shall be reduced in the amount of any tax im- 
posed on the net income of such taxpayer and 
paid by him to the State during the same pe- 
riod; and if the amount of such tax on his net 
income exceeds the tax payable hereunder, no 
tax shall be collected under this Act. At the 
time of making any quarterly payment of the 
tax imposed hereby the taxpayer may take credit 
for the amount of any such tax on his net income 
paid by him during the three months immedi- 
ateily preceding such payment, but subsequent 
adjustments may be made so as to effect the re- 
duction of the aggregate tax payable hereunder 
for any tax year, or fractional part thereof, to 
the full extent of any tax on his net income paid 
by such taxpayer during such period. Provided, 
however, that should it be held in any judicial 
proceeding that the enforcement of this provi- 
sion would render invalid, in whole or in part, 
this law or the law providing for said income tax, 
then this provision shall itself become null and 
void, be ineffective and unenforceable, and this 
law and said income-tax law shall stand as 
though this provision had not been adopted. Pro- 
vided, however, that no such credit or offset 
shall be allowed against any tax payable under 
the income-tax Act or this Act when such pay- 
ment is due prior to January 1st, 1931. Acts 1929, 
p. 116, § 27. 

[ 



Code. 



ARTICLE 3 
Exemption of Property 

§ 998, (§ 762). Property exempt from taxation. 

Productive Property Taxable. — Under the constitution of 
this state, productive property is taxable, even though the 
income be used for charitable purposes. Atlanta Masonic 
Temple Co. v. Atlanta, 162 Ga. 244, 133 S. E. 864. 

Illustration — Masonic Lodge. — A masonic company fur- 
nishing various city lodges with quarters, by renting and 
maintaining a building, is not a purely charitable institu- 
tion within the meaning of this section, although the lodges 
occupying the building may be institutions of such character. 
Atlanta Masonic Temple Co. v. Atlanta, 162 Ga. 244, 133 S. 
E. 864. 



ARTICLE 4 
Persons and Property Subject to Taxation. 

§ 1003. Property, shall be returned at its value. 

Power under City Charter. — The power to "lay" and "en- 
force the payment" of "such taxes on the inhabitants" of, 
and "those who hold taxable property" in, a city as the 
"corporate authorities may deem expedient," conferred upon 
the city by its charter, is not taken away by this section or 
section 1004. Tietjen v. Mayor, 161 Ga. 125, 129 S. E. 653. 

§ 1004. "Fair market value," meaning of. 

See note under section 1003. 

In General. — This section merely states a rule to be ap- 
plied by municipalities in arriving at the value at which 
taxable property shall be assessed for the purposes of taxa- 
tion, and does not purport to limit investigations or the 
manner or agencies by which the municipal authorities shall 
inquire into such value of taxable property. Tietjen v. 
Mayor. 161 Ga. 125, 131, 129 S. E. 653. 

§ 1013. (§ 773). In what funds taxes are to 
be paid. 

Where a tax-collector, after accepting a taxpayer's check 
on a Sparta bank and delivering to her a receipt for pay- 
ment of State and county taxes, held the check for sis 
days and then indorsed and deposited it in a Gibson bank, 
which indorsed and sent it to an Atlanta bank, which In- 
dorsed and sent it to the Sparta bank for collection, which 
(on the ninth day after its date) charged the amount of 
it to the drawer's account and later delivered it canceled 
to her, having also mailed to the Atlanta bank a cash- 
ier's or exchange check, which remained unpaid because 
before its collection the Sparta bank failed and discon- 
tinued business, the taxpayer was not subject to execu- 
tion issued by the tax-collector for the amount of the tax 
so paid. Palmer v. Harrison, 165 Ga. 842, 142 S. E. 276. 

§ 1018.. (§ 778). Taxes charged against whom. 

Origin of Provision as to Life-Tenants. — The latter part 
of this section, referring to life-tenants and others, who 
may own and enjoy property, was taken from the decision 
oi this court in National Bank of Athens v. Danforth, 80 
Ga. 55, 7 S. E. 546, written by Mr. Chief Justice Bleck- 
ley. Pursley v. Manley, 166 Ga. 809, 816, 144 S. E. 242. 

Not Applicable to Land-Drainage Taxes. — This section 
does not apply to assessments for land-drainage taxes. 
Pursley v. Manley, 166 Ga. 809, 811, 816, 144 S. E. 242. 
See note to § 4391. 

Applied in Durden v. Phillips, 166 Ga. 689, 694, 144 
S. E. 313; Planters Warehouse Co. v. Simpson, 164 Ga. 
190, 198, 138 S. E. 55. 

62 ] 



§ 1041 



ESTATE AND INHERITANCE TAXES 



§ 1041 (r) 



ARTICLE 7 
County Taxation of Railroads 

§ 1041. Affidavit of illegality. — If any railroad 
company shall dispute the liability to such county 
tax, it may be done by an affidavit of illegality, 
to be made by the president of said railroad, or 
other officer thereof having knowledge of the 
facts, in the same manner as other affidavits 
of illegality are made, and shall be returned for 
trial to the superior court of the county where 
such tax is claimed to be owing and where it is 
sought to be collected, where such cases shall be 
given precedence for trial over all other cases, ex- 
cept tax cases in which the State shall be a party. 
Acts 1889, p. 29; 1916, p. 34; 1927, p. 137. 

Editor's Note.— By the amendment of 1927 other officers 
than the President having knowledge of the facts, may make 
the affidavit prescribed by this section. 



ARTICLE 8 
Estate and Inheritance Taxes 

§ 1041(1). Federal Estate Tax return; duplicate 
to be filed with State Tax Commissioner.— It shall 
be the duty of the legal representative of the es- 
tate of any person who may hereafter die a resident 
of this State, and whose estate is subject to the 
payment of a Federal Estate Tax, to file a dupli- 
cate of the return which he is required to make 
to the Federal authorities, for the purpose of 
having the estate taxes determined, with the State 
Tax Commissioner. When such duplicate is filed 
with the said official, he shall compute the amount 
that would be due upon said return as Federal 
Estate Taxes under the Act of Congress relating 
to the levy and collection of Federal Estate Taxes 
upon the property of -said estate taxable in Geor- 
gia, and assess against said estate as State inherit- 
ance taxes eighty per centum of the amount 
found to be due for Federal Estate Taxes. Pro- 
vided, that if after the filing of a duplicate return 
and the assessment of the State inheritance taxes 
the Federal authorities shall increase or decrease 
the amount of the Federal Estate tax, an amended 
return shall be filed with the State Tax Commis- 
sioner, showing all changes made in the original 
return and the amount of increase or decrease in 
the Federal Estate tax and such official shall 
assess against said estate 80 per cent of the addi- 
tional amount found to be due for Federal Estate 
tax. In the event of a decrease in the Federal 
Estate tax, the State shall refund to said estate 
its proportion of said decrease. Acts 1925, p. 
63; Ex. Sess. 1926, p. 15, 16; 1927, p. 103. 

Editor's Note.— Supplemental to the Editor's Note under 
this section in the Code of 1926, the court pointed out in 
McAlpin v. Davant, 163 Ga. 309, 136 S. E. 83, that the 
act of 1925 does not specifically mention the act of 1913 as 
amended, and does not expressly repeal that law. 

The act of 1925 operates only in the future, and does not 
conflict with the pre-existing act of 1913 as amended, in so 
far as that law imposed an inheritance tax upon estates 
left by decedents who died prior to passage of the act. 
Consequently the act of 1925 does not authorize the assess- 
ment and collection of the inheritance tax therein provided 
for from estates that were left by decedents who died prior 



to the passage of the act. McAlpin v. Davant, 163 Ga. 309,. 
136 S. E. 83. 

The amendment of 1926 inserted the word "hereafter" near 
the beginning of the section, and raised the percentage of the 
state inheritance taxes from 25% to 80% of the amount of 
the Federal Estate Taxes. Subsequently, the amendment of 
1927 added the proviso, with all that follows it, to the end of 
the section. 

Assessment of Estates Left Prior to 1925. — Where there 
was no assessment or collection of any inheritance tax upon 
such estate prior to the passage of the act of 1925, the es- 
tate was subject to have an inheritance tax assessed and 
collected therefrom under the act of 1913 as amended, un- 
affected by the passage of the act of 1925, and was not sub- 
ject to a tax under the act of 1925. McAlpin v. Davant, 163 
Ga. 309, 136 S. E- 83. 



§ 1041(2). Duties of County Ordinaries. — When 
the amount of the of the inheritance taxes to be 
paid by any estate has been determined, as pro- 
vided for in § 1041(1), it shall be the duty of said 
State official to certify the same to the Ordinary 
of the county where said estate is being adminis- 
tered, who shall enter the same upon the minutes 
of his Court, and notify the executor or adminis- 
trator of the amount found to be due, which shall 
be a charge against the estate and not the several 
distributive shares. The ordinary shall receive for 
his services the sum of $3.00 to be taxed as a 
part of the cost of administration. The tax as- 
sessed under the terms of this Act shall be paid 
direct to the Comptroller-General. Acts 1925, p. 
63; 1927, p. 104. 

Editor's Note.— By the amendment of 1927, the provision's 
to the compensation for the services of the ordinary was in- 
serted; and the tax assessed was made payable to the comp- 
troller general instead of to the county tax collector. 

Note that while the act of 1927 purports to amend section 
2 and 4 of the act of 1926 it is obvious that 1925 was inserted — 
Query as to constitutionality. 

§ 1041(4). Failure to pay; executions. — When- 
ever the legal representative of any estate taxable 
under this Act fails to pay the amount assessed 
against said estate, within six months after notice 
from proper authority as to the amount, to be 
paid it shall be the duty of the Comptroller- 
General to issue execution for the amount of such 
tax, against said estate, which execution shall be 
enforced by levy and sale. Acts 1925, p. 63; 192/, 
p. 104. 

Editor's Note.— The provision as to the enforcement of the 
execution was added, a id the duty formally resting upon the 
county collector was imposed upon the comptroller general* 
by the amendment of 1927. See Editor's Note to § 1041(2). 

§ 1041(e). Park's Code. 

See § 1041(8). 

§§ 1041 (1-1) -1041 (1-2). Park's Code. 

See §§ 1041(1)-1041(2). 

§ 1041 (m). Park's Code. 

See § 1041(17). 

§ 1041 (8). Tax, how levied on estates less 
than fee. 

Applied in I^ockhart v. State, 164 Ga. 14, 137 S. E. 549. 

§ 1041 (r). Park's Code. 

See § 1041(17). 



[63] 



§ 1017(17) 



INCOME TAXES 



§ 1041(23) 



§ 1041(17). Tax on transfer of property of non- 
resident decedent. — A tax of two per centum of 
its actual value is hereby imposed upon the trans- 
fer of the following property of a non-resident 
decedent: 

a. Real or personal property or any interest 
therein within this State. 

b. Shares of stock or registered or coupon bonds 
or certificates of interest of corporations organ- 
ized under the laws of this State, or of national 
banking associations located in this State, or joint 
stock companies or associations organized under 
laws of this State. 

c. Such tax shall not apply to bonds of this 
State or any of its subdivisions, or on money de- 
posited in a bank, trust company or other simi- 
lar institution in this State, if such deposit is 
owned by a non-resident decedent. Acts 1927, p. 
101. 

§ 1041(18). Valuation, how made. — The value 

of any property taxable under the provisions of 
this Act and the amount of tax imposed thereon 
shall be determined by the State Tax Commis- 
sioner, who shall give notice and an opportunity 
to be heard to the transferor, administrator, trus- 
tee, or other person liable for the payment there- 
of. The tax shall foe imposed upon the transfer 
of the property situated within this State, and not 
upon the persons to whom the property is trans- 
ferred. No deduction shall be allowed from the 
value of any property taxable under this Act, 
except an incumbrance upon real property in this 
State or personal property held within this State 
as collateral or security for a loan. 

§ 1041(19). Time for payments; discount inter- 
est. — All taxes imposed by this Act shall be 
due and payable at the time of the transfer, and 
shall be paid to the Comptroller-General of the 
State. If such tax is paid within six months of 
the death of the decedent a discount of five per 
centum shall be allowed and deducted therefrom. If 
such tax is not paid within eighteen months fro.n 
date of death, interest shall be charged and col- 
lected at the rate of ten per centum from the date 
of death. The tax herein imposed shall be and 
remain a lien upon the property transferred until 
paid, and the transferor, executor, administrator, 
or trustee of the estate shall be personally liable 
for such tax. 

§ 1041(20). Authority to prescribe rules and 
forms. — The State Tax Commissioner, with the 
approval of the Comptroller-General, shall have 
the power to prescribe such rules and regulations 
and forms not inconsistent with the terms of this 
Act as may be necessary to carry out the provi- 
sions of this Act. 

§ 1041 (u). Park's Code. 

See § 1041(21). 

§ 1041(21). Exemption. — The tax imposed by 

this Act on personal property (except tangible 
personal property having an actual situs in this 
State) shall not be payable if the laws of the State 
of residence of the decedent at the time of his 



death exempted residents of this State from trans- 
fer taxes or death taxes on such property. 



ARTICLE 9 
Income Taxes 

§ 1041(22). Corporation net-income tax; ex- 
ception. U. S. laws followed.— On the net in- 
come of every person, firm, or corporation resid- 
ing or doing business in this State, except insur- 
ance companies which pay to the State a tax 
upon premium income, after making such deduc- 
tions as are allowed by the laws of the United 
States in the system by them adopted for de- 
termining net incomes and such increases and 
deductions as are hereinafter provided for in 
determining a proper taxable income, there shall 
be levied and collected by the State of Georgia 
an income tax similar to that of the United 
States, but at the rate and according to the scale 
hereinafter set forth; the same to be returned, 
calculated, ascertained, and paid according to the 
system and rules hereinafter set forth. Acts 
1929, p. 93, § 1. 

V 

§ 1041(23). Computation of tax. — Whenever 
any such person, firm, or corporation residing or 
doing business in this State makes an income- 
tax return to the United States, or is legally 
bound so to do, such person being hereinafter 
briefly referred to, for convenience, as a taxpayer, 
it shall be his duty to make at the same time a 
like return to the State of Georgia and file the 
same with the State Tax Commissioner for the 
purpose of a State tax on income. Such dupli- 
cate return shall furnish the same information as 
is contained in his return to the United States, 
shall be made on a blank form to be furnished 
by the Tax Commissioner, and shall ascertain 
the taxable net income in the same way as in 
the return to the United States; but before as- 
certaining the net income taxable by the State, 
the following changes shall be made: 

1. To the amount ascertained under the laws 
of the United States as the net income taxable 
by the United States, there shall be added in 
said return the gross amount of any salary re- 
ceived by the taxpayer during the tax year, or 
accrued to him during said period as a public 
official or employee of the State, or of any 
count}^, municipal corporation, or other political 
division thereof, and the net amount of any fees, 
perquisites, or other emolument from said sources 
or any of them, paid to him during the same 
period for official compensation, except in the 
cases of the Governor of the State and of the 
several Judges of the Supreme Court, the Court 
of Appeals, and the Superior Court, who shall 
not be required to include their salaries paid or 
accruing for any term existing at the time of 
the passage of this Act. 

2. From the amount so ascertained as the 
taxable net income shall be deducted any salary 
paid to the taxpayer by the United States or 
accrued to him from the same source as an offi- 
cial salary for any service rendered by him to 



[64] 



§ 1041(24) 



INCOME TAXES 



§ 1041(30) 



the United States, and any and all interest paid 
to him on any bond or bonds or other obligation 
of the United States. 

If neither of the changes indicated by sub- 
paragraph 1 and 2 above is made, the net income 
taxable by the State of Georgia shall be the same 
as that taxable by the United States, and the tax 
payable thereon to the State of Georgia shall be 
one third of that payable to the United States. 
But in case the next taxable income be changed 
as the result of complying with subparagraphs 
1 or 2 above, the tax payable to the State shall 
be increased or reduced so as to be one third of 
what would have been payable to the United 
States under their laws upon such increased or 
reduced taxable net income. Act 1929, p. 93, § 2. 

§ 1041(24). Return by public officer or em- 
ployee; non-resident corporation. — Any person, 
ffirm, or corporation who makes no income-tax 
return to the United States because of having no 
sufficient income taxable by the United States 
to call for such return under the laws of the 
United States, but who would have such suffi- 
cient income if his salary, fees or perquisites from 
the State or subdivision thereof were taxable by 
the United States, shall be liable and is hereby 
required to make to the State of Georgia an 
original return on the same or similar form as 
would be used in making a duplicate return as 
required in the present section indicating in some 
appropriate way whether the same is an original 
return. In such case the tax liability to the State 
shall be one third of what it would be to the 
United States if said income were by them tax- 
able. 

In any case where a non-resident corporation 
having an office and doing business in this State 
makes its income-tax return in some other State, 
such corporation shall make an original return 
to the Tax Commissioner of Georgia, confined 
to its business done in this State, upon like 
principles as are in this section above provided. 
Acts 1929, p. 94, § 3. 

§ 1041(25). Claim of exemption, to be made 
with return; deductions. — It shall be the right 
of any taxpayer making return of income for 
taxation by the State, to attach or add to such 
return any claim such taxpayer may choose to 
make as to any item or items included in his 
return to the United States which he conceives 
to be exempt from taxation by the State of 
Georgia. In such case it shall be the duty of 
the taxpayer so making return to make a clear 
and distinct statement of all relevant facts con- 
nected with such claim, and to make a clear 
statement of the reasons why he conceives such 
item to be not taxable by the State. And there 
shall be deducted any amount that may be de- 
rived from incomes of any such persons or com- 
panies as the State of Georgia is prohibited from 
taxing under the Constitution of the United 
States. Acts 1929, p. 95, § 4. 

§ 1041(26). Payment in installments, time of. — 

When such return is made and filed with the tax 
commissioner as hereinbefore required, the tax- 
payer shall, on or before the last day for making 
return, pay to the Tax Commissioner for the 



State of Georgia at least one third of the State 
income tax as fixed by the provisions herein- 
before made, the balance being due and payable 
at intervals of three and six months thereafter. 
Acts 1929, p. 95, § 5. 

§ 1041(27). Claim not relieve from immediate 
payment; refund.— The right granted the tax- 
payer in section 1041(25) to file a claim of ex- 
emption or denial of liability for tax, as to any 
item included in the return, shall not be con- 
strued to relieve the taxpayer from liability to 
make immediate payment of the tax, nor shall 
there be any judicial interference with tne pay- 
ment or collection of the tax upon any other 
ground, but all persons making return as herein 
provided for, or required so to do, shall pay as 
hereinbefore provided and make his complaint 
for or seek a refund as hereinafter provided for 
Acts 1929, p. 95, § 6. 

§ 1041(28). Board of Income-Tax Review; 
hearing of claim. — A tribunal is hereby created, 
consisting of the Comptroller-General, the At- 
torney-General, and the Secretary of State, which 
shall be known as the Board of Income Tax 
Review. Whenever any taxpayer shall make a 
claim for exemption as to any item or items in 
his return as provided in section 1041(25) and 
shall be dissatisfied with the findings of the State 
Tax Commissioner as to such claim for exemp- 
tion, the claim shall be by the Tax Commissioner 
referred to said board. In all returns the tax- 
payer shall be required to give and shall give his 
post-office address. Upon receiving such refer- 
ence the board shall, by letter duly stamped and 
deposited in the mails, give notice to the tax- 
payer of the time and place where such claim 
will be heard and passed on. Said board may 
in its discretion also cause said notice to be 
served on the taxpayer by any sheriff or deputy 
sheriff of this State. If the board has any reason 
to apprehend that the notice was not received, 
it shall cause the same to be so served before 
proceeding. The matter shall be heard at the 
time and place stated in the notice, unless con- 
tinued by the board to another time or place, or 
unless the number of such instances to be heard, 
or other good cause, makes it necessary to con- 
tinue from day to day. At the hearing the board 
(shall summarily consider and pass on the claimed 
exemption, and either allow it or disallow it ac- 
cording as in their judgment the same is or is 
■not so required by the Constitution or laws of 
this State or of the United States. Acts 1929, 
p. 96, § 7. 

§ 1041(29). Appeal. — The taxpayer for himself, 
or the Tax Commissioner for the State, shall, if 
dissatisfied with the finding, have the right to 
demand an appeal to the Superior Court of Ful- 
ton County. Said demand shall be in writing 
and shall be made within ten days, but no bond 
shall be required as a condition thereon. No 
notice shall be necessary on the part of the ap- 
pellant, but in either event the appellee shall take 
notice of the appeal at his own peril. Acts 1929, 
p. 96, § 8. 



§ 1041(30). Summary hearing in superior court; 



Ga.— 5 



[65] 



§ 1041(31) 



TAXES, HOW RETURNED AND COLLECTED 



§ 1070 



writ of error. — In the Superior Court the cause 
resulting from such appeal shall be summarily 
heard in preference to all other matters and with- 
out regard to terms of court. From the judg- 
ment of the Superior Court a writ of error shall 
lie as in all other civil cases. Acts 1929, p. 97, § 9. 

§ 1041(31). Protest by taxpayer; refund, with 
interest. — Any taxpayer making return and mak- 
ing payment, either in whole or in part, shall 
have the right, at the time of said payment, to 
file, with the person to whom payment is made, 
a protest in writing; and if thereafter there be 
a judicial finding in his favor exempting him in 
whole or in part from liability, it shall be the 
duty of the Treasurer of this State to repay to 
such taxpayer, with interest at seven per cent, 
per annum, any sum improperly required of him, 
which payment shall be made out of the fund 
now to be provided for. Acts 192-9, p. 97, § 10. 

§ 1041(32). Special fund for reimbursements 
of claimants. — As said income taxes are paid 
into the treasury, such percentage thereof, not 
exceeding ten per cent., as shall be deemed pru- 
dent and necessary by the Board of Income Tax 
Review shall be set aside by the treasurer as a 
special fund for the reimbursement of taxpayers 
improperly required to pay, and said treasurer 
shall have authority, whenever a liability is es- 
tablished for repayment in favor of a taxpayer, 
so to repay out of said fund without other ap- 
propriation thereof to that purpose than as 
contained herein. Acts 1929, p. 97, § 11. 

§ 1041(33). Time of return.— The first return 
for taxes under this article shall be made each 
year on or before the 15th day of March for the 
preceding calendar year, but the liability of tax- 
payers thereunder for the year 1929 shall only be 
assessed pro rata for one fourth of the year. 
Acts 1929, p. 97, § 12. 

§ 1041(34). Blanks.— The Tax Commissioner 
shall have authority and it shall be his duty to 
provide all necessary blanks for carrying out the 
provisions of this article, which blanks shall be 
distributed throughout the State in such way as 
the Tax Commissioner may deem proper. Acts 
1929, p. 97, § 13. 

§ 1041(35). Summary hearing in Superior 
Court; writ of error. — The Tax Commissioner 
shall have power and authority to make all nec- 
essary regulations for carrying out the provisions 
of this article, provided the same are not in con- 
flict with the provisions of this article and do not 
affect any substantive legal right of the taxpayer 
resulting therefrom. Acts 1929, p. 98, § 14. 

§ 1041(36). Default of taxpayer: penalty, no- 
tice to taxpayer before assessment, execution. — 

Any person, firm, or corporation who shall fail or 
refuse to make such return as herein required shall 
be liable to a penalty of twenty-five per cent, of 
the liability of such taxpayer as fixed by the re- 
turn and other proceedings, and, in addition 
thereto, interest at the rate of one per cent, for 
every calendar month from and after the failure 
to make return. If such taxpayer, after having 
so failed or neglected to make return, shall be 
notified by the Tax Commissioner so to do, and 
shall thereupon continue so to fail and refuse, the 



Tax Commissioner shall give to such taxpayer 
notice that on a day to be named he will assess 
the tax from the best information obtainable and 
after giving the taxpayer opportunity to be 
heard. In such case the penalty shall be fixed at 
fifty per cent, upon the amount ascertained and 
assessed, and may be included as part of tax, and 
a writ of fieri 'facias shall be issued for the whole 
by the Tax Commissioner, bearing teste in the 
name of the Governor, and directed to all and 
singular the sheriffs of this State, commanding 
them to levy on the goods and chattels, lands, 
tenements, and hereditaments of said taxpayer, 
which writ it shall be the duty of any sheriff to 
execute as in case of writs of execution from the 
Superior Court. Acts 1929, p. 98, § 15. 

§ 1041 (37). Fraud by taxpayer; punishment — 

Should any taxpayer, fraudulently and with a 
purpose to conceal his liability under this Act, so 
fail or refuse to make return, or make any false 
and fraudulent return with a purpose to escape 
liability, such taxpayer shall, in addition to lia- 
bility for the penalties herein provided, be liable 
to prosecution in any court having jurisdiction,, 
and upon conviction shall be deemed guilty of a 
misdemeanor and punished accordingly. Acts 
1929, p. 98, § 16. 

§ 1041(38). Affidavit of illegality.— Whenever 

any writ of fieri facias has issued under section 
1041(36) or 1041 (37) and the taxpayer shall con- 
ceive the same to be illegal, he may tender to the 
levying officer his affidavit of illegality thereto, 
and upon his payment of the assessed tax with- 
out the penalty the officer shall return the same 
to the Superior Court of Fulton County, where 
the same shall be summarily heard as provided 
in section 1041(28) for appeals, and the judgment 
thereon shall be final so far as concerns the ju- 
diciary of the State. Acts 1929, p. 99, § 17. 

§ 1041(39). Reduction of ad valorem tax rate 
because of revenue from income tax. — That the 
Governor and Comptroller-General are instructed 
and directed, in fixing the ad valorem tax rate 
for State purposes in the year 1931, to make a 
careful estimate of the amount of revenue that 
will be derived from the provisions of this article 
and from other sources of revenue, and, after 
providing for any deficit that may exist and the 
payment of current expenses of the State over a 
two-year period, to reduce the ad valorem tax 
rate for said year 1931 in proportion to the excess 
revenue that will be realized under the provisions 
of this article. Act 1929, p. 99, § 18. 



CHAPTER 2 
Taxes, How Returned and Collected 



ARTICLE 2 
Returns to Receiver of Tax Returns 



SECTION 2 

Wild Lands, and Notice to Non-Residents 

§ 1070. (§ 821). Wild lands returned how, 
and subject to double tax, when. 

Assessment Prerequisite to Sale. — Under this section a 



[66] 



§ 1071 



TRANSFER OF TAX FI. FAS. 



§ 1145 



tax-collector car. not issue an execution for taxes against 
wild lands not given in for taxes by the owner in the 
county in which they are located, in the absence of an as- 
sessment of said land for taxes in some of the modes pro- 
vided by law. A sale of such lands under a tax execution 
not based on such assessment was void, and the purchaser 
at such sale acquired no title. Cook v. Turner, 167 Ga. 
671, 146 S. E- 314. 

§ 1071. (§ 822). Owners to be notified of re- 
turns received. 



Cited in Dunaway v. 
213. 



Gore, 164 Ga. 219, 226, 138 S. E. 



SECTION 9 
Double Tax, When Collected 

§ 1105. (§ 847). Defaulters to be doubly taxed. 

Land Assessed for Owner. — Where the owner of land fails 
to return it for taxation, under the authority of this sec- 
tion it may be assessed for him. Wiley v. Martin, 163 Ga. 
381, 382, 136 S. E- 151. 

§ 1106. (§ 848). Property not returned to be 
doubly taxed. 

Assessed as Unreturned Property. — If the owner of land 
fails to return it for taxation, and if the owner is unknown, 
under the authority of this section it is to be assessed as 
unreturned property. Wiley v. Martin, 163 Ga. 381, 382, 136 
S. E- 151. 



ARTICLE 2B 
Tax Equalization 

§ 1116(i). Park's Code. 

See § 1116(9). 

§ 1116 (9). Qualifications; compensation; 
moval from office. 



re- 



This section is not violative of that part of the constitu- 
tion of this State which provides that no law shall pass 
which refers to more than one subject-matter, or contains 
matter different from what is expressed in the title there- 
of. Parks v. Ash, 168 Ga. 868, 149 S. E- 207. 

Nor is the section unconstitutional because it adds other 
grounds of disqualification to hold the office, which it was 
not competent for the legislature to make, for the reason 
that the constitution itself fixes the disqualifications, and 
the legislature could not add to those. Parks v. Ash, 163 
Ga. 868, 149 S. E. 207. 

§§ 1116(k)-1116(l). Park's Code. 

See § 1116(11). 

§ 1116(11). Meeting of board; duties. 

Effect of Failure to Give Notice. — It is proper to direct a 
verdict for the plaintiffs in an action to enjoin the collection 
of taxes where the returns of the plaintiffs were raised 
without giving the required notice, the plaintiff tendering 
the amount admitted due. Smith v. Shackelford, 163 Ga. 
835, 137 S. E. 255. 

Abandonment of Demand for Arbitration. — Where the 
contestant and his arbitrator fail to appear at the place and 
time fixed for the arbitration the demand for arbitration 
will be considered as abandoned. Rogers v. Hamby, 163 
Ga. 771, 137 S. E- 231. 

Who May Be Arbitrators. — As to the effect of not object- 
ing to a third arbitrator known by the contestant to be re- 
lated to the tax collector, see Rogers v. Hamby, 163 Ga. 
771, 137 S. E. 231. 



ARTICLE 3 
List of Insolvents and Defaulters 



SECTION 1 
Insolvent Lists 

§ 1118. (§ 860). Insolvent list, by whom al- 
lowed. 

It was admitted that the tax fi. fas. allowed by the com- 
missioners in McDuffie v. Wilcox County, 165 Ga. 164, 140 
S. E. 379, did not show a return of "nulla bona" or "no 
property." 



ARTICLE 5 
Tax Fi Fas. and Sales 



SECTION 1 
Lien of Tax Fi. Fas. 



§ 1140. (§ 883). Taxes to be first paid. 

When Lein Takes Effect. — Property returned or held at 
the time of giving in is subject to the lien of the State, and 
can not be divested by sale. Bibb National Bank v. Colson, 
162 Ga. 471, 473, 134 S. E- 85. 

Applies to All Property. — This section applies to all 
property returned or held by a taxpayer that is subject 
to taxation under the constitution of this State. Phoenix 
Mutual Eife Ins. Co. v. Appling County, 164 Ga. 861, 139 
S. E- 674. 

Quoted in Jordan v. Baggett, 37 Ga. App. 537, 140 S. 
E. 902; Planters Warehouse Co. v. Simpson, 164 Ga. 190, 
195, 138 S. E. 55. 



§ 1141. (§ 884). Lien of tax not divested by 
judicial sale. 

A sale of property under execution issued from a court 
of competent jurisdiction does not divest the liens of the 
State or county for taxes. Phoenix Mutual Life Ins. Co. 
v. Appling County, 164 Ga. 861, 139 S. E- 674. 

So a sale of land by the sheriff under a general fi. fa. 
did not divest the lien of the State and county for the 
year's taxes of the defendant in such process. Planters 
Warehouse Co. v. Simpson, 164 Ga. 190, 195, 138 S. E- 55. 

AppUed in Durden v. Phillips, 166 Ga. 689, 694, 144 S. 
E. 313; Miller v. Jennings, 168 Ga. 101, 102, 147 S. E. 32 



SECTION 3 
Transfer of Tax Fi. Fas. 



§ 1145. (§ 888). Transfer of tax fi. fas. 

Recordation — As to Defendant. — The ground that the 
transfer of a tax fi. fa. to its present owner was not entered 
of record as provided for by this section is without merit, 
since such recording is not necessary to make it binding on 
the property of the taxpayer; nor is such recording neces- 
sary to preserve its priority, except as to subsequent bona 
fide purchasers for value. Eewis v. Moultrie Bkg. Co., 36 
Ga. App. 347, 136 S. E- 554. 

Transfer by Constable. — In Thomas v. Eester, 166 Ga. 
274, 142 S. E- 870, after quoting this section it is said: "It 
follows that the transfer by the constable of the tax fi. fa. 
in this case, which exceeded in amount one hundred dol- 
lars, was void, and the same could not be enforced by the 



[67] 



§ 1147 



DELINQUENT TAX RECEIVERS AND COLLECTORS 



§ 1190 



transferee by levy and sale of the property of the defend 
ant in the tax fi. fa.," citing Johnson v. Christie, 64 
Ga. 117; Hill v. Georgia State B. & E- Association, 120 
Ga. 472, 47 S. E- 897; Thompson v. Adams, 157 Ga. 42, 
120 S. E- 529; Cook v. Powell, 160 Ga. 831(12), 129 S. E- 546. 

Applied in Phoenix Mutual Life Ins. Co. v. Applying 
County, 164 Ga. 861, 139 S. E. 674. 

Cited in Jordan v. Baggett, 37 Ga. App. 537, 140 S. E. 
902. 



SECTION 4 
Dormancy of Tax Fi Fas 

§ 1147. (§ 890). Tax fi. fa. dormant, when. 

No Contractual Lien to Prevent Bar. — In cases of tax fi. 
fas. there is no contractual lien, fixing a period of limitation 
different from that provided by the statute, to fall back on, 
so as to prevent the bar of the dormant-judgment act. 
Lewis v. Moultrie Bkg. Co., 36 Ga. App. 347, 350, 136 S. E. 
554. 

When Plaintiff Subrogated to Rights of State. — An ac- 
tion brought to enforce the hen of the State and County 
for taxes, to which the plaintiff became subrogated was 
not barred by this section, as the lien can be enforced 
within seven years from its accrual, although it would be 
barred as an action for money had and received by the de- 
fendant in the tax fi. fa. from the plaintiff. Thomas v. 
Lester, 166 Ga. 274, 142 S. E. 870. 



SECTION 10 
Claims, How Interposed 

§ 1159. (§ 899). Claim may be interposed 
when tax fi. fa. is levied. 

Property Subject to Fi. Fa. — The remedy of claim as 
provided by this section is not available where the prop- 
erty is subject to the fi. fa. levied thereon. Jordan v. 
Baggett, 37 Ga. App. 537, 140 S. E- 902. 



SECTION 13 
Levy and Sale under Tax Fi. Fas. 

§ 1164. (§ 904). Purchase by one bound to 
pay. 

This section is not applicable where the purchaser at the 
tax sale is not the person bound to pay the tax, but an- 
other, who is in no way bound for its payment, and who 
purchases it upon his own account; nor is such principle 
applicable where such purchaser at the tax sale conveys 
the property to another, although the latter buys the 
property for the use of the taxpayer, to whom she agrees 
to convey it upon the payment to her by the taxpayer of 
the amount which she is out upon the purchase, when 
such amount has not been paid. Miller v. Jennings, 168 
Ga. 101, 147 S. E. 32. 



§ 1165. (§ 905). 
under. 

See note to § 1145. 



By whom levied, and sales 



SECTION 15 
Redemption of Property Sold for Taxes 



§ 1169. Land sold may be redeemed. 

The Premium. — This section and section 1173 show that 

[68] 



the legislature had in mind a difference between interest 
at a stated rate per annum and a premium in the form of 
a lump sum to be paid within the time in which the differ- 
ent classes of property could be redeemed, and that it so 
declared. Reynolds v. Bickers-Goodwin Co., 161 Ga. 378, 
379, 131 S. E- 55. Section 1173 specifically states that the 
interest shall be at a stated rate per annum, the absence 
of such a provision in this section negatives the assumption 
that payment should be in the same manner. Id. 

Same — Time of Payment. — The premium provided for 
means payment of ten per cent in addition to the amount 
of purchase-money, without regard to the time elapsing 
between the sale and the redemption. Reynolds v. Bickers- 
Goodwin Co., 161 Ga. 378, 131 S. E. 55. 

Execution to Meet Interest, (Principal, or Cost of Drain- 
ing. — The right of redemption is not given where land is 
sold under execution issued for an assessment to meet in- 
terest or principal, or the cost of draining the land in a 
drainage district. Sigmon-Reinhardt Co. v. Atkins Nat. 
Bank, 163 Ga. 136, 137, 135 S. E. 720. 



§ 1170. Effect of redemption. 

Redemption of land sold for taxes, and taking quitclaim 
deed from purchaser, does not vest title in holder of security 
deed to the land who redeemed it, though period for re- 
demption had passed. Lien acquired thereby. Johnson v. 
King Lumber Co., 39 Ga. App. 280(4), 147 S. E. 142. 



§ 1172. Quitclaim deed by purchaser. 

Execution to Pay Interest, Principal, or Costs of Drain- 
ing. — Where land is sold under execution issued for an as- 
sessment to meet interest, principal, or costs of draining 
the land in a drainage district, the vendee will not be re- 
quired to execute and deliver a quitclaim deed, as provided 
in this section. Sigmon-Reinhardt Co. v. Atkins Nat. 
Bank, 163 Ga. 136, 135 S. E- 720. 



§ 1173. (§ 910). How redeemed. 



See notes to section 1169. 



CHAPTER 3 



Delinquent Tax Receivers and Collectors 



ARTICLE 2 

Execution Against Defaulting Receiver or Collec- 
tor or Sureties 

§ 1187. (§ 924.) Comptroller to issue executions 
vs. collector and sureties on default. 

Quoted and applied in State v. Bank, 162 Ga. 292, 133 S. 
E. 248. 

Cited in American Surety Co. v. Kea, 168 Ga. 228, 147 
S. E. 386. 

§ 1190. (§ 927). Lien on property of principals 
and sureties, bound. 

Superiority of State's Lien. — The State's lien is superior 
to a security deed for money borrowed by the collector to 
pay a prior shortage. State v. Bank, 162 Ga. 292, 133 S. E« 
248. 

Subrogation of Securities. — A bank, lending money to a 
collector to cover a shortage, is not entitled to a superior 
lien on account of subrogation to the rights of the State. 
State v. Bank, 162 N. C. 292, 133 S. E- 248. 



§ 1207 



COLLECTOR, WHEN EX OFFICIO SHERIFF 



§ 1227(4) 



ARTICLE 5 
Tax Collectors 



SECTION 2 
Tax- Collectors' Bonds 

§ 1207. (§ 945). Amount of bonds and their 
conditions. 

The requirement of this section that the tax-collector 
shall give bond "payable to the ordinary," should not be 
construed so as to require that such bond be made pay- 
able to the ordinary as such, but rather to the officer 
having charge of the financial affairs of the county and 
jurisdiction of county matters; and thus construed, oar 
ruling does not give effect to a local law on a subject for 
which provision has been made by an existing general 
law, as forbidden by § 6464. Payne v. Royal Indemnity 
Co., 168 Ga. 77, 79, 147 S. E. 95. 



SECTION 7 
Collector, When Ex Officio Sheriff 

§ 1225. Collector ex-officio sheriff in some 
counties. — The tax-collectors of counties which 
contain a population of one hundred and fifty 
thousand or more shall be ex-ofhcio sheriffs in 
so far as to enable them to collect the taxes due 
the State and county, by levy and sale under tax 
executions; and said tax-collectors shall not turn 
over any tax executions to the sheriffs, or to any 
other levying officials of the said State, except 
when it may become necessary, for the purpose 
of enforcing the same, to send said executions to 
■any other county or counties than that in which 
■issued; but said tax-collectors, by virtue of their 
office, shall have full power and authority to levy 
all tax executions heretofore or hereafter to be 
issued by them in their respective counties; and 
the compensation of said tax-collectors shall not 
exceed fifty cents for issuing each fi. fa., and for 
levying and selling the same fees as are now al- 
lowed by law to sheriffs of said State; and said 
tax-collectors shall have full power to bring prop- 
erty to sale, and sales made by them shall be 
valid, and shall convey the title to property thus 
sold as fully and completely as if made by the 
sheriffs of said counties. Acts 1929, p. 157, § 2. 

Editor's Note. — Prior to the amendment of 1927, the tax 
collectors of only the counties which contain a population of 
one hundred and twenty five thousand or more, fell within 
the scope of this section. 

Note that this section is twice amended by the Acts of 
1927 — the latter amendment taking no account of the former. 

Judicial Notice of Population. — The courts will take judi- 
cial cognizance of the population of counties for the purpose 
of determining whether this section is applicable therein. 
Fidelity, etc., Co. v. Smith, 35 Ga. App. 744, 746, 134 S. E. 
801, citing the following authorities: I,eadbetter v. Price, 
102 Ore. 159 (199 Pac. 633, 17 A. I,. R. 218); Standard Oil 
Co. v. Kearney, 106 Neb. 558 (18 A. L. R. 95, 184 N. W. 
109); 15 R. C. L. 1129. 

§§ 1225 (a) -1225(b). Park's Code. 

See §■§ 1227(1) -1227(6). 



§ 1227(1). Counties with populations of 7,320. 



— All tax-collectors of such counties of the State 
of Georgia as have a population of not less than 
7,320, nor more than 7,330, according to the cen 
sus of the United States for the year 1924, shall 
be ex-officio sheriffs of their respective counties, 
in so far only as to give them full power and 
authority to collect all taxes due the State of 
Georgia in their respective counties, and all other 
taxes required to be collected by them, by levy 
and sale under tax executions, and that said tax- 
collectors be vested with full power and authority 
to levy any and all fi. fas. issued by them, whether 
prior to or subsequent to the passage of this Act, 
and that the compensation to be received by said 
tax-collectors for rendering services as such ex- 
officio sheriffs shall be the same as that now 
allowed by law to sheriffs for the same or like" 
services; that said tax-collectors shall have the 
powers of sheriffs to bring all property to sale 
that is subject to said fi. fas., and shall have full 
authority to execute any and all necessary con- 
veyances or bills of sale or other instruments re- 
quired by law of sheriffs to be given to the pur- 
chasers at public sales, and shall have authority to 
do and perform all other Acts and to exercise all 
other powers vested in sheriffs with respect to the 
levy of said fi. fas., the sale of property thereun- 
der, and the execution of conveyances therefor, 
or with respect to any other feature connected 
with the collection of said fi. fas. by levy and 
sale, and all sales made by them as ex-officio shall 
pass title and be as valid in all respects as if made 
by the sheriffs of the respective counties. Acts 
1927, p. 335. 

§ 1227(2). Same — Advertisements of sales. — In 

the levy of said fi. fas., and in the making of the 
sales thereunder, in the advertisement of said 
sales, said tax-collectors shall in all respects con- 
form to the provision of the law governing such 
sales by the sheriffs of this State, and all advei - 
tisements of sales required to be inserted in a 
newspaper shall be published in the newspaper in 
which the sheriff's advertisements for said county 
are published, and shall be published for the same 
period of time. 

§ 1227(3). Same — Deputies. — Said tax-collec- 
tors shall have powers to appoint one or more 
deputies under the provision of this Act, and all 
deputies thus appointed shall be vested with all 
of the powers herein granted unto the tax-collec- 
tors, and said tax-collectors shall be responsible 
for the Acts of their said deputies as sheriffs are 
liable for the Acts of their deputies, and the com- 
pensation of such deputies shall be paid by said 
tax-collector. 

§ 1227(4). Counties with population of 15,160. 

— All tax-collectors of such counties of the State 
of Georgia as have a population of not less than 
15,150 and not more than 15,160, according to the 
census of the United States for the year 1920, 
shall be ex-officio sheriffs of their respective coun- 
ties in so far only as to give them full power and 
authority to collect all taxes due the State of 
Georgia in their respective counties, and all other 
taxes required to be collected by them, by levy 
and sale under tax executions, and that said tax- 
collectors be vested with full power and authority 



[69] 



§ 1227(5) 



COLLECTOR, WHEN EX OFFICIO SHERIFF 



§ 1227(10) 



to levy any and all fi. fas. issued by them, whether 
prior to or subsequent to the passage of this Act, 
and that the compensation to be received by said 
tax-collectors for rendering services as such ex- 
officio sheriffs shall be the same as that now al- 
lowed by law to sheriffs for the same or like serv- 
ices; that said tax-collectors shall have the powers 
of sheriffs to bring all property to sale that is sub- 
ject to said fi. fas., and shall have full authority 
to execute any and all necessary conveyances or 
bills of sale or other instruments required by law 
of sheriffs to be given to the purchasers at pub- 
lie sales, and shall have authority to do and per- 
form all other Acts and to exercise all other 
powers vested in sheriffs with respect to the levy 
of said fi. fas., the sale of property thereunder, 
and the execution of conveyances therefor, or 
with respect to any other feature connected with 
the collection of said fi. fas., by levy and sale, and 
all sales made by them as ex-officio sheriffs shall 
pass title and be as valid in all respects as if made 
by the sheriffs of the respective counties. Acts 
1927, p. 337. 

§ 1227(5). Advertisements of sales. — In the 
levy of said fi. fas., and in the making of the sales 
thereunder, in the advertisement of said sales, said 
tax-collectors shall in all respects conform to the 
provisions of the law governing such sales by the 
sheriffs of this State, and all advertisements of 
sales required to be inserted in a newspaper shall 
be published in the newspaper in which the sher- 
iff's advertisements for said county are published, 
and shall be published for the same period of 
time. 

§ 1227(6). Same— Deputies. — Said tax-collec- 
tors shall have power to appoint one or more 
deputies under the provision of this Act, and all 
deputies thus appointed shall be vested with all of 
the powers herein granted unto the tax-collec- 
tors, and said tax-collectors shall be responsible 
for the Acts of their said deputies as sheriffs are 
liable for the Acts of their deputies, and the com- 
pensation of such deputies shall be paid by the 
said tax-collectors. 

§ 1227(7). In counties of 15,275 to 15,300 popu- 
lation. — All tax-collectors of such counties of the 
State of Georgia as have a population of not less 
than 15,275 and not more than 15,300, according 
to the census of the United States for the year 
1920, shall be ex-officio sheriffs of their respective 
counties in so far only as to give them full power 
and authority to collect all taxes due the State of 
Georgia in their respective counties, and all other 
taxes required to be collected by them, by levy 
and sale under tax-executions, and that said tax- 
collectors be vested with full power and author- 
ity to levy any and all fi. fas. issued by them* 
whether prior to or subsequent to the passage of 
this Act, and that the compensation to be re- 
ceived by them for rendering services as such ex- 
officio sheriffs shall be the same as that now al- 
lowed by law to sheriffs for the same or like 
services; that said tax-collectors shall have the 
powers of sheriffs to bring all property to sale 
that is subject to said fi. fas., and shall have full 
authority to execute any and all necessary con- 
veyances or bills of sale or other instruments re- 

[7 



quired by law of sheriffs to be given to the pur- 
chasers at public sales, and shall have authority 
to do and perform all other acts and to exercise 
all other powers vested in sheriffs with respect to 
the levy of said fi. fas., the sale of property there- 
under, and the execution of conveyances there- 
for, or with respect to any other feature con- 
nected with the collection of said fi. fas. by levy 
and sale, and all sales made by them as ex-officio 
sheriffs shall pass title and be as valid in all re- 
spects as if made by the sheriffs of the respective 
counties. Act 1929, p. 326, § 1. 

§ 1227(8). Same— Advertisement. — In the levy 
of said fi. fas., and in the making of sales there- 
under, in the advertisement of said sales, said 
tax-collectors shall in all respects conform to the 
provisions of the law governing such sales by 
the sheriffs of this State, and all advertisements 
of such sales required to be inserted in a news- 
paper shall be published in the newspaper in 
which the sheriff's advertisements for said county 
are published and shall be published for the same 
period of time. Act 1929, p. 327, § 2. 

§ 1277(9). Same — Deputies.— Said tax-collectors 
shall have power to appoint one or more deputies 
under the provisions of this Act, and all deputies 
thus appointed shall be vested with all the pow- 
ers herein granted unto the tax-collectors, and 
said tax-collectors shall be responsible for the 
acts of their said deputies as sheriffs are liable 
for the acts of their deputies, and the compensa- 
tion of such deputies shall be paid by said tax- 
collectors. Act 1929, p. 327, § 3. 

§ 1227(10). Counties of 10,590 to 10,600 popu- 
lation. — All tax-collectors of such counties of 
the State of Georgia as have a population of not 
less than 10,590 nor more than 10,600, according 
to the census of the United States for the year 
1920, shall be ex-olficio sheriffs of their respective 
counties, in so far only as to give them full 
power and authority to collect all taxes due the 
State of Georgia in their respective counties, and 
all other taxes required to be collected by them 
by levy and sale under tax-executions, and that 
said tax-collectors be vested with full power and 
authority to levy any and all fi. fas. issued by 
them, whether prior to or subsequent to the 
passage of this Act, and that the compensation 
to be received by said tax-collectors for rendering 
services as such ex-officio sheriffs shall be the 
same as that now allowed by law to sheriffs for 
the same or like services; that said tax-collectors 
shall have the powers of sheriffs to bring all 
property to sale that is subject to said fi. fas., and 
shall have full authority to execute any and all 
necessary conveyances or bills of sale or other 
instruments required by law of sheriff's to be 
given to the purchasers at public sales, and shall 
have authority to do and perform all other acts 
and to exercise all other powers vested in sheriffs 
with respect to the levy of said fi. fas., the sale of 
property thereunder, and the execution of con- 
veyances therefor, or with respect to any other 
feature connected with the collection of said fi. 
fas. by levy and sale, and all sales made by them 
as ex-officio shall pass title and be as valid in all 

0] 



§ 1227(11) 



PAYMENT OF REVENUE INTO TREASURY 



§ 1248(g) 



respects as if made by the sheriffs of the respec- 
tive counties. Act 1929, p. 328, § 1. 

§ 1227(11). Same — Advertisement. — In the levy 
of said fi. fas., and in making of the sales there- 
under, in the advertisements of said sales, said 
tax-collectors shall in all respects conform to the 
provision of the law governing such sales by the 
sheriffs of this State, and all advertisements of 
sales required to be inserted in a newspaper shall 
be published in the newspaper in which the sher- 
iff's advertisements for said county are published, 
and shall be published for the same period of 
time. Act 1929, p. 328, § 2. 

§ 1227(12). Same — Deputies, — Said tax-collec- 
tors shall have power to appoint one or more 
deputies under the provision of this Act, and all 
deputies thus appointed shall be vested with all of 
the powers herein granted unto the tax-collectors, 
and said tax-collectors shall be responsible for 
the Acts of their said deputies as sheriffs are 
liable for the Acts of their deputies, and the com- 
pensation of such deputies shall be paid by the 
said tax-collectors. Act 1929, p. 329, § 3. 

§ 1227(13). In counties of 6,458 to 6,462 popu- 
lation. — All tax-collectors of such counties of this 
State as have a population of not less than 
6,458 and not more than 6,462 according to the 
census of the United States of 1920, shall be ex- 
officio sheriffs of their respective counties in so 
far only as to give them full power and authority 
to collect all taxes due the State of Georgia in 
their respective counties, and all other taxes re- 
quired to be collected by them, by levy and sale 
under tax-executions, and that said tax-collectors 
be vested with full power and authority to levy 
any and all fi. fas. issued by them, whether prior 
to or subsequent to the passage of this act, and 
that the compensation to be received by such tax- 
collectors for rendering services as such ex-officio 
sheriffs shall be the same as that now allowed by 
law to sheriffs of such counties for the same or like 
services; that said tax-collectors shall have pow- 
ers of sheriffs to bring all property to sale that is 
subject to said fi. fas., and shall have full author- 
ity to execute any and all conveyances or bills of 
sale or other instruments required of such sher- 
iffs to be given to the purchasers at public sales, 
and shall have authority to do and perform all 
other acts and to exercise all other powers vested 
in sheriffs of such counties with respect to any 
other feature connected with the collection of 
said tax fi. fas. by levy and sale, and all sales 
made by them as ex-ofncio sheriffs of such coun- 
ties shall pass title and be valid in all respects as 
if made by the sheriffs of such respective counties. 
Acts 1929, p. 330, § 1. 

§ 1227(14). Same — Advertisement. — In the levy 
of said fi. fas. and in the making of the sales 
thereunder, in the advertisement of said sales, 
said tax-collectors shall in all respects conform to 
the provisions of the law governing such sales by 
the sheriffs of this State, and all advertisements 
of sales required to be inserted in a newspaper 
shall be published in the newspaper in which the 
sheriffs of such counties advertise their sales, and 

[7 



shall be published for the same period of time. 
Acts 1929, p. 330, § 2. 

§ 1227(15). Same — Deputies. — Such tax-collect- 
ors shall have power to appoint one or more depu- 
ties under the provisions of this Act, and all 
deputies thus appointed shall be vested with all 
the powers herein granted unto the tax-collectors, 
and shall be removable at any time by said tax- 
collector, for or without cause, and said tax-col- 
lectors shall be responsible for the acts and con- 
duct of said appointed deputies as sheriffs are lia- 
ble for the acts of their deputies, and may, if they 
see \fit, require bond of such deputies, and the 
compensation of such deputies shall be paid by 
such tax-collectors. Acts 1929, p. 331, § 3. 

§ 1227(16). In county of 14,493 to 14,495 popu- 
lation. — In all counties of this State having a pop- 
ulation of not less than 14,493 nor more than 
14,495, according to the United States census of 
1920, where such county shall have availed itself 
of the rights conferred under paragraph 1, section 
3, article 11, of the Constitution of this State by 
merging or consolidating the offices of tax-receiver 
and tax-collector and creating the office of county 
tax-commissioner, said county tax-commissioners 
in such counties shall be ex-officio sheriffs of said 
counties in so far as to give them power to collect 
the taxes due the State of Georgia and their respec- 
tive counties by levy and sale of property under 
tax-executions; and said county tax-commission- 
ers shall not turn over the tax fi. fas. issued by 
them to the sheriffs of their respective counties, 
or to any levying officer of said State, except 
when it may be necessary to enforce the collec- 
tion of any fi. fa. to forward the same to some 
other county or counties than the county in which 
same is issued, but said tax-commissioners by 
virtue of their office shall have power and author- 
ity to levy all tax-executions heretofore or here- 
after issued by them in their respective counties; 
and the compensation of said county tax-commis- 
sioners of said counties for their services as ex- 
officio sheriffs shall be the same as that now al- 
lowed the sheriffs or constables for similar serv- 
ices; and said county tax-commissioners shall 
have power and authority to bring any and all 
property to sale, and all sales made by them, in- 
cluding the executions of deeds and conveyances 
of both real and personal property, shall be valid 
and as binding as if the sale were made by the 
sheriffs of said counties, and shall pass the title 
to all property sold as fully as titles are now 
passed by sheriffs of this State under sales made 
by them. Provided further, that in all counties 
where such county tax-commissioners shall re- 
ceive regular salary, all fees assessed and col- 
lected by them in connection with such services 
shall be paid into the county treasury. Acts 1929, 
p. 331. 



CHAPTER 4A 
Payment of Revenue into Treasury 

§§ 1248 (a) -1248(g). Park's Code. 

See §§ 1248(1)-1248(7). 



1] 



§ 1248(1) 



STATE DEPOSITORIES 



§ 1249 



§ 1248(1). Money collected by departments, 
etc., for maintenance, to be paid into State treas- 
ury. — It shall be the duty of every department, 
commission, bureau, and other branch or agency 
of the government of this State, and of every offi- 
cial head of every department, commission, bu- 
reau, and other branch or agency of the govern- 
ment of this State created by special Act, the 
support and maintenance of which has been pro- 
vided by special Act and not by direct appropri- 
ations of the General Assembly, to collect and 
forthwith to pay into the State treasury all 
moneys, fees, commissions, penalties, or other 
charges which they are authorized by law to col- 
lect for the support and maintenance of such de- 
partment, commission, bureau, or other branch 
or agency of the State Government. Acts 1927, 
p. 311. 

§ 1248(2). Expenses of maintenance to be paid 
from treasury. — The costs and expenses of the 
maintenance and support of every department, 
commission, bureau, and other branch or agency 
of the State government shall be paid out of funds 
in the State treasury by warrant of the Governor 
drawn on appropriations duly made by the Gen- 
eral Assembly. 

§ 1248(3). Exceptions. — The provisions of this 
Act shall not apply to boards and fees col- 
lected by the educational institutions of this State; 
and such funds as may be derived from sale of 
farm products, nor funds collected from sale of 
farm produce equipment or other material de- 
rived from the expenditure of Federal research 
funds, nor to funds received by the Health De- 
partment for sale of medical supplies, nor fees 
received by health institutions, nor to gifts, dona- 
tions and internal income received by said educa- 
tional institutions; nor shall the provisions of 
this Act apply to the Court of Appeals or Su- 
preme Court. 

§ 1248(4). Exception of funds collected to 
match Federal aid funds. — Wherever by Act of 
Congress conditions have been or may be pre- 
scribed for matching Federal aid by State funds, 
and such conditions are in conflict with the pro- 
visions of this Act, then the department or bu- 
reau or agency of this State having to do with 
such Federal aid and collecting funds with which 
to match such Federal aid may and it is hereby 
authorized to withhold from depositing in the 
Treasury an amount sufficient for matching 
such Federal aid; but all other funds belonging 
to the State collected by such department, bureau, 
or agency of the State shall be paid into the State 
Treasury, as hereinbefore provided. 

§ 1248(5). Time of payment to treasury. — It 
shall be and it is hereby made the duty of each 
and everv official head described in section 
1248(1) to pay over and to deposit in the State 
Treasury, on or before January 1, 1928, all sums 
remaining in their hands, collected before said 
date, and remaining undisbursed under existing 
laws. 



shall be construed to affect the appropriation or 
allocation of the motor-vehicle fees and licenses 
and pro rata of gasoline taxes to the State High- 
way Department; nor shall it be construed to 
affect the appropriation or allocation of the pro 
rata of gasoline taxes to the counties of this 
State; nor shall it be construed to affect the ap- 
propriation or allocation of the proceeds of the 
cigar and cigarette taxes to the payment of pen- 
sions. Nor shall this Act be construed to affect 
either the appropriation and allocation of the pro- 
ceeds of the tax on lumber dealer or dealers in other 
forest products to the State forestry fund, or the 
allocation of the proceeds of fees and penalties to 
State game and fish protection fund; and pro- 
vided further, that as to those departments, 
branches, agencies, commissions, and bureaus of 
State government who under the law can only 
assess a sufficient amount of fees, licenses, penal- 
ties, etc., to support such department, commission, 
board, bureau, agency, or branch of government, 
all assessments levied for such support shall be 
the maintenance appropriation of such depart- 
ment, board, bureau, agency, or branch for each 
year. None of the provisions of this section shall 
be construed to exempt or except any of the 
funds, taxes, monies, fees, commissions, penalties, 
or other charges received, collected, or paid into 
any of the agencies named in this section from 
the requirement of section 1248(1) that they 
shall all be paid into the State Treasury. 

§ 1248(7). Penalty for violation of Act. — 

Should the official head of any department, com- 
mission, bureau, or other branch or agency of the 
State government violate any of the provisions 
hereof, he or she shall, upon conviction, be 
deemed guilty of a misdemeanor and punished as 
provided therefor, and in addition thereto shall be 
thereafter ineligible to hold such office. 






§ 1248(6). Appropriation or allocation of cer- 
tain funds not affected. — Nothing in this Act 



CHAPTER 5 
State Depositories 

§ 1249. (§ 982). State depositories provided for in 
various cities. — The Governor shall name and ap- 
point a solvent chartered bank of good standing and 
credit in each of the following cities and towns, 
to wit: In Atlanta (nine depositories), Athens, 
Augusta, Columbus, Macon (four depositories), 
Savannah, Rome, Americus, Albany, Hawkins- 
ville, Gainesville, Griffin, LaGrange, Thomasville, 
Newnan, Cartersville, Dalton, Valdosta, Milledge- 
ville, Darien, Dawson, Cordele, Marietta, Rich- 
land, Millen, Warrenton, Carrollton, Elberton, 
Monticello, Fort Gaines, Cedartown, Jackson, 
Harmony Grove, Thomaston, Covington, Black- 
shear, Waycross, Brunswick, Forsyth, Jefferson, 
Washington, Quitman, Greenville, Eastman, 
Moultrie, Toccoa (two depositories) 3, Statesboro, 
Tifton, Lawrenceville, Douglas, Dublin, Madison, 
Tennille, Sylvania, McRae, Cornelia, Fitzgerald, 
Bainbridge, Blue Ridge, Mt. Vernon, Barnesville, 
Baxley, Hartwell, LaFayette, Louisville, Mont- 
ezuma, Pelham, Sandersville, Swainsboro, Thom- 
son, Winder, Calhoun, Jesup, Lavonia, Donald- 
sonville, Claxton, Ashburn, Nashville, Blakely, 



[72] 



§ 1259 



PUBLIC SCHOOL SYSTEM 



§ 1438 (mm) 



Dallas, Perry, Fort Valley, Sparta, Reidsville, 
Comer, Fayetteville, Ludowici, Senoia, Cochran, 
Conyers, Hazelhurst, Lyons, Ocilla, Talbotton, 
Bremen, Butler, Cairo, Franklin, Tallapoosa, 
Georgetown, Gibson, Jonesboro, Jeffersonville, 
McDonough, Ringgold, Rochelle, Pembroke, 
Chipley, Colquitt, Guyton, Homerville, Jasper, 
Summervil'le, Douglasville, Canton, Edison, Gor- 
don, Alpharetta, Decatur, Eatonton, Fairburn, 
Lumpkin, Reynolds, Rockmart, Shellman, Uvalda, 
Lincolnton, Sylvester, Temple, Boston, Blairs- 
ville, Buford, Camilla, Dahlonega, Ellaville, Ir- 
winville, Kingsland, Manchester, Springfield, 
Woodbury, Wrightsville, Metter, Rebecca, Vi- 
dalia, Cummings, Vienna, Adel, Soperton, Glen- 
wood, Greensboro, Morgan, Pearson, Willa- 
coochee, Alma, Alston, Arlington, Ellijay, Mon- 
roe, Crawford, Collins, Waynesboro, Folkston, 
Alamo, Lakeland, Buchanan, and Dexter, which 
shall be known and designated as State Deposi- 
tories; provided that in each of said cities having 
a population of not less than six thousand (6,000) 
and not more than fifteen thousand (15,000), ac- 
cording to the United States Census of 1920; and 
provided further, that in each of said cities hav- 
ing a population of less than six thousand (6,000) 
but located in counties having a population of 
more than thirty thousand (30,000), according to 
the United States Census of 1920, the Governor 
may name and appoint not more than two char- 
tered banks of good standing and credit, which 
shall be known and designated as State Deposi- 
tories. Provided further, that in each of said 
cities in the State of Georgia having a population 
of fifteen thousand (15,000) and over, according 
to the United States Census of 1920, the Governor 
may name and appoint not more than three solv- 
ent chartered banks of good standing and credit, 
which shall be known and designated as State 
Depositories. Provided, that in each city in Geor- 
gia having a population of not less than 6,180 and 
not more than 6,200, and also in each city in 
Georgia having a population of not less than 
11,554 and not more than 11,560, the Governor 
may name and appoint one additional depository 
to those now provided by law and under the 
terms of the general law governing bank deposi- 
tories. Acts 1929, p. 159, § 1; p. 161, § 1; p. 
162, § 1. 

§ 1259. (§ 992). Funds subject to check, etc. 

As to county depositories, see § 855(2). 



ELEVENTH TITLE 



Education 



CHAPTER l 
The University of Georgia and Its Organization 



Georgia State Teacher's College by the acts of 1927, p. 171. 
A college of agricultural and mechanical arts, to be known 
as the Middle Georgia Agricultural and Mechanical Junior 
College was added as a branch by the acts of 1927, p. 161. 
The name of the Georgia Normal School was changed to 
South Georgia Teachers' College by the acts of 1929, p. 
186. And by acts 1929, p. 195, the name of the South 
Georgia Agricultural and Mechanical College was changed 
to Georgia State College for Men. 



ARTICLE 2 
Branches of the University 
§ 1397 (§ 1300). Branches of the University. 

The name of the State Normal School was changed to The 

[7 



CHAPTER 4 
Public School System 

§ 1437(a). Park's Code. 

See § 1551(81). 

§ 1437 (b-1). Park's Code. 

See § 1551(84^). 

§■§ 1437 (i) -1437 (j). Park's Code. 

See §>§ 1551(89)-1551(90). 

§ 1437 (o). Park's Code. 

See § 1551(96). 

§§ 1437 (p), 1437 (q). Park's Code. 

See §§ 1551(98) -1551(99). 

§ 1437 (r). Park's Code. 

See § 1551(97). 

§ 1437 (s). Park's Code. 

See § 1551(100). 

§ 1437 (w). Park's Code. 

See § 1551(104). 

§ 1437 (jj). Park's Code. 

See § 1551(118). 

§ 1438(a). Park's Code. 

See § 1551(125). 

§ 1438(h). Park's Code. 

See § 1551(133). 

§ 1438(m). Park's Code. 

See § 1551(141). 

§ 1438 (y). Park's Code. 

See § 1551(153). 

§ 1438(aa). Park's Code. 

See § 1551(130). 

§§ 1438 (bb), 1438 (cc). Park's Code. 

See § 1551(136). 

§ 1438 (mm). Park's Code. 

See § 1551(154a). 



3] 



§ 1438(nn) 



COUNTY BOARDS OF EDUCATION 



§ 1551(97) 



§ 1438 (nn). Park's Code. 

See § 1551(154b). 

§ 1438(oo). Park's Code. 

See § 1551(154c). 

§ 1439(a). Park's Code. 

See § 1551(155). 

§ 1439(c). Park's Code. 

See § 1551(157). 

§ 1444(d). Park's Code. 

See § 1551(195). 



SECTION l 
Taxation and School Funds 

§ 1551 (6a). $20,000 a month from commission- 
ers of roads and revenue payable in counties of 
200,000 population. — The board of commissioners 
of road and revenues of each county in the State 
of Georgia, having a population of not less than 
200,000, is hereby authorized to pay over to the 
county board of education of such county any 
sums not to exceed $20,000 each month out of 
any funds in the treasury of the said county, 
which shall have been derived from any source 
other than from taxation. Such funds when paid 
to the county board of education shall become a 
part of the county school fund, and may be used 
by the board of education for paying teachers' 
salaries buying or renting lots and buildings for 
school purposes, purchasing or building school 
buildings maintaining school property, or for any 
other education purpose not inconsistent with the 
laws of this State. Acts 1929, p. 225. 



ARTICLE 4 

State School Superintendent, His Powers and 

Duties 

§ 1551 (72). School year coincident with cal- 
ender year; annual statement. 

The scholastic year being coincident with the calendar 
year (Ga. I,. 1919, pp. 288, 316, Michie's Code 1926, § 1551- 
<72) ), an election held on November 10, 1927, authorizing 
the levy of a tax for a local school district, did not au- 
thorize the assessment and levy of a school tax in the 
year 1927 and the issuance of an execution therefor, and 
the court below did not err in enjoining the levy of such 
execution. Woods v. Miller, 168 Ga. 259, 147 S. E. 74. 



ARTICLE 5 
County Boards of Education 

§ 1551 (81). School districts. 

See sec. 1551(141). 



§ 1551 (84i^). Compensation of members in 
certain counties. — Members of the county boards 
of education, in counties having above 200,000 
population according to the last or any future 
United States census, may be paid a salary of fifty 
dollars ($50.00) per month each; and their ac- 
counts for service shall be submitted for approval 
each month to the county superintendent of 
schools, and they shall not receive any other com- 
pensation for said service. Acts 1927, p. 156. 

§ 1551 (89). School terms; schools property; 
separation of races. 

Editor's Note. — The Supreme Court in Dominy v. Stan- 
ley, 162 Ga. 211, 216, 133 S. E- 245. in construing section 
1484 of the Civil Code, which forms that part of this section 
beginning "The said boards are invested with the title" 
etc., and ending with the words "according to the order cf 
the board," used the following language: "This section, 
however, confers no authority upon the board of education 
of the county to control or to sell and dispose of the land 
in question, which was given by private parties for a spe- 
cific purpose [i e., a charitable trust]. Moreover, we do 
not think that the doctrine of cy pres can be so extended 
as to allow the trustees, who have no title to this property, 
to sell the same or cut down the timber on the same for 
the purpose of building up an entirely different institution 
in an entirely different neighborhood." 

It will be noticed that in this case the court was constru- 
ing a section of the old law contained in sections 1532-1551 
of the Civil Code, which sections are superseded by sec- 
tion 1551(1) et seq. For a full treatment concerning the 
confusion arising out of construction of the former law 
see Editor's Note under sections 1432-1551, Georgia Code of 
1926. 

Length of Terms. — The county board has power, after hav- 
ing specified the duration of a particular term, to pass a 
resolution, after expiration of six months of such term, 
closing the term prior to the time originally provided for 
expiration of the term. Board v. Thurmond, 162 Ga. 58, 
132 S. E- 427. 

Same — Effect of Promise to Commissioners. — The board of 
commissioners of a county has no power to contract with 
the county board of education as to bind the board of edu- 
cation to operate the schools for any particular time, and the 
board of education will not be bound by any promise to the 
board of county commissioners in regard to the length of 
time it will operate the public schools at any term. Board 
v. Thurmond, 162 Ga. 58, 132 S. E. 427. 

Same — Closing Early to Apply Fund to Prior Indebtedness. 
— On the facts of this case, the board of education did not 
abuse its discretion in closing a term earlier than originally 
planned, and in applying the funds derived from local taxa- 
tion to payment of the debts accumulated during previous 
years for money borrowed to pay teachers and operate the 
schools. Board v. Thurmond, 162 Ga. 58, 132 S. F. 427. 

§ 1551 (90). Powers of county boards as 
school court. 

Constitutionality. — This section is not void on the 
ground that it is in violation of the constitution of Geor- 
gia, §§ 6379, 6497, or the due process clause. Lott v. 
Board of Education, 164 Ga. 863, 139 S. E. 722. 



§ 1551 (96). Consolidation. 

Name of New District. — Where two or more local school 
districts are consolidated, it is not necessary that the word 
"consolidated" appear as a part of the name selected for 
the consolidated district; and it is proper for a proceeding 
to validate bonds to be conducted in the name of the dis- 
trict as fixed by the proper school authorities. Hawthorne 
v. Turkey Creek School Dist., 162 Ga. 462, 134 S. E. 103. 



§ 1551 (97). Appropriation for consolidated 
schools. — Beginning with the year 1927 the State 
Superintendent of Schools shall set aside $350,- 
000 or so much thereof as may be necessary, and 
for 1928 and the years to follow the State Su- 
perintendent of Schools shall set aside $400,000 or 
so much thereof as may be necessary, from funds 

[74] 



§ 1551(98) 



COUNTY BOARDS OF EDUCATION 



§ 1551(118) 



derived from the poll-tax collected and paid into 
the treasury, to aid in the establishment and 
maintenance of consolidated school in this State. 
When the county board of education shall com- 
bine smaller schools into a standard or approved 
consolidated school with at least four teachers, 
and evidence of this fact is furnished by the 
County School Superintendent and Board of Edu- 
cation to the State Superintendent of Schools, 
and when it is made to appear to the State Super- 
intendent of Schools that aid is needed to support 
such consolidated school, the State Superinten- 
dent of Schools shall be authorized to transmit 
$500.00 annually to the support of such school. 

If in addition the local school authorities pro- 
vide for an approved or standard four-year high 
school, and evidence of this fact is made to ap- 
pear to the State Superintendent of Schools, that 
aid is needed to support said four-year high 
school, the State Superintendent of Schools shall 
be authorized to transmit $1,000.00 annually to 
the support of said school; such funds in both 
cases shall be used by local authorities in the pay- 
ment of salaries of principal and teachers. 

When two or more schools in any county qual- 
ify under this Act, either for the $500.00 aid or 
for the $1,000.00 aid, the State Superintendent of 
Schools shall determine to which one of such 
schools said sums shall be paid; the State Super- 
intendent of Schools shall be governed in his de- 
cision by the extent to which the consolidated 
district has utilized its local ability in building, 
equipping, and supporting its school, and the 
number of children to be reached by the consoli- 
dation, the number of teachers, the qualifications 
of the teachers employed, and the character of 
the work being done by the school. No county 
now receiving, or that may hereafter receive, aid 
for both the consolidated ($500.00) and the high- 
school ($1,000.00) aid shall be eligible to further 
apply for such aid until every county in the State 
has had an opportunity to apply. If those coun- 
ties not receiving both aids fail to qualify, then 
the State Superintendent of Schools is authorized 
to extend further aid to those counties receiving 
either or both aids as provided in this bill, and on 
same conditions as set forth above. Acts 1925, p. 
147; 1927, p. 158. 

Editor's Note. — The amendment of 1927 increased the 
amounts to be set aside by the superintendent of schools. 
About the middle of the third paragraph, the phrase "the 
qualification of the teachers employed" was inserted by the 
same amendment. 

§ 1551 (98). Division of school districts. 

Effect of Previous Election When District Divided. — 

Where the county board of education has duly divided one 
school district into two school districts, under the provi- 
sions of the act, act of 1911, (similar to this section) one of 
the districts so created may have an election for local school 
taxation under the statute, although an election for such 
purpose has been held during the same year and failed to 
carry in the old district as constituted before the division. 
Tyson v. Board, 150 Ga. 247, 103 S. E. 158; Dutton v. Rahn, 
162 Ga. 189, 190, 132 S. E- 756. 

§ 1551 (99). Rearrangement of districts. 

Constitutionality. — This section is not in violation of 
section 6358 of the constitution. Lott v. Board of Educa- 
tion, 164 Ga. 863, 139 S. E. 722. 

General Consideration. — The consolidation of school dis- 
tricts is a part of the political power of the State, which 
the legislature has seen fit to confer upon the county 
board of education, with a referendum to the voters of 

[7 



the consolidated districts to approve or disapprove the 
consolidation, under the provisions of this section above 
referred to; and without some provision made by statute 
for a review in equity of the decision of the county 
board of education, the remedy by popular vote is the 
only one open to patrons of one or more of the schools 
so consolidated, who are dissatisfied with the consolida- 
tion. Board of Education v. Hudson, 164 Ga. 401, 138 S. 
E. 792, citing Skrine v. Jackson, 73 Ga. 377; Caldwell v. 
Barrett, Id. 604, 607; Ivey v. City of Rome, 129 Ga. 286, 
58 S. E- 858; Clark v. Board of Education, 162 Ga. 439, 
134 S. E. 74; Heath v. Bellamy, 15 Ga. App. 89, 82 S. 
E- 665. 

Election in District Affected. — Where two consolidated 
school districts are formed by a resolution of the count/ 
board of education, and it is provided in such resolution 
that a named district shall be divided and a designated 
portion added to one of the districts thus formed and a 
designated portion added to the other such district, and 
legal objections are made protesting against the forma- 
tion of onry one of such consolidated districts, the county 
superintendent should call and hold the subsequent elec- 
tion provided by law only in the district or districts al 
fected by the consolidation to which the objections relate. 
In such election all the qualified voters of the entire 
school district proposed to be divided are entitled to 
vote. Cummings v. Drake, 164 Ga. 251, 138 S. E. 15b. 

Restoration in Spite of Ratification. — County board can 
divide a consolidated district and restore districts or parts 
as before, though consolidation was ratified at popular 
election. Strickland v. Benton, 166 Ga. 168, 171, 142 S. 
E- 671. 

It was not error to refuse a mandamus requiring the 
county superintendent of schools to call an election for 
trustees in the consolidated district after it had been so 
divided by the board. Strickland v. Benton, 166 Ga. 168, 
142 S. E. 671. 

Effect of Consolidation. — Provision is made in this sec- 
tion for the addition of any part of one district to any 
other district. But when two districts are joined to- 
gether, it is a consolidation of the districts; and where 
there is consolidation of two districts, the districts as 
they existed before cease. Perry v. Baggett, 164 Ga. 143, 
146, 137 S. E. 766. 

Prerequisites to Calling Election. — Walker v. Hall, 161 Ga. 
460, 131 S. E. 160, approving and following Shields v. Field, 
151 Ga. 465, 107 S. E- 44. 

Interference by Equity to Enjoin Proceeding.— A court of 
equity will not enjoin a consolidation of districts by a county 
board which has held an election and declared the result 
to be in favor of the consolidation, because, even if the act 
can be construed to give the right to contest the election 
(there being no express provisions to that effect), it must be 
done before the result is declared. Clark v. Board, 162 Ga. 
439, 134 S. E- 74. 

§ 1551 (100). Transportation of pupils. — When- 
ever the county board of education or local dis- 
trict trustees deem it for the best interest of the 
school, they shall have the right to provide 
means for the transportation of the pupils and 
teachers to and from said school. Acts 1919, pp. 
288, 327; 1927, p. 174. 

Editor's Note. — The local district trustees were brought 
within the scope of this section by the amendment of 1927. 

Discretion of County Board. — Under the provisions of 
this section the transportation of pupils and teachers to 
the public schools is a matter addressed entirely to the 
discretion of the several county boards of education of 
this State, having due regard to the facts and circum- 
stances and the special needs and financial ability of the 
respective county boards of education. Douglas v. Boaid 
of Education, 164 Ga. 271, 138 S. E. 226. 

§ 1551 (104). Term of loan. 

Repayment from Local Tax.— A Board of Education hav- 
ing lawfully incurred debts for money loaned to pay teachers 
and operate the public schools of the county, and such debts 
having accumulated from year to year, it was in the power 
of that board to repay such debts from any funds that could 
lawfully be applied to such purpose, including funds derived 
from the levy of a local tax in the fall of the school year in 
which the debts are paid for operating the schools. Board 
v. Thurmond, 162 Ga. 58, 132 S. E- 427. 



§ 1551(118). Free tuition, etc. 

See § 6576. 



5] 



§ 1551(125) 



.LOCAL TAXATION FOR SCHOOLS 



§ 1551(153) 



ARTICLE 6. 
Local Taxation for Schools. 



§ 1551 (125). 

Under previous rulings applied to the facts of the case, 
owners of land in a school district wherein was held an 
election resulting- favorably to an issue of bonds for 
building a schoolhouse, which bonds were duly validated 
and sold, were not entitled to an injunction to prevent 
enforcement of executions to collect taxes duly levied for 
interest and sinking-fund of the bonds. Brakefield v. 
Jarrell, 168 Ga. 502, 148 S. E. 273. 

Cited in Parker v. Williams, 168 Ga. 301, 147 S. E. 571. 



§ 1551 (130). Power to collect taxes. 

See notes to § 6579. 

Where a local tax for educational purposes was im- 
posed by the county authorities of the county of Mcin- 
tosh upon the taxable property in the county, there be- 
ing no independent local school systems in the county, 
at the rate of 5 mills, under the authority of section 153-1 
of the Civil Code of 1910, and at the rate of 5 mills un- 
der the authority of this section, thus aggiegating 10 
mills, the tax was, by 5 mills, in excess of that which 
the county authorities could legally impose. Mcintosh 
County v. Seaboard Air-L,ine Ry. Co., 38 Ga. App. 611, 
144 S. E. 687. 

Governed by Constitution. — Any local tax for educational 
purposes imposed by county authorities, outside of any 
independent local school systems in the county, is gov- 
erned by the constitution section 6579 as amended, and shad 
not exceed in the aggregate 5 mills, as provided therein, 
whether the tax is imposed under any one or all of the 
following legislative enactments: Civil Code of 1910, sec- 
tion 513; section 1534, providing for the imposition of the 
tax when authorized by a popular vote, and this section 
shall determine. Brown v. Martin, 162 Ga. 173, 132 S. 
E- 896. See also, in this connection, McMillan v. Tucker, 
154 Ga. 154(6), 113 S. E. 391; Almand v. Board of Edu- 
cation, 161 Ga. 911, 131 S. E- 879; Central of Georgia 
Ry. Co. v. Wright, 165 Ga. 1, 9, 10, 139 S. E. 890; Mc- 
intosh County v. Seaboard Air-Eine Ry. Co., 38 Ga. 
App. 611, 144 S. E. 687. 

Restrictions upon Construction. — This statute, dealing 
with the subject of taxation, is to be interpreted in the 
light of the fundamental restriction upon taxation imposed 
by the constitution of this State, and will not be given • a 
construction which violates such constitutional provision. 
Penick v. Foster, 129 Ga. 217, 58 S. E- 773, 12 L. R. A. (N. 
S.) 1159, 12 Ann. Cas. 346; Almand v. Board, 161 Ga. 911, 
131 S. E. 897. 

Levy of Tax upon City.— This statute does not authorize 
county authorities to levy a tax upon taxable property with- 
in an independent school district existing in a city, for the 
support of the public schools of the county under the con- 
trol of the county board of education. Almand v. Board, 
161 Ga. 911, 131 S. E. 897, overruling Hanks v. D'Arcy, 156 
Ga. 55, 118 S. E- 656. 

Applied in Central of Ga. Ry. Co. v. Wright, 165 Ga. 
1, 139 S. E. 890. 



§ 1551 (133). Election for school district. 

Due process not denied by this section, as amended by 
Ga. I,. 1921, p. 223. Houston v. Thomas, 168 Ga. 67, 74, 
146 S. E- 908. 

In General. — This section must be considered also in 
connection with section 141 of the Code of School Eaws 
(Ga. E- 1919, pp. 288, 345; 8 Park's Code Supp. 1922, 
§ 1438(y); Michie's Code 1926, § 1551(153), and § 61 oi 
Civil Code. Houston v. Thomas, 163 Ga. 67, 69, 146 S. E. 
908. 

Place of Election. — In prescribing the place of election 
under this section the ordinary can designate a place 
other than a regular polling precinct established under 
section 79 of the Civil Code. Freeman v. Caiktway, 165 
Ga. 498, 141 S. E- 312. 

Validity of Election When District Abolished and Sub- 
stantially Recreated.— In Dutton v. Rain, 162 Ga. 189, 191, 
132 S. E- 756, it was said: "On authority of Stephens v. 
School District, 154 Ga. 275(6), 277 (114 S. E- 197), we hold 
that the action of the county board of education in rescind- 
ing their former action creating the consolidated school dis- 
trict, and at the same meeting creating substantially the 
came district, can not be held by this court, as a matter of 



law, to be a fraud, and that it did not render such election 
void." The court here has reference to an election for a 
school district tax, and was considering the following pro- 
vision taken from § 1535, Civil Code of 1910. "An election 
for the same purpose shall not be held oftener than 
every twelve months." It will be noticed that this section 
contains the same provision. Ed. Note. 

Substantial Compliance with Ballot Sufficient. — See § 126 
and the note thereto. 



§ 1551 (136). Election for additional levy tax. 

Constitutionality.— This section is not violative of the 
constitution section, 6579. Bacon v. Board of Public Ed- 
ucation, 165 Ga. 526, 141 S. E. 811. 

Last Sentence Not Repealed. — The last sentence of this 
section was not repealed expressly or by necessary im- 
plication by section 1551(141). Stapleton v. Martin, 164 
Ga. 336, 138 S. E. 767. 

Effect of Failure to Specify Amount. — Where a call for 
an election under this section fails to specify the amount 
of the tax intended to be levied, the election is void, and 
consequently is no authority for the levy of the tax. 
Stapleton v. Martin, 164 Ga. 336, 138 S. E. 767. 

Prior to the act of 1922 (Ga. E. 1922, p. 153), there 
was authority, under the act of 1919 (Ga. E- 1919,. 
p. 288), for any school district to supplement the 
funds received from the State public- school funds, by 
levying a tax for educational purposes, upon an election 
being had for such purpose, not to exceed five mills on 
the dollar. This provision of law did not require, as does 
the subsequent act of 1922, that in the call for such elec- 
tion the additional tax proposed to be levied should be 
specified. See Stapleton v. Martin, 164 Ga. 336, 347 (6), 
138 S. E. 767. The passage of the act of 1922 did not 
render invalid any election already held under the act of 
1919. Accordingly, where an affidavit of illegality is filed 
to a tax-execution, issued on account of failure to pay 
such a local school tax, based upon the ground that the 
order calling the election did not specify the amount or 
rate of taxation to be authorized, and where in the rec- 
ord there is nothing that shows whether the election to 
determine whether the district should have local tax was 
held before or after the passage of the act of 1922, it wiil 
not be presumed that the levy was invalid because + he 
order calling the election failed to specify the amount of 
the additional tax proposed to be levied, but, the burden 
of proof being upon the affiant attacking the execution, 
it will be assumed, nothing being shown to the contrary* 
that the election was legally had prior to the passage oi 
the act of 1922 requiring such specification. Seaboard 
Air-Eine Ry. Co. v. Dorchester Consolidated School Dis- 
trict, 39 Ga. App. 185, 146 S. E. 510. 



§ 1551 (141). Trustees and secretary; powers 
and duties. 

Powers of Trustees — To Borrow Money. — The trustees of 
a local school district are not empowered or authorized by 
law to borrow money. Consequently, where such trustees 
borrowed $2200 from a bank upon the draft of the secretary 
of said board of trustees upon the tax-collector, which was 
accepted by the latter, no liability attached to the local 
school district or to the trustees who succeeded the original 
borrowers. Powell v. Bainbridge State Bank, 161 Ga. 855, 
132 S. E- 60. 

See note to § 1551(136). 

This section does not authorize trustees to charge ma- 
triculation fees for resident students attending any school 
receiving State aid; nor does the power conferred upon 
the- county boards of education to define and regulate the 
public-school terms of the respective counties, under sec- 
tion 1551(89), and the fixing of such terms for shorter 
periods than the schools are actually operated, authorise 
such trustees to charge matriculation fees. Brinson v. 
Jackson, 168 Ga. 353, 148 S. E- 96. 



§ 1551 (153). Elections, how governed. 

See § 1551(133). 

No person is lawfully entitled to vote in a school- 
district bond election held under this section, whose name 
does not appear on any list of the county registrars filed 
with the clerk of the superior court of the county, show- 
ing the names of the registered voters of the county en- 
titled to vote. Chapman v. Summer Consolidated School 
District, 152 Ga. 450(2), 453, 109 S. E- 129; Trustees of 
St. Clair School District v. Broxton, 38 Ga. App. 65. 



[76] 



§ 1551 (154a) 



INSTRUCTION IN ANIMAL, BIRD AND FISH LIFE 



§ 1551 (184b) 



ARTICLE 6A. 
Payment of Teachers. 

§ 1551 (154a). Governor's authority to make 
debt to pay teachers. — Pursuant to the amend- 
ment to Article 7, Section 3, Paragraph 1 of the 
Constitution of this State, authorizing the con- 
traction by or on behalf of the State of a debt in 
an amount of $3,500,000.00 for the purpose of 
paying the public-school teachers of the State, 
the Governor is hereby authorized and empowered 
to execute a note or notes for such amount and 
for such time of payment as the condition of the 
treasury may demand, at any time in his discre- 
tion, for the purpose of paying the public-school 
teachers of the State. The aggregate of said note 
or notes shall not at any time exceed the afore- 
said constitutional limit, and said note or notes 
shall not mature later than February of the year 
succeeding the time of the execution thereof, and 
the principal amount so borrowed shall be repaid 
each year out of the common-school appropria- 
tion, and the interest thereon shall be paid each 
year out of the general funds of the State, ac- 
crued during the year of issue of said notes. 
Said notes shall be signed by the Governor and 
countersigned by the Comptroller-General and 
Secretary of State. Acts 1927, p. 168. 

§ 1551 (154b). Authority to use funds allocated 
for other purposes. — The Governor is further au- 
thorized and empowered, at any time in his dis- 
cretion, to impress, use, and employ for the pay- 
ment of public-school teachers of the State, and 
without payment of interest thereon, any funds in 
the Treasury which may have been allocated for 
any special fund or purpose, so as to obviate the 
necessity of increasing the public debt of the 
State and the payment of interest. Provided, 
however, that it shall be the duty of the Gov 
ernor, when any fund shall be so used to replace 
said fund or funds by borrowing the same, if nec- 
essary, at such time as will not interfere with the 
expenditure for the purpose appropriated of any 
special or allocated fund or funds so drawn upon 
by the Governor by virtue of the authority 
granted in this Act. 

§ 1551 (154c). Limit of authority. — The Govern- 
or shall not during any calendar year impress, use, 
or employ any funds in the Treasury allocated or 
belonging to any special fund or purpose in ex- 
cess of the borrowing power of the Governor un- 
der this Act. 



of the collector. Hawthorne v. Turkey Creek School Dist., 
162 Ga. 462, 467, 134 S. E. 103. 

When Sections 440 et seq. Followed. — This statute re- 
quires that the trustees "shall" follow the law as required 
of county authorities in section 440 et seq. in the issue of such 
bonds. Veal v. Deepstep Consolidated School District, 34 Ga. 
App. 67, 128 S. K. 223. 

Notice of Election. — "As a condition precedent to the hold- 
ing of an election for school bonds a notice of such election must 
be published for thirty days next preceding the day of the 
election, in the newspaper in which the sheriff's advertise- 
ments for the county are published." Burnam v. Rhine Con- 
solidated School District, 35 Ga. App. 110, 132 S. E. 137, fol- 
lowing Scott School Dist. v. Carter, 28 Ga. App. 412, 111 S. 
E. 216. 

Under § 6563 of the constitution of this State, a con- 
solidated school district can not create a bonded debt 
"without the assent of two thirds of the qualified voters 
thereof voting at an election for that purpose, to be he'd 
as prescribed by law;" and such two thirds must consti 
tute "a majority of the registered voters." Buchanan v. 
Woodland Consolidated School District, 168 Ga. 626, 148 
S. E- 663. 

Applied in Fairburn School District v. McLarin, 166 
Ga. 867, 144 S. E- 765. 

§ 1551 (157). Bond election; tax to provide 
sinking fund for retirement of bonds. 

Constitutionality. — The last sentence of the last para- 
graph of this section makes the section confoim to Art. 
7. § 7, par. 2 of the Constitution. Seaboard Air-Line Ry. 
Co. v. Wright, 165 Ga. 367, 140 S. E- 863. 

The levy of a tax of twelve mills on the dollar, if that 
amount of tax is necessary to provide a sinking-fund for 
the retirement of bonds issued to build a schoolhouse in 
a local school district, and to pay the interest thereon, 
is not violative of the provisions of article 8, section 4, 
paragraph 1, of the constitution, for the reason that that 
paragraph of the constitution deals only with the support 
of public schools, and has no reference to the erection of 
school buildings or the payment of the debts created by 
the erection of school buildings. Seaboard Air-Line Ry. 
Co. v. Wright, 165 Ga. 367, 140 S. E. 863. 

Where Record Does Not Show Tax Excessive. — In the 
case sub judice the county authorities, in addition to the 
tax of five mills for the support of the school, levied 
twelve mills for the retirement of schoolhouse bonds. In- 
asmuch as it does not appear from the record that the 
levy of twelve mills is excessive for the reason that the 
amount of tax levied is unnecessary to retire the bondi 
and for paying the interest thereon, the trial judge did 
not err in refusing to enjoin the process of the levy, and 
in dismissing the illegality. Seaboard Air-Line Railway 
Co. v. Wright, 165 Ga. 367, 140 S. E. 863. 



ARTICLE 7. 
Building School Houses in Local Tax Districts 

§ 1551 (155). Election for bonds to build and 
equip school houses. 

What Amounts to Selection of Registered Voters. — Where 
the tax-collector took the list furnished to him by the 
trustees, went over it, and struck from it such names as 
he thought did not belong there, the voters entitled to reg- 
istration were selected by him, and not by the trustees of 
the school district, the managers of the election, or the 
attorney for the trustees who copied the list at the request 



ARTICLE 9A 
Instruction in Animal, Bird and Fish Life 

§ 1551 (184a). Training for conservation of 
useful wild life. — 'For the purposes of lessening 
crime and raising the standard of good citizen- 
shio and inculcating in the minds of the children 
of this State a spirit of thrift, economy, and kind- 
ness therefor, by including in the curriculum of 
all public schools in the State of Georgia a 
course of training to teach, promote, and en- 
courage the conservation and protection of birds, 
animals, fish, forest, and any and all other forms 
of useful wild life. Acts 1929, p. 188, § 1. 

§ 1551 (184b). Periods of instruction. — In every 
public school of this State a period of not less 
than twenty-five minutes of each week during 
the entire school term shall be devoted to teach- 
ing the pupils thereof the practical value of con- 
serving and protecting birds, animals, fish, forest, 
and other forms of wild life; also the humane 



[77] 



§ 1554(1 84c) 



REGISTRATION OF BIRTHS AND DEATHS 



§ 1681(28) 



treatment and protection of our domestic birds and 
animals, as well as the part they fulfill in the econ- 
omy of nature. It may be optional with the teacher 
whether this period shall be a consecutive 
twenty-five minutes or be divided into shorter 
periods during the week; and it shall also be 
within the discretion of the teacher as to the 
method of instruction to be employed. The in- 
struction herein prescribed shall constitute a 
definite purpose of the curriculum of study in 
all the public schools of this State. Acts 1929, 
p. 188, § 2. 

§ 1551 (184c). Reports of teachers. — Each and 
every teacher in the schools of this State shall 
certify in his or her reports that the instruction 
provided for has been in accordance with the 
provisions of this article. Acts 1929, p. 189, § 3. 



ARTICLE 10B 
Compulsory School Attendance 

§ 1551 (195). Attendance officer. 

As to order of the attendance officer denying admission 
to school of children not vaccinated, see Sherman v. 
Board of Education, 165 Ga. 889, 142 S. E. 152. 



TWELFTH TITLE 

Police and Sanitary Regulations 



CHAPTER 1 
Georgia State Sanitarium 



ARTICLE l 
The Trustees 

§ 1571. Managed by ten trustees. 

Editor's Note.— Acts 1929, p. 324, changed the name of 
the Georgia State Sanitarium to Milledgeville State 
Hospital. 



CHAPTER 7. 

County Sanitary Regulations, Boards of Health, 

Sanitary Districts, Cemeteries, Hospitals, etc., 

Contracts for Sanitation. 

§§ 1676(1)-1676(24). Park's Code. 

See §§ 1681 (27) -1681 (46). 

§ 1676(14). Cemeteries, hospitals, ieta, out- 
aide municipalities. 

Necessity of Assignment to Users of Permit. — Where a 

proposed corporation on being organized after the issuance 



of a permit to a private person, acquired the property named 
for the purpose, it was not essential to its use and enjoy- 
ment of the permission to establish such cemetery that the 
person by whom such permission was obtained should make 
an assignment of the same to the corporation. Fairview 
Cemetery Co. v. Wood, 36 Ga. App. 709, 138 S. E. 88. 

Revocation after Expenditures Made. — Where the person 
to whom the permission was granted or one succeeding 
thereto had, on the faith thereof, expended large sums of 
money in the expectation of using and enjoying the per- 
mission so granted, a resolution thereafter adopted by the 
county authorities, for the purpose of rescinding their pre- 
vious action in making the grant, was void and of no effect, 
where its adoption was without a hearing and without any 
sort of notice to the person to be adversely affected, where 
also there was nothing to show any of the conditions of 
such permission had been violated. Fairview Cemetery Co. 
v. Wood, 36 Ga. App. 709, 138 S. E- 88. 

§§ 1676(25), 1676(26). Park's Code. 

See P. C. §§ 503(10)-503(11). 

§§ 1676(mm-l)-1676(mm-17). Park's Code. 
See §§ 2177(1) -2177(20). 

§ 1676(nn). Park's Code. 

See § 1676(14). 



CHAPTER 8A. 
Registration of Births and Deaths. 

§§ 1681(1) to 1681(26). Superseded by the Acts 
of 1927 p. 353, herein codified as §§ 1681(27) et seq. 

§ 1681 (27). Registration of births and deaths. 

— The State board of health shall have charge of 
the registration of births and deaths in this State; 
shall prepare the necessary instructions, forms, 
and blanks for obtaining and preserving such 
records, and shall procure the faithful registra- 
tion of same in each primary registration district 
as constituted in section 16<81(29), and in the 
central bureau of vital statistics at the Capitol of 
the State. The said board shall be charged with 
the uniform and thorough enforcement of this 
law throughout the State, and shall from time to 
time recommend any additional legislation that 
may be necessary for this purpose. Acts 1927, p. 
354. 

The proper person to issue a burial permit is the registrar 
of the city or militia district, as the case may be, in which 
the person died or the body was found. Fairview Cemetery 
Co. v. Wood, 36 Ga. App. 709, 719, 138 S. E- 88. 

§ 1681 (28). Bureau of vital statistics; State 
registrar; appointment, qualifications. — The sec- 
retary of the State Board of Health shall have 
general supervision over the central bureau of 
vital statistics, which is hereby authorized to be 
established by said board, and which shall be un- 
der the immediate direction of the State Regis- 
trar of Vital Statistics, whom the State Board of 
Health shall appoint, and who shall be a medical 
practitioner of not less than five years practice in 
his profession, and a competent vital statistician. 
The term of office of the State Registrar of Vital 
Statistics shall be four years, and he shall con- 
tinue in office until his successor has qualified. A 
successor shall be appointed for the ensuing term 



[78] 



§ 1681(29) 



REGISTRATION OF BIRTHS AND DEATHS 



§ 1681(33) 



at least ten days before the expiration of each 
term. Any vacancy occuring in such office dur- 
ing a term shall be filled by appointment for the 
unexpired part of the term. The State Board of 
Health shall provide for such clerical and other 
assistant as may be necessary for the purposes of 
this Act, who shall serve during the pleasure of 
the board. The compensation of the State Regis- 
trar of Vital Statistics and the compensation of 
said assistants shall be paid by the said board out 
of the funds appropriated by the General As- 
sembly for the maintenance of the State Board 
of Health. The custodian of the capitol shall 
provide for the Bureau of Vital Statistics, at the 
State Capitol, suitable offices, which shall be 
properly equipped with fireproof vaults and filing 
cases for the permanent and safe preservation of 
all official records provided for by this Act. 

§ 1681 (29) Districts for registration. — For the 

purpose of this Act the State shall be divided in- 
to registration districts as follows: Each city, 
each incorporated town, and each militia district 
or part thereof outside of a city or incorporated 
town shall constitute a primary registration dis- 
trict. The State Board of Health may combine 
two or more primary registration districts as one 
district, or may establish additional districts by 
dividing a primary registration district into two 
or more districts, when necessary to facilitate 
registration. 

§ 1681 (30). Local registrars. — In each city of 
this State the city clerk, and in each incorporated 
town the town clerk, and in each militia district 
or part thereof outside of a city or of an incorpo- 
rated town the justice of the peace therefor, or, 
if there be no justice of the peace, the notary 
public and ex-officio justice of the peace there- 
of, shall be the local registrar of vital statis- 
tics, except where another person has been ap- 
pointed as such registrar by the State board of 
Health, the said board being hereby authorized 
to appoint the local registrars in any and all reg- 
istration districts, in their discretion. Each local 
registrar shall appoint a deputy registrar, who 
shall serve as registrar when the local registrar, 
is not immediately accessible for the purpose 
of registration or the issuance of certificates or 
permits as required by this Act; and should the 
local registrar and his deputy both be absent 
from their registration district, the duties of the 
local registrar of that district may be performed 
by the local registrar of any adjoining district in 
the same county; and in such cases the registrar 
acting in the absence of the local registrar shall 
note on each certificate issued by him the date of 
^filing, and shall forward the certificate in ten 
davs, and in all cases before the third day of the 
following month, to the local registrar in whose 
place he has acted. Any local registrar or deputy 
registrar who, in the judgment of the State Board 
of Health, fails to make a proper and complete 
return of births and deaths, or to discharge any 
of his other duties as prescribed by this Act, may 
be summarily removed by said board, and he 
shall be subject to such penalties as are provided 
for such officers under section 503(10) Penal 
Code. 

[79 



§ 1681 (31). Burial or removal permit. — The 

body of any person whose death occurs in this 
State, or which shall be found dead therein, shall 
not be interred, deposited in a vault or tomb, cre- 
mated, or otherwise disposed of or removed from 
or into any registration district, or be temporarily 
held pending further disposition more than sev- 
enty-two hours after death, unless a permit for 
burial, removal, or other disposition thereof shall 
have been properly issued by the local registrar 
of the registration district in which the death oc- 
curred or the body was found. And no such 
burial or removal permit shall be issued by the 
registrar until, where practicable, a complete and 
satisfactory certificate of death has been filed 
with him as hereinafter provided; provided, that 
when a dead body is transported from outside of 
the state into this State or from one registration 
district into another registration district within 
this State, for burial, the transit or removal per- 
mit issued in accordance with the law and health 
regulations of the place where the death occurred 
shall be accepted by the sexton or person in 
charge of the cemetery in lieu of a burial permit 
at the place of burial. 

§ 1681 (32). Stillborn child to be registered 
twice. — A stillborn child shall be registered as a 
birth and also a death, and separate certificates 
of both the birth and the death shall be filed with 
the local registrar, in the usual form and manner, 
the certificate to contain, in the place of the name 
of the child, the word "stillbirth," provided that 
a certificate of birth and a certificate of death 
shall not be required for a child that has not ad- 
vanced to the fifth month of uterogestation. The 
medical certificate of the cause of death shall be 
signed by the attending physician, if any, and 
shall state the cause of death as "stillborn," 
with the cause of stillbirth, if known, whether a 
premature birth, and if born prematurely, the pe- 
riod of uterogestation, in months, if known; and 
the burial or removal permit of the prescribed 
form shall be required. Midwives shall not sign 
certificates of death for stillborn children; but 
such cases, and stillbirths occuring without at- 
tendance of either physician or mid-wife, shall be 
treated as deaths without medical attendance, as 
provided for in section 1681(34). 

§1681(33). Death certificate; contents. — The 

certificate of death shall contain the following 
items, and such other items as are deemed neces- 
sary for legal, social, and sanitary purposes sub- 
served by registration records: (1) Place of 
death, including State, county, incorporated town, 
village, or city. If in a city, the ward, street, and 
house number: if in a hospital or other institu- 
tion, the name of the same to be given instead of 
the street and house number. If in an industrial 
camp, the name of the camp to be given. (2) Full 
name of decedent. If an unnamed child, the sur- 
name preceded by "Unnamed." (3) Sex. (4) 
Color or race; as white, black, mulatto (or other 
Negro descent), Indian, Chinese, Japanese, or 
other. (5) Conjugal relation; as single, married, 
widowed, or divorced. (6) Date of birth, includ- 
ing year, month, and day. (7) Age, in years, 
months, and days. If less than one day, the 

] 



§ 1081(34) 



REGISTRATION OF BIRTHS AND DEATHS 



§ 1681(35) 



hours or minutes. (8) Occupation. The occupa- 
tion to be reported of any person male or female, 
who had any remunerative employment, with the 
statement of (a) trade, profession, or particular 
kind of work; (b) general nature of industry, 
business, or establishment in which employed (or 
employer). (9) Birthplace, at least State or for- 
eign country, if known. (10) Name of father. (11) 
Birthplace of father, at least State or foreign 
country, if known. (12) Maiden name of mother. 
(13) Birthplace of mother, at least State or for- 
eign country, if known. (14) Signature and ad- 
dress of informant. (15) Official signature of reg- 
istrar, with the date when the certificate was filed 
and registered number. (16) Date of death, year, 
month, and day. (17) Certification as to medical 
attendance on decedent, fact and time of death, 
time last seen alive, and cause of death, with con- 
tributory (secondary) cause of complication, if 
any, and duration of each, and whether attributed 
to dangerous or insanitary conditions or employ- 
ment; signature and address of physician or offi- 
cial making the medical certificate. (18) Length 
of residence (for inmates of hospitals or other in- 
stitutions, transients or recent residents) at place 
of death and in the State, together with the place 
where the disease was contracted, if not at place 
of death, and former or usual residence. (19) 
Place of burial or removal, date of burial. (20) 
Signature of undertaker or person acting as such, 
and post-office address. The personal and sta- 
tistical particulars (items 1 to 13) shall be au- 
thenticated by the signature of the informant, 
who may be any competent person acquainted 
with the facts. The statement of facts relating 
to the disposition of the body shall be signed by 
the undertaker or the person acting as such. The 
medical certificate shall be made and signed by 
the physician, if there was any, last in attendance 
on the deceased, who shall specify the lime 
in attendance, the time he last saw the deceased 
alive, and the hour of the day at which the death 
occurred. And he shall further state the cause of 
the death, so as to show the course of the disease 
or sequence of causes resulting in the death, giv- 
ing first the name of the disease causing death 
(primary cause) and the contributory (secondary) 
cause, if any, and the duration of each. Indefi- 
nite and unsatisfactory terms, denoting only 
symptoms of disease or conditions resulting from 
disease, will not be held sufficient for the issuance 
of a burial or removal permit, and any certificate 
containing only such terms, as defined by the 
State Registrar, shall be returned to the physi- 
cian or person making the medical certificate, for 
correction and more definite statement. Causes 
of deaths which may be the result of either disease 
or violence shall be carefully defined; and if vio- 
lence, the means of injury shall be stated, and 
whether (probably) accidental, suicidal, homi- 
cidal. And for the deaths in hospitals or insti- 
tutions, or of non-residents, the physician shall 
supply the information required, under this head 
(item 18), if he is able to do so, and may state 
where, in his opinion, the disease was contracted. 

§ 1681(34). Death without medical attention.— 
In case of any death occurring without medical 
attention, it shall be the duty of the undertaker 
to notify the local registrar of the death, and 



when so notified the registrar shall, prior to the 
issuance of the permit, inform the local health 
officer, if there be such officer in the district 
where the death occurred, and refer the case to 
him for immediate investigation and certification; 
provided, that when the local health officer is not 
a physician, and in such cases only, the registrar 
is authorized to make the certificate and return 
from the statement of relatives or other person 
having adequate knowledge of the facts; provided, 
further, that if the registrar has reason to believe 
that the death may have been due to unlawful act 
or neglect, he shall then refer the case to the cor- 
oner or other proper official for his investigation 
and certification. And the coroner or other proper 
official whose duty it is to hold an inquest on the 
body of any deceased person, and to make the cer- 
tificate of death required for a burial permit, shall 
state in his certificate the name of the disease 
causing the death, or, if from external causes, 
(1) the means of death, and (2) whether (prob- 
ably) accidental, suicidal, or homicidal, and shall 
in any case furnish such information as may be 
required by the State Registrar in order to clas- 
sify the death properly. 

§ 1681(35). Procedure, in obtaining burial per- 
mit. — The undertaker, or the person acting as 
undertaker, shall file the certificate of death with 
the local registrar of the district in which trie 
death occurred, and obtain a burial or removal 
permit prior to any disposition of the body. He 
shall obtain the required personal and statistical 
particulars from the person best qualified to sup- 
ply them, over the signature and address of his 
informant. He shall then present the certificate 
to the attending physician, if there was any, or to 
the health officer, or coroner, as directed by the 
local registrar, for the medical certificate of the 
cause of death and other particulars necessary to 
complete the record as specified in sections 1681- 
(33), 1681(34) and he shall then state the facts re- 
quired relative to- the date and place of burial or 
removal, over his signature and with his address, 
and present the complete certificate to the local 
registrar in order to obtain a permit for burial, re- 
moval, or other disposition of the body. The un- 
dertaker shall deliver the burial or removal permit 
to the person in charge of the place of burial, be- 
fore interring or otherwise disposing of the body, 
or shall attach the transit permit to the box con- 
taining the corpse when shipped by any trans- 
portation company; said permit to accompany 
the corpse to its destination where, if within the 
State of Georgia, it shall be delivered to the per- 
son in charge of the place of burial. Every per- 
son, firm, or corporation selling a coffin or burial 
casket shall keep a record showing the name of 
the purchaser, and the purchaser's post-office ad- 
dress, and the name of the deceased, which rec- 
ord shall be open to inspection of the State Reg- 
istrar at all times. On the first day of each month 
the person, firm, or corporation selling coffins or 
burial caskets in this State shall report to the 
State Registrar each sale for the preceding 
month, on a blank provided for that purpose; 
provided, however, that no person, firm, or cor- 
poration selling coffins or burial caskets to deal- 
ers or undertakers only shall be required to keep 
such record, nor shall such report be required 
from the undertakers when they have direct 



[80] 



§ 1681(36) 



REGISTRATION OF BIRTHS AND DEATHS 



§ 1681(40) 



charge of the disposition of the dead body. 
Every person, firm, or corporation selling cof- 
fins or burial caskets at retail, and not having 
charge of the body, shall inclose within the casket 
or coffin a notice furnished by the State registrar, 
calling attention to the requirements of the law, 
a blank certificate of death, and the rules and reg- 
ulations of the State Board of Health concerning 
the burial or other disposition of a dead body. 

§ 1681(36). Contents of burial permit. — If the 

interment or other disposition of the body is to 
be made within the State, the wording of the bur- 
ial or removal permit may be limited to a state- 
ment by the registrar, and over his signature, that, 
a satisfactory certificate of death having been filed 
with him as required by law, permission is granted 
to inter, remove, or dispose otherwise of the body, 
stating the name, age, sex, cause of death, and 
other necessary details upon the form prescribed 
by the State Registrar. 

§ 1681(37). Burial without permit prohib- 
ited; indorsement and return of permit. — No 

person in charge of any premises on which in- 
terments are made shall inter or permit the in- 
terment or other disposition of any body unless 
it is accompanied bv a burial, removal, or transit 
permit as herein provided, and every such person 
shall indorse upon the permit the date of the in- 
terment, over his signature, and shall return all 
permits so indorsed to the local registrar of his 
district within ten days from the date of inter- 
ment, or within the time fixed by the local board 
of health. He shall keep a record of all bodies 
interred or otherwise disposed of on the premises 
under his charge, in each case stating the name 
of each deceased person, place of death, date of 
burial or disposal, and name and address of the 
undertaker, which record shall at all times be 
open to official inspection; provided, that the un- 
dertaker or person acting as such, when burying 
a body in a cemetery or burial ground having no 
person in charge, shall sign the burial or removal 
or transit permit giving the date of burial, and 
shall write across the face of the permit the words 
: 'No person in charge," and file the burial or re- 
moval or transit permit within ten days with the 
registrar of the district in which the cemetery is 
located. 

§ 1681(38). Birth registration.— The birth of 
each and every child born in this State shall be 
registered as hereinafter provided. 

§ 1681(39). Certificate of birth to be filed.— 

Within ten days after the date of each birth, there 
shall be filed with the local registrar of the dis- 
trict in which the birth occurred a certificate of 
such birth, which certificate shall be upon the form 
adopted by the State Registrar, upon advice and 
consent of the State Board of Health, with a view 
of procuring a full and accurate report with re- 
spect to each item of information enumerated in 
section 1681(40). In each case where a phy- 
sician, or midwife, or person acting as a midwife 
was in attendance upon the birth, it shall be the 
duty of such person to file in accordance here- 
with the certificate herein contemplated. In each 
case where there was no physician, or midwife, 



or person acting as midwife, in attendance upon 
the birth, it shall be the duty of the father or 
mother of the child, or the householder or the 
owner of the premises where the birth occurred, 
having knowledge of such birth, or the manager 
or superintendent of the public or private insti- 
tution where the birth occurred, each in the order 
named, within ten days after the date of such 
birth, to report to the local registrar the fact of 
such birth. In such case, and in case the physi- 
cian, or midwife, or person acting as midwife, in 
attendance upon the birth, is unable, by diligent 
inquiry, to obtain any item or items of informa- 
tion contemplated in section 1681(40), it shall 
be the duty of the local registrar to secure 
from the person so reporting, or from any other 
person having the required knowledge, such in- 
formation as will enable him to prepare the cer- 
tificate of birth herein contemplated, and it shall 
be the duty of the person reporting the birth, or 
who may be interrogated in relation thereto, to 
answer correctly and to the best of his knowl- 
edge all questions put to him by the local regis- 
trar which may be calculated to elicit any in- 
formation needed to make a complete record of 
the birth as contemplated by section 1681(40) and it 
shall be the duty of the informant, in any state- 
ment made in accordance herewith, to verify such 
statement by his signature, when requested so to 
do by the local registrar. 

§ 1681(40). Contents of birth certificate.— The 
certificate of birth shall contain the following 
items, and such other items as are deemed nec- 
essary for the legal, social, and sanitary purposes 
subserved by registration records: (1) Place o* 
birth, including State, county, incorporated town, 
village, or city; if in a city, the ward, street, and 
house number; if in a hospital or other institu- 
tion, the name of the same to be given instead 
of the street and house number. (2) Full name 
of child. If the child dies without a name, be- 
fore the certificate is filed, enter the words "died 
unnamed." If the living child has not yet been 
named at the date of filing certificate of birth, 
the space for full name of child is to be left 
blank, to be filed out subsequently by a supple- 
mental report, as hereinafter provided. (3) Sex 
of child. (4) Whether a twin, triplet, or other 
plural birth. A separate certificate shall be re- 
quired for each child in case of plural births. 
(5) For plural births, number of each child in 
order of birth. (6) Whether legitimate or ille- 
gitimate. (7) Date of birth, including year, 
month, and day. (8) Full name of father; pro- 
vided that if the child is illegitimate, the name 
of the putative father shall not be entered with- 
out his consent, but the other particulars relat- 
ing to the putative father (items 9 to 13) may 
be entered if known, otherwise as "unknown." 
(9) Residence of father. (10) Color or race of 
father. (11) Age of father at last birthday, in 
years. (12) Birthplace of father, at least State 
or foreign country if known. (13) Occupation 
of father, occupation to be reported if engaged 
in any remunerative employment, with the state- 
ment of (a) trade, profession, or particular kind 
of work: (b) general nature of industry, busi- 
ness, or establishment in which employed (or 
employer). (14) Maiden name of mother. (15) 
Residence of mother. (16) Color or race of 



Ga.— 6 



[81] 



§ 1681(41) 



REGISTRATION OF BIRTHS AND DEATHS 



§ 1681(44) 



mother. (17) Age of mother at last birthday, 
in years. (18) Birthplace of mother, at least 
State or foreign country, if known. (19) Oc- 
cupation of mother. The occupation to be re- 
ported if engaged in any remunerative employ- 
ment, with the statement of (a) trade, 
profession, or particular kind of work, (b) Gen- 
eral nature of industry, business, or establish- 
ment in which employed (or employer). (20) 
Number of children born to this mother, in- 
cluding present birth. (21) Number of children 
of this mother, living. (22) The certification 
of the attending physician or midwife as to the 
attendance at birth, including statement of year, 
month, day (as given in item 7), and hour of 
birth, and whether child was born alive or still- 
born. This certification shall be signed by the 
attending physician or midwife, with the date of 
signature and address; if there is no physician 
or midwife in attendance, then by the father or 
mother of the child, householder, owner of the 
premises, or manager or superintendent of pub- 
lic or private institution where the birth occurred, 
or other competent person, whose duty it shall 
be to notify the local registrar of such birth, as 
required by section 1681(39). (23) Exact date 
of filing in office of local registrar, attested 
by his official signature, and registered number 
of birth, as hereinafter provided. 

§ 1681(41). Supplemental report. — When any 
certificate of birth of a living child is presented 
without the statement of the given name, then 
the local registrar shall make out and deliver to 
the parents of the child a special blank for the 
supplemental report of the given name of the 
child, which shall be filled out as directed, and 
returned to the local registrar as soon as the child 
shall have been named. 

§ 1681(42). Registration of midwives. — Every 
midwife shall register his or her name, address, 
and occupation with the local registrar of the 
district in which he or she resides, or may here- 
after establish a residence, such registration to be 
made on or before the first day of February in 
each year, or, if such residence is established 
after that date, then within thirty days after the 
same is established; and shall thereupon be sup- 
plied by the local registrar with a copy of this 
Act, together with such rules and regulations 
as may be prepared by the State registrar rela- 
tive to its enforcement. Within sixty days after 
the close of each calendar year each local regis- 
trar shall make a return to the State Registrar 
of all midwives who have registered in his dis- 
trict. No fee or other compensation shall be 
charged by local registrars to midwives for reg- 
istering their names under this section or mak- 
ing returns thereof to the State Registrar. 

§ 1681(43). Blanks supplied by State regis- 
trar. — The State Registrar shall prepare, print, 
and supply all registrars all blanks and forms 
used in registering, recording, and preserving 
the returns, or in otherwise carrying out the pur- 
poses of this Act, and shall prepare and issue 
such detailed instructions as may be required to 
procure the uniform observance of its provisions 
and the maintenance of a perfect system of reg- 



istration; and no other blanks shall be used than 
those supplied by the State Registrar, except 
that in the transportation of dead bodies the 
standard form of permit adopted by the State 
Board of Embalmers may be used. He shall 
carefully examine the certificates received 
monthly from the local registrars; and if any 
such are incomplete or unsatisfactory, he shall 
require such further information to be supplied 
as may be necessary to make the records com- 
plete and satisfactory. And all physicians, 
midwives, informants, or undertakers, and all 
other persons having knowledge of the facts, are 
hereby required to supply, upon a form provided 
by the State Registrar or upon the original cer- 
tificate, such information as they may possess 
regarding any birth or death, upon demand of 
the State registrar, in person, by mail, or through 
the local registrar. No certificate of birth or 
death, after its acceptance for registration by the 
local registrar, and no record made in pursuance 
of this Act shall be altered or changed in any re- 
spect otherwise than by amendments properly 
dated, signed and witnessed. The State Regis- 
trar shall further arrange, bind, and permanently 
preserve the certificates in a systematic manner, 
and shall prepare and maintain a comprehensive 
index of all births and deaths registered, said in- 
dex to be arranged alphabetically, in case of 
deaths, by name of decedents, and in case of 
births, by the names of the fathers, or the 
mothers in the event the name of the father is not 
known. He shall inform all registrars what dis- 
eases are to be considered infectious, or commu- 
nicable, and dangerous to the public health, as de- 
cided by the State Board of Health, in order 
that when deaths occur from such diseases proper 
precautions may be taken to prevent their spread. 
If any cemetery company or association, any 
church or historical society or association, or any 
other company, society, or association, or any in- 
dividual is in possession of any record of births 
and deaths which may be of value in establishing 
the genealogy of any resident of this State, such 
company, society, association, or individual may 
file such record, or a duly authenticated transcript 
thereof, with the State registrar, and it shall be 
the duty of the State Registrar to preserve such 
record or transcript, and to make a record and in- 
dex thereof in such forms as to facilitate the find- 
ing of any information contained therein. Such 
record and index shall be open to inspection by 
the public, subject to such reasonable conditions 
as the State Registrar may prescribe. If any per- 
son desires a transcript of any record filed in ac- 
cordance herewith, the State Registrar shall fur- 
nish the same upon application, together with a 
certificate that it is a true ropy of such record as 
filed in his office. 

§ 1681(44). Local registrar's duties; unsatis- 
factory certificate of death. — Each local regis- 
trar shall supply blank forms of certificates to 
such persons as require them. Each local regis- 
trar shall carefully examine each certificate of 
birth or death when presented for record, in or- 
der to ascertain whether or not it has been made 
out in accordance with the provisions of this Act 
and the instructions of the State Registrar. And 
if any certificate of death is incomplete or unsat- 
isfactory, it shall be his duty to call attention to 



[82] 



§ 1681(45) 



PRACTICE OF MEDICINE; HOW REGULATED 



§ 169*7(5) 



the defects in the returns, and to withhold the 
burial or removal permit until such defects are 
corrected. All certificates either of birth or 
death shall be written legibly in durable black 
ink, and no certificate shall be held to be complete 
and correct that does not supply all the items of 
information called for therein, or satisfactorily 
account for their omission. If the certificate of 
death is properly executed and complete, he shall 
then issue a burial or removal or transit permit 
to the undertaker; provided, that in case the 
death occurred from some disease which is held 
by the State Board of Health to be infectious, 
contagious, or communicable or dangerous to the 
public health, no permit for the removal or other 
disposition of the body shall be issued by the reg- 
istrar, except under such conditions as may be 
prescribed by the State Board of Health. If a 
certificate of birth is incomplete, the local regis- 
trar shall immediately notify the informant, and 
require him to supply the missing items of in- 
formation if they can be obtained. He shall num- 
ber consecutively the certificates of birth and 
death, in two separate series, beginning with 
number one for the first birth, and the first death 
of each calendar year, and sign his name as regis- 
trar in attest of the date of filing in his office. 
He shall also make a complete and accurate copy 
of each birth and each death certificate on the 
form provided by the State registrar for that pur- 
pose, and he shall, on or before the tenth day of 
each month, transmit to the State Registrar all 
original certificates registered by him for the pre- 
ceding month, and shall forward to the ordinary 
of the county in which his district is located his 
copy of the same, or, if there be a full-time city 
health officer or a full-time county health officer 
located in his county, he shall forward his copy 
to said health officer instead of to the ordinary. 
And if no birth or no death occurs in any month, 
he shall on the tenth day of the following month 
report that fact to the State Registrar on a card 
provided for that purpose. And all birth and 
death certificates filed with a local registrar when 
the birth or death occurred outside his district 
must be forwarded by him, within ten days, to 
the local registrar of the district in which the 
birth or death occurred. The ordinary or health 
officer, as the case may be, shall file and pre- 
serve in his office all copies of certificates re- 
ceived by him. 



properly registered, with the names of the local 
registrars and the amounts due each at date of 
said certificate; provided that before such fees are 
paid by the county treasurer, the State Regis- 
trar's certificate as to the amount due for such 
fees shall be verified by a certificate of the ordi- 
nary of the county, or city or county health offi- 
cer, as the case may be, to whom copies of the 
original certificates have been furnished by the 
local registrar as provided in section 1681(44). 
The ordinary or the county or city health 
officer, as the case may be, shall be paid a fee of 
ten cents for each copy of birth and each copy of 
death certificate properly filed by him under sec- 
tion 1681(44), said fee to be paid from county 
funds by the county treasurer. 

§ 1681(46). Certified copies.— The State regis- 
trar or ordinary or the county or city health offi- 
cer shall, upon request, supply to any applicant, a 
certified copy of the record of any birth or death 
registered under the provisions of this Act, and 
any such copy of the record of a birth or death, 
when properly certified by the State registrar or 
ordinary or city or county health officer, as the 
case may be, shall be prima facie evidence in all 
courts and places of the facts therein stated, for 
which said applicant shall pay a fee of fifty cents. 
The United States Census Bureau may obtain, 
without expense to the State, transcripts -or cer- 
tified copies of births and deaths. 



CHAPTER 9 
Practice of Medicine; How Regulated. 



§ 1681(45). Fees. — Each local registrar shall 
be paid a fee of fifty cents for each birth 
certificate and for each death certificate prop- 
erly made out and registered with him, and 
correctly recorded and promptly returned by 
him to the State Registrar as required by this 
Act. And in case no birth or no death certificate 
was registered during a month, the local regis- 
trar shall be paid a fee of twenty-five cents for 
each report made by him to that effect, if such re- 
port be made promptly as required by this Act. 
All amounts payable to a local registrar under 
the provisions of this section shall be paid from 
county funds by the treasurer of the county in 
which the registration district is located, and the 
State Registrar shall annually, or, in the discretion 
of the State Board of Health, from time to time 
during the year, certify to the treasurers of the 
several counties the number of births and deaths 

[83] 



ARTICLE 1 
Practitioners 

§ 1684. (§ 1479). Practitioners must register. 

Section Repealed. — See notes to § 1697(6). 



ARTICLE 2 
State Board of Medical Examiners 

§ 1697(e) 4 Park's Code. 

See § 1697(5). 

§ 1697(5). License required before practice; 
how obtained. 

Constitutionality. — The right to practice medicine is, like 
the right to practice any other profession, a valuable right, 
which is entitled to be protected under the constitution 
and laws of the State. But the State in the exercise of the 
inherent police power of the sovereign may place such re- 
strictions on a licensee as may be necessary for the wtlare 
and safety of society. A statute which regulates the right 
to practice medicine, but leaves the field open to all who 
possess the prescribed qualifications, does not abridge be 
privilege or immunities of citizens. Hughes v. State Board, 
162 Ga. 246, 134 S. E. 42. 



§ 1697(f) 



PROFESSIONAL NURSING 



§ 1711(8) 



This law is not unjustly discriminatory so as to render it 
void. Hughes v. State Board, 162 Ga. 246, 134 S. E. 42. 

A license to practice medicine is not a contract, and gives 
the licensee no right to continue in the practice in the future 
unrestricted, and such license may be revoked for good cause, 
and such revocation alone is not a taking of property with- 
out due process of law. Hughes v. State Board, 162 Ga. 246, 
134 S. E- 42. 

§ 1697(f). Park's Code. 

See § 1697(6). 

§ 1697(6). Recording of certificate; fee; report. 

Editor's Note. — Section 3 of the act of 1881, embodied in 
section 1684 of the Code, was repealed by implication by the 
act of December 12, 1894 (Ga. E- 1894, p. 85). The act of 
1894 was in turn repealed, either expressly or by implication, 
by the act of 1913 (now this section), and after August 18, 
1913, a physician licensed under the act of 1894 was not re- 
quired to register in accordance with the provisions of the 
act of 1881, and a physician licensed under the act of 1894, 
who had caused his certificate to be recorded as required by 
that act, could recover for services rendered after August 
18, 1913, although the record of his certificate had been made 
prior to August 18, 1913. Friedman v. Mizell, 164 Ga. 1, 137 
S. E. 400; Friedman v. Mizell, 36 Ga. App. 615, 137 S. E. 
864. 

§ 1697(m). Park's Code. 

See § 1697(13). 

§ 1697(13). Refusal and revocation of licenses. 

Editor's Note — Constitutionality. — This section is not vio- 
lative of the constitution, section 6545, which provides that 
"The right of trial by jury, except where it is otherwise pro- 
vided in this constitution, shall remain inviolate," etc. 
Eewis v. State Board, 162 Ga. 263, 133 S. E. 469. 

Nor is it violative of the due-process clauses of the State 
and Federal constitutions. The section provides for notice 
ot the time and place of hearing, for service of the notice, 
for the production of the defendant's evidence, and for mak- 
ing his defense, and also for an appeal from the State Board 
of Medical Examiners to a jury in the superior court; and 
this provides due process of law. Hughes v. State Board, 
162 Ga. 246, 134 S. E. 42. 

The language of this section which declares that a licen- 
tiate's name may be removed from the records in the office 
of any clerk of court in this State, and his license revoked 
upon the ground of "conviction of crime involving moral 
turpitude," is not so vague, uncertain, and indefinite as to 
render the same void. The words "moral turpitude" are 
capable of accurate definition. The legislature may enact 
that one who has been convicted of crime "involving 
moral turpitude" shall no longer practice medicine. Hughes 
v. State Board. 162 Ga. 246, 134 S. E. 42. 

Nor is the provision that "said appeal to be had as in 
other cases now provided by law," void for uncertainty. 
Hughes v. State Board, 162 Ga. 246, 134 S. E. 42. 

Retroactive Effect. — This section is not retroactive as ap- 
plied to the facts of the case at bar. Hughes v. State 
Board, 162 Ga. 246, 134 S. E. 42. 

/Prohibiting Advertisements. — Under the police power of 
the State the legislature may prohibit advertisements by 
licensed physicians with reference to "any disease of the 
sexual organs 1 ;" and provide for a revocation of the license 
of such practicing physician upon a majority vote of the 
State Board of Medical Examiners, for a violation of the 
above provision of the act. Hughes v. State Board, 162 
Ga. 246, 134 S. E. 42. 

Notice — Specifying Law Alleged to Be Violated. — In pre- 
ferring charges against a practicing physician in order to re- 
voke his license under the act of 1913, as amended by the 
act of 1918, it is not necessary to specify the law under 
which the charges are preferred. Hughes v. State Board, 
162 Ga. 246. 134 S. E- 42. 



CHAPTER 10 
Professional Nursing- 



ARTICLE 1 
Board of Examiners 

§§ 1698 to 1711(1).— Repealed by the Acts of 
1927, p. 247, herein codified as §§ 1711(7) et seq. 



ARTICLE 3 
Profession Regulated 

§§ 1711(2)-1711(20). Park's Code. 

See i§§ 1711 (7) -1711 (22). 

§ 1711(7). Board of Examiners of nurses cre- 
ated; members. — The Board of Examiners of 
Nurses for Georgia is hereby created. It shall be 
composed of five persons to be elected and ap- 
pointed in the following manner: The Georgia 
State Nurses' Association will, within thirty (30) 
days after this Act takes effect, nominate to the 
Governor of this State ten (10) of its members, 
none of whom is in any way connected with any 
training-school for nurses. The said nurses 
must have had at least three (3) yearr- of practice 
in their profession immediately preceding their 
appointment. From this number the Governor 
shall, within thirty (30) days thereafter, appoint 
for places on the said board one nurse who shall 
hold office for one (1) year from date of appoint- 
ment; and two (2) shall hold office for two (2) 
years from said date, and two (2) shall hold office 
for three (3) years from said date. All of the said 
appointments shall have the same date; provided 
no two of the nurses so appointed shall have 
graduated from the same training-school. Upon 
the expiration of the term of office of any member 
of said board the Governor of this State shall ap- 
point a successor to fill the said term of office, who 
shall hold office for three (3) years from the date 
of the expiration of, the said term of office. The 
said appointment shall be made from a list of five 
(5) members of the said association, to be fur- 
nished to him by the said association. All vacan- 
cies occurring on this board shall be filled by the 
Governor for the unexpired term from like nom- 
inations furnished to him by the said association 
within thirty (30) days after the vacancy occurs; 
provided, that if the said association fails to make 
the nominations herein required within the time 
here specified, the Governor shall make such ap- 
pointments by nominating such members of the 
nursing profession hereto as may seem to him to 
be proper. Acts 1927, p. 247. 

§ 1711(8). Officers. — The members of this 
State Board of Examiners shall, within thirty 
(30) days after appointment, organize by the elec- 
tion of one of its members to be the president of 
the said board, and another to be the secretary 
and treasurer, who shall hold office for a period of 
one year and until their respective successors are 
elected and have qualified; said officers shall be 
elected by the board annually, and in case of a 
vacancy in either of said offices the board shall, 
within forty (40) days after the vacancy occurs, 
elect one of its number to fill the said office; and 
in the event there is no such election within the 
time named, the Governor shall appoint a mem- 
ber of said board to fill the vacancy. The secre- 
tary is required to certify to the Governor the 
names of the officers so elected; and in the case 
of a vacancy, this shall likewise be certified by the 
secretary to him; and in the event of a vacancy 
in the office of the secretary, the president of the 
board shall certify the same to him, and shall 
^rtify the name of the person chosen to fill the 



[84] 



§ 1711(9) 



PROFESSIONAL NURSING 



§ 1711(13) 



vacancy in the event the vacancy is filled by the 
board. 

§ 1711(9). Quorum; records; seal; certifi- 
cates. — Three (3) members of said Board of Ex- 
aminers shall constitute a quorum, but no action 
of said board shall be valid unless authorized by 
the affirmative vote ojf three (3) memlbers 
thereof. The secretary of the board is directed to 
keep a record of the minutes of the meetings of 
said board, and a record of the names of all per- 
sons applying for registration hereunder, and of 
the action of the board thereon, and a register of 
all nurses who have complied with the require- 
ments of this Act, all of which said records shall, 
at all reasonable times, be open to public inspec- 
tion. Said board is authorized to have and use 
an official seal which shall bear the words: 
"State Board of Examiners of Nurses for Geor- 
gia." The certificate of the secretary of said 
board under the seal thereof as to the action or 
non-action of the board shall be accepted in evi- 
dence in the courts of this State as the best evi- 
dence of the minutes of the said board; and like- 
wise the certificate of the secretary under the said 
seal, as to the registration or non-registration of 
any person, shall be accepted as the best evidence 
as to the registration or non-registration of the 
said person under the requirements of this Act. 
The secretary shall issue to all nurses admitted to 
registration hereunder a certificate under the seal 
of the said board, showing that fact. 

§ 1711(10). Examinations; Notice. — It shall be 
the duty of said board to meet for the purpose of 
examining applicants for registration, at least 
once in each year, and oftener should it be 
deemed necessary by said board. Notice of said 
meetings shall be given of the time and place of 
said meetings by written notice posted, postage 
prepaid, to the last known address of each appli- 
cant, at least ten (10) days before the time of 
said meeting, and by publication in a daily paper 
of general circulation in Atlanta, and in a 
nurses' journal, if there be one published in Geor- 
gia. The said notice shall be published at the 
same rates charged for sheriffs' advertisements. 
Said notice shall be inserted at least once, and 
the first insertion shall be made at least two 
weeks prior to said meeting. Provided, the sec- 
retary of said board shall issue a temporary per- 
mit to each application for registration, which 
permit will authorize said applicant to do nursing 
as a registered nurse until the next meeting of the 
board. 

§ 1711(11). Deposit fee by applicant; dental 
nurses. — All graduate nurses making application 
for registration as graduate nurses under this Act 
shall deposit with the Secretary of the said board, 
at the time of making such application, the sum of 
ten ($10.00) dollars as an examination or regis- 
tration fee. Provided, that no person shall en- 
gage in practice as a dental hygienist or dental 
nurse without first obtaining a certificate therefor 
to be issued by the Board of Dental Examiners 
of Georgia, which certificate shall be issued by 
said Board of Dental Examiners upon written ex- 
amination conducted by and satisfactory to said 
board, which shall include the subjects of Dental 



Anatomy, Physiology, Bacteriology, Dental 
Pathology, Sterilization, Office Routine, and Oral 
Hygiene and Prophylaxis. Provided further, that 
applicants for certificates as dental hygienists or 
dental nurses shall be of good moral character, 
shall be at least 19 years of age, shall Have had 
such preliminary education and training as may 
be prescribed by said Board of Dental Examiners, 
and shall pay to said Board of Dental Examin 
ers a fee of ten dollars for such examination. 
Provided further, that no person to whom such 
certificate is issued shall engage in practice as a 
dental hygienist or dental nurse except under the 
supervision of a licensed denist, and no such per- 
son shall practice dentistry, or do any kind of 
dental work other than to remove calcareous de- 
posits, secretions, and stains from the normally 
exposed surfaces of the teeth, and to apply ordi- 
nary wash or washes of a soothing character, and 
to do sterilization and office routine. 

§ 1711(12). Qualifications. — Each applicant for 
registration as a graduate nurse must be at least 
twenty-one (21) years of age, of good moral 
character, a graduate of a regular chartered 
training-school for nurses, connected with a gen- 
eral hospital or sanatorium (in which medical, 
surgical, obstetrical, and pediatric cases, and 
where men, women, and children, are treated) 
where three (3) years of training with a system- 
atic course of instruction on the above-mentioned 
classes of cases is given in the hospital or other 
educational institution, or must have graduated 
from a training-school connected with a hospitr: 1 
of good standing, supplying a three (3) years' 
training corresponding to the above standard, 
which training may be obtained in two or more 
hospitals. All qualifications of the applicant shaii 
be determined by the State Board of Examiners 
of Nurses for Georgia, which is empowered to 
prescribe such examinations for the applicants as 
will best test their fitness and ability to give effi- 
cient care to the sick. All applicants at the same 
examination shall be subject to the same kind of 
examination; provided that the said board shall 
have the power to grant advanced credit, not in 
any case of excess of twelve (12) months, for 
didactic and laboratory work done in an accred- 
ited college, or for credits either time or scholas- 
tic, earned in an institution other than the one 
from which graduated. 

§ 1711(13). Registration without examination. 
—All nurses graduating on or before June 1, 1909, 
from such training-schools as are referred to in 
the preceding sections shall be, by that fact, en- 
titled to registration without examination, upon 
paying the application fee of ten ($10.00) dollars, 
as provided in this Act, and submitting sufficient 
evidence of good moral character. Nurses who 
shall show to the satisfaction of the said board 
that they are graduates of training-schools con- 
nected with a hospital or sanitorium, giving two 
years' systematic course of instruction, or if they 
graduated before or during the year 1897 from 
such a school giving one year's training, and who 
are in good moral and professional standing, 
and are engaged in the practice of the profession 
of nursing at the passage of this Act, also nurses 
in training at the time of the passage of this Act 
and shall graduate hereafter and possess the quaH- 



[85] 



§ 1711(14) 



PROFESSIONAL NURSING 



§ 1711(19) 



ifications herein specified, shall, upon the pay- 
ment, of the application fee, be entitled to regis- 
tration without examination, provided application 
is made for registration on or before February 1, 
1928, There may be an appeal from the judg- 
ment of the said board by the party who is re- 
fused a license by the board, or whose license is 
revoked, as the case may be, if dissatisfied with 
the judgment, to a jury of the Superior Court of 
the count} 1- of the residence of such dissatisfied 
party; said appeal to be had as in other cases now 
provided by law. 

§ 1711(14). Nursing without certificate from 
board; penalty. — After the expiration of six months 
from the passage of this Act it shall be unlawful 
for any person or persons to practice professional 
'nursing as a graduate nurse or registered nurse 
in this State without a certificate from said board; 
and any person violating any of the provisions of 
this Act shall be guilty of misdemeanor, and upon 
conviction thereof shall be punished in accordance 
with section 1065 of the Penal Code of the State 
of Georgia. Each graduate nurse who registers 
in accordance with the provisions hereof shall be 
styled and known as a registered nurse, and no 
other nurse shall assume or use such title, or use 
the abbreviation "R. N.," or any other letters, 
words, or figures to indicate that he or she is a 
graduate or registered nurse; and a violation 
hereof shall be deemed a misdemeanor, and shall 
upon conviction be punished accordingly. Annu- 
ally during the months of January or February 
every registered nurse of Georgia shall be re- 
quired to have her certificate validated by the is- 
suance of a card attesting to her right to practice 
as a registered nurse for the current year. This 
request for validation shall be accompanied by a 
fee of one ($1.00) dollar, and sent to the secre- 
tary of the State Board of Examiners of Nurses 
for Georgia. On March 1 of each year the roster 
of nurses who have validated their certificates 
shall be taken; and the same shall be printed 
within sixty days thereafter in such form and 
manner as may be determined by the board. 
Any certificates not validated may be revoked. 

§ 1711(15). Licenses to undergraduate nurses. 

— The Board of Examiners of Nurses shall issue 
a license to engage in the care of the sick to un- 
dergraduate nurses. Each applicant must be at 
least nineteen (19) years of age, of good moral 
character, must present to the Board of Examin- 
ers a certificate showing that he or she has had 
at least twelve (12) months training in a regular 
chartered training-school for nurses connected 
with a general hospital or sanitorium, in which 
medical, surgical, obstetrical, and pediatric cases, 
and where men, women and children are treated. 

§ 1711(16). Fee from undergraduate nurse. — It 
shall be the duty of said board of Examiners to 
determine all the qualifications of applicants, and 
provide for examination for license for undergrad- 
uate nurse. Upon filing application for examina- 
tion and registration as a licensed undergraduate 
nurse, each applicant shall pay a fee of five ($5.00) 
dollars, and annually during the months of Jan- 
uary or February every licensed undergraduate 
nurse shall be required to have her certificate val- 

[ 



idated by the issuance of a card attesting to her 
right to practice as a licensed undergraduate nurse 
for the current year. This request for validation 
shall be accompanied by a fee of fifty (50) cents. 
Any certificate not validated may be revoked. 
This shall not apply to attendants or orderlies 
employed in hospitals. All undergraduate nurses, 
practicing at the passage of this Act, and possess- 
ing the qualifications herein specified, shall, upon 
the payment of the application fee, be entitled to 
registration without examination, provided appli- 
cation is made for registration on or before Feb- 
ruary 1, 1928. After the expiration of six months 
after the passage of this Act, it shall be unlawful 
for any person or persons to practice as* under- 
graduate nurse in this State without a certificate 
from said Board of Examiners, except in hos- 
pitals; and any person violating any of the pro- 
visions of this Act shall be guilty of misdemeanor, 
and upon conviction thereof shall be punished in 
accordance with section 1065 of the Penal Code 
of the State of Georgia. Each licensed under- 
graduate who registers in accordance with the 
provisions hereof shall be styled and known as a 
licensed undergraduate nurse, and no other per- 
sons shall assume or use such title, or use the 
abbreviation "L. U. N.," or other letters, words, 
or figures for the purpose of representing that 
he or she is a licensed undergraduate nurse within 
the meaning of this Act. 

§ 1711(17). Emergency nursing. — -This Act 
shall not be construed to affect or apply to gra- 
tuitous nursing of the sick by friends of the fam- 
ily, or as an emergency aid. And this shall not be 
construed to affect a situation in the event of pub- 
lic emergency pronounced by the State Board of 
Health to exist in the State at large, or any part 
thereof, or in the event of an emergency declared 
by national health authorities, requiring nursing 
service within or without the State, in which case 
unlicensed persons may be permitted to nurse or 
care for the sick for hire during the continuance 
thereof. 

§ 1711(18). Revocation of certificate; notice to 
holder. — The said board may revoke any certifi- 
cate issued by it, for sufficient cause to be ad- 
judged by it; but no such certificate shall be re- 
voked without a hearing, notice of the time and 
place of which shall be given to the holder of the 
certificate by the secretary at least (30) days be- 
fore the day set for said hearing, which notice 
shall plainly set forth the charges against the 
holder of said certificate, and the trial shall be 
only upon the grounds specified. Said notice 
shall be mailed to the said person so accused, at 
his or her last known address, postage prepaid; 
or the same shall be delivered personally to the 
person so accused. The presiding officer of the 
said board is authorized and empowered to ad- 
minister oaths to all witnesses giving evidence at 
such hearing, and no evidence shall be received 
at such hearing if the same is not under oath. 

§ 1711(19). Salary of secretary. — Out of the 

funds of the said board, accruing from the appli- 
cation fees herein provided, the secretary of said 
board shall be paid a salary and all necessary ex- 
penses, the salary to be determined by the said 

86] 



§ 1711(20) 



STATE BOARD OF PHARMACY 



§ 1731(5) 



Board of Examiners. The members of the board 
shall be entitled out of the funds to receive not 
less than six ($6.00) dollars per day for each day 
actually engaged in the service of the board, and 
all necessary expenses. All payments out of said 
funds, or any funds of the board, shall first be 
approved by the presiding officer of said board. 
Be it further enacted, that one or more persons 
be emploj^ed by the board, to work under the di- 
rection of the secretary, and to be paid out of 
funds accruing from application fees, to assist in 
carrying out the rules and regulations adopted 
by the said board, and for giving advice and en- 
couragement to nurse-training schools in prepar- 
ing applicants for registration. Duties and sala- 
ries shall be determined by the board, and shall 
be paid as other expenses are paid. 

§ 1711(20). Certificates of registration without 
examination. — The Board of Examiners shall 
have authority to issue certificates of registra- 
tion without examination to graduate nurses of 
a State other than Georgia, or of a foreign coun- 
try, who hold bona fide certificates of registra- 
tion issued under the laws of such a State or 
foreign country; provided, the standards of reg- 
istration are equivalent to those provided in this 
Act, and the individual qualifications of the nurse 
meet the requirements of this Act. The regis- 
tration fee of ten ($10.00) dollars for graduate 
nurses herein provided shall accompany each ap- 
plication for a certificate. Be it further enacted, 
that the Board of Examiners shall have authority 
to issue a certificate of registration or license 
without examination to undergraduate nurses 
registered in a State other than Georgia, or of a 
foreign country, whose qualifications meet the 
requirements of this Act. The registration fee 
of five ($5.00) dollars, as herein provided for un- 
dergraduate nurses, shall accompany each appli- 
cation for certificate. 

§ 1711(21). Continuation of members of ex- 
isting board; its books, etc., to be property of 
new board. — The membership of the present 
Board of Examiners of Nurses for Georgia shall 
continue for the terms for which each member 
was chosen or appointed; and that the books, rec- 
ords, files, furniture, and property of the present 
board shall be the property of the board herein 
created. The board herein created shall be the 
successor or continuation of the board now in 
existence, and the acts of the present board here- 
tofore done shall continue to be in all respects 
valid and lawful, and all registrations heretofore 
made or authorized by the said present board 
shall continue of full force and effect. 

§ 1711(22). Nurses not affected by this Act. — 

The provisions of this Act shall not affect nurses 
known as practical nurses, not holding themselves 
out to be either graduate or undergraduate nurses 
within the meaning of this Act. 



CHAPTER 11 
State Board of Embalming 

§ 1717(4). Disinterred bodies. 

As to permit where family consents to disinterment, see 
note to P. C. 408. 



CHAPTER 12 

State Board of Pharmacy 

§§ 1722 to 1731.— Repealed by the Act of 1927, 
pp. 291 et seq., herein codified as §§ 1731(1) et 
seq. 

§§ 1731(a)-1731(y). Park's Code. 

See §§ 1731(1) -1731 (24). 

§ 1731(1). Georgia Board of Pharmacy cre- 
ated. — There is hereby created and established a 
board to be known as the Georgia Board of 
Pharmacy, with the duties and powers as are 
hereinafter in this Act provided. Acts 1927, p. 
291. 

§ 1731(2). Members of existing board to be 
on new board. — Said board shall consist of five 
(5) members, and the members of the now ex- 
isting Georgia State Board of Pharmacy shall 
continue in office and act as members of the said 
Georgia Board of Pharmacy hereby created, with 
all the duties and powers as herein provided, un- 
til their respective terms of office expire, the va- 
cancies as they may occur to be filed in keeping 
with the requirements of this Act. 

§ 1731(3). Governor to commission members; 
term 5 years. — Members of said Georgia Board 
of Pharmacy shall be commissioned by the Gov- 
ernor, and shall serve for a term of five (5) years, 
or until their successors are duly appointed and 
qualified. No person shall be eligible for appoint- 
ment to membership on said board who is not a 
licentiate of the Board of Pharmacy of the State 
of Georgia, and who has not been actually en- 
gaged for a period of five (5) years or more in 
the retail drug business. If any member of said 
board after his appointment and qualification shall 
cease to be actually engaged in the retail drug 
business, his membership on said board shall at 
once become vacant; nor shall any person be 
eligible to appointment on said board who has 
any official connection with any school or col- 
lege of pharmacy, and if any member of said 
board shall, after his appointment and qualifi- 
cation, become connected with any school or col- 
lege of pharmacy, his membership on said board 
shall immediately become vacant. No member 
of the board who has served one full term shall 
be eligible to reappointment until there has in- 
tervened a period of one (l) full term from the 
date of the expiration of his membership to the 
date of his reappointment. 

§ 1731(4). Annual election of member for 
next vacancy. — The Georgia Pharmaceutical As- 
sociation shall from its membership annually elect 
one member for the next occurring vacancy on 
said board, who shall meet the qualifications as 
required by this Act. When regularly submitted 
to him by the secretary of the said association, 
the Governor shall make the appointment for the 
vacancy occurring in said board. 



§ 1731(5). Unexpired term. — Vacancies occur- 
ring other than by expiration of the term of a 
member shall be filled for the unexpired term 
[87] 



§ 1731(6) 



STATE BOARD OF PHARMACY 



§ 1731(17) 



only by the member receiving next highest num- 
ber of votes at last annual convention of the 
Georgia Pharmaceutical Association. 

§ 1731(6). Oath of appointee. — The appointee 
to said board shall immediately after his appoint- 
ment take and subscribe to an oath or affirma- 
tion, before a qualified officer, that he will faith- 
fully and impartially perform the duties of the 
office, which oath shall be filed with the Secretary 
of State; whereupon the Secretary of State shall 
issue to said appointee a certificate of appoint- 
ment. 

§ 1731(7). Pay of members. — The members 
of said board shall receive as their compensation 
the sum of fifteen dollars ($15.00) per day while 
in the actual performance of their duties as mem- 
bers of said board, and in addition shall receive 
their actual traveling expenses while in the per- 
formance of their duties on said board, such com- 
pensation to be paid out of the funds received by 
said board under the provisions of this Act. 

§ 1731(8). Organization of board. — The said 
board shall, as soon as practicable after this Act 
becomes effective, meet and organize and from 
their members elect a president, a vice-president, 
and a secretary. 

§ 1731(9). Secretary's salary. — The said sec- 
retary shall be paid a salary for his services, the 
amount of the same to be fixed by said board, 
and paid out of said funds. 

§ 1731(10). Examinations by board, time of. 
— The said board shall meet for examination of 
applicants for licenses at such place or places, 
and at such times, as the board may decide. In 
no case shall the board hold more than three 
meetings annually. 

§ 1731(11). Drugs to be compounded only by 
or under supervision of registered pharmacist. — 

It shall be unlawful for any proprietor, owner, or 
manager of any drug-store or pharmacy to al- 
low any person in his employ except a registered 
pharmacist to compound or mix any drugs, med- 
icines, or poisons for sale, except an employee un- 
der the immediate supervision of a registered 
pharmacist. 

§ 1731(12). Qualifications of Applicants. — 

Applicants for registered pharmacists must be not 
less than twenty-one (21) years of age, and shall 
have at least a high school education with a mini- 
mum of sixteen (16) units as are designated by 
the Association of Accredited Schools, and not 
less than thirty-six (36) months experience in 
a drug store or place where poisons are dis- 
pensed by a licensed vendor registered under 
the laws of the State of his abode, or in lieu of 
the foregoing a graduate of a recognized school 
of pharmacy; provided, this Act shall not be 
construed to affect a person who has had three 
(3) years practical experience under the direct 
supervision of a registered pharmacist at the 
time of the passage of this Act. 



§ 1731(13). Examination fee. — Applicants for 
examination as registered pharmacists under this 
Act shall pay to said board an examination fee 
of fifteen dollars ($15.00). All fees shall be 
paid to the secretary of said board at the time 
of the filing of the application for examination. 
Any applicant failing to make the required mark 
is entitled to another examination without any 
additional charge, provided he takes the second 
examination within one (1) year from the first. 

§ 1731(14). License to one registered in 
another State. — The said board may in its dis- 
cretion grant licenses as pharmacists to persons 
who furnish proof that they have been regis- 
tered as such in some other state, and that they 
are of good moral character; provided that such 
other State in its examination requires the same 
general degree of fitness as is required by the 
examination in this State. 

§ 1731(15). Election of representative to meet- 
ing, of association of other States. — The said 
board, in order to determine and be informed 
of the status of the boards of other States de- 
siring reciprocal registration, and in order to be 
advised also regarding the progress of phar- 
macy throughout the country, may annually 
elect one of their members to meet with like 
representatives from other State Boards of 
Pharmacy, the expenses of such member in at- 
tending such meeting to be paid out of the 
funds received by the said board under the pro- 
visions of this Act. The said board through its 
representatives may, with like representatives 
from other State Boards of Pharmacy, join in 
creating and maintaining an Association of 
members of the several States, to be engaged in 
the general advancement of pharmacy and the 
keeping of records of reciprocal registration. 

§ 1731(16). Refusal or revocation of license. 

— Said board may refuse to grant a license to 
any person found guilty of a felony, or gross 
immorality, or who is addicted to the use of al- 
coholic liquors or narcotic drugs to such an 
extent as to render him or her unfit for the 
practice of pharmacy, and may after due hear- 
ing revoke a license for such cause, or revoke 
any license which has been procured by fraud. 

§ 1731(17). Who may compound or sell 
drugs, etc. — No person shall engage in the 
compounding or vending of medicines, drugs, 
or poisons within the State without full com- 
pliance with this Act, except: (1) such drug- 
gists as are exempted from the operation of the 
present law by the statute of the State of Geor- 
gia, and such druggists as have heretofore ob- 
tained a license and are legally authorized by 
existing laws to compound and vend drugs, 
poisons, and chemicals; (2) physicians putting 
up their own prescriptions and dispensing med- 
icines from their own offices. (3) This item 
shall be construed in the interest of the pub- 
lic health, and shall not be construed to pro- 
hibit the sale by merchants of home remedies, 
not poisons, or the sale by merchants of prep- 

5] 



§ 1731(18) 



MOTOR VEHICLE LAWS— ACT OF 1915 



§ mo(fff) 



arations commonly known as patent or pro- 
prietary preparations when sold only in the 
original and unbroken packages, Paris green, 
arsenate of copper, arsenate of lead, or prep- 
arations containing any of these articles used 
for killing Lincoln-bugs, cabbage-worms, cater- 
pillars, all and similar insects, provided the la- 
bels, cartons, and packages containing such 
preparations have the word "Poison" printed 
across the face, and conform to the United 
States Pure Food and Drug Act, and general 
merchants other than druggists shall not be re- 
quired to register under the provisions of this 
Act. 

§ 1731(18). Duty of board as to examina- 
tion, license, prosecution. — It shall be the duty 
of said board to examine all applicants for li- 
censes under the provisions of this Act sub- 
mitted in proper form, and to grant certificates 
of licenses to such persons as may be entitled 
to the same. It shall further be the duty of 
said board to cause the prosecution of all per- 
sons violating the provisions of this Act, and 
in all such prosecutions the burden shall be 
upon the defendant to show his authority. 

§ 1731(19). Fees to go to fund in State 
Treasury for pay and expenses of board. — 

All monies paid to the secretary in fees or from 
other sources shall be paid by him into the 
Treasury of the State of Georgia and there 
held by the State Treasurer for the payment of 
the compensation and expenses by said board 
and secretary; the funds arising under the pro- 
visions of this Act being hereby especially al- 
located under the authority of the General As- 
sembly of Georgia for this purpose. After the 
compensation of said board, the salary of the 
secretary, and expenses of said board and sec- 
retary have been paid, the board shall have the 
right to establish a reserve or emergency fund 
not in excess of $1,000.00, and all surplus over 
and above the above-mentioned expenses and 
the above-mentioned surplus shall, on the first 
day of January of each year, revert to the 
Treasury of Georgia, to be placed in the gen- 
eral fund of the State. 

§ 1731(20). Meaning of "drug-store," "phar- 
macy," "apothecary." — The term "drug-store," 
"pharmacy," or "apothecary," wherever used in 
this Act, shall be construed to mean a place 
where drugs, medicines, or poisons are dis- 
pensed, compounded, or sold at retail under the 
direction and direct supervision of a person who 
is duly licensed and registered by the Georgia 
Board of Pharmacy to practice in Georgia. 

§ 1731(21). Unlawful use of title "drug-store," 
etc. — It shall be unlawful for any person in con- 
nection with any place of business or in any 
manner to take, use, or exhibit the title "drug- 
store," "pharmacy," "apothecary," or any com- 
bination of such titles or any title or description 
of like import or any synonym or other term 
designated to take the place of such title, unless 
such place of business is in fact and in truth a 
drug-store or pharmacy as defined in this Act. 



§ 1731 (22). Annual registration. — All per- 
sons now lawfully engaged in compounding and 
vending medicines, drugs, and poisons in this 
State, shall, on or before the first day of Janu- 
ary following the passage of this Act, and every 
person who shall be hereafter duly licensed un- 
der the provisions of this Act shall, before 
engaging in any business under said license, reg- 
ister in the office of the Secretary of the Geor- 
gia Board of Pharmacy annually; said registra- 
tion shall be entered in a book to be kept for 
that purpose by said secretary, his name, na- 
tionality, and credentials and date thereof under 
which he is entitled to engaged in such voca- 
tion at the time of filing such registration, and 
a certificate of such registration, stating the 
terms of the same, shall be given him by said 
secretary. 

§ 1731(23). Power to make rules.— The said 
Georgia Board of Pharmacy herein provided 
shall have the power and authority to make 
rules and regulations governing the action of 
the board, and to make such other rules and 
regulations as they deem necessary to carry out 
the intent and provisions of this Act. 

§ 1731(24). Violation a misdemeanor. — Any 

violation of any provision of this Act shall be 
a misdemeanor, and the person so offending 
shall be punished as prescribed in section 1065 
of the Penal Code. 



CHAPTER 15C 
Regulation of Billiard Rooms 

§ 1762 (20). Billiards defined. 

Exercise of Police Power. — The operation of a pool or 
billiard room for public entertainment is a business which, 
from its very nature, comes within the police power of 
the State. Such power may be exercised directly by the 
State or indirectly through the medium of the subordi- 
nate public corporations of the State. Shaver v. Mar- 
tin, 166 Ga. 424, 143 S. E. 402. 



CHAPTER 17 
Motor Vehicle Laws 



ARTICLE 2 
Acts 1915, Ex. Sess., and Amendatory Acts 

§ 1770(a). Park's Code. 

See § 1770(61). 

§ 1770(yy). Park's Code. 

See § 1762(20). 

§ 1770(fff). Park's Code. 

See § 1770(26). 



[89] 



§ 1770(hhh) 



MOTOR VEHICLE LAWS— ACT OF 1921 



§ 1770(53) 



§ 1770(hhh). Park's Code. 

See § 1770(28). 

§§ 1770(ffff)-1770(gggg). Park's Code. 

See § 1896(5). 

§§ 1770(pppp)-1770(qqqq). Park's Code. 

See §l§ 1896(13) -1896(14). 

§ 1770(xxxx-l). Park's Code. 

See § 1896(5). 

§ 1770(xxxx-2). Park's Code. 

See § 1896(13). 

§ 1770(26). Schedule of annual fees for ve- 
hicles; registry and license of manufacturers 
and dealers; number plates; tags for pur- 
chasers ; penalty. 

Constitutionality. — The act is not unconstitutional because 
it undertakes to tax automobiles, for the construction of pub- 
lic roads, and that there is no authority in the General As- 
sembly of Georgia to tax personal property in order to raise 
a fund for the construction of public roads, §§ 6358 and 6359, 
or the fourteenth amendment of the Constitution of the 
United States. Lee v. State, 163 Ga. 239, 135 S. E- 912. 

The act is not unconstitutional upon the ground that it 
violates the constitution, § 6554, which provides that all tax- 
ation shall be uniform upon the same class of subjects and 
ad valorem on all property taxed. Eee v. State, 163 Ga. 239, 
135 S. E. 912. 

The tax is not a property tax. Eee v. State, 163 Ga. 239, 
135 S. E. 912. 

§ 1770(28). ■ Display of number-plate. 

Constitutionality. — This section is not open to attack on 
the ground that it was not one of the subjects included in the 
Governor's proclamation convening the legislature in ex- 
traordinary session. Eee v. State, 163 Ga. 239, 135 S. E. 
912. 



ARTICLE 3 
Acts 1921, pp. 255 et seq. 



§ 1770(50). Equipments. 

Purpose of Regulation. — The purpose of these several 
regulations of motor-vehicles is the protection of the lives 
and limbs of all persons upon or using such streets and 
"highways, not only those who may be met, overtaken, or 
passed by the driver, but as well for the protection of those 
who may accompany him. Black v. State, 34 Ga. App. 449, 
451, 130 S. E. 591. 

Presumption as to Compliance. — With nothing appearing 
to the contrary, it will be assumed that the automobile was 
duly equipped with "front lamps" and that they were 
"throwing strong white lights to a reasonable distance in 
the direction in which such vehicle is proceeding," in ac- 
cordance with the requirements of the section. Macon v. 
Jones, 36 Ga. App. 799, 803, 138 S. E. 283. 

Insufficient Brakes as Negligence Per Se. — The operation 
of a truck along .the public streets not equipped with effi- 
cient and serviceable brakes, constituted negligence per se. 
Orange Crush Bottling Co. v. Smith, 35 Ga. App. 92, 132 
S. E. 259. 

This section is not unconstitutional and void because it 
amends, without proper reference thereto, the act of 191 ! J, 
which regulates the use of motor-vehicles, and makes 
penal the operation of such vehicles on a public highway 
while the operator is drunk. Durham v. State, 166 Ga. 
.561, 144 S. E. 109. 



§ 1770(51). Speed limit; intersections, etc.; 
pedestrians, horses, etc.; passing stationary 
street cars, etc. 

Insufficient Brakes Negligence Per Se. — The trial court 
did not err in instructing the jury that the law requires 
motor-vehicles while in use upon the public streets to be 
equipped with efficient and serviceable brakes, and that 
the operation of the truck along the public streets not so 
equipped constituted negligence per se. Orange Crush Bot- 
tling Co. v. Smith, 35 Ga. App. 92, 132 S. E- 259. 

Section Applied. — A charge to the effect that whenever 
the operator of any vehicle along a public highway shall 
meet a vehicle approaching from an opposite direction, the 
operator of the first vehicle shall turn to the right, was 
held applicable to the conduct of the plaintiff. Hornbrook 
v. Reed, 35 Ga. App. 425, 133 S. E- 264. 

Not Applicable to Intersecting City Streets. — The second 
paragraph of this section does not apply to "intersecting 
streets of a city." Shannon v. Martin, 164 Ga. 872, 139 
S. E- 671. The court said: "In view of this decision, and 
and upon request of counsel for the plaintiff in error, the 
case of Faggart v. Rowe, 33 Ga. App. 423, 126 S. E. 731, 
is reviewed, and any contrary ruling therein is hereby 
overruled." Shannon v. Martin, 37 Ga. App. 343, 140 S. 
E- 425. 

Railroad Crossing in Cities. — The provisions of this sec- 
tion apply to railroad crossings in a city. Atlanta, etc., 
R. Co. v. West, 38 Ga. App. 300, 302, 143 S. E- 785. 

Defendant Owner in Car. — The exact question here in- 
volved seems not to have been decided by this court. 
But in other jurisdictions it has been decided. In Com- 
monwealth v. Sherman, 191 Mass. 439, 78 N. E- 98, the 
fourth headnote is as follows: "In a prosecution for ope- 
rating an automobile at an excessive rate of speed, proof 
that the machine, which was registered with the Mass- 
achusetts Highway Commission by defendant in his own 
name, was being run by the operator at an illegal speed 
while defendant was in the tonneau, established prima 
facie that defendant, having power to control the ma- 
chine, either knew, or allowed it to be illegally run, and 
was therefore guilty." Moreland v. State, 164 Ga. 467, 
470, 139 S. E. 77. 

No Exception in Favor of Police Officers. — This section 
limiting the speed of motor vehicles approaching a sharp 
curve contains no exception in favor of police officers. 
Hudson v. Carton, 37 Ga. App. 634, 141 S. E. 222. 

§ 1770(52). Passing moving vehicles. 

Constitutionality. — So much of the section as undertakes 
to make penal the failure of the operator of a motor-vehicle, 
when meeting a vehicle approaching in the opposite direc- 
tion, to "turn his vehicle to the right so as to give one 
half of the traveled roadway, if practicable, and a fair op- 
portunity to the other to pass by without unnecessary inter- 
ference" is too uncertain and indefinite in its terms to be 
capable of enforcement. Heath v. State, 36 Ga. App. 206, 
136 S. E- 284. See also Hale v. State, 21 Ga. App. 658, 94 
S. E- 823, holding the corresponding section of the Act of 
1915 [§ 1770(34)] unconstitutional. 

What Constitutes Meeting. — Where a motor-car travel- 
ing along a public highway has been brought to a stop in 
the highway, and another car is approaching it from the 
front, both cars, notwithstanding one is stationary, are 
meeting each other in the sense of the section. Roberts v. 
Phillips, 35 Ga. App. 743, 134 S. E- 837. 

Passage on Narrow Bridge. — Charges in an indictment 
that the defendant failed and refused to give the deceased a 
fair opportunity to pass by without unnecessary interference 
it being practical to give one-half of the travelled roadway, 
were not sustained by the proof, where the evidence showed 
that the cars collided on a temporary bridge which was 
less than twelve feet wide and too narrow to permit two au- 
tomobiles to pass each other thereon. Shupe v. State, 36 
Ga. App. 286, 287, 136 S. E- 331. 

Bridges — Sufficiency of Guard-Rails. — There is no legal 
duty on a railroad company to construct the guard-rails of 
a bridge sufficiently strong to withstand the impact of an 
automobile going at the rate of twenty to twenty-five miles 
per hour. Corley v. Cobb County, 21 Ga. App. 219, 93 S. E. 
1015; Eberhart v. Seaboard Air-Eine R. Co., 34 Ga. App. 49, 
55, 129 S. E. 2. 

Applied in Kamper Grocery Co. v. Sauls, 38 Ga. App. 
487, 144 S. E. 403. 



§ 1770(53). Warning. 

Sounding Horn at Intersections. 



-There is no statute 



[90] 



§ 1770(54) 



MOTOR VEHICLE LAWS— ACT OF 1927 



§ 1770(60c) 



this State requiring the operator of a motor-vehicle to sound 
a horn or give any other warning on approaching the inter- 
section of public streets or highways, unless such intersec- 
tion is a "dangerous place upon such street or highway." 
O'Donnelly v. Stapler, 34 Ga. App. 637, 131 S. E. 91. 

An allegation that defendant failed to give any warning 
whatever on approaching an intersection did not amount to 
a charge of negligent violation of a statute, although it 
sufficiently specified, in connection with other parts of the 
petition, that the defendant was negligent in the violation 
of his duty to exercise ordinary care to avoid injury to the 
plaintiff's automobile at such intersection. O'Donnelly v. 
Stapler, 34 Ga. App. 637, 131 S. E- 91. 

§ 1770 (54). Accidents. 

Petition Held Subject to Special Demurrer. — The peti- 
tion in this case, by which the plaintiff sought to recover 
for injuries inflicted by an automobile when he was walk- 
ing on a public highway, and which alleged, as specific 
acts of negligence contributing to the injuries, the fail- 
ure of the defendants to stop after the infliction of the 
injuries, and their failure to give the name and address 
of the operator and the name and address of the owner 
of the automobile as required by this section was sub- 
ject to the special demurrer as to these and other allega- 
tions in regard to the conduct of the defendant after the 
injuries had been inflicted. Springer v. Adams, 37 Ga. 
App. 344, 140 S. K. 390. 



§ 1770(55). Chauffeur's license. 

Roads to Which Applicable. — While it is unlawful for a 
minor under sixteen years of age to operate a motor vehicle 
upon the public highways, the rule is not applicable to roads 
which are not public streets or highways. W. & A. R. R. 
v. Reed, 35 Ga. App. 538, 544, 134 S. E. 134. 

Effect of Presence of Owner — Experience. — It is unlawful 
for a minor under sixteen years of age to operate a motor- 
vehicle upon the highways of this State, whether he is ac- 
companied by the owner of the machine or not, and regard- 
less of experience. Western, etc., Railroad v. Reed, 35 Ga. 
App. 538, 544, 134 S. E. 134. 



§ 1770 (56). Qualification of chauffeur. 

The evidence authorized a conviction of a violation of 
that part of the motor-vehicle law which provides that 
no person shall take, use, or operate any motor-vehicle 
upon the public streets and highways without the per- 
mission of the owner. Carter v. State, 38 Ga. App. 182, 
143 S. E. 441. 



ARTICLE 3A. 
Acts of 1927 pp. 226 et seq. 

§ 1770(60a). Secretary of state, ex-officio com- 
missioner of vehicles. — After the passage of this 
Act the Secretary of State shall be ex-officio Com- 
missioner of vehicles of this State, and shall be 
charged with the execution of the Act hereafter 
enacted. Acts 1927 p. 227. 



§ 1770 (60b). Definitions. — For the purpose of 
this Act the following definitions shall apply: 

"Vehicle" — Any contrivance used for trans- 
portation of persons or property on public high- 
ways. 

"Motor-vehicle" — Any vehicle, except tractors, 
propelled by power other than muscular power, 
not operated exclusively upon tracks. 

"Motorcycle" — Any motor-vehicle having but 
two main wheels in contact with the ground, up- 
on which the operator sits astride. A motorcycle 
may carry a one wheel attachment generally known 
as a side-car. 

"Tractor" — Any self-propelled vehicle designed 



for use as a traveling power-plant or for drawing 
other vehicles, but having no provision for carry- 
ing loads independently. 

"Trailer" — Any vehicle without motive powei, 
designed for carrying persons or property either 
partially or wholly on its own structure and for 
being drawn by a self-propelled vehicle, except 
those running exclusively on tracks. 

"Pneumatic tires" — Tires of rubber and fabric 
inflated with air. 

"Solid tires" — Tires of rubber or similarly elas- 
tic material that do not depend on confined air for 
the support of the load. 

"Metallic tires" — Tires of any metal or other 
hard material. 

"Manufacturer," "dealer" — Any person, firm, or 
corporation engaged in the manufacture, sale, pur- 
chase or leasing 1 of motor vehicles or tractors. 

"Owner" — Any person, firm, corporation or as- 
sociation holding title to a vehicle or having ex- 
clusive right to the use thereof for a period of more 
than thirty days. 

"Operator" — Any person who drives or operates 
a motor-vehicle or tractor. 

"Chauffeur" — An operator for hire. 

"Local authorities" — All officers and public offi- 
cials of the State, municipalities, and counties of 
the State. 

"Trucks". — "A motor-vehicle for the transpor- 
tation of property or non-passenger carrying 
motor-vehicles/' 

For the puroose of this Act — 

A vehicle is considered equipped with pneu- 
matic tires when pneumatic tires are used on all 
wheels. 

A vehicle is considered equipped with solid 
tires when solid tires are used on two or more 
wheels. 

A vehicle is considered equipped with metallic 
tires when metallic tires are used on two or more 
wheels. 

The National Automobile Chamber o f Com- 
merce horse-power rating formula is hereby 
adopted as the standard for determining the 
horse-power of passenger-carrying vehicles. 

§ 1770(60c). Registration. — That every owner 
of a motor-vehicle, trailer, tractor (except tractors 
used only for agricultural purposes) or motor- 
cycle shall, on or before the first day of February 
in each year, before he shall operate such motor- 
vehicle, tractor, trailer or motorcycle, register 
such vehicle in the office of the Commissioner of 
Vehicles, and obtain a license to operate the same 
for the ensuing year; and every chauffeur em- 
ployed to operate motor-vehicles shall likewise 
register and obtain a license as hereinafter pro- 
vided. 

That application for the registration of a motor- 
vehicle, trailer, tractor or motorcycle shall be 
made to the Commissioner of Vehicles, upon 
blanks prepared by him for such purposes, by the 
owner. Such application shall contain a state- 
ment of the name, place of residence, and address 
of the applicant, together with a brief description 
of the vehicle to be registered, its name, model, 
the name of the manufacturer, its motor number, 
its shipping weight, carrying capacity, and such 
other information as the Commissioner of Ve- 
hicles may require. 



T91] 



§ 1770(60d) 



MOTOR VEHICLE LAWS— ACT OF 1927 



§ 1770(60e) 






Provided, that nothing in this Act shall be 
construed as repealing the Act approved August 
22, 1925, requiring proof of ownership, certifi- 
cate of registration and money-order receipt, fif- 
teen-day permit, and penalty for violation of said 
Act. pages 315 to 317 inclusive of Georgia Laws 
of 1925. 

That application for a chauffeur's license shall 
be made to the Commissioner of Vehicles upon 
blanks prepared for such purpose by him, and 
shall be signed and verified by oath or affirma- 
tion. Such application shall be made annually on 
or before the first day of February, and shall 
contain a statement of the name and address of 
the chauffeur, and such other information as the 
Commissioner of Vehicles may require, and shall 
be signed and endorsed by at least three respon- 
sible owners of motor-vehicles and employers of 
chauffeurs; provided that no such license shall be 
issued to any person under sixteen years of age. 
A fee of $2.00 shall accompany the application. 
Upon receipt of such application and the payment 
of the required fee, the Commissioner of Vehicles 
shall file the application, register the same, assign 
to the applicant a distinctive number, and make 
the same a matter of record in his office. He 
shall likewise furnish such chauffeur a badge, 
which badge shall be evidence of his right to act 
as chauffeur until the first day of February of the 
next year following. Such badge shall be of 
aluminum or some other suitable metal, oval in 
form, the greater diameter not to exceed two 
inches and there shall be stamped thereon the 
words "Registered Chauffeur No. (Here insert 
the registration number designated) State of 
Georgia." The badges shall be of uniform size, 
numbered consecutively, beginning with the fig- 
ure 1, and shall be issued in consecutive order and 
of different design each year. The chauffeur 
shall at all times, while operating a motor-vehicle 
upon public streets and highways, wear his badge 
pinned to his clothing in a conspicuous place. No 
registered chauffeur shall voluntarily or other- 
wise permit any other person to wear his badge, 
nor shall any person wear a chauffeur's badge be- 
longing to any other person, or a fictitious badge, 
while operating a motor-vehicle upon the public 
streets and highways. 

Exception that the court erred in changing the exact lan- 
guage of this section, because the accusation made no 
reference to the "owner" and did not warrant the charge, 
is not meritorious. Cumbie v. State, 38 Ga. App. 744, 145 
S. E. 667. 

§ 1770(60d). Registration, licensing, and per- 
mit fees. — The annual fees for licensing of the 
operation of vehicles shall be as follows for each 
vehicle registered: 



A. 
B. 
C. 



For 



For 



Motorcycle $ 5.00 

Motorcycle side-car 3.00 

Passenger-carrying motor-vehicles fifty 
(50) cents per one hundred (100) 
pounds (or major fraction thereof) 
gross weight of vehicle; minimum fee. 11.25 

each non-passenger carrying motor- 
vehicle or truck of one ton capacity or 
less 15.00 

each non-passenger carrying motor- 
vehicle or truck of more than one and 



not exceeding one and one half tons 
capacity 22.50 

For each non-passenger carrying i -votor- 
vehicle or truck of one and on. half 
tons and not exceeding two tons capa- 
city 30.00 

For each non-passenger carrying motor- 
vehicle or truck of more than two tons 
and not exceeding two and one half 
tons capacitv 37.50 

For each non-passenger carrying motor- 
vehicle or truck of more than two and 
one half tons capacity and not exceed- 
ing three tons capacity 45.00 

For each non-passenger carrying motor-ve- 
hicle or truck of more than three tons 
capacity and not exceeding three and 
one half tons capacity 52.50 

For each non-passenger carrying motor-ve- 
hicle or truck of more than three and 
one half tons capacity and not exceed- 
ing four tons capacity 75.00 

For each non-passenger carrying motor-ve- 
hicle or truck of more than four tons ca- 
pacity and not exceeding five tons ca- 
pacity 150.00 

For each non-passenger carrying motor-ve- 
hicle or truck of more than five tons 
capacity and not exceeding six tons ca- 
pacity 375.00 

For each non-passenger carrying motor-ve- 
hicle or truck of more than six tons ca- 
pacity and not exceeding seven tons ca- 
pacity 750.00 

For each non-passenger carrying motor-ve- 
hicle or truck of more than seven tons 
capacity 1,125.00 

H. Trailers (or semi-trailers), when equip- 
ped with pneumatic tires, one dollar 
($1.00) per one hundred (100) pounds 
(or major fraction thereof) gross 
weight of vehicle. 

K. Trailers (or semi-trailers), when equip- 
ped with solid tires, one dollar and fifty 
cents ($1.50) per one hundred (100) 
pounds (or major fraction thereof) 
gross weight of vehicle. 

L. Trailers (or semi-trailers), when equip- 
ped with metallic tires, two dollars 
($2.00) per one hundred (100) pounds 
(or major fraction thereof) gross weight 
of vehicle. 

T. Tractors when equipped with pneumatic 

tires 15.00 

V. Tractors equipped with solid or metallic 

tires or treads 30.00 

Provided, that tractors used exclusively for 
agricultural purposes shall not be required to 
register or to pay any fees. 

Provided, that hearses and ambulances shall 
pay the rates prescribed for passenger-carrying 
motor-vehicles in paragraph C. 



§ 1770 (60e). Half-Rate fees between Aug. 1 
and Jan. 1. — Where application is made for the 
registration of any vehicle or tractor between the 
dates of August 1st and January 1st of any year, 
the fee charged for such registration shall be one 
half the amount set forth in section 1770 (60d). 
[92] 



§ 1770(60f) 



MOTOR VEHICLE LAWS— ACT OF 1927 



§ 1770(60i) 



§ 1770 (60f). Receipt for post-office order as 
permit. — When application is made for the regis- 
tration of any vehicle or tractor and a United 
States post-office money-order is purchased for 
the correct fee and forwarded with said applica- 
tion, the receipt for said money-order, when 
dated by the proper authority, shall serve as a fif- 
teen-day permit to operate the vehicle or tractor 
on the highways of the State. 

§ 1770(60g). Registration of makers and deal- 
ers. — Manufacturers and dealers engaged in the 
manufacture, sale, or leasing of motor-vehicles or 
tractors shall register with the Commissioner of 
Vehicles, making application for a distinguishing 
dealer's number, specifying the name and make 
of motor-vehicle manufactured, sold, or leased by 
them, upon blanks prepared by the Commis 
sioner of Vehicles for such purposes, and pay 
therefor a fee of twenty-five ($25.00) dollars, 
which fee shall accompany such application, and 
for which said fee the Commissioner of Vehicles 
shall furnish to said dealers two number-plates to 
be known as a dealer's number and to be dis- 
tinguished from the number-plates herein pro- 
vided for by a different and distinguishing color 
to be determined by the Commissioner of Ve- 
hicles, with the word "Dealer" on same; dealers 
number to be for the purpose of demonstrating 
or transporting dealer's vehicles for sale or lease. 
No dealer or manufacturer may use or permit to 
be used a dealer's number for private use or on 
cars for hire, or other manner not provided for in 
this section. In case dealers or manufacturers 
desire more than two tags, they shall so state on 
the application, and, in addition to the fee of 
twenty-five (25.00) dollars hereinabove provided, 
shall pay ten ($10.00) for each and every addi- 
tional number-plate furnished. 

§ 1770 (60h). Number-Plates — description, and 
how attached. — Upon receipt of the application 
and the payment of the required fee, the Commis- 
sioner of Vehicles shall file the application, 
register the vehicle, assign to it a distinctive serial 
number, and make the same a matter of record. 
He shall furnish also without cost two metal num- 
ber-plates showing thereon the serial number 
designated to such vehicle. Number-plates shall 
be of metal at least seven (?) inches wide and 
not less than sixteen (16) inches in length, an^l 
shall show in bold characters the year of registra- 
tion, serial number, and abbreviation of the name 
of the State, and such other distinctive markings 
as in his judgment the Commissioner of Vehicles 
may deem advisable, so as to indicate the class of 
weight of the vehicle for which the number-plates 
were issued. Duplicate number-plates, when one 
of the originals have been lost, defaced, or de- 
stroyed, may be obtained from the Commissioner 
of Vehicles upon filing affidavit setting forth the 
facts of such loss or destruction, and the payment 
of a fee of one dollar. A number, when issued, 
shall not be transferred from one vehicle to an- 
other, and shall not be used by any person or up- 
or any motor-vehicle [other than the motor- 
vehicle] to which it is assigned, and any use 
of said number by any person or persons in 
any manner not provided for in this Act shall 

[ 93 



be a violation of said Act; provided, however, thac 
where a motor-vehicle has been duly registered in 
the office of the Commissioner of Vehicles, and 
the number assigned to said vehicle for the year, 
the owner of said motor-vehicle to which said 
number has been assigned may, upon sale or ex- 
change of said motor-vehicle, transfer and assign 
the number assigned to said motor-vehicle to the 
purchaser of said machine, by registering such 
transfer in the office of the Commissioner of 
Vehicles and the payment of fifty cents, which 
shall accompany said transfer or registration, and 
upon said transfer the assignee of said number 
shall stand in the position of the original personal 
in whose name such number is recorded. 

Every motor-vehicle, tractor, trailer, or motor- 
cycle, which is in use upon the highways of the 
State, shall at all times display the number- 
plates assigned to it, and the same shall be 
fastened to both the front and rear of the ma- 
chine in a position so as not to swing, and shall 
be at all times plainly visible. It shall be the 
duty of the operator of any motor-vehicle to keep 
both number-plates legible at all times. 

Exception that the law on which count of the accusa- 
tion was based and had been repealed by the act of 1927, 
is not meritorious, that count being grounded squarely 
upon this section. Cumbie v. State, 38 Ga. App. 747, 145 
S. E. 667. 

§ 1770(60i). Lights and brakes. — Every motor- 
vehicle, tractor, and motorcycle, while in use or 
operation upon the streets or highways of this 
State, shall at all times be provided and equipped 
with efficient and serviceable brakes and signal- 
ling device, consisting of a horn, bell, or other 
suitable device for producing an abrupt warning 
signal. Every motor-vehicle using the highways 
of this State at night shall be equipped with a 
lamp or lamps clearly visible for a distance of not 
less than one hundred feet from front and rear. 

"Front Lamp" — Every motor-vehicle and trac- 
tor shall be provided with at least two lamps of 
approximately equal candle-power, mounted on 
the right and left sides thereof, and every 
motorcycle shall have mounted on the front 
thereof at least one lamp. The front lamps shall 
throw light to a reasonable distance in the direc- 
cion in which such vehicle is proceeding. Front 
lamps shall be provided with a suitable device for 
dimming or changing focus, so as to prevent 
dangerously glaring or dazzling rays from the 
lamps in the eyes of approaching drivers. 

"Rear Lamps" — Every motor-vehicle, tractor, 
and trailer shall have on the rear thereof, and to 
the left of the axis thereof, one lamp capable of 
displaying a red light visible for a distance of at 
least one hundred feet behind such vehicle; pro- 
vided that when a vehicle is used in conjunction 
with another vehicle or vehicles, only the last of 
such vehicles shall be required to carry such 
lamp. Every motor-vehicle, tractor, trailer, or 
motorcycle, when on highways of this State at 
night, shall carry a lamp illuminating with white 
lights the rear registration plate of such vehicle, 
so that the characters thereon shall be visible for 
a distance of at least fifty feet. 

Provided, that the provisions of this section as 
to lights, horns, bells, and or other signalling de- 
vices shall not apply to tractors used exclusively 

] 



§ 1770(60j) 



MOTOR VEHICLE LAWS— ACT OF 1927 



§ 1770(601) 






for agricultural purposes when and while being 
operated upon public roads between daylight and 
dark only; and such lights, horns or other, signal- 
ling devices shall not be required for such agricul- 
tural tractors not using the public roads. 

Provided, that the provisions of this Act requir- 
ing front and rear lights on vehicles shall not 
apply to horse or mule drawn vehicles or other 
vehicles drawn by muscular power. 

§ 1770(60j). Non-Residents License.— Motor 
vehicles owned by non-residents of the State may 
be used and operated on the public streets and 
highways for a period of thirty days without hav- 
ing to register and obtain a license to do so or a 
chauffeur's license; provided, that the owner or 
owners thereof shall have fully complied with the 
laws requiring the registration of motor-vehicles 
in the State or Territory of their residence, and 
that the registration number and initial letter of 
such State or Territory shall be displayed and 
plainly visible on such vehicle or vehicles. In other 
respects, however, motor-vehicles owned by non- 
residents of the State and in use temporarily with- 
in the State shall be subject to the provisions of 
this Act; provided, no resident of this State shal 1 
be allowed to operate a motor-vehicle within this 
State under a license issued by another State. 

§ I770(60k). Restrictions as to speed. — No 

persons shall operate a motor-vehicle upon any 
public street or highway at a speed greater than 
is reasonable and safe, having due regard for the 
width, grade, character, traffic, and common use 
of street or highway, or so as to endanger life or 
limb or property in any respect whatsoever; but 
said speed shall not exceed those tabulated be- 
low: 



Total gross combined 

weight of motor ve- Speed in miles per hour 

hide and load in Kind of Tires 

pounds. Metallic Solid Pneumatic 

Less than 10,000 10 25 40 

10,000 to 16,000 8 20 25 

Over 16,000 5 18 20 



§ 1770(601). Restrictions as to traffic. — Every 
person operating a vehicle upon the highways ot 
this State shall observe the following traffic rules 
and regulations: 

a. All vehicles not in motion shall be placed with 
their right sides as near the right side of the high- 
way as practicable, except on city streets where 
traffic is obliged to move in one direction only. 



b. Slow-moving vehicles shall at all times be 
operated as close to the right-hand side of the 
highway as practicable. 

c. An operator meeting another vehicle coming 
from the opposite direction on the same highway 
shall turn to the right of the center on the high- 
way, so as to pass without interference. 

d. An operator of a vehicle overtaking another 
vehicle going in the same direction, and desiring 
to pass the same, shall pass to the left of the ve- 

[9 



hide overtaken, provided that the way ahead is 
clear of approaching traffic, but if the way is not 
clear he shall not pass unless the width of the 
roadway is sufficient to allow his vehicle to pass 
to the right of the center thereof in the direction 
in which his vehicle is moving; provided further, 
that no operator shall pass a vehicle from the rear 
at the top of a hill or on a curve where the view 
ahead is in any way obscured or while the vehicle 
is crossing an intersecting highway. An operator 
overtaking and desiring to pass a vehicle shall 
blow his horn, and the operator of the vehicle so- 
overtaken shall promptly, upon such signal, turn 
his vehicle as far as reasonably possible to the 
right in order to allow free passage on the left of 
his vehicle. 

e. An operator in rounding curves shall reduce 
speed and shall keep his vehicle as far to the right 
on the highway as reasonably possible. 

f. An operator intending to start, to stop, or to 
turn his vehicle to the left or right shall extend 
the hand and arm horizontally from and beyond 
the left side of the vehicle. 

g. An operator of a vehicle shall have the right 
of way over the operator of another vehicle who 
is approaching from the left in an intersecting 
highway, but shall give the right of way to an 
operator of a vehicle approaching from the right 
on an intersecting highway. 

h. An operator of a vehicle shall bring the same 
to a full stop not less than five feet from the rear 
of any street-car or passenger-carrying bus headed 
in the same direction, which has stopped for the 
purpose of taking on or discharging passengers, 
and shall remain standing until such car has taken 
on or discharged said passengers; provided, how- 
ever, that said operator may pass such street car 
where a safety zone is established by proper au- 
thorities, or where said operator may pass such 
car at a distance of at least eight feet therefrom, 
and provided further that he shall have slowed 
down and proceeded cautiously. 

i. An operator shall reduce speed at crossing 
or intersection of highways, on bridges, or sharp 
curves and steep descents, and when passing any 
animal being led on the highway. 

j. An operator shall not use the cut-out of a 
motor-vehicle while on the highways of this State. 

k. An operator of a motor-vehicle or tractor 
shall sound his horn or other signalling device 
when approaching points on the highways where 
the view ahead is not clear or where the view of 
the side of an intersecting highway is obstructed; 
provided that in no such case shall such horn or 
signalling device be used for the purpose of mak- 
ing unnecessary noise. 

I. All vehicles carrying poles or other objects 
which project more than five feet from the rear 
shall, during the period of from one half hour 
after sunset to one half hour before sunrise, carry 
a red light at or near the rear end of the pole or 
other object so projecting. During the period of 
from one half hour before sunrise to one half 
hour after sunset vehicles shall carry a danger- 
signal at or near the rear end of pole or other 
object so projecting. 






§ 1770(60m) 



MOTOR VEHICLE LAWS— ACT OF 1927 



§ 1770(60t) 



§ 1770(60m). Restriction as to operators. — 

No person shall operate a motor-vehicle or 
motorcycle upon any public street or highway, 
whether as owner or operator of such vehicle, if 
under sixteen years of age, or while under the in- 
fluence of intoxicating liquors or drugs; and no 
person shall take, use, or operate any motor-ve- 
hicle or motorcycle upon the public streets and 
highwa}'S without the permission of the owner 
thereof. 

§ 1770 (60n). In case of accident. — In case of 
accident to any person or damage to any prop- 
erty upon the public street or highway, due to the 
operation of a motor-vehicle, tractor, or trailer 
thereon, the operator of such machine shall im-, 
mediately stop, and, upon request of the person 
iniured or sustaining damage thereby, or of any 
other person present, give such person his name 
and address, and if he is not the owner of such 
vehicle, then in addition the name and address of 
the owner thereof, and further he shall render 
such assistance as may be reasonable or neces- 
sary. 

The last clause of section 14 if the motor-vehicle law 
of 1927 (Ga. L. 1927, p. 239), to wit, "he shall render such 
assistance as may be reasonable or necessary," is too 
vague, indefinite, and uncertain to be capable of en- 
forcement, and therefore can not properly form the bas's 
of a criminal prosecution. For this reason the court erred 
in overruling the demurrer to the accusation. Hurst v. 
The State, 39 Ga. App. 522, 147 S. E. 782. 

§ 1770 (60o). Restriction as to size. — No ve- 
hicle shall be operated on the highways of this 
State whose width, including load, is greater than 
ninety-six (96) inches (except traction engines, 
whose width shall not exceed one hundred and 
eight (108) inches, a greater height than twelve 
(12) feet, six (6) inches, or a greater length than 
thirty (30) feet; and no combination of vehicles 
coupled together shall be so operated whose total 
length, including load, shall be greater than 
eighty five (85) feet; provided, that in special 
cases vehicles whose dimensions exceed the fore- 
going may be operated under permits granted as 
hereinafter provided. 

§ 1770 (60p). Restriction as to weight. — No 

vehicle of four wheels or less, whose gross 
weight, including load, is more than 22,000 
pounds, no vehicle having a greater weight than 
17,600 pounds on one axle, and no vehicle having 
a load of over eight hundred (800) pounds per 
inch width of tire upon any wheel concentrated 
upon the surface of the highways (said width in 
the case of rubber tires to be measured between 
the flanges of the rim) shall be operated on the 
highways of this State; provided, that in special 
cases vehicles whose weight, including loads, ex- 
ceed those herein prescribed may be operated 
under special permits granted as hereinafter pro- 
vided. Provided further, that the State High- 
way Commission may designate certain roads or 
sections of roads on the State-Aid Highway Sys- 
tem on which the traffic requirements do not 
justify heavy type of pavement at the present 
time, and the said State Highway Commission 
may prescribe the maximum gross weight of ve- 
hicle, including load, which may be operated over 
the sections thus designated. 



§ 1770 (60q). Restriction on wheels. — No load 
or vehicle any portion of which drags or slides on 
the surface of the roadways shall be used or 
transported on the highways of this State; no 
v-ehicle shall be used or transported on the high- 
ways of this State the wheels of which while be- 
ing used or transported, either from construction 
or otherwise, cause pounding on the road surface. 
No vehicle equipped with solid rubber tires shall 
be used or transported on the highways of this 
State, unless every solid rubber tire on such ve- 
hicle shall have rubber on its entire traction sur- 
face at least one inch thick above the edge of the 
flange on the entire periphery. No vehicle shall 
be used or transported on the highways of this 
State the wheels of which have on the surface any 
wooden or metal cleets, spikes, corrugations, or 
other irregularities which tend to damage the 
surface of the road; provided that this section 
shall not be taken to prohibit the use of tire 
chains. 

§ 1770 (60r). Permits for extra size or weight. 

— The special permit required by sections 
1770(60p), 177O(60q) and 1770(60r) of this ar- 
ticle, for the operation of a vehicle whose size or 
weight with load exceeds the limits prescribed by 
this Act, shall be in writing and be issued at the 
discretion of the State Highway Engineer of this 
State, or of those officials of the State's political 
subdivisions who have charge of the highways 
and bridges over which vehicle is to operate. 
Such permit may be issued for a single trip or 
for a definite period not beyond the expiration of 
the vehicle registration, and may designate the 
highways and bridges to be used.- 

§ 1770 (60s). Municipal regulations of autos.— ■ 
That nothing contained in this Act shall be con- 
strued as changing or interfering with any regu 
lation or ordinance which has heretofore or may 
hereafter be adopted by any municipality of this 
State, regulating the running or operation of 
motor-vehicles described in this Act; and pro- 
vided further, that nothing in this Act shall pre- 
vent cities and towns from regulating, by reason- 
able ordinance, the rate of speed except as pro- 
vided hereinafter, noisy cut-outs, and glaring 
headlights within said cities and towns; provided, 
further that nothing herein shall prevent incor- 
porated cities and towns from requiring by ordi- 
nance the owners of motor-vehicles residing 
within the incorporated limits of said cities or 
towns to register the number of State license 
with the clerk of council or other officer to be 
designated by such city or town, together with a 
brief description of such motor-vehicle, and said 
incorporated cities or towns shall have the power 
to provide a penalty for the violation of such or- 
dinance; provided, no additional license fee shall 
be charged by any municipality. 

§ 1770 (60t). Expense of operation. — That the 
necessary expenses to carry out the provisions of 
this law shall be defrayed out of the sums col- 
lected thereunder, and the amount thereof shall 
be fixed annually in advance upon an itemized 
budget-sheet submitted by the Commissioner of 
Vehicles, thirty days prior to the meeting of the 



[95] 



§ 1770(60u) 



MOTOR VEHICLE LAWS— ACT OF 1927 



§ 1770(60dd) 



General Assembly, accompanied by an itemized 
report of the expenditures made for the preced- 
ing year, when approved by the Governor of this 
State. Said expense fund, or so much thereof as 
shall be needed, shall be drawn upon the war- 
rants of the Governor, supported by bills of par- 
ticulars and vouchers submitted by the Commis- 
sioner of Vehicles; provided said expense fund 
as shown by said approved budget-sheets shall 
be set aside out of the first collection made here- 
under in any fiscal year, and provided the sums 
used to defray said expenses shall not exceed 5 
per cent, of the total revenue derived under this 
Act. 

§ 1770 (60u). Disbursement of fees.— That the 
full amount of the fees collected under this Act 
shall be turned over to the State Treasury by the 
Commissioner of Vehicles within thirty days 
after collection, in such manner as the State 
Treasurer may prescribe, and that it shall be the 
duty of the State Treasurer to set aside from said 
fees the sum authorized by the budget-sheet as 
prescribed under section 21 thereof. 

§ 1770(60v). Salary Commissioner of Motor 
Vehicles. — The Secretary of State is hereby au- 
thorized to employ a clerk whose duty it shall be 
to keep a full record of all motor-vehicle owners 
in a book to be kept for that purpose. He shail 
file registration alphabetically by counties, and 
shall furnish each year to the county commissioner 
or ordinaries, and also the tax-receivers of the 
several counties, a list of all owners of motor- 
vehicles of their respective counties who have 
registered in this office. He shall perform any 
and every duty pertinent to his office under the 
direction of the Secretary of State. The salary of 
said clerk shall be two hundred dollars per month, 
payable out of the fees received for the registra- 
tion of motor-vehicles; and the salary of the 
Commissioner of Motor Vehicles shall be one hun- 
dred and fifty dollars per month, payable out of 
the fees received for the registration of motor 
vehicles. 

§ 1770(60w). Throwing things on highways.™ 

That every owner or operator of a machine shall 
have equal rights upon the highways of this State 
with all other users of such highways; and no per- 
son or peisons shall throw glass, nails, tacks, or 
other obstructions upon the public highways used 
and traversed by automobiles, or unreasonably ob- 
struct or impede the right of travel of such owner 
or operator while operating, propelling, or driving 
such machine; and no person or persons shall give 
any signal or signs of distress or danger or call 
for assistance upon a person lawfully operating 
any such machine on any of the public highways 
of this State, maliciously and without reasonable 
cause for so doing. 



§ 1770(60x). Sheriff's duties defined — inspector. 

— That the Commissioner of Vehicles shall at least 
twice in each year call the attention of the sheriff's 
constables, and marshals in this State, to the pro- 
visions of this Act, and furnish once each quarter 
to the sheriffs and clerks of the county commis- 
sioners of each county, for file in his office, a list 

[96] 



of such vehicles as are registered from the county 
in which said sheriff and clerk hold office; and it 
shall be the duty of all local authorities in every 
county to make investigation as to the violation of 
the provisions of this Act, and said local authorities 
shall have authority, and it is hereby made their 
duty, to swear out warrant and prosecute any and 
all owners of motor vehicles who violate any of 
the provisions of this Act. The cost of the 
sheriffs, constables, and marshals shall be paid in 
the same manner as other criminal costs are paid 
under the law. 

§ 1770(60y). Deputies from highway depart- 
ment, to enforce law. — It shall be the duty of the 
Commissioner of Vehicles to deputize such em- 
ployees of the State Highway Department as may 
be requested by the State Highway Board, for 
the purpose of enforcing the provisions of this 
Act. The State Highway Board is hereby au- 
thorized to select from its employees men to be 
deputized by the Commissioner of Vehicles, and 
such deputies are hereby given the necessary 
police powers for the purpose of enforcing this 
Act. There shall be a motor-vehicle license in- 
spector to be appointed by the Secretary of State, 
who shall have authority to swear out warrants 
for violations of the motor-vehicle law, and to 
oerform any other duty required by the Secretary 
of State. 

§ 1770(60z). Penalty for violation of this Act. — 

Any person violating the provisions of this Act 
shall be deemed guilty of a misdemeanor, and up- 
on conviction thereof shall be punished as for a 
misdemeanor. It is the duty of every arresting 
officer both county, municipal and State, to en- 
force the provisions of this Act. 

§ 1770(60aa). Civil action not abridged. — No- 
thing in this Act shall be construed to curtail or 
abridge the right of any person to prosecute a 
civil action for damages sustained by reason ol 
injury to a person or property, resulting from the 
negligent use of the public streets or highways by 
a motor-vehicle or motorcycle, or by its owner, his 
employee, or by any other operator thereof. 

§ 1770 (60bb). Constitutionality of Act.— That 

should any of the provisions of this Act be held 
illegal or unconstitutional, the same shall not 
vitiate the remaining provisions of said Act, but 
all such provisions not held illegal or unconstitu- 
tional shall remain of full force and effect. 

§ 1770(60cc). When effective.— This Act shall 
not take effect until February 1st, 1928; provided, 
however, that section 1770(60h) shall take 
effect on such date subsequent to February 1st, 
1928, as the Commissioner of Vehicles in his di- 
rection finds practicable. 



ARTICLE 3B 
Automobile Dealers' Monthly Reports 

§ 1770(60dd). Monthly reports to Secretary of 



§ 1770(60ee) 



MOTOR VEHICLE CARRIERS OF 1929 



§ 1770(60ii) 



State; penalty. — Every person, firm, or corpora- 
tion engaged in the business of selling automo- 
biles shall be required to report in writing 
monthly to the Secretary of State, either by de- 
positing said report in the United States mails 
or by sending the same by hand, a description of 
all cars sold by such dealer during that month, 
including the make of the machine sold, the 
number of the (machine sold, and the name and 
address of the purchaser to whom sold, the said 
report to be sent in not later than the tenth of 
each month. Any person engaged in the busi- 
ness of selling automobiles who shall violate the 
provisions of this section, by failing to send in 
the report herein required, 'shall be punished as 
for a misdemeanor. Acts 1929, p. 213, § 1. 



ARTICLE 3C 
Motor Vehicle Carriers of 1929 

§ 1770(60ee). Title of Act.— This act may be 
cited as "Motor-Carriers Act of 1929." Acts 
1929, p. 294, § 1. 

§ 1770(60ff). Definitions. — When used in this 
Act, unless expressly stated otherwise, — 

(a) The term "person" shall include an indi- 
vidual, a firm, copartnership, corporation, an as- 
sociation or a joint stock association. 

Ob) The term "commission" means the Geor- 
gia Public Service Commission. 

(c) The term "motor carrier" means every 
corporation or person owning, controlling, oper- 
ating, or managing any motor-propelled vehicle 
(and the lessees, or receivers, or trustees 
thereof, appointed by any court whatsoever) 
used in the business of transporting persons or 
property for hire over any public highway in this 
State and not operated exclusively within the in- 
corporated limits of any city or town; provided, 
that the term "motor carrier" as used in this Act 
shall not include, and this Act shall not apply to: 

(1) Motor-vehicles engaged solely in trans- 
porting school children and teachers; 

(2) Or operated exclusively in transporting 
agricultural, horticultural, or dairy, or other farm 
products from the point of production to market, 
when such motor-vehicle is owned or operated 
by the manufacturer or producer of such 
products; 

(3) Motor-vehicles operated exclusively with- 
in the incorporated limits of cities or towns; 

(4) Taxicabs, or trucks of baggage-transfer 
companies, which are operated principally within 
the incorporated limits of cities or towns, but 
which may in the prosecution of their regular 
business occasionally go beyond the limits of 
the city or town in which they operate, and 
which do not operate between such city or town 
and fixed termini outside of such city or town 
limits; 

(5) Hotdl passenger or baggage motor-ve- 
hicles when used exclusively for its patrons and 
employees. 

(d) The term "public highway" means every 
public street, road, highway, or thoroughfare of 
any kind in this State used by the public. 



(e) The term "certificate" means a certificate 
of public convenience and necessity, issued un- 
der this Act. Acts 1929, p. 294, § 2. 

§ 1770(60gg). Commission's power to regulate. 

— The commission is hereby vested with power 
to regulate the business of any person engaged in 
the transportation of persons or property, either 
or both, for hire, by motor-vehicle on any public 
highway in this State. Acts 1929, p. 296, § 3. 

§ 1770 (60hh). Motor carrier required to ob- 
tain certificate of public convenience and neces- 
sity. — (a) No motor carrier shall, after this Act 
goes into effect, operate without first obtaining 
from the commission, after hearing under the 
provisions of this Act, a certificate of public con- 
veyance and necessity, pursuant to findings to 
the effect that the public interest requires such 
operation. A certificate shall be granted as a 
matter of right when it appears to the satisfac- 
tion of the commission that such motor carrier 
was actually operating on or before July 1, 1929, 
and continually since "said date over the route for 
which such certificate is sought, in good faith, 
and adequately as to services, rates, and the pro- 
tection of the public; and as to other applicants, 
preference shall be given to those operating in 
good faith at the time of the passage of this Act, 
over those commencing operation after the pas- 
sage of same, provided the applicant shall com- 
ply with the provisions of this Act. 

(b) The commission may issue the certificate 
prayed for, or issue it for the partial exercise only 
of the privilege sought; and may attach to the 
exercise of the rights granted by such certificate 
such terms and conditions as in its judgment the 
public interest may require. 

(c) The commission may at any time, after 
notice and an opportunity to be heard, suspend, 
revoke, alter, or amend any certificate issued un- 
der this Act, if it shall be made to appear that 
the holder of the certificate has wilfully violated 
or refused to observe any of the orders, rules, or 
regulations prescribed by the commission or any 
provision of this Act, or if, in the opinion of the 
commission, the holder of such certificate was 
not furnishing adequate service, or it is no longer 
compatible with the public interest to continue 
said certificate in force. 

(d) Any such certificate may be transferred 
upon application to and approval by the commis- 
sion, and not otherwise. Acts 1929, p. 296, § 4. 

§ 1770(60iA) Bond for protection of public; 
limit of bond. — No certificate shall be issued or 
continued in operation unless the holder thereof 
shall give bond, with adequate security, for the 
protection, in case of passenger vehicles, of the 
passengers and baggage carried and of the pub- 
lic, against injury proximately caused by the neg- 
ligence of such motor carriers, its servants or 
agents, and, in cases of vehicles transporting 
freight, to secure the owner or person entitled 
to recover therefor against loss or damage to 
such freight for which the motor carrier may be 
legally liable, and for the protection of the pub- 
lic against injuries proximately caused by the 
negligence of such motor carrier, its servants or 



Ga.— 7 



[97] 



§ 1770(60jj) 



MOTOR VEHICLE CARRIERS OF 1929 



§ 1770 (60ss) 



agents. The commission shall approve, de- 
termine, and fix the amount for such bonds, in a 
sum of not more than $10,000.00 for any 
one accident, casualty, or mishap, and not 
more than $5,000.00 for anyone injured or 
damaged party or claimant, and shall pre- 
scribe the provisions and limitations thereof, 
and such bonds shall be for the benefit of and 
subject to suit or action thereon by any person 
who shall sustain actionable injury or loss pro- 
tected thereby. The commission may, in its 
discretion, allow the holder of such certificate to 
file in lieu of such bond a policy of indemnity 
insurances in some indemnity insurance company 
authorized to do business in the State of Georgia, 
which policy must substantially conform to all 
of the provisions hereof relating to bonds, and 
must likewise be approved by the commission. 
The commission shall have power to permit self- 
insurance in lieu of a bond or policy of indemnity 
insurance, whenever, in its opinion, the financial 
ability of the motor carrier warrants. Acts 1929, 
p. 297, § 5. 

§ 1770 (60jj). Commission to prescribe rates, 

etc.* — The commission shall prescribe just and 
reasonable rates, fares, and charges for transpor- 
tation by motor carriers of passengers, baggage, 
and property and for all services rendered by 
motor carriers in connection therewith, and the 
tariffs therefor shall be in such form, and shall 
be filed and published in such manner and on 
such notice, as the commission may prescribe, 
and shall be subject to change on such notice 
and in such manner as the commission may pre- 
scribe. Acts 1929, p. 298, § 6. 

§ 1770(60kk) Motor carrier must not charge 
discriminatory or reduced rates. — No motor car- 
rier shall charge, demand, collect, or receive a 
greater or less or different compensation for the 
transportation of passengers and property or for 
any service rendered in connection therewith 
than the rates, fares, and charges prescribed or 
approved by order of the commission; nor shall 
any motor carrier unjustly discriminate against 
any person in its rates, fares, charges, or service; 
but the commission may prescribe by general or- 
der to what persons motor carriers may issue 
passes or free transportation, and may prescribe 
reduced rates for special occasions. Acts 1929, 
p. 298, § 7. 

§ 1770(6011). Chartered motor-vehicles. — No 

chartered motor-vehicles (which shall mean and 
include a motor-vehicle carrying for compensa- 
tion more than six persons, hired for a specific 
trip or trips, and which is subject to the direc- 
tion of the person hiring the same) may be op- 
erated except a motor carrier holding a certifi- 
cate under this Act. Acts 1929, p. 298, § 8. 

§ 1770(G0mm). Mails, parcels, packages, may be 
carried; when. — 'Motor carriers may, as an inci- 
dent to their business, carry mail, parcels and 
packages, under such rules and (regulations as 
may be prescribed by the commission. Act 1929, 
p. 298, § 9. 



§ 1770(60nn). White and colored passengers; 
separation of. — Motor carriers may confine them- 
selves to carrying either white or colored pas- 
sengers, or they may provide different motor-ve- 
hicles for carrying white and colored passengers; 
and they may carry white and colored passengers 
in the same vehicle, but only under such condi- 
tions of separation of the races as the commis- 
sion may prescribe. Acts 1929, p. 298, § 10. 

§ 1770(60oo). Baggage; limitation of lia- 
bility for baggage. — Motor carriers shall not be 
compelled to carry baggage of passengers, ex- 
cept hand baggage; the character, amount, and 
size of which the motor carrier may limit by its 
rules or regulations, subject to the approval of 
the commission, and the commission may by 
rule or regulation limit the amount of the liabil- 
ity of the motor carrier therefor. If a motor car- 
rier shall elect to carry the personal baggage of 
passengers (other than hand baggage), the com- 
mission shall prescribe just and reasonable rates 
therefor, and such other rules and regulations 
with respect thereto as may be reasonable and 
just, and may by rule or regulation limit the 
amount of the liability of the motor carrier there- 
for. Acts 1929, p. 299, § 11. 

§ 1770(60pp). Schedules. — The commission 
shall have the power to fix and prescribe sched- 
ules, and the commission may withhold or with- 
draw its certificate, if, in its opinion, the service 
of the motor carrier is not adequate in all re- 
spects. Acts 1929, p. 299, § 12. 

§ 177O(60qq). Discontinuance of service; no- 
tice of. — A motor carrier shall have the right to 
discontinue its whole service on any route upon 
30 days published notice, and thereupon its cer- 
tificate therefor shall be cancelled. A motor car- 
rier shall have the right to discontinue any part 
of its service on any 'route upon 30 days pub- 
lished notice, subject, however, to the right of 
the commission to withdraw its certificate for 
such route, if in the opinion of the commission 
such diminished service is not adequate or any 
longer compatible with the public interest. Acts 
1929, p. 299, § 13. 

§ 1770(60rr). Railroad companies authorized to 
operate motor-vehicles for hire or to buy stock 
of motor carrier; when. — Railroad companies op- 
erating in this State are hereby authorized to op- 
erate motor-vehicles for hire upon the public 
highways, provided they obtain from the com- 
mission a certificate under this Act, and provided 
further that they shall be as to said motor-ve- 
hicles motor carriers under this Act, and subject 
to all the provisions of this Act; and railroad 
companies operating in this State are also au- 
thorized to own the whole or any pa'rt of the 
capital stock of a corporation or corporations or- 
ganized or operating as a motor carrier. Acts 
1929, p. 299, § 14. 

§ 177O(60ss). Review of orders of commission. 

— In all respects in which the commission has 
power and authority under this Act, proceedings 



[98] 



§ 1770(60tt) 



TITLE REGISTRATION ACT 



§ 177O(60^a) 



may be instituted, complaints made |and filed 
with it, process issued, hearings held, opinions, 
orders, and decisions made and filed, and any- 
final order may be reviewed in any court of com- 
petent jurisdiction of this State, under the condi- 
tions and subject to the limitations as now pre- 
scribed by law as relates to the Georgia Public 
Service Commission. Acts 1929, p. 300, § 15. 

§ 1770(60tt). Fees for issuance and transfer of 
certificates of convenience. — A fee of thirty-five 
($35.00) dollars shall be charged for the issue of 
every certifrciate of convenience and necessity, 
and a fee of seven and 50/100 ($7.50) dollars for 
the transfer of a certificate, which shall be paid 
to the Comptroller-General when the commis- 
sion has approved the application for the certifi- 
cate, of which approval the commission has ap- 
proved the application for the certificate shall 
notify the Comptroller-General; and no certifi- 
cate shall issue until the said fee of $35.00 has 
been paid. Acts 1929, p. 300, § 16. 

§ 1770(60uu). Application for registration and 
license; fee $25. — 'Every motor carrier shall, as 
soon as a certificate is issued and annually on or 
before each succeeding January 1st as long as 
such certificate remains in force, make applica- 
tion to the commission for registration and li- 
cense of all motor-vehicles to be operated under 
said certificate, and, upon payment of a fee of 
$25.00 dollars for each vehicle to the Comptrol- 
ler-General, shall be entitled to register the same 
and receive a license therefor. The sum or sums 
derived herein from the issuance and transfer of 
certificates of convenience and necessity by the 
Comptroller-General shall be paid to the State 
Treasurer, who shall keep such sums thus paid 
to him in a separate fund and to be known 
as the motor-vehicle fund. From such funds 
thus derived the State Treasurer shall, upon 
proper warrant from the Governor, pay all the 
expenses and salary of every character as due 
and provided herein. Such sum or sums as may 
be left after such salaries and supervisory ex- 
penses have been paid, as may remain unex- 
pended on the first day of January each year, 
shall be paid to the State Highway Department 
for use in maintenance and repair of the high- 
ways, as in the discretion of the Highway Board 
may be directed. Acts 1929, p. 300, § 17. 

§ 1770(60vv). Daily records of motor carriers. 

— (a) Motor carriers shall keep daily records up- 
on forms prescribed by the commission of all 
motor-vehicles and trailers used during the cur- 
rent month. On or before the tenth of the month 
following, they shall file under oath with the 
commission, upon forms prescribed by the com- 
mission, summaries of their daily records, which 
will show the capacity of their motor-vehicles 
and trailers and the miles operated by each 
motor-vehicle and trailer during the preced- 
ing month, together with such other informa- 
tion as the commission may require. Such daily 
records shall be filed and preserved by the com- 
mission for a period of at least two years. Acts 
1929, p. 301, § 18. 



§ 1770(60ww). Licensed motor carrier not to 



be taxed by county or municipality. — No county, 
municipal, or other political subdivision of this 
State shall impose any registration, license, o'r- 
operating fee or tax of any kind on any motor 
carrier licensed under this Act; and this shall 
be the only license or operating tax imposed 
upon any motor carrier by this State. Acts 1929, 
p. 301, § 19. 

§ 1770(60xx). Violation of act, a misdemeanor. 
Rebates and free transportation; penalty. — (a) 

Every officer, agent, or employee of any cor- 
poration and every other person who violates or 
fails to comply with the provisions of this Act 
(except the provisions relating to the payment 
of fees or taxes), or any order, rule, or regula- 
tion of the commission, or who procures, aids, 
or abets therein, is guilty of a misdemeanor, and 
upon conviction shall be punished as for a mis- 
demeanor. 

(b) Every officer, agent, or employee of any cor- 
poration and every other person who knowingly 
accepts or receives any rebate or drawback from 
the rates, fares, or charges established or ap- 
proved by the commission for motor-carriers, or 
who procures, aids, or abets therein, or who uses 
or accepts from a motor carrier any free pass or 
free transportation not authorized or permitted 
by law or by the orders, rules, or regulations of 
the Commission, or who procures, aids, or abets 
therein, shall be guilty of a misdemeanor, and 
upon conviction shall be punished as for a mis- 
demeanor. Acts 1929, p. 301, § 20. 

§ 177O(60yy). Authority to employ and fix sal- 
aries. — The commission is hereby authorized to 
employ such persons as may be necessary, in the 
discretion of the commission, for the proper en- 
forcement of the provisions of this Act, the sal- 
aries for such employees to be fixed by the 
commission. The traveling expenses of the com- 
mission and its employees incurred in the 
performance of this Act shall be paid as similar 
expenses of the commission. Acts 1929, p. 302, 
§ 21. 

§ 1770(60zz). Act cumulative of other laws.— 

This Act shall be cumulative to other laws regu- 
lating the use of motor-vehicles on the highways. 
Acts 1929, p. 302, § 22. 

§ 1770(60aaa). Act effective October 1, 1929.— 

This Act shall become operative and effective on 
October 1st, 1929. Acts 1929, p. 302, § 24. 



ARTICLE 4 
Title Registration Act 

§ 1770(60^a). Machines operated for hire. — 

Every owner of a motor-vehicle who operates 
the same for hire, either for hauling passengers 
or freight, whether a resident or non-resident of 
this State, shall register the same with the com- 
missioner of motor-vehicles of Georgia and ob- 
tain a license therefor, and shall pay any and all 
fees and taxes as may be required by law. Pro- 



[99] 



§ 1770(61) 



INSPECTION, ANALYSIS, AND SALE OF FERTILIZERS 



§ 1777 



vided, however, this Act shall not apply to such 
motor-vehicles from States other than Georgia, 
where such other States do not require the pur- 
chase of such licenses and license-tags by such 
motor-vehicles owned and operated under Geor- 
gia licenses in such other States. 

Any person or persons violating the provisions 
of this Act shall he punished as for a misde- 
meanor, as provided in section 1065 of Park's 
Penal Code of Georgia, Volume 6. Acts 1929, p. 
A 293, § 1. 



CHAPTER 18 
Business of Making Loans 



§ 1770(61). Interest rate. 

Construed With §§ 2279, 2280.— The superintendent of 
banks is authorized to issue the license provided by the 
terms of this section, and to perform all other acts 
previously devolving' upon the State bank examiner un- 
der the provisions of sections 2279 and 2280. Although the 
licensing official in the terms of the act of 1920 was 
designated as the State bank examiner when in fact no 
such official existed at the time of the passage of the 
act, it is manifest that the General Assembly intended 
to place the class of lenders authorized by the enactment 
under the ♦ supervision of the State banking department 
as created by the act of 1919, and in giving effect to the 
legislative intention it follows that the duty of issuing 
the license provided for must be construed to refer to 
the superintendent of banks. Mathis v. Fulton Indus- 
trial Corp., 168 Ga. 719, 149 S. E. 35. 

Rate of Interest. — Although the bill of sale may have 
been executed as security for a loan of $300 with interest 
at i ne rate of 3 I /i% per month, authorized under the 
' "small- loan act" approved August 17, 1920, p. 215; and 
even though it be assumed that loans of money made pur- 
suant to the provisions of that act can not be secured by 
a bill of sale passing title to personalty, and which, 
therefore, is not a mortgage, the borrower, in setting up 
exemption of the property from levy by virtue of the 
homestead and exemption laws, does not attack the valid- 
ity of the lender's security, but sets up an exemption 
which he claims supersedes the lender's security, upon 
the ground that, as contended by the borrower, the in- 
strument securing the lender was a mortgage and not a 
bill of sale passing title to the property to the lender as 
security for the debt. Tarver v. Beneficial Loan Society 
ot Macon, 39 Ga. App. 646, 148 S. E. 288. 

Applied in City Purchasing Co. v. Clough, 38 Ga. App. 
53, 54, 142 S. E. 469. 

Persons to Whom Applicable. — Even the criminal pro- 
cedure provided in this act refers only to those who may 
obtain license and qualify under the provisions of the act. 
Bennett v. Bennett, 161 Ga. 936, 949, 132 S. E- 528. From 
dissenting opinion. 

Penalty for Violation of Section. — This act makes no pro- 
vision for any penalty for a violation ol this section. Wil- 
liams v. Yarbrough, 34 Ga. App. 500, 130 S. E- 361. 

Equitable Relief. — There is no provision in this act giving 
the superintendent of banks the power necessary to the 
maintenance of a suit seeking relief in equity. The case is 
controlled by the holding in Bentley v. Board, 162 Ga. 836; 
Bennett v. Bennett, 161 Ga. 936, 938, 132 S. E- 528. 

The borrower could set up in defense of the action of 
trover by the lender the grounds of equitable relief that in 
making the loan the lender did not comply with this act, 
and that the loan contract was void because the lender 
collected a greater sum as interest than the statute author- 
ized. Calhoun v. Davis, 163 Ga. 760, 137 S. E- 236. 



§ 1770(73). Amount of loans; interest. 

An agreement in the contract to pay compound interest, 
or to pay, in addition to the interest contracted for at 
3 l /i% per month, the costs of collecting, securing, or at- 
tempting to collect or secure the indebtedness evidenced 
by the contract, in addition to a sum for attorney's fees, 
is expressly prohibited, and the presence in the contract 
of an agreement to pay either, by the express provisions 
ot the act renders the contract void and unenforceable, 



and the principal and interest and all charges uncollecti- 
ble. Fishburne v. Hartsfield Loan, etc., Co., 38 Ga. App. 
784, 145 S. E- 495. 

§ 1770(76). Salary assignments. 

Transactions to Which Applicable. — This act nullifies and 
precludes enforcement of certain loans and salary assign- 
ments given to secure the same when made in contraven- 
tion of its provisions as to special licensing by the State 
bank examiner and as to rates of interest or discount. Mc- 
Lamb v. Phillips, 34 Ga. App. 210, 213, 129 S. E- 570. 

Same — Absolute Unconditional Sale of Salary. — This act 
does not cover a bona fide assignment or sale of wages or 
salary. McLamb v. Phillips, 34 Ga. App. 210, 213, 129 S. 
E. 570. Citing Tollison v. George, 153 Ga. 612 (1), 614, 112 
S. E. 896; Atlanta Joint Terminals v. Walton Discount Co., 
29 Ga. App. 225, 227, 114 S. E- 908. 

Same — Effect upon Sections 3446-3465. — Nothing in this 
act or in other legislation has apparently either expressly 
or by implication repealed the law of 1904, §§ 3446-3465, so 
far as it relates to a business of actual and bona fide buying 
of wages or salaries. That original act, to this extent, there- 
fore, remains in full force. McLamb v. Phillies, 34 Ga. 
App. 210, 213, 129 S. E- 570. 



TWELVE a TITLE 

Armistice Day Holiday 

§ 1770(81). Holiday, November 11.— From and 
after the passage of this Act the 11th day of 
November of each year, commonly known as 
Armistice Day, is hereby declared a public and 
legal holiday in the State of Georgia. Acts 1929, 
p. 211, § 1. 



THIRTEENTH TITLE 

Regulations for Particular Branches of Trade 
Agriculture 



CHAPTER 1 
Inspection 



ARTICLE 1 
Inspection, Analysis, and Sale of Fertilizers. 



SECTION 1 
Analysis 

§ 1773. (§ 1553). Copy as evidence. 

Section held not applicable in Southern Cotton Oil Co. 
v. Raines, 167 Ga. 880, 147 S. E- 77. 

§ 1777. Grade not to be lowered; brand name 
or trade -mark. 

Registration Not Required for Each Fiscal Year.— The 

provisions of the statute embodied in this section and 
§ 1771, do not require the annual registration, for each 
fiscal year, of each brand of fertilizer sold. Logan v. 
Tennessee Chemical Co., 166 Ga. 680, 144 S. E. 269. 



[100] 



§ 1778(a) 



SUPPLEMENTAL ACT 



§ 1790(5) 



§§ 1778(a), 1778(b). Park's Code. 

See § 1778(1) -1778(2). 

§ 1778 (1). Fertilizers must be tagged show- 
ing sources and ingredients. 

Constitutionality. — "This section is not unconstitutional 
for any reason assigned. The penalty provided under the 
police power of the State applies alike to all persons of 
the same class. Moreover, it is not shown how or in 
what manner any constitutional guaranty is denied." 
Southern Cotton Oil Co. v. Raines, 167 Ga. S80, 147 S. 
E. 77. 

§ 1778 (2). Vendor liable in damages, when. 

Effect of Agreement to Evade Statute. — The penalties 
under this section can not be avoided by showing an 
agreement between the parties to evade the statute. 
Southern Cotton Oil Co. v. Raines, 167 Ga. 880, 147 S. 
E. 77. 



SECTION 3 
Inspectors, Their Duties and Compensation. 

§ 1782. Oath of inspectors. 

A State inspector of fertilizers, being appointed by the 
Ccmmissioner of Agriculture, and being required before 
entering upon the discharge of his duties to take a spe- 
cial oath to faithfully discharge all duties required of 
him (this section), such oath is not one required by § 272 
to be filed in the Executive office. The oaths required to 
be so filed are the official oaths referred to in § 269. Un- 
der proper construction of § 1780 it impliedly provides for 
the filing of the oaths of fertilizer inspectors with the 
Commissioner of Agriculture. Talmadge v. Cordell, 16" 
Ga. 594, 146 S. E- 467. 



SECTION 4 
Samples 

§ 1785. Purchaser may require samples to be 
taken. 



Applied in Southern Cotton Oil Co. 
880, 147 S. E. 77. 



v. Raines, 167 Ga. 



§ 1790. Legal effect of chemist's statement. 

Admissibility of Private Analysis. — Where a recovery 
of damages and penalty for the sale of fertilizer is sougnt 
on the ground that the fertilizer bought was inferior to 
the representations and brand as registered, and no of- 
ficial analysis is introduced in evidence, or the purported 
official analysis is not shown to be based upon samples 
obtained and furnished as provided by law, an analysis 
made by a private chemist would be admissible if offered 
by either party. A private analysis would not be ad- 
missible where there is in evidence an official analysis 
as provided in this section. Southern Cotton Oil Co. v. 
Raines, 167 Ga. 880, 147 S. E. 77. 

"The plaintiff in error cites, as authority for the ad- 
missibility generally of a private analysis, Patterson v. 
Ramspeck, 81 Ga. 808, 10 S. E. 390, and cit. Those 
cases were decided prior to the passage of the act of 
December 27, 1890 (Ga. E. 1890-91, vol. 1, p. 142, sec. VI. 
Civil Code 1910, § 1790); and since the passage of that 
act those cases are not authority. Compare Jones v. Cor- 
dele Guano Co., 94 Ga. 14, 20 S. E. 295; Southern Cot- 
ton Oil Co. v. Raines, 167 Ga. 880, 147 S. E. 77. 



SECTION 7A 
Supplemental Act 

§ 1799(1). Supplemental act. — The following 
sections are in addition to and supplemental to 
all the present laws governing the sale, manu- 
facture and distribution of fertilizer and fertilizer 
materials in the State of Georgia: Acts 1929, p. 
228, § 1. 

§ 1799(2). Registration of brands; analysis; 
fee. — Every manufacturer and mixe'r selling or 
offering for sale within the State any fertilizer 
or fertilizer material shall first file annually with 
the Commissioner of agriculture, upon forms 
supplied by the commissioner for that purpose, 
a registration of each brand of fertilizer or ferti- 
lizer material to be offered for sale, giving the 
name and address of the manufacturer or mixer, 
together with the name of each place at which 
they may desire to do business in this State, the 
guaranteed analysis thereof, stating the sources 
from which the phosphoric acid, nitrogen and 
potash are derived and giving the percentage of 
organic nitrogen, the percentage of inorganic 
nitrogen and the percentage of the total amount 
of nitrogen, and stating what proportion of the 
potash is sulphate, if any, and that for the pur- 
pose of this Act, organic nitrogen shall be that 
derived from animal or vegetable matter, and all 
other nitrogen shall be classed as inorganic. Such 
application to be accompanied by a fee of five 
dollars for each brand of fertilizer or fertilizer 
material which they may desire to sell. Acts 
1929, p. 228, § 1. 

§ 1799(3). License for sales, etc., fee $1. — ■ 

Every person, before offering any fertilizer or 
fertilizer material for sale or exchange in the 
State of Georgia, shall first procure a license 
from the Commissioner of Agriculture authoriz- 
ing such person to sell or exchange or deal there- 
in. Such license shall be issued by said Commis- 
sioner of Agriculture on payment of fee of $1.00, 
and shall expire on the 31st day of December of 
each year. Acts 1929, p. 229, § 2. 

§ 1799(4). Filler.— It shall be unlawful for any 
manufacturer or mixer of commercial fertilizer 
to use any material as a filler or make-weight 
which does not comply with the requirements 
of this law as hereinafter set out as a fertilizer 
material. Acts 1929, p. 229, § 3. 

§ 1799(5). Tag. — Every bag or package of 
commercial fertilizer sold within the State shall 
have printed on bag or package, or affixed there- 
to, a tag containing a legible and plainly printed 
statement in the English language, the following: 

1. Net weight of each bag or package, in 
pounds. 

2. Brand name or trade mark. 

3. (a) Guaranteed analysis, giving the mini- 
mum percentage of available phosphoric ; acid, 
and the sources, and within ten per cent, of the 
amount of each source of available phosphoric 
acid. 

(b) The minimum percentage of total nitrogen 



[101] 



§ 1799(6) 



SUPPLEMENTAL ACT 



§ 1799(14) 



and 'ho names of the sources, and within ten 
per cent, of the total amount of the source in the 
form of organic materials, and the names of 
sources, and within ten per cent, of the total 
amount of the source in the form of organic ma- 
terials. 

(c) The minimum percentage of potash and 
the sources, and within ten per cent, of the 
amount of each source of potash. 

(d) The sources, and pounds of filler. 

(e) Total pounds of available plant food. 

(f) Name and address of manufacturer, mixer, 
or importer. 

(g) Whenever any fertilizer material is re- 
duced from its original plant-food content, the 
amount of the filler and sources used must 
also be shown as provided for above. 

(h) It shall further be unlawful for any ferti- 
lizer manufacturer or mixer to use any foreign 
or artificial coloring in the manufacture, mixture, 
or manipulation of any fertilizer or fertilizer ma- 
terial, or to use any substance for supplying an 
odor not natural to and a part of the material 
used. Acts 1929, p. 229, § 4. 

§ 1799(6). Tankage.-nlt shall be unlawful to 
sell or offer for sale any fertilizer material as 
•tankage which shall contain more than two per 
cent, of inorganic nitrogen, and it shall be un- 
lawful to designate as tankage any material used 
in a mixed goods which contain more than two 
per cent, of inorganic nitrogen. It shall also be 
unlawful to designate as tankage any material 
which contains hair, hoof, horn or other animal 
matter in which the nitrogen shows available of 
less than eighty-five per cent, when determined 
by the neutral permangate method without a 
clear statement on the outside of each package 
of the fact that such material is used. Acts 1929, 
p. 230, § 5. 

§ 1799(7). Penalty for variation from legal 
percentage of water soluble nitrogen. — Where 
the present law states the percentage of water 
soluble nitrogen shall be declared, same shall be 
in terms of water soluble nitrogen, and a varia- 
tion of ten per cent, shall be construed as false 
branding and be subject to a penalty of ten per 
cent, of purchase^price. Acts 1929, p. 230, § 6. 

§ 1799(8). Inspection; Samples. — The Com- 
missioner of Agriculture is authorized to use the 
inspectors' provided for by law in inspecting all 
factories, wareihotfees, railroad cars and places 
of business of all manufacturers and mixers of 
commercial fertilizer, and is authorized to open 
any and all packages, cars or parcels of fertilizer 
or fertilizer material or materials which may be 
found in and about such places which are unlaw- 
ful to be used in fertilizer, and to secure samples 
of the same to be analyzed by the State Chemist 
as now provided by law. Acts 1929, p. 230, § 7. 

§ 1799(9). Inspection before delivery to con- 
sumer.— All inspections of commercial ferilizer 
and fertilizer materials as now provided by law 
shall be in so far as practicable made before de- 
livery into the possession of the consumer. How- 
ever, the Commissioner of Agriculture is au- 



thorized in his discretion to have samples drawn 
at any time or place of any ferilizer or fertilizer 
material found within the limits of this State. 
Acts 1929, p. 231, § 8. 

§ 1799(10). Penalties for shortage in plant food 
or commercial value. — Any fertilizer or fertilizer 
material sold in this State without compliance 
with the requirements of the law, any fertilizer 
which upon analysis by the State Chemist shows 
a shortage in any one plant food of ten per cent, 
or more, and any fertilizer which upon analysis 
under direction of the State Chemist shows a 
shortage in commercial value below the guaran- 
tee of five per cent, or more shall be subject to a 
penalty of twenty-five per cent, of the purchase- 
price plus the actual shortage in commercial 
value. These penalties shall be in lieu of all 
other penalties now provided by law and shall 
not be cumulative. Acts 1929, p. 231, § 9. 

§ 1790(11). Attachment, etc, to collect pen- 
alty; payment of costs. — Whenever any fertilizer 
or fertilizer material upon analysis by the State 
Chemist is found subject to a penalty under the 
provisions of this law, the Commissioner of Ag- 
riculture is empowered and it is hereby made 
mandatory upon him, to proceed by attachment 
or other legal means to collect such penalty from 
the party or parties subject thereto and to pay the 
same to the person or persons entitled to receive 
it. Provided that such adjustment is not made 
after sixty days from notice of deficiency from 
Commissioner of Agriculture; and provided fur- 
ther that the matter is not being contested in the 
court or courts, in which event the powers of 
the commissioner shall be suspended until final 
determination of the matter by the courts. Any 
cost accruing under the enforcement of these 
provisions may be paid by the Commissioner of 
Agriculture out of the funds derived from their 
fertilizer-inspection fees. In any suit filed by 
the commissioner under this Act legal service 
may be had on any agent or representative in this 
State of any non-resident manufacturer or mixer. 
Acts 1929, p. 231, § 10. 

§ 1799(12). Cancellation of registration, etc. — 

If any manufacturer or mixer shall be subject to 
a penalty under the terms of this law and shall 
fail or refuse to pay the same upon demand as 
provided in the preceding section, the Commis- 
sioner of Agriculture is authorized to cancel the 
registration or registrations of such manufac- 
turer or mixer and to forbid the sale b} r such man- 
ufacturer or mixer of any fertilizer or fertilizer 
materials in this State until such penalty or pen- 
alties have been paid, or final judgment has been 
obtained. Acts 1929, p. 232, § 11. 

§ 1799(13). Violation of law, a misdemeanor.— 

Every manufacturer, mixer, jobber, or dealer 
violating any of the provisions of this Act or the 
fertilizer laws of this State shall be guilty of a 
misdemeanor, and punished as provided by sec- 
tion 1065 of the Penal Code of 1910. Acts 1929, 
p. 232, § 12. 



§ 1799(14). Laws not repealed by this Act. — 



[102] 



§ 1799(15) 



INSPECTION OF OILS 



§ 1814(10) 



None of the present laws regulating the sale, dis- 
tribution and inspection of fertilizers in this 
State are repealed except such as are in conflict 
with the laws of this Act, but that this Act is in- 
tended to be an enlargement upon and in addi- 
tion thereto, and is to become effective January 
1st, 19'30. Acts 1929, p. 232, § 1. 

§ 1799(15). Fees covered into State Treasury. 

— All fees received by the Commissioner of Ag- 
riculture under the terms of this Act shall be 
covered into the State Treasury. Acts 1929, p. 
232, § 14. 



ARTICLE 2 

Inspection of Oils 

§§ 1800 to 1814. Repealed by the Acts of 1927 
pp. 279, herein codified as §§ 1814(4) et seq. 

§§ 1814(d)-1814(aa). Park's Code. 

See §§ 1814(4) -1814(26). 

§ 1814(4). "Gasolinje," "kerosene," defined. — 

The word "gasoline" used in this Act shall em- 
brace and include gasoline, naptha, benzol, and 
other products of petroleum under whatever name 
designated, used for heating or power purposes. 
The word "kerosene" shall embrace and include 
kerosene and other products of petroleum undei 
whatever name designated, used for illuminating, 
heating, or cooking purposes. Acts 1927, p. 279. 

§ 1814(5). Inspection of gasoline and kerosene. 

— For the purpose of the Act all gasoline and kero- 
sene sold, offered or exposed for sale in this State, 
shall be subject to inspection and analysis as here- 
inafter provided. All manufacturers, refiners, 
wholesalers, and jobbers, before selling or offer- 
ing for sale in this State any gasoline or kerosene, 
or the like products, under whatever name desig- 
nated, for power, illuminating, heating, or cooking 
purposes, shall file with the Comptroller-General a 
declaration or statement that they desire to sell 
such products in this State, and shall furnish the 
name, brand, or trademark of the products which 
they desire to sell, together with the name and 
address of the manufacturer thereof, and that all 
such products are in conformity with the distilla- 
tion test hereinafter provided. 

§ 1814(6). Approval by State Oil Chemist and 
Comptroller-General. — All materials, fluids, or 
substances offered or exposed for sale, purporting 
to be substitutes for, or motor-fuel improvers, or 
other motor fuels to be used for power, cooking, or 
heating purposes, shall, before being sold, ex- 
posed, or offered for sale in this State, be sub- 
mitted to the Comptroller-General for examina- 
tion and inspection, and shall receive the approval 
of the state Oil Chemist hereinafter provided for, 
and the Comptroller-General, and then shall be 
sold or offered for sale only when properly labeled 
with a label, the form and contents of which has 



been approved by the State Oil Chemist and 
Comptroller-General. 

§ 1814(7). Illegal sale; confiscation. — The sale 
or offering for sale of all such gasoline and kero- 
sene as hereinbefore enumerated and designated, 
used or intended to be used for power, illuminat- 
ing, cooking, or heating purposes, when sold un- 
der whatever name, which shall fall below the 
standard hereinafter provided, is hereby declared 
to be illegal, and same shall be subject to confisca- 
tion and destruction by order of the Comptroller- 
General. 

§ 1814(8). Containers and labels. — Every per- 
son, firm, corporation, or association of persons, 
delivering at wholesale or retail any gasoline in 
this State, shall deliver the same to the purchaser 
only in tanks, barrels, casks, cans, or other con- 
tainers having the word "gasoline," plainly 
stenciled or labeled in vermilion red, in English. 
Such dealers shall not deliver "kerosene oil" in 
any barrel, cask, can, or other container which 
has been stenciled or labeled, that has ever con- 
tained gasoline, unless such barrel, cask, can, or 
other container shall have been thoroughly cleaned 
and all traces of gasoline removed. Every pur- 
chaser of gasoline for use or sale shall procure 
and keep the same only in tanks, barrels, casks, 
cans, or other containers stenciled or labeled as 
heretofore provided; every person delivering at 
wholesale or retail any "kerosene" in this State 
shall deliver same to the purchaser only in tanks, 
barrels, casks, cans, or other containers having the 
word "kerosene" in English, plainly stenciled or 
labeled in vermilion red, and every person pur- 
chasing for use or sale shall procure and keep the 
same only in tanks, barrels, casks, cans, or other 
containers stenciled or labeled as heretofore pro- 
vided. Nothing in this section shall prohibit the 
delivery of gasoline by hose or pipe from a tank 
directly into the tank of any automobile or other 
motor. In cases where gasoline or kerosene is 
sold in bottles, cans, or other containers of not 
more than one gallon, for cleaning and other 
similar purposes, such bottles, cans, or other 
containers shall bear label with the words, "un- 
safe when exDosed to heat or fire." 

§ 1814 (9). Notice as to shipments; samples. — 
When gasoline or kerosene is shipped into the 
State of Georgia in any manner whatever, the 
manufacturer, refiner, or jobber shall promptly 
give notice to the Comptroller-General of the date 
of shipment, and shall furnish a sample of not less 
than eight ounces of the gasoline or kerosene 
shipped and labeled, giving the tank-car number, 
truck number or other container number, with the 
name and address of the person, company, firm, 
or corporation and to whom it is sent, and the 
number of gallons contained in the shipment made. 
In each instance where gasoline or kerosene is 
shipped in tank-cars, the record of the tank-car 
furnished by the railroad companies as to the 
capacity of each tank-car will be accepted. 

§ 1814(10). Test or analysis for buyer. — Any 

person purchasing any gasoline, illuminating, or 
heating oils, from any manufacturer, refiner, job- 



[103] 



§ 1814(11) 



INSPECTION OF OILS 



§ 1814(15) 



ber, or vendor in this State, for his own use, may 
submit fair samples of said gasoline, illuminating, 
or heating oils to the Comptroller-General to be 
tested, or analyzed by the State Oil Chemist. In 
order to protect the manufacturer or vendor from 
the submission of spurious samples, the person 
selecting the same shall do so in the presence of 
two or more disinterested persons, which samples 
shall not be less than one pint in quantity, and 
bottled, corked, and sealed in the presence of 
said witnesses, and sample shall be placed in the 
hands of a disinterested person, who shall for- 
ward the same at the expense of the purchaser to 
the Comptroller-General; and upon the receipt by 
him of any such sample he is hereby required to 
have the State Oil Chemist to promptly test and 
analyze the same, and he shall return to such pui- 
chaser or purchasers a certificate of analysis, 
which, when verified by the affidavit of the State 
Oil Chemist, shall be competent evidence in any 
court of law or equity in this State. 

§ 1814(11). Sale without test; misdemeanor. — 

It shall be a misdemeanor for any manufacturer, 
refiner, vendor, jobber, or wholesaler to sell, ex- 
pose, or offer for sale any gasoline for heating or 
power purposes in this State, which does not 
comply with the following distillation test: 

1. Corrosion test. A clean copper strip shall not 
be discolored when submerged in the gasoline for 
3 hours at 122° F. 

2. Distillation range. When the first drop falls 
from end of the condenser, the thermometer shall 
not read more than 55° C. (131° F.) 

When 20 per cent, has been recovered in the 
receiver, the thermometer shall not read more 
than 10i5° C. (221° F.) 

When 50 per cent, has been recovered in the re- 
ceiver, the thermometer shall not read more than 
140° C. (284° F.) 

When 90 per cent, has been recovered in the re- 
ceiver, the thermometer shall not read more than 
200° C. (392° F.) 

The end point shall not be higher than 225° C. 
(437° F.) 

At least 95 per cent, shall be recovered as distil- 
late in the receiver from the distillation. 

3. Sulphur. Sulphur shall not be over 0.10 per 
cent. 

All the foregoing tests shall be made in accord- 
ance with the methods for testing gasoline con- 
tained in Technical Paper 323A, United States 
Government Bureau of Mines, Department of the 
Interior. 

It shall also be a misdemeanor for any manu- 
facturer, jobber, wholesaler, or vendor to sell, of- 
fer, or expose for sale any kerosene oil for use or 
intended to be used for heating, cooking, or power 
purposes, which does not comply fully with the 
following distillation test: 

1. Color. The color shall not be darker than No. 
16 Saybolt. 

2. Flash point. The flash point shall not be 
lower than 100° F. 

3. Sulphur. The sulphur shall not be more than 
0.125%. 

4. Flock. The flock test shall be negative. 

5. Distillation. The end point shall not be 
higher than 625° F. 



6. Cloud point. The oil shall not show a cloud 
at 5° F. 

7. Burning test. The oil shall burn freely and 
steadily for 16 hours, in a lamp fitted with a No, 
2 hinge burner. 

All of the foregoing tests for kerosene shall be 
made according to the methods for testing kero- 
sene contained in Technical Paper 323A, United 
States Government Bureau of Mines, Depart- 
ment of the Interior. 

Provided, that the Comptroller-General may 
from time to time change these specifications to 
agree with those adopted and promulgated by the 
United States Government Bureau of Mines; 
provided further, that sixty days' notice shall be 
given all manufacturers, refiners, and jobbers do- 
ing business in this State, before any such 
changes shall become effective. 

§ 1814(12). State Oil Chemist;, appointment, 
duties, salary. — The Comptroller-General is here- 
by required to appoint a chemist who shall be an 
expert oil analyst, and to be designated as the 
State Oil Chemist, whose duty it shall be to ana- 
lyze all samples of gasoline and kerosene, and all 
fluids purporting to be substitutes for, or motor- 
fuel improvers, or other like products of petro- 
leum, under whatever name is designated, and 
used for illuminating, heating, cooking, or power 
purposes, submitted by the Comptroller -General 
or any duly authorized inspector or inspectors. 
Said chemist shall hold office for a period of four 
years, unless sooner removed for cause, as here- 
inafter provided; and he shall receive a salary of 
$3,000.00 per annum, payable monthly. 

§ 1814(13). Oil inspectors; number, appoint- 
ment, term, salary, expenses. — The offices of 
general oil inspectors, State oil inspectors, and of 
all local oil inspectors are hereby abolished, and 
it shall be the duty of the Comptroller-General 
to appoint six oil inspectors, each of whom 
shall receive a salary of $2,400.00 per annum, 
and shall be allowed an expense account not to 
exceed the sum of $2,400.00 each per annum, 
payable monthly. The inspectors herein provided 
for shall hold office for four years, unless sooner 
removed for cause, as hereinafter provided. 

§ 1814(14). Unlawful interest in sale, etc. — 

Any chemist or inspector who, while in office, 
shall be interested directly or indirectly in the 
manufacture or vending of any gasoline shall 
be guilty of a misdemeanor. 

§ 1814(15). Inspectorsf automobiles ; daily re- 
ports. — All inspectors are hereby required to 
provide themselves, at their own expense, with 
automobiles equipped with accurate speedome- 
ters, and to make daily reports to the Comptrol- 
ler-General, covering all work performed, and 
monthly reports shall also be made, showing the 
following information: 

1. Name and number of towns visited. 

2. Number of inspections in each town. 

3. Number of miles traveled by rail. 

4. Number of miles traveled by automobile. 

5. Expenses incurred, with vouchers showing 



[104] 



§ 18114(16) 



INSPECTION OF OILS 



§ 1814(18) 



the amount spent for hotel bills, gasoline, oil, 
railroad fares, and incidentals necessary in the 
performance of their duties. 

6. Number of samples drawn, each kind. 

7. Number pumps inspected, and the numbers 
of the pumps. 

8 Number pumps condemned. 

9. Number of pumps in territory. 

§ 1814(16). Duty to collect and test samples.— 
The Comptroller-General is hereby empowered 
and it is made his duty to collect, or cause to be 
collected by his duly authorized inspectors, 
samples of gasoline, kerosene, or other illuminat- 
ing cooking, or heating oils sold, offered, or ex- 
posed for sale in this State, and to cause samples 
to 'be tested or analyzed by the State Oil Chemist 
hereinbefore provided for, for this purpose. 
And said State Oil Chemist is hereby required to 
report his finding to the Comptroller-General, 
together with a certificate of analysis of such 
gasoline, kerosene, or other like products of 
petroleum, under whatever name designated, and 
used for illuminating, heating, cooking, or power 
purposes. Such certificate of analysis, when 
properly verified by an affidavit of said State 
Oil Chemist, shall be competent evidence in any 
court of law or equity in this State. 

§ 1814(17). Registration of gasoline dealers. — 

Each and every dealer in gasoline, before selling, 
exposing, or offering for sale any gasoline in this 
State, and annually thereafter, shall be required 
to register and shall make known his desire to 
sell gasoline to the Comptroller-General, giving 
the name and manner and kind of pump or pumps 
he will use, and location of same, and keep said 
certificate or certificates of registration posted 
in a prominent and accessible place in his place of 
business where such gasoline is sold. The form 
of such certificate shall be designated and issued 
by the Comptroller-General. 

§ 1814(18). Inspector's duty as to pumps. — It 

shall be the duty of the inspectors herein provided 
for to familiarize themselves with the accuracy 
and adjusting devices on the various makes of 
self-measuring pumps in use in this State; they 
shall carefully inspect all of such pumps located 
in the territory assigned to them, at least once 
every ninety days; all such pumps found to be 
giving accurate measure with a variation of not 
exceeding four ounces from the actual measures 
on a measure of five gallons, he shall place a lead 
and wire seal, to be provided by the Comptroller- 
General, on the adjusting device or devices in 
such way that the adjustment cannot be altered 
without breaking the seal. Any pump that is 
found to be giving inaccurate measure in excess 
of four ounces, the inspector shall then and there 
notify the operator of the pump, whether owner 
or lesisee, to make the necessary adjustments, the 
inspector to lend his assistance with the standard 
measure provided for testing such pumps; after 
the adjustments have been made, the adjusting 
devices are to be sealed in the same manner as 
provided for those pumps found originally ac- 
curate. On all pumps that have apparently been 
altered for the purpose of giving short measure 



in excess of eight ounces on a measure of five 
gallons, or that cannot be adjusted within a 
range of eight ounces, either over or under, on a 
measure of five gallons, the inspector shall no- 
tify the operator of such pump, whether he be 
owner or lessee, that it must be immediately ad- 
justed, the inspector to lend his assistance with 
the standard measure for testing such pumps. 
Should the operator fail or refuse to then and 
there make such adjustments as are necessary to 
bring the measure within the allowed variation, 
the same shall be condemned and dismantled im- 
mediately by the inspector examining the same 
and such pump shall not again be allowed oper- 
ated in this State without the written consent of 
the Comptroller-General. Inspectors shall be re- 
quired to report to the Comptroller-General im- 
mediately the name and number of all pumps con- 
demned and dismantled. Any person, company, 
firm, or corporation who shall reinstall and oper- 
ate any pump, without the written consent of 
the Comptroller-General, which has been con- 
demned by a duly authorized inspector herein 
provided, because of giving short measure in ex- 
cess of eight ounces to a measurement of five 
gallons, shall be deemed guilty of a misdemeanor, 
and upon conviction be punished as prescribed 
by section 1065 of the Penal Code of Georgia of 
of 1910. When any pump is condemned under 
the provisions of this Act by any inspector, it 
shall be the duty of the inspector to immediately 
make affidavit, before the ordinary of the county 
in which the pump is located, that the said pump 
is being operated by the person who shall be 
named in the affidavit, contrary to law; and 
thereupon the ordinary shall issue an order to 
the person named in the affidavit to show cause 
before him on the day named in the order 
not more than ten days nor less than three 
days from the issuance of the order, why the said 
pump should not be confiscated and dismantled. 
On the day named in the order, it shall be the 
duty of the said ordinary to hear the respective 
parties and to determine whether or not the pump 
has been operated contrary to the provisions of 
this Act; and if the said ordinary shall find that 
the said pump has been so operated, then he 
shall forthwith issue an order adjudging the pump 
to be forfeited and confiscated to the State of 
Georgia, and direct the sheriff of the county to 
dismantle the said pump and take same into his 
possession, and, after ten days' notice by post- 
ing or publication, as the court may direct, to 
sell the pump to the highest bidder for cash; the 
proceeds to said sale, or as much therefor as is 
necessary, shall be used by the sheriff, first, to 
pay the cost, which shall be the same as in cases 
of attachment, and thereupon pay over and de- 
liver the residue, if any there be, to the person 
from whose possession the pump shall have been 
taken. On and after the passage of this Act, it 
shall be unlawful for any self-measuring pump, 
which can be secretly manipulated in such man- 
ner as to give short measure, to be installed or 
operated in this State. Any person, company. 
firm, or corporation who shall install or operate 
a self-measuring pump in this State which has a 
device or other mechanical means used for the 
purpose of giving short measure, shall, upon con- 



[105] 



§ 1814(19) 



REGULATIONS OF AGRICULTURE, ETC. 



§ 1844 



viction thereof, be punished as provided in section 
1065 of the Penal Code of Georgia of 1910, and 
such inaccurate self-measuring pump shall be 
condemned as heretofore provided in this section, 
and thereafter it shall be unlawful for am>- person 
to sell any kerosene, or gasoline from such pump 
until such pump shall have been made or altered 
so as to comply with the provisions of this Act, 
and shall have been inspected and approved for 
service by an inspector. After the passage of 
this Act it shall be unlawful for any one to break 
a seal applied by an inspector to a pump, with- 
out first securing consent of the Comptroller- 
General, which consent may be given through 
one of the duly authorized inspectors. 

§ 1814(19). Access for inspection. — In the per- 
formance of their duties, the Comptroller-Gen- 
eral, or any of his duly authorized agents, shall 
have free access at all reasonable hours to any 
store, warehouse, factory, storage house, or rail- 
way depot, where oils are kept or otherwise 
stored, for the purpose of examination or inspec- 
ti(on and drawing samples. If such access be 
refused by the owner, agent of such premises or 
other persons occupying and using the same, the 
Comptroller-General, or his duly authorized in- 
spectors or agents, may apply for a search war- 
rant, which shall be obtained in the same manner 
as provided for obtaining search warrants in 
other cases. Their refusal to admit an inspector 
to any of the above-mentioned premises during 
reasonable hours shall be construed as prima 
facie evidence of a violation of this Act. 

§ 1814(20). Violation of Act or of rule; pen- 
alty. — Any person, or association of persons, 
firm, or corporation, who shall violate any of the 
provisions of this Act, or any rule or regulation 
promulgated by the Comptroller-General for the 
enforcement of this Act, shall upon conviction 
thereof be ounished as for a misdemeanor, as pre- 
scribed in section 1065, of Penal Code of Georgia 
of 1910. 

§ 1814 (21). Removal of chemist or inspector; 
charges in writing. — The State Oil Chemist, or 
oil inspectors provided for herein, may be re- 
moved or discharged for misfeasance or malfeas- 
ance in office, incompetency, or other good cause, 
by a majority vote of the Governor of the State 
the Attorney-General, and Comptroller-General, 
after the preferment of charges in writing served 
on any one of said officials not less than ten days 
prior to the date which may be set by said Comp- 
troller-General, Governor, and Attorney-General, 
or a majority of them. Charges may be prefer- 
red by any one of the three last-named officials, 
or any citizen of the State, and from the decision 
of said officials or majority of them, there shall 
be no appeal. 



§ 1814 (22). Expense of equipment, supplies, 
clerical help, etc., allowance for; limits. — In ad- 
dition to the salary and expenses of inspectors as 
provided in section 1814(13) there shall be 
allowed such further sums for the purchase of 
equipment, supplies, and clerical help, and to pay 
any other of the expenses incident to and neces- 

[106] 



sary for the enforcement of this Act, as may 
hereafter be appropriated; but the total of such 
expenses shall not exceed the sum of $20,000.00 
annually; so that including all salaries as herein 
provided, and for the enforcement of said Act, 
the total appropriation shall not exceed the sum 
of $51,800.00. The Comptroller-General is here- 
by constituted as chief Oil Inspector of this State, 
for the purpose of the enforcement of this Act, 
and his salary therefor is hereby fixed at the sum 
of twelve hundred dollars ($1,200.00) per annum, 
to be paid out of the aforesaid total sum of $51,- 
800.00. 

§ 1814(23). Salaries and expense accounts; 
how paid. — The salaries of the State Oil Chemist 
and of the inspectors and all of the expenses 
herein provided for shall be paid out of the treas- 
ury on warrants signed by the Governor, by req- 
uisition of the Comptroller-General, accompanied 
by itemized statements and vouchers for said 
salaries and expenses. The expense accounts of 
said oil inspectors shall be verified under oath and 
furnished by said Comptroller-General along with 
the requisitions. 

§ 1814 (24). Entire time of chemist and inspec- 
tors to be given to duties; bonds. — The State Oil 
Chemist and the six oil inspectors herein provided 
for shall devote their entire time to the duties of 
their respective offices; and each shall give bond, 
with some good and solvent surety company and 
in such sum as may be approved by the Comp- 
troller-General, for the faithful discharge of the 
duties of their respective offices; the premiums on 
which shall be paid out of the expense fund of 
$20,000.00 in this Act provided for. 

§ 1814 (25). No inspection fees. — No inspec- 
tion fees of any kind or character shall hereafter 
be paid for the inspection of gasoline or kerosene. 

§ 1814 (26). Vacancies in offices. — The Comp- 
troller-General shall be and is hereby authorized 
to fill any vacancies which may occur in the 
offices of State Oil Chemist and Oil Inspector, on 
account of death, resignation, or other cause. 



CHAPTER 3 
Regulations of Agriculture, etc. 



ARTICLE 1 
Cotton, Rice, etc. 

§ 1844. (§ 1601). Scalesmen, weigher's of cot- 
ton, and others to be sworn. 



Admissibility of Testimony of Unsworn Scalesman. — The 

testimony of a scalesman as to the weight of a commodity 
sold by him is not rendered inadmissible because he has not 
subscribed to the oath required of him as a scalesman of 
such a commodity under this section. Buckeye Cotton-Oil 
Co. v. Murphy & Sons, 34 Ga. App. 363, 129 S. E. 553. 



§ 1851 



REAL ESTATE BROKERS AND SALESMEN 



§ 1896(13) 



§ 1851. (§ 1608.) Produce not taxable by cities 
or towns. 

Mineral water is not a farm product within the meaning 
of this section. Pratt v. Macon, 35 Ga. App. 583, 134 S. E- 191. 

§§ 1885(c)-1885(h). Park's Code. 

See §§ 2119(9)-2119(15). 



CHAPTER 5 
Peddling 

§ 1888. (§ 1642.) Disabled soldiers to peddle 
without a license. 

Editor's Note. — Acts 1929, p. 323, amended the caption of 
the act of 1919, p. 90, amending this section, by inserting 
after the words "indigent soldiers," the words "Spanish- 
American War." 

Exemption Not Based on Certificate. — The right of a dis- 
abled or indigent soldier of the late European war to con- 
duct business in a town or city without paying license for 
the privilege of so doing is based upon the fact that the 
owner of the business is such soldier, and not on the cer- 
tificate of the ordinary, which is intended to furnish suffi- 
cient proof of said fact, and not as a condition precedent 
to the exercise of the right. Coxwell v. Goddard, 119 Ga. 
369, 46 S. E. 412; Fairburn v. Edmondson, 162 Ga. 386, 134 
S. E. 51; Jones v. Macon, 36 Ga. App. 97, 98, 135 S. E- 517. 

Indigency of Disability — When Cause of Exemption 
Ceases. — There is nothing in this section which provides for 
exemption after the indigency or cause of exemption ceases 
to exist. The act provides that the said certificate, stating 
the fact of his being [not having been in the past] such 
indigent soldier shall constitute sufficient proof. Jones v. 
Macon, 36 Ga. App. 97, 98, 135 S. E- 517. 

Cannot Certify to Permanent Indigency. — While the or- 
dinary might be able to certify to a patent, permanent phy- 
sical disability, he necessarily could not certify that a per- 
son would always be indigent. Jones v. Macon, 36 Ga. App. 
97, 98, 135 S. E. 517. 

When Tax Is Due Prior to Issuance of Certificate. — The fact 
that the license tax had become due before the certificate 
had been issued does not render such soldier liable there- 
for, if in fact he was a disabled or indigent soldier of said 
war and a resident of this state at the time the license tax 
was imposed, especially where he had applied for such 
certificate before the license tax had become due. Fair- 
burn v. Edmundson, 162 Ga. 386, 134 S. E- 51. 

Soldier's License Used to Avoid Tax. — Where it was 
found that the defendant was running a business himself, 
deriving the profits from it, and was merely attempting 
to use a soldier's license, granted to a Confederate soldier, 
as a shield to protect him from paying a license tax to the 
City of Atlanta and the State, the action of the judge of the 
superior court in refusing to sanction a certiorari was sus- 
tained. Lacy v. Atlanta, 34 Ga. App. 453, 454, 130 S. E. 74. 

Applies to Indigent Sailors. — In view of the purposes of 
the amendment of this section, the provision for the ex- 
emption of "soldiers" should be so construed as to include 
a disabled or indigent sailor serving as a gunner in the 
navy of the United States during the late European War. 
City of Macon v. Samples, 167 Ga. 150, 145 S. E. 57. 

Does Not Affect Tobacco Tax. — The exemption of war 
veterans in this section does not include exemption from 
the State tax on cigars and cigarettes, imposed by § 993- 
(149) (Ga. L. 1923, pp. 39, 40). McMath v. State, 39 Ga. 
App. 541, 147 S. E. 899. 

Carrying on Business before Issue of Certificate. — 
The exemption from taxation provided this by section 
as amended, existed from the time of the passage of 
the statute, and the certificate of the ordinary is the 
evidence thereof. And the fact that the defendant in er- 
ror was carrying on the business before the certificate 
was issued did not interfere with his right to the exemp- 
tion. City of Macon v. Samples, 167 Ga. 150, 145 S. E- 57. 



CHAPTER 5B 
Real Estate Brokers and Salesmen 

§ 1896(5). "Real estate broker" and "real es- 



tate salesman" defined; provisions, where inap- 
plicable. — Whenever used in this article, "real es- 
tate broker" means any person, firm or corpora- 
tion, who, for another and for a fee, commission 
or other valuable consideration, sells, exchanges, 
buys, rents, or offers or attempts to negotiate a 
sale, exchange, purchase, or rental, of any estate 
or interest in real estate, or collects, or offers or 
attempts to collect rent for the use of real estate. 
The term shall include any person, firm, or cor- 
poration advertising through signs, newspapers or 
otherwise, as conducting a real estate office or 
real estate business. Provided, however, this pro- 
vision shall not be construed to include the sale or 
subdivision into lots by the bona fide fee-simple 
holder of any tract or parcel of land. 

A "real estate salesman" means a person em- 
ployed by a licensed real estate broker to sell or 
offer for sale, to buy or offer to buy, to negotiate 
the purchase, sale or exchange of real estate, or 
to lease, rent, or offer to lease, rent or place for 
rent any real estate for or on behalf of such real 
estate broker. The term shall include any other 
than bookkeepers and stenographers employed by 
any real estate broker, as real estate broker is 
defined in the preceding paragraph of this section. 

The provisions of this Act shall not apply to 
any person, firm or corporation, who, as owner or 
lessor, shall perform any of the acts aforesaid 
with reference to property owned by them. Nor 
shall the provisions of this Act apply to persons, 
firms, or corporations, not real estate brokers or 
real estate salesmen, holding a duly executed 
power of attorney from the owner for the sale, 
leasing or exchanging of real estate; nor shall 
said provisions be held to apply to a receiver or 
trustee in bankruptcy, an administrator, or exec- 
utor, or trustee, or any person selling real estate 
under order of court, or pursuant to the terms of 
a will, mortgage, or deed of trust, or deed to secure 
a debt. Acts 1925, pp. 325, 326; 1927, p. 307. 

Editor's Note. — The last two sentences of the first para- 
graph and the last sentence of the second paragraph of this 
section, were added by the amendment of 1927. 

The 1927 Act is cumulative to the former law and repeals 
it only when expressly stated. See § 25 of the Act. 

§ 1896(13). Fees for licenses. — The fees for li- 
censes shall be as follows: For a broker's license, 
the annual fee shall be $25.00. If the licensee be a 
corporation, the license issued to it shall entitle 
one official or representative thereof to engage in 
the business of a real estate broker within the 
meaning of this act. For all other officers or rep- 
resentatives of a licensed corporation who shall 
engage in the business of a real estate broker with- 
in the meaning of this, the annual fee shall be 
$10.00. If the licensee be a co-partnership, the 
license issued to it shall entitle one member of 
said co-partnership to engage in the business of 
a real estate broker within the meaning of this 
Act. For every other member of such co-part- 
nership, the annual fee shall be Ten Dollars. 

For a salesman's license, the annual fee shall 
be Five Dollars. All applications for license shall 
be accompanied by the license fee as herein pro- 
vided, and all licenses shall expire upon the 31st 
day of December of each year. All applications 
made during the year to expire December 31st of 
said year. The fees required of brokers and sales- 
men under this act shall be the full annual fee for 



[107] 



§ 1896(14) 



REAL ESTATE BROKERS AND SALESMEN 



§ 1896(27) 



all licenses applied for by or before June 30th of 
any calendar year; and one-half the annual fee 
for all licenses applied for between July 1st and 
December 31st of any calendar year. Provided 
that this section shall not be construed to prevent 
municipalities from assessing license fees. Acts 
1925, pp 325, 332; 1927, p. 308. 

Editor's Note. — The annual fee for salesman's license was 
reduced from ten to five dollars, by the amendment of 1927. 
The original last sentence which provided that the fee charged 
shall be prorated on monthly basis, was stricken, and the 
present last sentence was added, by the same amendment. 

§ 1896(14). Investigations; revocations; dis- 
honest dealing. — The commission may, upon its 
own motion, and shall, upon the verified com- 
plaint in writing of any person, investigate the 
actions of any 'real estate broker or real estate 
■salesman, who shall assume to act in either such 
capacity within this state, and shall have power 
to suspend, for a period less than the unexpired 
portion of the license, or to revoke any license 
issued under the provisions of this Act at any 
time, where the licensee in performing or attempt- 
ing to perform any of the acts mentioned herein 
be deemed to be guilty of: 

(a) Making any substantial misrepresentations. 

(b) Making any false promises of a character 
likely to influence, persuade, or induce, or 

(c) Pursuing a continued and flagrant course 
of misrepresentation or the making of false prom- 
ises through agents or salesmen or advertising or 
otherwise, or 

(d) Acting for more than one party in a trans- 
action without the knowledge of all parties there- 
to, or 

(e) Representing, or attempting to represent, a 
real estate broker other than the employer, with- 
out the express knowledge and consent of the 
employer, or 

(f) Failure to account for or to remit for any 
moneys coming into his possession which be- 
longs to others. 

(g) Paying a commission, or sharing or partic- 
ipating in a commission for valuable considera- 
tion to or with any person operating in any 
county within the State of Georgia under the ju- 
risdiction of the Georgia Real-Estate Commis- 
sion, not licensed under the provisions of the 
Act as amended. 

(h) Has demonstrated unworthiness or incom- 
petency to act as real estate broker or salesman 
in such manner as to safeguard the interest of the 
public. 

(i) Any other conduct whether of the same or 
a different character than heretofore specified, 
which constitutes dishonest dealing. 

This act shall not be construed to relieve any 
person from civil liability o'r criminal prosecu- 
tion under the general laws of this state. Acts 
1925, pp. 325, 332. Acts 1929, p. 319, § 32. 

§ 1896(22). Amendments to Acts as to real- 
estate brokers. — Sections 1896(4) to 1896(21) of 
the Code of 1926, defining, regulating, and licens- 
ing real estate brokers and real estate salesmen 
in counties having a population of 44,195 or 
more, as amended by Act of 1927 is amended by 
adding thereto this and the following sections. 
Acts 1929, p. 318, § 28. 

[1 



§1896(23). Definition of "real-estate broker" 
enlarged. — The term "real-estate broker," in ad- 
dition to the persons set forth in section 1896(5) 
shall include the following: Any person, firm, 
or corporation subdividing a tract of land into 
twenty (20) or more lots, or offering for sale a 
tract of land already subdivided into twenty (20) 
or more lots, where such persons, firm, or cor- 
porations sells or offers any of said lots for sale 
through salesmen, whether such salesmen be 
regularly or occasionally employed, and whether 
they be paid salaries or commissions. Acts 1929, 
p. 318, § 29. 

§ 1896(24). Claims not enforceable by unli- 
censed broker.- — No person, firm, or corporation 
shall have the right to enfo'rce in any court of 
this State any claim fo'r commissions, profits, op- 
tion profits, or fees for any business done as real- 
estate broker or salesman, without having pre- 
viously obtained the license required under the 
terms of this Act as amended. Acts 1929, p. 
319, § 30. 

§ 1896(25). Real-Estate Commission's power 
to make rules. — The Georgia Real-Estate Com- 
mission shall have full power to make all rules 
and regulations necessary, in its discretion, to> 
carry out the provisions of this Act as amended. 
Acts 1929, p. 319, § 31. 

§ 1896(26). Appeals from decision of Real-Es- 
tate Commission. — Be it further enacted by the 
authority aforesaid, that an appeal from the de- 
cision of the Real-Estate Commission, as provided 
in section 1896(17), shall first be filed with the 
Real-Estate Commission and then entered to the 
superior court of the county of the residence of 
the person, firm, or corporation entering the ap- 
peal, within thirty days from the date of the de- 
cision of the Real-Estate Commission. The orig- 
inal papers in a case thus appealed shall be trans- 
mitted to the clerk of the superior court by the 
secretanr of the Real-Estate Commission. The 
appeal shall be tried by a jury in the superior 
court under the same 'rules and laws as appeals 
from inferior courts to superior courts are now 
tried, and in every respect shall be de novo. The 
decision of the Real-Estate Commission shall be- 
come effective immediately on its rendition, unless 
an appeal is filed and a stay of execution granted 
by the superior court. Acts 1929, p. 317, § 33. 

§ 1896(27). Hearing before Real-Estate Com- 
mission. — In the preparation and conduct of hear- 
ings before the Georgia Real-Estate Commission, 
any member of the commission may sign sub- 
poenas, administer oaths and affirmations, ex- 
amine witnesses, and receive evidence. Any 
party to any hearing before the commission shall 
have a right to the attendance of witnesses in his 
behalf at such hearing upon making a request 
thereof to the commission and designating the 
person or persons sought to be subpoenaed. In 
case of disobedience to a subpoena, any member 
of the commission may invoke the aid of the 
superior court of competent jurisdiction in re- 
quiring the attendance and testimony of witnesses 
and the production of papers; and such court may 
issue an order requiring the persons to appear be- 

08 ] 



§ 1896(28) 



ELECTION FOR NO FENCES 



§ 2042(2) 



fore the commission and give evidence or to pro- 
duce papers as the case may be; and any failure 
to obey such order of the court may 'be punished 
by the court as a contempt thereof. Testimony 
may be taken as in civil cases, and any person 
may be compelled to appear and depose on the 
same manner as witnesses may be compelled to 
appear and testify as hereinbefore provided. Any 
person who shall neglect or refuse to attend and 
testify or to answer any lawful inquiry or to pro- 
duce documentary evidence if in his power to do 
so, in obedience to a subpoena or lawful require- 
ment by such commission o'r member thereof, 
shall be guilty of a misdemeanor, and, upon con- 
viction thereof, shall be punished as prescribed by 
section 1065 of the Penal Code of Georgia of 
1910. Acts 1929, p. 320, § 34. 

§ 1896(28). Act cumulative.— This amendment 
is to be construed as cumulative of said original 
Act as amended, and does not repeal any of the 
provisions of said original Act as amended, ex- 
cept as herein specifically stated. Acts 1929, p. 
320, § 35. 

§ 1896(29). Failure to obtain license, or viola- 
tion of other provisions of Act, a misdemeanor. — 

Section 18 of said Original Act shall be applicable 
to this amendment, and all persons who consti- 
tute real-estate brokers, or real-estate salesmen 
as defined by this and former amendment, and 
who fail to obtain the license required, and all 
persons who violate any other provisions of this 
amendment, or the original Act as amended, shall 
be guilty of a misdemeanor and shall be punished 
as provided in section 18 of the original Act. 
Acts 1929, p. 321, § 36. 



CHAPTER 9 
State Geologist 

§ 1963. (§ 1712.) State geologist. 

Cited in annotations to Myers v. U. S., 272 U. S. 52, 1249. 



CHAPTER 12 

Protection of Trademarks, and Names of Benevo- 
lent Organizations 

§ 1993. Name and style of benevolent and other 
associations. 

Presumption as to Fraud. — If the association or corpora- 
tion first appropriating and using the name has a clear right 
to its use, its subsequent use by another corporation know- 
ing of the right is presumed to be fraudulent. Graves v. 
District Grand Lodge No. 18, 161 Ga. 110, 129 S. E. 783. 

Sufficiency of Proof. — In a case where it is charged that 
one beneficial incorporated association is using a name 
which by prior use appertains to another fraternal organi- 
zation, mere nroof by the plaintiff that the defendant was 
using the. name which it had adopted to distinguish it from 
similar organizations would not entitle the plaintiff to re- 
lief. Graves v. District Grand Lodge No. 18, 161 Ga. 110, 
129 S. E. 783. 



§ 1994. Injunction against infringement. 

Enjoined In Toto. — When it is made to appear that the 



name in question is being used, or indeed if it is shown that 
it can be used, to mislead the public and induce the belief 
that the association which is using the name which another 
is justly entitled to use, the defendant should be enjoined 
from the use of this name in toto, and not merely partially 
enjoined. Graves v. District Grand Lodge No. 18, 161 Ga. 
110, 129 S. E. 783. The addition of the suffix "incorporated" 
is not sufficient relief. Id. 

Same — Ritual, Passwords, etc. — In Graves v. District 
Grand Lodge No. 18, 161 Ga. 110, 129 S. E. 783, it was 
further stated that, "It was further error to omit or re- 
fuse to enjoin the use by the defendant of the ritual, pass- 
words, signs, tokens, etc., of the national order." 



FOURTEENTH TITLE 

Inclosures and Stock 



CHAPTER 3 
Inclosures and Fences 



ARTICLE 5 
Impounding Animals 

§ 2034. (§ 1775.) Impounding animals, how dis- 
posed of; and damages, how assessed. 

Construed with Section 2082(11) — Quarantining and Dip- 
ping.— In Gill v. Cox, 163 Ga. 618, 624, 137 S. E. 40, Mr. 
Justice Hines speaking for the court, said: "Section [2082- 
(11)] and [this section] when construed together, furnish 
the owner of animals impounded under that section an ade- 
quate remedy for contesting the amount of expense claimed 
by the local inspector for quarantining and dipping such 
animals. 

It was the intention of the legislature to make this rem- 
edy applicable to an inspector who impounds cattle under 
section 2082(11). So. if such inspector and the cattle- 
owner can not agree upon the amount of expense in- 
curred by the inspector in having the animals of the de- 
faulting owner quarantined and dipped, then the inspector 
must resort to the remedy provided in this section for the 
recovery of such expense. He can not advertise and sell 
them without such proceedings. If the cattle-owner wishes 
to replevy his animals so impounded, and thus lessen the 
expense of keeping them thereafter impounded, he can give 
the bond provided for in said section. Gill v. Cox, 163 
Ga. 618, 625, 137 S. E. 40. 



ARTICLE 6 
Election for No Fences 

§ 2042(2) Exemption of mountain districts from 
no-fence or stock law; election as to. — In those 
several counties of the mountain region of Georgia 
wherein the consent of the State of Georgia has 
been given to the United States for the acquisi- 
tion of land for the establishment of National 
Forest Reserves, where any area composed of 
three or more militia districts, in which the United 
States has acquired a majority of the forest lands, 
which area is isolated from other stock law or 
no-fence territory by reason of natural barriers 
such as mountain ranges, or which is adjacent to 
non-stock law or fence-law territory, and located 
in counties which heretofore or may hereafter vote 



t 109 ] 



§ 2042(3) 



TUBERCULOSIS IN DOMESTIC ANIMALS 



§ 2064(3) 



in favor of county-wide stock law or no-fence law, 
may be exempted from the operation of the stock 
law or no-fence law when a majority of the law- 
ful voters of said area vote in favor of the same. 
Acts 1927, p. 217. 

§ 2042(3) Petition of freeholders. — It shall be 
the duty of the ordinary of the county wherein 
such area is located, when a petition is filed with 
him, signed by ten or more of the freeholders of 
the several militia districts located in said area, to 
hear and determine said petition; and if he is 
satisfied that the area described in said petition 
is so isolated from other stock-law territory or 
adjacent to non-stock-law territory, then it shall 
be his duty to call an election, giving notice of 
the same for twenty days in each of the districts 
named in said petition, by posting notices at three 
or more public places, and submit the question 
of "Fence" or "No fence" for said area to the 
qualified voters of the area described in said pe- 
tition, which election shall be held in each district 
embraced in the area, under the same rules and 
regulations governing the holding of elections for 
members of the General Assembly. If a ma- 
jority of the votes polled in said area at said elec- 
tion are for "Fence," then the same shall become 
operative and effective in said area ninety days 
from the date of said election, and said area shall 
then be exempt from the operation of county-wide 
stock law. Acts 1927, p. 218. 



ARTICLE 7 
Miscellaneous Provisions 



§ 2043. (§ 1781). 
around. 



Militia districts, fences 



Stock law not applied to district adjoining another 
State, when. Donaldson v. Gilliam, 39 Ga. App. 504, 147 
S. E. 423. Proclamation not conclusive, but prima facie 
evidence, as to fencing; rebuttal of inference. Id. 

§§ 2043(a), 2043(b). Park's Code. 

See §!§ 2043(2) -2042(3). 

§ 2044. Stock-law fences legalized. 

Resolution by Commissioner Not Conclusive. — If there has 
been no honest effort made by the citizens of the district 
to build good fences and gates on or about the district line, 
and said fences and gates have not in fact been erected, a 
resolution of the count}' commissioners declaring that they 
have inspected the fences and gates so erected, and recogniz- 
ing and establishing such fences and gates as the boundary 
fence between the district and adjoining districts and as 
a legal fence within the purview of this section, is not con- 
clusive that such fence and gates have been erected; and 
it would be competent for the plaintiff, in a possessory-war- 
rant proceeding brought to recover some of his hogs which 
had been impounded by a resident of a district under the 
claim that the district was a no-fence or stock-law district, 
to show that no fence and gates had been erected on or 
about the district line. Parish v. Hendricks, 163 Ga. 385, 
136 S. IJ. 135. Such a resolution is, however, prima facie 
evidence of the facts contained therein. Id. 



§ 2047. (§ 1784.) Gates to be erected. 

Proper Gates Are Condition Precedent. — In no event shall 
the provisions of the stock law go into effect as the results 
of a militia district election, unless proper gates are so es- 
tablished in public and private roads. Parish v. Hendricks, 



163 Ga. 385, 136 S. D. 135. See notes of this case under § 

2044. 



[1 



ARTICLE 10 
Tuberculosis in Domestic Animals 

§ 2064(1). State Veterinarian's duty as to eradi- 
cation of tuberculosis in animals. — It shall be the 
duty of the State Veterinarian to eradicate tuber- 
culosis of domestic animals within the State. To 
enable the State Veterinarian to eradicate bovine 
tuberculosis effectively, and to aid him in estab- 
lishing within the State a modified accredited 
tuberculosis-free area, in conformity with rules 
and regulations promulgated by the United States 
Livestock Sanitary Association and adopted by 
the Bureau of Animal Industry, United States De- 
partment of Agriculture, the county commission- 
ers of any county in which the State and Federal 
Governments jointly engage in a tuberculosis eradi- 
cation campaign may appropriate for aiding in 
said work such sums as the county commissioners 
or board of roads and revenues may deem adequate 
and necessary. The State Veterinarian shall have 
full and complete authority and responsibility in 
all livestock sanitary control work. The State 
Veterinarian, or his duly authorized agent, is here- 
by empowered to enter upon any premises, barn, 
lot, or any other place where cattle are kept, for 
the purpose of applying test with tuberculin to 
ascertain whether or not the animals so tested are 
affected with tuberculosis. The owners, or 
keeper of such cattle shall render such reasonable 
assistance as may be required to enable the State 
Veterinarian or his agent to apply the test with 
accuracy and dispatch. Acts 1927, p. 349. 

§ 2064(2). Notice to owner of animal. — Should 
the State Veterinarian receive information or have 
reason to believe that tuberculosis exists in any 
animal or herds of animals, he shall promptly 
notify the owner or owners and shall arrange to 
have such animal or animals tested by a qualified 
veterinarian. That all cattle which shall here- 
after react to a tuberculin test shall immediately 
after such reaction be branded on the left jaw 
with the letter "T," said letter to be not less than 
two inches in length, and in addition said reactors 
shall be tagged in the left ear with a special tag 
to be adopted by the State veterinarian. All cat- 
tle so identified shall be slaughtered within a pe- 
riod of fourteen days immediately following such 
reaction, such slaughter to be under the direction 
of the State Veterinarian in an abattoir where 
Federal or competent local meat inspection is 
maintained. The owners of such reactors to the 
tuberculin test shall be indemnified for such ani- 
mals, as hereinafter provided. 

§ 2064(3). Notice agreement on value. — Before 
having such reacting animal or animals slaugh- 
tered, it shall be the duty of the State Veterinarian 
to notify the owner of his findings as to the con- 
dition of said animal or animals; and if such ani- 
mal shall have been purchased by the owner not 
less than six months, prior to the examination by 
said veterinarian, then the owner and said veterina- 

10] 



§ 2064(4) 



COMMISSIONER OF AGRICULTURE 



§ 2082(10) 



rian shall, if possible, agree on the value of such 
animal or animals so condemned. If said State 
Veterinarian or his agent and the owner of said 
animal or animals cannot agree as to the value of 
said animal or animals, then each will select a 
citizen from the county in which said animal or 
animals are located, to act in their place. These 
two arbitrators shall fix the value of such animal 
or animals, and in the event said two citizens can- 
not agree, then the United States Veterinary In- 
spector in charge of co-operative tuberculosis era- 
dication in Georgia shall act as umpire. In no 
case shall the value fixed by said owner and State 
Veterinarian, or by the arbitrators, exceed the 
amount at which said animal or animals were re- 
turned by the owner for taxation to State and 
County authorities, nor shall the value fixed in 
the case of a pure-bred cow or bull exceed $150.00, 
nor in case of a grade cow or bull the sum of $90.- 
00. Upon the value being fixed by agreement as 
hereinbefore provided, said owner shall be paid, 
within the limitations hereinbefore p/ovided, 
jointly by the county commissioners out of county 
appropriations and by the United States Bureau 
of Animal Industry out of special Federal gov- 
ernment tuberculosis eradication funds now avail- 
able. 

§ 2064(4). Restriction of use or sale of tuber- 
culin. — No person, firm, or corporation shall ad- 
minister veterinary tuberculin, except qualified 
veterinarians. No person, firm or corporation 
shall sell, offer for sale or distribution, or keep on 
hand any veterinary tuberculin, except qualified 
veterinarians, licensed druggists or others law- 
fully engaged in the sale of veterinary biological 
products. "Qualified veterinarians" within the 
meaning of this Act shall be veterinarians ap- 
proved by the State Veterinarian and the chief of 
the United States Bureau of Animal Industry for 
tuberculin testing cattle intended for interstate 
shipment. 

§ 2064(5). Annual Appropriation. — To enforce 
the provisions of this Act and to enable the State 
Veterinarian to eradicate bovine tuberculosis, to 
establish and maintain a modified accredited tu- 
berculosis-free area, and to develop the livestock 
industry within the State, the sum of twelve thou- 
sand, five hundred ($12,500) dollars annually, or 
as much thereof as may be necessary, be and the 
same is hereby appropriated. 

§ 2064(6). Penalty. — Any violation of any pro- 
visions of this Act is hereby made a misdemeanor, 
and shall be punishable by a fine of not less than 
twenty-five ($25.00) dollars for each offense. 



FIFTEENTH TITLE 

Department of Agriculture. 



CHAPTER 1. 
Commissioner of Agriculture. 

§ 2066(a). Park's Code. 

See § 2066(1). 



§ 2066(1) Terms of commissioner. — Beginning 
January 1, 1929, the term of office of the Commis- 
sioner of Agriculture shall be for a period of 
two years, or until his successor is elected and 
qualified. Acts 1927, p. 207. 

Editor's Note.— The act of 1927 provides that the term of 
office of the commissioner shall expire December 31, 1928. 

§ 2066(b). Park's Code. 

See § 2067(1). 

§ 2067(1) Bond of Commissioner. — The Com- 
missioner of Agriculture of the State of Georgia 
is hereby required to give a bond of fifty thou- 
sand ($50,000) dollars as a guaranty of the faith- 
ful performance of the duties of his office, and for 
the proper accounting for all monies, fees, etc., 
received by the office, said bond to be furnished 
by a surety company authorized to do business in 
Georgia by the laws of this State, provided said 
premium on said bond, shall be paid by the State 
of Georgia. Acts 1927, p. 206. 

§ 2079. Cattle-ticks — suppression of diseases. 

Quoted in Gill v. Cox, 163 Ga. 618, 622, 137 S. E. 40. 

§ 2082(b). Park's Code. 

See § 2081(2). 

§ 2081(2). Duties. 

Acceptance of Federal Regulation. — The act from which 
this section was taken and § 2082(11) amounts to an accept- 
ance of the regulations and methods of the Commissioners 
of Agriculture of United States under Act Cong. May 29, 
1884, section 3 (Comp. St. section 8691). Thornton v. United 
States, 2 Fed. (2d), 561. 

Cited in Gill v. Cox, 163 Ga. 618, 622, 137 S. E. 40. 

§ 2081(3). Salary of State Veterinarian. — The 

salary of said State Veterinarian shall be four 
thousand two hundred ($4,200.00) dollars per an- 
num, and he shall in addition be reimbursed his 
actual traveling expenses, incurred while travel- 
ing in the service of the State in the regular dis- 
charge of his duties, not to exceed two thousand 
($2,000.00) dollars, and that he is to receive no 
other salary or remuneration from any other 
source. Acts 1929, p. 336, § 3. 

§ 2082(9). Dipping-vats and chemicals; man- 
damus. 

Applied in Colquitt County v. Bahnsen, 162 Ga. 340, 346, 
133 S. E. 871. 

§ 2082(10). Inspectors. 

Constitutionality — Remedy of Inspector for Expenses. — 

This section when construed in connection r >wrFh 'flection 
2034, furnishes the only remedy by which th€ local inspector' 
can prosecute his claim for expenses incurred by dipping/and 
caring for such animals, and in defensdrof such proceeding 
by the local inspector the owner had/an ample remedy for 
contesting the amount of expense claimed by the local in- 
spector. This being so, this section ' is not unconstitutional 
upon the ground that it denies to /the owner of animals so; 
impounded due process of law. Gill v. Cox, 163 Ga. 618, 137 
S. E. 40. 

The enforcement of this section is.;*iot unreasonable so as 
to be unconstitutional upon the groun"d that it is a depriva- 
tion of due process of law. Gill v. Cox, 163 Ga. 618, 137 S. 
E. 40. 



[Ill] 



§ 2082(11) 



ADULTERATION OR MISBRANDING PROHIBITED 



§ 2117 



§ 2082(11). Quarantine and dipping; notice; 
lien for expenses. 

As to this section being an acceptance of the Federal regu- 
lations, see note to § 2081(2). 

Constitutionality.— Gill v. Cox, 163 Ga. 618, 626, 137 S. F. 
•40, conforms to the holding set out under this catchline in 
the Georgia Code of 1926. 

Failure of Owner to Pay Expenses after Three Days No- 
tice. — That part of the section which provides that "should 
the owner fail or refuse to pay said expenses after three 
days notice," does not authorize the inspector to sell the 
animals after advertising them for three days. The purpose 
of the notice is to afford the owner an opportunity to pay 
the expense, and avoid the cost of litigation provided in the 
above section of the Code. If, after the expiration of such 
three days notice, the owner does not pay this expense, 
the inspector must proceed as provided in this section. Gill 
v. Cox, 163 Ga. 618, 625, 137 S. W. 40. See notes of this 
case under § 2034. 



§ 2082(k). Park's Code. 

See § 2082(13). 

§ 2082(13). Quafantine along border of Florida 
and Alabama. 

Cited in Gill v. Cox, 163 Ga. 618, 137 S. E. 40. 

§ 2082(1). Park's Code. 

See § 2082(14). 

§ 2082(14). When reinfestation eradicated with- 
out expense to county. 

Entire Expense upon State. — In Colquitt County v. Bahn- 
sen, 162 Ga. 340, 348, 133 S. E\ 871, Mr. Justice Hines speak- 
ing for the court said: "We think the true meaning of sec- 
tion 2 of the act of 1924 [this section] is to place upon the 
State the entire expense of eradicating any subsequent rein- 
festation of a tick-free county." In support of this holding 
the court refers to the caption of the Act of 1924, from 
which this section was taken, and to the fact that an appro- 
priation for the purpose had been made by the Legislature. 

Upon a failure of the state veterinarian to perform this 
duty it will be enforced by mandamus. 

The State veterinarian is required to eradicate ticks in 
reinfested counties without the previous determination of 
the commissioner of agriculture that such eradication is 
wise and best. Gill v. Cox, 163 Ga. 618, 137 S. F- 40. 

§§ 2084(e) -2084(g). Park's Code. 

See §§ 2082(9) -2082(11). 

§§ 2084(j)-2084(n). Park's Code. 

See §)§ 2064(1) -2064(6). 



CHAPTER 3. 

Foods, Drugs and Liquors, Adulteration 
Misbranding Prohibited 



or 



ARTICLE 3 
Adulteration or Misbranding Prohibited 

§ 2101. Adulteration or misbranding prohibited. 



and adulterated foods. Baltimore Butterine Co. v. Tal- 
madge (Ga.), 32 Fed. (2d) 904. 

Use Not Prohibited.— This section does not prohibit the 
use of adulterated or misbranded foods. Baltimore Butter- 
ine Co. v. Talmadge, (Ga.), 32 Fed. (2d). 904. 

When Sale of Substitutes Net Prohibited. — The law does 
not prohibit the sale of substitutes for creamery butter, 
provided the substitute is not sold so misbranded as to 
deceive or so adulterated as to injure. Baltimore Butter- 
ine Co. v. Talmadge (Ga.), 32 Fed. (2d) 904, 909. 



ARTICLE 4 
When an Article Is Adulterated or Misbranded. 

§ 2103. Adulterated, when an article is. 

The provision of par. 5 of this section is not applica- 
ble, where the contention is not that the defendant had 
adulterated the product by adding some deleterious for- 
eign substance to the normal constituency of the product 
for the purpose of selling it as a part of the product it- 
self, but where the charge is confined to the negligence 
of the defendant in allowing the normal ingredients of 
the product to become putrid and unwholesome. Armour 
& Co. v. Miller, 39 Ga. App. 228, 147 S. F- 184. 



§ 2104. Misbranded. 

Use of Distinctive Name of Another Article. — Par. 1, 

subsec. 1, provides that an article of food shall be deemed 
misbranded, "if it be an imitation of, or offered for sale 
under the distinctive name of, another article." This pro- 
vision does not require that the name, either in its 
primary or secondary signification, must describe the 
contents of the article. Baltimore Butterine Co. v. Tal- 
madge (Ga.), 32 Fed. (2d) 904. 

The word "imitation" as used in this section indicates 
something intentional rather than incidental, and imports 
more than mere resemblance or similitude. Baltimore 
Butterine Co. v. Talmadge (Ga.), 32 Fed. (2d) 904. 

Articles Sold in Commerce. — This section deals with 
articles sold in commerce. Baltimore Butterine Co. v. 
Talmadge (Ga.), 32 Fed. (2d) 904. 

That a product is sometimes used as a substitute for 
creamery butter without being declared to be such would 
not justify its being banned under this chapter. Baltimore 
Butterine Co. v. Talmadge (Ga.), 32 Fed. (2d) 904. 

"Southern Nut Product" held a "distinctive" name, not 
an imitation of creamery butter and not adulterated. 
Baltimore Butterine Co. v. Talmadge (Ga.), 32 Fed. (2d) 
904. 



ARTICLE 7 
Standards of Purity to Be Fixed 

§ 2115. Commissioner to fix standards. 

See note to § 2117. 

Products made wholly from vegetable oils, water, salt, 
and harmless coloring matter are not prohibited from be- 
ing sold by this section. Baltimore Butterine Co. v. 
Talmadge, (Ga.), 32 Fed. (2d) 904. 



ARTICLE 8 
When Dealer Is Protected 



§ 2117. Prosecutions. 



The purpose of the law against adulteration or mis- 
branding is to protect consumers from deception or in- 
jury, and it is to be conclusively presumed that it was 
adopted to prevent injury to the public health by the sale 
and transportation in intrastate commerce of misbranded | for relief by injunction held too broad 

[112] 



As to jurisdiction of Federal Court to enjoin wrongful 
confiscation of food products and prosecutions for violating 
Food and Drugs Act of Georgia, see Baltimore Butterine 
Co. v. Talmadge (Ga.), 32 Fed. (2d) 904, wherein prayer 



§ 2119(c) 



APPLES AND PEACHES; GRADES AND MARKS 



§ 2119(13) 



ARTICLE 9. 
Sanitation of Food Places. 

§§ 21 19(c) -21 19(d). Park's Code. 

See § 2119(3). 

§ 2119(3). Supervision of state veterinarian over 
slaughter house, dairies, etc.; report and statistical 
bulletin. 

Slaughter houses are subjects to sanitary regulations. 
Schoen Bros. v. Pylant, 162 Ga. 565, 571, 134 S. E. 304. 



ARTICLE 10. 
Apples and Peaches; Grades and Marks. 

§ 2119(9). Commissioner of Agriculture to es- 
tablish grades and marking rules. — The Commis- 
sioner of Agriculture is hereby directed to estab- 
lish and promulgate from time to time official 
standard grades for all closed packages of peaches 
and apples, by which the quantity, quality, and 
size may be determined, and prescribe and pro- 
mulgate rules and regulations governing the 
marking which shall be required upon packages 
of peaches and apples for the purpose of show- 
ing the name and address of the producer or 
packer, the variety, quantity, quality, and size of 
the product, or any of them; provided that the 
Commissioner of Agriculture shall establish a 
grade for immature apples, and an unclassified or 
similar marking for all peaches and apples not in- 
cluded in the other grades established. Acts 1927, 
p. 191. 

§ 2119(10). Packages to be marked; stamps. — 

Whenever such standard for the grade or other 
classifications of peaches or apples under this Act 
becomes effective, every closed package contain- 
ing peaches or apples grown and packed for sale 
or transported for sale by any person, firm, com- 
pany, or organization shall bea'r conspicuously 
upon the outside thereof, in plain words and fig- 
ures, such marking as are prescribed by the Com- 
missioner of Agriculture under the provisions of 
this Act. 

Every crate or package of peaches or apples 
shipped by mail or express from any point within 
this State shall bear an adhesive stamp the price 
of which shall be one-half of one cent each, show- 
ing that they are classified under the provisions 
of this Act. 

Each bill of lading issued for a car of peaches 
loaded in bushel baskets, shipped from any point 
within this State, shall bear an adhesive stamp, 
the price of which shall be $2.00, showing that 
the contents of said car is classified under the 
provisions of this Act. 

Each bill of lading for a car of peaches loaded 
in crates, shipped from any point within this 
State, shall bear an adhesive stamp, the price of 
which shall be $2.50 showing that the contents 
of said said car is classified under the provisions 
of this Act. 

Each bill of lading issued for a car of peaches, 
loaded in half bushel baskets or in containers of 



smaller volume, shipped from any point within 
this State, shall contain an adhesive stamp, the 
price of which shall be $3.00, showing that the 
contents of said car is classified under the pro- 
visions of this Act. 

Each bill of lading issued for a carload of ap- 
ples loaded in bushel baskets or boxes, shipped 
from any point within this State, shall contain an 
adhesive stamp, the price of which shall be $3.00, 
showing that the contents of said car is classified 
under the provisions of this Act. 

Each bill of lading issued for a carload of ap- 
ples, shipped from any point within this State, 
loaded in smaller containers than one bushel, shall 
bear an adhesive stamp, the price of which shall 
be $3.50, showing that the contents of said car is 
classified under the provisions of this Act. Said 
stamps shall be sold by the Commissioner of Ag- 
riculture to the applicant, and shall be placed on 
said packages by the shipper, and on the bills of 
lading by the shipper at the time of the issuance 
of the same. Acts 1929, p. 306, § 1. 

§ 2119(11). Inspection; appointment of inspec- 
tors. — The Commissioner of Agriculture of the 
State of Georgia shall be charged with the en- 
forcement of the provisions of this article, and 
for that purpose shall have the power: (a) to en- 
ter and to inspect personally, or through any au- 
thorized agent, every place within the State of 
Georgia where peaches and apples are produced, 
packed, or stored for sale, shipped, delivered for 
shipment, offered for sale, or sold, and to inspect 
such places and all peaches and apples and con- 
tainers and equipment found in any such place, 
(b) to appoint, superintend, control, and discharge 
such inspectors and subordinate inspectors as in 
his discretion may be deemed necessary, for the 
special purpose of enforcing the terms of this 
Article, to prescribe their duties and fix their 
compensation, (c) Personally, or through any au- 
thorized agent or any such inspector, to forbid the 
movement of any closed package or packages of 
peaches or apples found to be in violation of any 
of the provisions of this Article, which have not 
been actually accepted by a common carrier for 
shipment in interstate traffic, and to require the 
same to be repacked or remarked. A carload of 
peaches or apples shall not be considered as ac- 
tually accepted by a common carrier for shipment 
until the loading is finished, the car sealed, and 
the bill of lading issued, (d) To cause prosecu- 
tion to be instituted for violations of this Article. 

§ 2119(12). Delivery prima facie evidence of offer 
to sell. — When peaches or apples in closed pack- 
ages are delivered to railroad station or a common 
carrier for shipment, or delivered to a storage 
house for storage, such delivery shall be prima 
facie evidence that the peaches or apples are of- 
fered or exposed for sale. 

§ 2119(13). Penalty. — Any person, firm, com- 
pany, organization, or corporation, who shall vio- 
late any of the provisions of this Article, shall be 
punishable by a fine of not more than five hun- 
dred dollars ($500.00), or imprisonment for a 
period not to exceed 90 days, either or both, for 
each offense. 



Ga.— 8 



[113] 



§ 2119(14) 



MILK AND CHEESE DAIRY INSPECTION 



§ 2119(19) 



§ 2119(14). Dealers protected by inspection, etc. 

— No person, firm, or corporation shall be prose- 
cuted under the provisions of this Article, when 
he or it can be established that the peaches or 
apples offered for sale have passed inspection by 
an authorized inspector of the State of Georgia, 
and bear the official Georgia State inspection 
stamp, or by an inspector of the United States 
Department of Agriculture, and found to be 
packed and marked in accordance with the re- 
quirements of the Commissioner of Agriculture 
of Georgia. 

§ 2119(15). Unfit fruit not to be shipped.— 

No person in the State of Georgia shall ship any 
peaches which are immature, or peaches or ap- 
ples unfit for human consumption; and no apples 
or peaches shall be offered for sale within the 
State of Georgia which do not bear on the pack- 
ages the marks and grades prescribed in section 
2119(10). 



ARTICLE 10 A. 
Milk and Cheese Dairy Inspection. 

§ 2119(16). Duties of State Veterinarian or his 
representative as to dairy inspection, etc. — It 

shall be the duty of the State Veterinarian or au- 
thorized representative: (1) to inspect or cause to 
be inspected as often as may be deemed practicable 
all creameries, public dairies, condenseries, butter, 
cheese and ice-cream factories, or any other place 
where dairy products are produced, manufactured, 
kept, handled, stored, or sold within the State. (2) 
To prohibit the production and sale of unclean or 
unwholesome milk, cream, butter, cheese, ice cream, 
or other dairy products. (3) To condemn for food 
purposes all unclean or unwholesome dairy prod- 
ucts, wherever he may find them. (4) To take 
samples anywhere of any dairy product or imita- 
tion thereof, and cause the same to be analyzed 
or satisfactorily tested according to the method of 
the Association of Official Agricultural Chemists 
in force at the time. (5) To assist the State 
Veterinarian in compiling and publishing an- 
nually statistics and information concerning all 
phases of the dairy industry in this State; and 
the manufacturers of dairy products, upon his re- 
quest, shall furnish the State Veterinarian such 
data and statistics as he may require, and these 
shall be used for the purpose of compiling statis- 
tical reports of the general dairy interests. Acts 
1929, p. 280, § 1. 

§ 2119(17). Definitions of terms used in act. — 

For the purpose of this Act (1) the term "dairy 
manufacturing plants" shall be construed to em- 
brace creameries, condenseries, public dairies, 
butter, cheese, ice cream, and other dairy fac- 
tories, and the term shall be considered also to 
mean such concerns as manufacture for sale 
dairy products, either at wholesale or retail. (2) 
The term "public dairies" shall also be con- 
sidered to mean any place where milk and cream 
are purchased from producers and sold or kept 
for sale, either at wholesale or retail. (3) The 
term "milk or cream station" shall be considered 



to mean any place where milk or cream may be 
received or purchased and held for shipment or 
delivery to a dairy manufacturing plant. (4) 
The term "milk or cream brokerage" shall be 
considered to mean any business that is con- 
ducted for the purpose of purchasing milk,, 
cream, or butter fat with the intent of resale 
without being converted into a finished product. 
(5) The term "field superintendent" shall be 
considered to mean any qualified person who is 
the duly authorized representative of any per- 
son, firm, company, or corporation engaged in 
buying, selling, or manufacturing dairy products, 
and who has supervision over buying stations 
and operators. (6) The term "cream tester" shall 
be considered to mean any person who performs 
the act of sampling or testing milk, cream, or 
other dairy products, the test of which is to be 
used as a basis of making payment for said 
products. Acts 1929, p. 281, § 2. 

§ 2119(18). Test of milk, cream, etc.— In de- 
termining the value of milk, cream, or other 
dairy products by the use of the Babcock test, 
it shall be unlawful to give any false reading or 
in any way manipulate the test so as to give a 
higher or lower per cent of butter fat than the 
milk, cream, or other dairy products actually 
contain, or to cause any inaccuracy in reading 
the per cent of butter fat by securing from any 
quantity of milk, cream, or other dairy products 
to be tested an inaccurate sample for the test. 
None other than the Babcock method, or such 
method of testings as may be approved by the 
State Veterinarian, may be employed when test- 
ing milk or cream, the test of which is to be 
used as a basis for making payment for the milk 
or cream thus tested. None other than the 
Torsion balance scales, or such scales as may be 
approved by the State Veterinarian, may be 
used when weighing cream for testing, when 
such tests are to be used as basis for making 
payment for such cream. It shall be unlawful 
to use adjustable scale weights in determining 
the weight of cream used in the Babcock test. 
Only such centrifuge shall be used as shall meet 
the approval of the State Veterinarian. Specifi- 
cations for apparatus and chemicals and direc- 
tions for testing milk and cream must conform 
to those adopted by the American Dairy Science 
Association, with such additions as are deemed 
advisable by the State Veterinarian, to make 
them applicable to the provisions of this Act. 
All test tubes, bottles, pipettes, burrettes or in- 
struments used in connection with testing or 
determining the value of milk, cream, or other 
dairy products by the use of the Babcock test, 
must be United States Government standard and 
shall be approved by the State Veterinarian. All 
milk and cream tests shall be maintained at a 
temperature of 135 to 140 degrees F. for at least 
3 minutes before the reading of the per cent of 
butter fat is made and recorded. In reading 
cream tests glymol, or its equivalent, must be 
used, and the samples under test must be held 
for 3 minutes in a water bath extending up as 
high on the graduated neck as the sample itself 
does. Acts 1929, p. 281, § 3. 



§ 2119(19). Licensing of cream testers. — It 

shall be the duty of the State Veterinarian to* 



[114] 



§ 2118(20) 



MILK AND CHEESE DAIRY INSPECTION 



§ 2119(22) 



establish a license department for the licensing 
of a "licensed cream tester," and of testing ap- 
paratus for milk and cream. Cream tester's 
license shall be issued for a period of one year 
from date of issue, unless previously revoked 
for cause. Upon expiration of the date of the 
license all licensed cream testers must again ap- 
ply for new license, which shall be granted the 
applicant upon paying the required fee, provided 
the applicant has not been found guilty of mak- 
ing fraudulent tests, or otherwise violating any 
of the provisions of this Act, or has permitted 
his license to lapse for a period of 12 months. 
It shall be unlawful for any person, firm, or 
corporation to employ as tester any person who 
does not have a license to operate testing ap- 
paratus for milk and cream. It shall be unlaw- 
ful for any person operating testing apparatus 
for milk and cream to fail to have said license 
posted in a conspicuous place in plain view to 
all persons entering the room in which all test- 
ing is done. The fee for issuing said license 
shall be five dollars, payable upon presentation 
of license. The same fee of five dollars shall 
accompany application for the renewal of license. 
Acts 1929, p. 282, § 4. 

§ 2119(20). State Veterinarian's duty as to 
weighing and testing. — It shall be the duty of 
the State Veterinarian and his deputies, and 
they are hereby authorized, to weigh and test 
milk, cream, and other dairy products for the 
purpose of ascertaining the percentage and 
weight of butter fat or other ingredients con- 
tained therein; and if said State Veterinarian or 
any of his deputies shall find, upon test, that 
there is a variance of one per cent, or more of 
butter fat between his test and that made by any 
person engaged in testing, buying, or selling 
cream, or .2 of 1% in buying or selling milk, 
said Veterinarian or Deputy Veterinarian shall 
cause his test to be verified and substantiated by 
the chemist of the Georgia State Department of 
Agriculture, and if such chemist shall find that 
the test made by such State Veterinarian or 
Deputy Veterinarian is correct, the test thus 
made and verified shall, in all prosecutions for 
violations of the provisions of this Act be prima 
facie evidence that the test made by the person 
engaged in testing, buying, or selling such milk, 
cream or other dairy products was falsely and 
fraudulently made, and the State Veterinarian 
is hereby authorized to recall and cancel the 
tester's license or permit of such person thus 
making fraudulent tests, or to bring criminal 
action against such persons, or both. Acts 1929, 
p. 283, § 5. 

§ 2119(21). Bottles and pipettes, how marked; 
bond of manufacturer. — All bottles and pipettes 
used in measuring milk or milk products for 
making determination of the per cent of fat in 
said milk or milk products shall have clearly 
blown or otherwise permanently marked in the 
side of the bottle or pipette the word "sealed," 
and in the side of the pipette or the side or 
bottom of the bottle of the same, initials or 
trademark of the manufacturer and his designat- 
ing number, which designating number shall be 
furnished by the State Veterinarian upon ap- 
plication by the manufacturer and upon the filing 



by the manufacturer of a bond in the sum of 
$1,000.00 with sureties to be approved by said 
State Veterinarian, conditioned upon conform- 
ance with the requirements of this section. A 
record of the bonds furnished, the designating 
numbers, and to whom furnished, shall be kept 
in the office of the Department of Agriculture. 
Any manufacturer who sells Babcock, or other 
milk, cream, or butter test bottles or milk 
pipettes, to be used in this State, that does not 
comply with the provisions of this section shall 
suffer a penalty of $500.00, to be recovered by 
the Attorney-General of the State in action in 
the name of the State, under the bond of such 
manufacturer; and any dealer who uses, for the 
purpose of determining the per cent, of milk fat 
in milk or milk products any bottles or pipettes, 
purchased after six months from the date of this 
Act shall take effect, that do not comply with the 
provision of this section relating thereto, shall 
be guilty of a misdemeanor, and upon conviction 
shall be punished as provided in section 18 of 
this Act. Acts 1929, p. 284, § 6. 

§ 2119(22). Unlawful acts and omissions in 
handling and sale of milk, cream, ice-cream, etc. 
— It shall be unlawful: (1) To handle milk, 
cream, butter, ice-cream or other dairy products 
in unclean or unsanitary places, or in an unsani- 
tary manner, or to keep, store or prepare for 
market any milk, cream or other dairy products 
in the same building or enclosure with any hide 
or fur house, or any cow, horse, or hog barns or 
s'heds, or other places where live stock is kept. 
Cream or milk receiving and buying stations 
must have outside doors or adjustable outside 
windows; and if cream stations have connecting 
doors with any other part of the building in 
which said station may be located, there must 
be installed at the connecting door a vestibule 
having solid doors provided with stone springs 
to keep them closed, and such vestibule must 
meet the approval of the State Veterinarian. 
The cream room must be used exclusively for 
the handling of dairy products. It shall have 
concrete floor, with proper drainage and sewer- 
age for the disposition of all waste water. It 
shall be equipped with running water, steam, and 
other equipment necessary for the thorough 
washing and sterilization of all cans, pails, sepa- 
rator parts, and anything that may come in di- 
rect contact with the milk or cream. The State 
Veterinarian and his deputies shall have the 
power, and they are hereby authorized, to forbid 
the handling of cream, milk, butter, ice-cream or 
other dairy products in any such place or places 
which in their judgment are unsanitary and will 
affect the purity of the milk, cream, butter, ice- 
cream, or other dairy products handled therein, 
or that will in any way injure the flavor or mar- 
ket value thereof. (2) To handle or ship milk, 
cream, or ice-cream, or other dairy products, in 
unclean or unsanitary vessels, or to expose milk, 
cream, or ice-cream, or other dairy products to 
flies or other contaminating influence likely to 
convey pathogenic or other injurious bacteria to 
such milk, cream, ice-cream or other daii^ 
products. (3) For any common carrier to neg- 
lect or fail to remove or ship from its depot, on 
the day of its arrival there for shipment, any 
milk, cream, or other dairy products left at such 



[115] 



2119(23) 



MILK AND CHEESE DAIRY INSPECTION 



§ 2119(27) 



depot for transportation. Railway and express 
companies must not allow merchandise of a con- 
taminating nature to be .stored on or with dairy 
products. (4) To allow milk or cream cans or 
ice-cream cans or ice-cream packers to remain at 
a railroad depot longer than one day from the 
date of their arrivad. (5) To use any branded or 
registered cream can or milk can or ice-cream 
packer or container for any other purpose than 
the handling, storing, or shipping, of milk, cream, 
or ice-cream. It shall be unlawful for any person 
other than the rightful owner thereof to use any 
can, bottle, or other receptacle if such receptacle 
is marked with the brand or trade mark of the 
owner. (6) For any person, firm, or corporation, 
purchasing ice-cream in cans, shipping bags and 
tubs which are to be returned to the manufac- 
turer to not cause such cans to be washed and 
cleaned as soon as emptied and with the bags 
and tubs stored in a dry place. (7) To sell or 
offer for sale milk, cream, butter, cheese, ice- 
cream, or other dairy products that are not pure 
and fres'h and handled with clean utensils. In all 
cases it shall be unlawful to sell or offer for sale 
milk or cream from diseased or unhealthy ani- 
mals or handled by any person suffering from or 
coming in contact with persons afflicted with any 
contagious disease, and it shall be unlawful to 
sell or offer for sale any milk or cream exposed 
to contamination or into which have fallen any 
unsanitary articles or any foreign substance 
which would render the milk or cream of the 
product manufactured therefrom unlit for human 
consumption. It shall be unlawful for any per- 
son, firm, or corporation to sell or expose for 
sale anywhere in this State milk, cream, butter, 
cheese, ice-cream, or other dairy products con- 
taining any preservatives of any kind whatsoever, 
except common salt or sugar, or that shall not 
comply with the standards promulgated by the 
State Veterinarian and approved by the Com- 
missioner of Agriculture. Acts 1929, p. 285, § 7. 

§ 2119(23). Pasteurization. — Pasteurization, 
for the purpose of this Act, is defined to mean 
the heating of milk, cream, or milk products to 
a temperature of at least 145 degrees F. and held 
at such temperature for not less than thirty 
minutes. All pasteurizing vats used for pasteur- 
izing shall be equipped with a recording ther- 
mometer, and for each vat of product pasteurized 
a separate record chart shall be used, said charts 
being dated and kept on file until called for by 
the State Veterinarian or deputy. It shall be 
unlawful to use any pasteurized milk, cream, or 
ice-cream mix without having on tile, subject to 
the demand of the State Veterinarian, a true rec- 
ord of pasteurization of said product. The fa- 
cilities for holding said product at a low tempera- 
ture until frozen must have the approval of the 
State Veterinarian. Samples of ice-cream taken 
for an official test shall be taken with a butter 
trier from a full or nearly full can of ice-cream in 
solid condition or directly from the ice-cream 
freezer. In all fruit creams an allowance of 2% 
reduction in fat content shall be allowed. Acts 
1929, p. 286, § 8. 

§ 2119(24). Quarterly reports to State Veteri- 
liarian.-^— -Each individual, firm, or corporation 

[1 



manufacturing ice-cream, butter, cheese, con- 
densed milk, powdered milk, evaporated milk or 
pasteurizing milk in this State shall make a 
quarterly report to the State Veterinarian, on 
blanks furnished by the State Veterinarian, set- 
ting forth the amount of their production during 
the quarter. In the report on ice-Cream the aver- 
age fat and serum solids content shall be given. 
Each individual, firm, or corporation manufactur- 
ing the dairy products set forth herein shall also 
furnish the State Veterinarian, on blanks fur- 
nished by the Veterinarian, the number of pounds 
of milk, cream, sweet or salt butter, evaporated 
milk, condensed milk, sweetened condensed milk 
or powdered milk, he or they have used during the 
quarterly period under report. The average fat 
content of the milk and cream used shall be re- 
ported. Acts 1929, p. 287, § 9. 

§ 2119(25). Condensed or evaporated milk, etc., 
unlawful additions to. — It shall be unlawful to sell 
keep for sale, or offer for sale any condensed or 
evaporated milk, concentrated milk, sweetened 
condensed milk, sweetened evaporated milk, 
sweetened concentrated milk, sweetened evapo- 
rated skimmed milk, or any of the fluid derivatives 
of any of them, to which has been added any fat 
or oil other than milk fat, either under the name 
of said products or articles or the derivatives 
thereof, or under any fictitious or trade name 
whatsoever. Acts 1929, p. 287, § 10. 

§ 2119(26). Ice-cream, when deemed adulter- 
ated. — Ice-cream shall be deemed adulterated: 

(1) If it contains saccharin or any preservative, 
mineral, or other substance or compound delete- 
rious to health; provided that this clause shall not 
be construed to prohibit the use of harmless color- 
ing matter when not used for fraudulent purposes. 

(2) If it contains any fats other than milk fat or 
any oils or paraffin added to, blended with or com- 
pounded with it; provided, that chocolate ice- 
cream and the coating of coated ice-cream may 
contain cocoa butter. (3) If it is made in whole 
or in part from, or contains, any milk product 
which is unfit for food. It shall be deemed un- 
lawful for any person, firm or corporation, his 
or its servant or agent to manufacture, sell or 
offer or expose for sale or have in possession with 
intent to sell or offer or expose for sale under the 
name of "Ice-Cream" any substance not conform- 
ing with the provisions of the three preceding sec- 
tions; or to sell ice-cream from a container or a 
compartment of a cabinet or fountain, which con- 
tains any article of food other than ice-cream or 
dairy products. Acts 1929, p. 288, § 11. 

§ 2119(27). License, quarterly payments by but- 
ter manufacturers. — It shall be unlawful for 
wholsesale or 'retail milk plant or plants built to 
manufacture butter, ice-cream, cheese, condensed 
milk or milk powder in the State of Georgia with- 
out first having applied for and obtained a license, 
signed by the State Veterinarian, bearing the seal 
of his office. Such license shall be conspicuously 
displayed in the applicants place of business; and 
the payment of the quarterly butter-fat tax in ac- 
cordance with the following schedule: 

Creameries: That each person, firm, partner- 
ship, company, or corporation engaged in the 

16] 



§ 2119(28) 



MILK AND CHEESE DAIRY INSPECTION 



§ 2119(32) 



manufacture of butter shall pay, through the of- 
fice of the State Veterinarian, not later than the 
fifteenth day of January, April, July and October, 
five cents (5c) for each one thousand pounds of 
butter fat purchased from producers during the 
three preceding calendar months. 

Ice-Cream Factories: That each person, firm, 
partnership, company or corporation engaged in 
the manufacture of ice-cream shall pay, through 
the office of the State Veterinarian, not later than 
the fifteenth day of January, April, July and Oc- 
tober, fifty cents (50c) for each one thousand gal- 
lons of ice-cream manufactured during the three 
preceding calendar months. 

Cheese Factories: That each person, firm, part- 
nership, company or corporation engaged in the 
manufacture of cheese shall pay, through the of- 
fice of the State Veterinarian, not later than the 
fifteenth day of January of each year, five cents 
(5c) for each thousand pounds or fraction thereof 
of butter fat purchased during the preceding year. 

Condenseries and Milk Powder Plants: That 
each person, firm, partnership, company or cor- 
poration engaged in the manufacture of condensed 
milk, condensed skimmed milk, powdered milk or 
powdered skimmed milk, shall pay, through the 
office of the State Veterinarian, not later than the 
fifteenth day of January, April, July and October, 
five cents (5c) fo'r each one thousand pounds of 
butter fat purchased during the three preceding 
calendar months. 

Milk Plants: That each person, firm, partner- 
ship, company or corporation engaged in the pas- 
teurization of milk or the bottling of raw or pas- 
teurized milk or the handling of whole milk for 
the purpose of wholesale or retail sale, shall pay, 
through the office of the State Veterinarian, not 
later than the fifteenth day of January, April, July 
and October, five cents (5c) for each thousand 
gallons of milk purchased during the three preced- 
ing calendar months. 

Nothing in this Act pertaining to the manufac- 
ture of butter shall apply to farmers or producers 
of milk and cream when churning milk or cream 
produced on their own farm, into what shall be 
known as dairy, country, or farm butter, or to 
prohibit such producers from making cheese out 
of milk and cream produced on their own farm, 
or prevent them from selling their milk or cream 
to individuals, hotels, restaurants or boarding 
houses. Aots 1929, p. 288, § 12. 

§ 2119(28). Cream tester's license; field superin- 
tendent's license; annual fee $5. — It shall be un- 
lawful to establish cream or milk buying station 
and install any person or persons as station op- 
erators without first having obtained a cream 
tester's license from the State Veterinarian. (2) 
Field superintendent's license may be obtained by 
making application to the State Veterinarian, 
passing the examination given under his direction, 
and paying the annual fee of five ($5.00) dollars, 
such licenses being renewable each year on the 
payment of the annual fee unless cancelled be- 
cause the holder thereof has been found guilty of 
violating the dairy law or the rules and regula- 
tions based thereon. Acts 1929, p. 290, § 13. 



§ 2119(29). Station license; annual fee $2; revo- 



cation. — It shall be unlawful to establish any milk 
or cream buying stations without first having ob- 
tained a station license from the State Veterina- 
rian. Such license may be obtained by making ap- 
plication accompanied by the annual fee of two 
($2.00) dollars, such license to be in force for one 
year, subject to revocation by the State Veterina- 
rian at any time the station shall be found to be 
constructed or operated in violation of the provi- 
sions of this Act. Acts 1929, p. 290, § 14. 

§ 2119(30). Milk and cream brokerage; license; 
annual fee $10; quarterly reports. — It shall be un-: 
lawful to engage in the milk or cream brokerage 
business without first having obtained a license 
from the State Veterinarian to operate and con- 
duct such business. Milk and cream brokerage as 
those of the dairy manufacturing plant being sub- 
ject to the annual license fee of ten dollars ($10.- 
00). The State Veterinarian may require quar- 
terly reports from such ibrokerage firms, showing 
the quantity of dairy products they are selling in 
the State. Acts 1929, p. 290, § 15. 

§ 2119(31). Annual reports to State Veterina- 
rian, as to purchase of milk and cream, amount of 
fat, price. — Creameries, ice-cream plants, milk 
plants (and cream and milk stations when buying 
cream or milk for plants operating outside the 
State) shall leport annually on or before the 1st 
day of January of each year the amount of milk 
or cream or both purchased during the last year, 
with the amount of fat in the milk or cream, and 
price paid for same. Any other data or statistics 
desired by the State Veterinarian shall be reported 
to him by said parties, firms or corporations ac- 
cording to and on blanks furnished by said Veter- 
inarian. The above concerns shall keep complete 
and accurate records of their business, and the 
State Veterinarian shall have free access to all such 
records. 

Said dairy manufacturing plants whose plants 
are located outside the State and are buying their 
milk and creani in the State of Georgia shall be 
subject to all regulations specified within this Act, 
being subject to the payment of all taxes, licenses 
and butter-fat tax on volume of the raw material 
purchased within the State of Georgia. Acts 1929, 
p. 290, § 16. 

§ 2119(32). Money received by State Veterina- 
rian, how handled. — All monies paid to or received 
by the State Veterinarian under the provisions of 
this Act shall be handled through the funds of the 
State Department of Agriculture and be paid into 
the State Treasury, quarterly, by the Commis- 
sioner of said department, there to be placed in a 
separate fund, which, is hereby appropriated to the 
State Department of Agriculture for administer- 
ing the provisions of this Act. Any unexpended 
balance now in funds available for the Dairy Di- 
vision are hereby reappropriated and made a part 
of the above-named fund, and any unexpended 
balance in said fund at the close of any fiscal 
year is hereby reappropriated to the State De- 
partment of Agriculture for the ensuing year. 
The State Auditor is hereby authorized to draw 
warrants against this separate fund, upon pre- 
sentation of properly itemized and fully verified 



[117] 



§ 2119(33) 



LICENSES 



§ 2158(3054) 



vouchers, approved by Commissioner of Agri- 
culture. Acts 1929, § 17. 

§ 2119(33). Violation of Act, a misdemeanor; 
penalty. — Any person, firm or corporation, and 
any officer, agent, representative, servant or em- 
ployee of such person, firm o'r corporation who 
violates any of the provisions of this Act shall 
be guilty of a misdemeanor, and his or their per- 
mit or license shall be subject to suspension or 
cancellation by the State Veterinarian. Upon 
conviction the offender shall be punished by a 
fine of not less than twenty-five dollars ($25.00) 
nor more than five hundred dollars ($500.00) for 
each offense. Acts 1929, p. 291, § 18. 

§ 2119(34). Enforcement of Act.— The State 
Veterinarian, by himself or his deputies, shall be 
charged with the enforcement of this Act. Acts 
1929, p. 292, § 19. 

§ 2119(35). Shipments from foreign state. — 
Nothing in this Act shall be construed to pro- 
hibit the shipments into this State from a foreign 
State and the first sale thereof in this State, in 
the original package intact and unbroken, of any 
of the products or articles, the manufacture, sale 
or exchange of which, or possession of which 
with intent to sell or exchange, is prohibited 
thereby. Acts 1929, p. 292, § 20. 



SIXTEENTH TITLE 

State Board of Game and Fish. 



CHAPTER 1 
Creation of Board. 

§ 2158 (j- 14). Park's Code. 

See § 2158 (4^). 

§ 2158(4i/Q. Powers of board over fishing dur- 
ing spawning seasons; recommendations by 
grand jury. — .Upon the recommendation of the 
grand jury of any county, except counties having 
a population of not less than 13,600 and not more 
than 14,300 according to the official census of 
the United States for 1920 or any future census, 
the said Board of Game and Fish shall have 
the power to regulate or prohibit the taking of 
fish from any streams or other waters of this 
State during any month or months in which said 
fish in said waters commonly spawn. That when 
such recommendation has been made by any 
grand jury and a certified copy thereof prepared 
by the clerk of the superior court of the county 
in which such action is had, and transmitted to 
the Board of Game and Fish, it shall be the duty 
of said board to and it shall be 'required to im- 
mediately pass an order carrying out the recom- 
mendation of said grand jury and advertise said 
order in the county affected in a newspaper of 
general circulation therein once a week for four 



weeks; and such o'rder shall not be effective until 
tihus advertised. That the recommendation of 
the grand jury as aforesaid shall specify the 
period of time during which said fishing shall be 
regulated or prohibited. Acts 1925, pp. 302, 
308; 1929, p. 238, § 1. 

Editor's Note.— The Act of 1929, excepted the counties 
stated from the operation of this section, and by section 2 
declared null and void any recommendation by any grand 
jury heretofore made, in any excepted county pursuant to 
this code section, as well as any and all orders passed by 
the Board of Game and Fish, pursuant to any such rec- 
ommendation. 



CHAPTER 2 

State Commissioner of Game and Fish. Tide- 
water Commissioners, Wardens, In- 
spectors and Patrolmen. 

§ 2158 (14). Tidewater commissioner's office. 

This section does not mean that an office temporarily 
located within such territory shall be permanently es- 
tablished in one fixed place. But such board can, in the 
'exercise of its sound discretion, remove and locate th^ 
office of the tidewater commissioner to some convenient 
place in "tidewater Georgia" that is best suited for its 
purposes. City of Darien v. Clancy, 167 Ga. 848, 146 S. 
E. 767. 

Where a city located within the territory described in 
the act of 1924 offered, as an inducement to the State 
Board of game and fish, a certain dock and lights and 
water free if the office of the tidewater commissioner 
was located in that city, and the board did accept such 
inducements by locating the office of the commissioner 
temporarily within such city, and used such offered in- 
ducement, this would not create such "vested rights" ui 
behalf of the city, under the written instrument as set 
out in the petition, as that the board could not subse- 
quently, in the exercise of a sound discretion, remove - 
such office to another city located within the tidewater 
territory, which was more "convenient" for the purposes 
of the board. City of Darien v. Clancy, 167 Ga. 848, 146 
S. E. 767. 



CHAPTER 3. 
Oysters and Oyster Beds. 

§ 2158(24). Owners of private oyster beds may 
come under Act. 

Cited in Camp v. State, 34 Ga. App. 591, 130 S. E- 606. 



CHAPTER 4 
Licenses 

§§ 2158(j-21)-2158(j-22). Park's Code. 

See § 2158(302^). 

§ 2158(30^4). Trapper's license fee. — One 

who traps fur-bearing animals for the purpose of 
selling animals o'r their hides, skins, or pelts 
shall be required to provide himself with a trap- 
per's license to be issued by the Commissioner 
of Game and Fish, on written application, upon 
the same conditions as are prescribed for the is- 



[118] 



§ 2158(30^) 



LICENSES 



§ 2158(30^) 



suance of hunting license: Provided, however, $25.00. All trapper's licenses shall authorize the 

that nothing in this section shall apply to the holder to engage in trapping anywhere in the 

purchase of a license for the trapping of fur- j State of Georgia. Acts. 1925, pp. 302, 305, §§ 

bearing animals for the purpose of selling their 12, 13; 1929, p. 333, § 1. 

hides, skins, or pelts in Counties of this State Editor's Note.— This section as originally appearing was 

having a population of not more than 8,406 or codified from §§ 12 and 13 of the Act of 1925, § 12 includ- 

-i ,i ^ Jnn j' ,i rc_ • i tt -j. j inff the first sentence of the code section and the penal 

less than 8,400 according to the official United provision codified as P . c . § 594(13). Acts of 1929, p. 333, 

States census of 1920. A trapper's license shall amended § 12 of the Act of 1925, by adding the proviso 

ht issued to a resident of the State of Georgia excepting the counties stated from the operation of the 

,, , r r r <*„ ,.„ , , law. But the Act of 1929, p. 334, subsequently approved, 

upon the payment of a fee of $3.00, and to a repealed said , § 12 without making any re f e rence to the 

non-resident upon the payment of a fee of Act of 1925, p. 333. 

[119] 



THE CIVIL CODE 



FIRST TITLE 

Of Persons. 



CHAPTER l. 

Different Kinds of Persons, Their Rights and Du- 
ties. 



ARTICLE 1. 
Of Citizens. 

§ 2159. (§ 1802.) Natural and artificial persons. 

Creation of Corporation Legislative Function. — A corpora- 
tion can be brought into existence only as the result of ex- 
press legislation. The conference of power upon persons to 
organize a corporation is legislative in character, and must 
be done by direct legislation, or be founded upon legislative 
nr constitutional provisions. Free Gift Society v. Edwards, 
163 Ga. 857, 865, 137 S. E. 382. 

§ 2167. (§ 1810). Females. 

Cited in Curtis v. Ashworth, 165 Ga. 782, 786, 142 S. 
F. 111. 



ARTICLE 3. 
Of Persons of Color. 

§ 2177. (§ 1820.) Who afe persons of Color.— 

All negroes, mulattoes, mestizos, and their de- 
scendants, having any ascertainable trace of either 
negro or African, West Indian, or Asiatic Indian 
blood in their veins, and all descendants of any 
person having either negro or African, West In- 
dian, or Asiatic Indian blood in his or her veins, 
shall be known in this State as persons of color. 
Acts 1865-6, p. 239; 1927, p. 272. 

Editor's Note. — This section prior to its amendment was 
much less broad. It merely included negroes, mutators, 
mestizos, and their descendants, having one-eighth negro 
or African blood in their veins. 

§ 2177(1). Registration as to race. — The State 
Registrar of Vital Statistics, under the supervision 
of the State Board of Health, shall prepare a 
form for the registration of individuals, whereon 
shall be given the racial composition of such in- 
dividual, as Caucasian, Negro, Mongolian, West 
Indian, Asiatic Indian, Malay, or any mixture 
thereof, or any other non-Caucasic strains, and if 
there be any mixture, then the racial composition 
of the parents and other ancestors in so far as 
ascertainable, so as to show in what generation 
such mixture occurred. Said form shall also give 
the date and place of birth of the registrant, 
name, race, and color of the parents of registrant, 
together with their place of birth if known, name 



of husband or wife of registrant, with his or her 
place of birth, names of children of registrant with 
their ages and place of residence, place of resi- 
dence of registrant for the five years immediately 
preceding registration, and such other information 
as may be prescribed for identification by the 
State Registrar of Vital Statistics. Acts 1927, 
p. 272. 

§ 2177(2). Supply of forms.— The State Regis- 
trar of Vital Statistics shall supply to each local 
registrar a sufficient number of such forms to 
carry out the provisions of this Act. 

§ 2177(3). Local registrar must cause each per- 
son in district to execute form., etc. — Each local 
registrar shall personally or by deputy, upon re- 
ceipt of said forms, cause each person in his dis- 
trict or jurisdiction to execute said form in dupli- 
cate, furnishing all available information required 
upon said form, the original of which form shall 
be forwarded by the local registrar to the State 
Registrar of Vital Statistics, and a duplicate de- 
livered to the ordinary of the county. Said form 
shall be signed by the registrant, or, in case of 
children under fourteen years of age, by a parent, 
guardian, or other person standing in loco pa- 
rentis. The execution of such registration certifi- 
cate shall be certified to by the local registrar. 

§ 2177(4). Untrue statement.- — If the local regis- 
trar have reason to believe that any statement 
made by any registrant is not true, he shall so 
write upon such certificate before forwarding the 
same to the State registrar or ordinary, giving his 
reason therefor. 

§ 2177(5). Penalty for refusal to execute regis- 
tration certificate, etc. — It shall be unlawful for 
any person to refuse to execute said registration 
certificate as provided in this Act, or to refuse to 
give the information required in the execution of 
the same; and any person who shall refuse to exe- 
cute such certificate, or who shall refuse to give 
the information required in the execution of the 
same, shall be guilty of a misdemeanor, and shall 
be punished as prescribed in section 1065 of the 
Penal Code of Georgia of 1910. Each such re- 
fusal shall constitute a separate offense. 

§ 2177(6). Fee for registration 30 cents; how 
divided. — The local registrar shall collect from 
each registrant a registration fee of thirty cents, 
fifteen cents of which shall go to the local regis- 
trar and fifteen cents of which shall go to the 
State Board of Health, to be used in defraying ex- 
penses of the State Bureau of Vital Statistics. If 
any registrant shall make affidavit that through 
poverty he is unable to pay said registration fee of 
thirty cents, the local registrar shall receive a reg- 
istration fee of only ten cents for such registra- 
tion, which sum shall be paid out of the funds of 
the State Bureau of Vital Statistics, and the State 
Bureau of Vital Statistics shall receive no fee for 



[120] 



§ 2177(7) 



PERSONS OF COLOR 



§ 2177(13) 



such registration. This section shall not apply to 
the registration of births or deaths, the registration 
of which is otherwise provided for. 

§ 2177(7). False registration, felony; punish- 
ment. — It shall be a felony for any person to wil- 
fully or knowingly make or cause to be made a 
registration certificate false as to color or race, 
and upon conviction thereof such person shall be 
punished by imprisonment in the penitentiary for 
not less than one year and not more than two 
years. In such case the State registrar is author- 
ized to change the registration certificate so that 
it will conform to the truth. 

§ 2177(8). Form of application for marriage li- 
cense. — The State Registrar of Vital Statistics 
shall prepare a form for application for marriage 
license, which form shall require the following in- 
formation to be given over the signature of the 
prospective bride and groom; name and address; 
race and color; place of birth; age; name and ad- 
dress of each parent; race and color of each 
parent; and whether the applicant is registered 
with the Bureau of Vital Statistics of this or any 
other State, and, if registered, the county in which 
such registration was made. The State Registrar 
of Vital Statistics shall at all times keep the ordi- 
naries of each county in this State supplied with 
a sufficient number of said form of application for 
marriage license to care for all applications for 
marriage license. Each prospective bride and 
each prospective groom applying for marriage li- 
cense shall fill out and execute said application in 
duplicate. 

§ 2177(9). Filing application for marriage li- 
cense. — Upon such applications for marriage li- 
cense being filed with the ordinary by the prospec- 
tive bride and prospective groom, the ordinary 
shall forward the original of such application to 
the State Registrar of Vital Statistics, and retain 
the duplicate of such application in his files. 

§ 2177(10). Report by State Registrar of Vital 
Statistics after examination as to registration of 
applicant. — The ordinary shall withhold the issu- 
ing of any marriage license until a report upon 
such application has been received from the State 
Registrar of Vital Statistics. Said report from the 
State Registrar of Vital Statistics shall be for- 
warded to the ordinary by the next return mail, 
and shall state whether or not each applicant is 
registered in the Bureau of Vital Statistics; if 
registered, the report shall state whether the 
statements made by each applicant as to race and 
color are correct according to such registration 
certificate. If the registration certificate in the 
office of the Bureau of Vital Statistics show that 
the statement of either applicant as to race or 
color are untrue, the report of the State Registrar 
of Vital Statistics shall so state, and in such case 
it shall be illegal for the ordinary to issue a mar- 
riage license to the applicants, until the truth of 
such statements of the applicants shall have been 
determined in a legal proceeding brought against 
the ordinary to compel the issuing of such li- 
cense. If the report from the State Registrar of 
Vital Statistics shows that the applicants are not 
registered, and if the State Bureau of Vital Sta- 



tistics has no information as to the race or color 
of said applicants, then the ordinary shall issue the 
marriage license if he has no evidence or knowl- 
edge that such marriage would be illegal. If one 
of the applicants is registered with the State Bu- 
reau of Vital Statistics and the other applicant is 
not so registered, if the records of the Bureau of 
Vital Statistics contain no information to dis- 
prove the statements of either applicant as to 
color or race, then the ordinary shall issue the 
marriage license, if he has no evidence or knowl- 
edge that such marriage would be illegal. Pro- 
vided, that where each party is registered and such 
registration certificate is on file in the office of 
the ordinary of the county where application for 
marriage license is made, it shall not be necessary 
for the ordinary to obtain any information from 
the State Bureau of Vital Statistics; and provided 
further, that when any person who has previously 
registered as required herein moves to another 
county, he may file with the ordinary of the 
county of his new residence a certified copy of his 
registration certificate, which shall have the same 
effect as if such registration had been made origi- 
nally in said county. 

§ 2177(11). Application for marriage license by 
one not born in this State. — Where any application 
for marriage license shows that such applicant 
was not born in this State and is not registered 
with the Bureau of Vital Statistics of this State, 
the ordinary shall forward a copy of such appli- 
cation to the State Registrar of Vital Statistics 
of this State, and shall also forward a copy of 
the application to the clerk of the superior or cir- 
cuit court, as the case may be, of the county of 
the applicant's birth, and another copy to the Bu- 
reau of Vital Statistics, at the capitol of the State, 
of the applicant's birth, with the request that the 
statements therein contained be verified. If no 
answer be received from such clerk or Bureau of 
Vital Statistics within ten days, the ordinary shall 
issue the license if he have no evidence or knowl- 
edge that such marriage would be illegal. If an 
answer be received within ten days, showing the 
statement of such applicant to be untrue, the ordi- 
nary shall withhold the issuing of the license until 
the truth of such statements of the applicant shall 
have been determined in a legal proceeding brought 
against the ordinary to compel the issuing of such 
license. In all cases where answers are received 
from such clerk or Bureau of Vital Statistics, a 
copy of the answer shall be forwarded to the 
State Registrar of Vital Statistics of this State. 

§ 2177(12). Return of license after marriage. — 

When a marriage license is issued by the ordinary, 
it shall be returned to the ordinary by the officer 
or minister solemnizing the marriage, and for- 
warded by the ordinary to the State Registrar of 
Vital Statistics, to be permanently retained by said 
registrar. 

§ 2177(13). "White person" defined.— The term 
"white person" shall include only persons of the 
white or Caucasian race, who have no ascertainable 
trace of either Negro, African, West Indian, Asiatic 
Indian, Mongolian, Japanese, or Chinese blood in 
their veins. No person shall be deemed to be a 
white person any one of whose ancestors has been 



[121] 



§ 2177(14) 



CORPORATIONS, THEIR CREATION, ETC. 



§ 2192(1) 



duly registered with the State Bureau of Vital Sta- 
tistics as a colored person or person of color. 

§ 2177(14). Unlawful for whites to marry other 
than white; penalty. — It shall be unlawful for a 
white person to marry any save a white person. 
Any person, white or otherwise, who shall 
marry or go through a marriage ceremony in 
violation of this provision shall be guilty of a 
felony, and shall be punished by imprisonment 
in the penitentiary for not less than one nor 
more than two years, and such marriage shall 
be utterly void. 

§ 2177(15). False statement in application; pen- 
alty. — Any person who shall make or cause to be 
made a false statement as to race or color of him- 
self or parents, in any application for marriage li- 
cense, shall be guilty of a felony, and shall be pun- 
ished by imprisonment in the penitentiary for not 
less than two nor more than five years. 

§ 2177(16). Ordinary's noncompliance with law.- — 
Any ordinary who shall issue a marriage license 
without complying with each and every provision 
of this Act shall be guilty of and punished as for 
a misdemeanor. 

§ 2177(17). Performing marriage ceremony in 
violation of law. — If any civil officer, minister, 
or official of any church, sect, or religion, au- 
thorized to perform a marriage ceremony, shall 
wilfully or knowingly perform any marriage 
ceremony in violation of the terms of this Act, 
he shall be guilty of and punished as tor a mis- 
demeanor. 

§ 2177(18). Report of violation of law. — If any 

case of a marriage in violation of the provisions 
of this Act is reported to the State Registrar of 
Vital Statistics, he shall investigate such report, 
and shall turn over to the Attorney-General of the 
State the information obtained through such in- 
vestigation. 

§ 2177(19). Birth of legitimate child of white 
parent, and colored parent, report of, and prosecu- 
tion. — When any birth certificate is forwarded to 
the Bureau of Vital Statistics, showing the birth 
of a legitimate child to parents one of whom is 
white and one of whom is colored, it shall be the 
duty of the State Registrar of Vital Statistics to 
report the same to the Attorney-General of the 
State, with full information concerning the same. 
Thereupon it shall be the duty of the Attorney- 
General to institute criminal proceedings against 
the parents of such child, for any violation of the 
provisions of this Act which may have been com- 
mitted. 

§ 2177(20). Duty of Attorney-General and solic- 
itor-General as to' prosecution — It shall be the 
duty of the Attorney-General of the State, as 
well as the duty of the Solicitor-General of the 
Superior Court where such violation occurs, to 
prosecute each violation of any of the provisions 
of this Act, when the same is reported to him by 
the State Registrar of Vital Statistics. If the At- 
torney-General fails or refuses to prosecute any 



such violation so reported to him by the State 
Registrar of Vital Statistics, the same shall be 
grounds for impeachment of the Attorney-Gen- 
eral, and it shall be the duty of the State Regis- 
trar of Vital Statistics to institute impeachment 
proceedings against the Attorney-General in such 
case. 



CHAPTER 2 
Of Domicile, and Manner of Changing the Same 

§ 2181. (§ 1824.) Domicile. 

Meaning of "Permanently" as Used in Section. — The word 
"permanently" is used in this section in contradistinction 
from the word "temporarily." Alvaton Mercantile Co. v. 
Caldwell, 34 Ga. App. 151, 128 S. E\ 781. 

Residence and Domicile Distinguished. — The removal to an- 
other county and there renting a house, did not constitute a 
change of domicile, where the removal was for the purpose 
of educating children, the former home was maintained, 
the incidents of citizenship there discharged, and there was 
at no time an intention to provide a fixed place of abode in 
the place of removal, or to there establish permanent resi- 
dence. Alvaton Mercantile Co. v. Caldwell, 34 Ga. App. 
151, 128 S. E\ 781. See § 2186 and notes thereto. 

§ 2186. (§ 1829.) Change of domicile. 

Involves Exercise of Volition and Choice. — As to a per- 
son sui juris, the matter of making a change in domicile is 
one involving the exercise of volition and choice. Stanfield 
v. Hursey, 36 Ga. App. 394, 136 S. E. 826. See notes to § 
2181. 

§ 2187. (§ 1830.) Of persons not sui juris. 

Presumption and Proof of Change. — Where a resident of 
this state was adjudged insane by the courts of this state in 
1910, he was at least prima facie incapable thereafter of 
making a change of his domicile. Proof that, after such ad- 
judication, he "went over to stay with his people in North 
Carolina," and was placed in a public institution of that 
state for insane persons, is insufficient to show that such 
person ceased to be a resident of the state of Georgia, or 
that his removal from this state was such as to suspend 
the operation of the statute of limitations as to a debt 
against him. Stanfield v. Hursey, 36 Ga. App. 394. Compare 
Jackson v. Southern Flour, etc., Co., 146 Ga. 453, 91 S. E\ 
481. 

Cannot Change of Own Volition. — A person who has 
been adjudged insane can not, by his own act or volition, ef- 
fect a change in his domicile. Stanfield v. Hursey, 36 Ga. 
App. 394, 395, 136 S. E. 826. 



SECOND TITLE 

Corporations. 



CHAPTER J 

Corporations, Their Creation, Powers, and Lia- 
bilities 



ARTICLE 2 
Their Creation 

§ 2192(1). Application for charter, etc.; un- 
lawful use of name; notice. 

By Transferee of Purchaser of Business. — Having the 



[122 J 



§ 2200 



LIABILITY OF STOCKHOLDERS 



§ 2247 



right to use the name, which is included in the good-wdl 
•expressly sold under a contract, the purchaser could trans- 
fer and assign this right, and the transferee of this right 
would have the authority to procure a charter tor the pur- 
pose of carrying on the business under the same name or 
substantially the same name as original vendor corpora- 
tion. Morgan v. Frank E- Block Co., 167 Ga. 463, 146 S. 
E. 19. 



ARTICLE 4 
Corporation Commissioner 

§ 2209. Returns of corporations. 

Editor's Note. — The section does not in any manner pur- 
port by its terms to prohibit a corporation from doing busi- 
ness in this State until it shall have filed the report. Ac- 
cordingly, a corporation doing business in this State prior to 
making the report does not thereby violate the terms of 
the section, the terms of the statute which in such a case it 
does violate being merely the requirement to file the 
report, and pay the fee provided for in section 2210, which 
breach renders the corporation subject, within the discretion 
of the secretary of state, to the penalty imposed thereby. 
See Alston v. New York Contract Purchase Corp., 36 Ga 
App. 777, 138 S. E. 270. 

§ 2210. Fees. 

See Editor's Note under section 2209. 

§ 2211. Penalty for non-compliance. 

Effect of N on -Conformance upon Contracts. — The penalty 
prescribed being all inclusive, and the corporation not being 
prohibited by such breach of duty from doing business within 
the State, its contracts are not rendered void by a failure to 
comply with the requirements mentioned. Alston v. New 
York Contract Purchase Corp., 36 Ga. App. 777, 138 S. E. 
270. See Editor's Note under section 2209. 



. ARTICLE 5 
Powers and Liabilities of Corporations 

§ 2216. (§ 1852). Common powers. 

By-Laws Must Not Be Inconsistent with Charter. — By- 
laws adopted under authority of this section must, of 
course, not be inconsistent with the charter of the cor- 
poration and the purposes for which the corporation was 
cieated, must not infringe the common or statute law of 
the State, must be reasonable, must not defeat or impair 
any vested right of its stockholders or members, and 
must not be contrary to public policy. Hornady v. 
Goodman, 167 Ga. 555, 572, 146 S. E. 173. 

Cited in McKenzie v. Guaranteed Bond, etc., Co., 168 
Ga. 145, 148, 147 S. E. 102. 



§ 2219. (§ 1855). Transfer of shares, when 
complete. 

Applied in Mack v. Pardee, 39 Ga. App. 310, 318, 147 
S. E. 147. 

§ 2220. (§ 1856). Organization before capital 
subscribed for. 

In General. — While individuals can not bind a corporation 
without express or implied authority from the stock- 
holders or the board of directors, they can bind them- 
selves by organizing and transacting business of the cor- 
poration before the minimum capital stock has been sub- 
scribed, under this section. Grandall v. Shepard, 166 Ga. 
396, 143 S. E. 587. 

This section is not a legislative enactment, but a codi- 
fication of the principle announced in Burns v. Beck & 
Gregg Hdwe. Co., 83 Ga. 471 (6), 10 S. E- 121. See Ham 
v. Robinson Co., 146 Ga. 422, 445, 91 S. E. 483; Howard 
v. Long, 142 Ga. 789, 791, 83 S. E- 852; Mobley v. Sasser, 
38 Ga. App. 382, 383, 144 S. E. 151. 



This section has not been repealed, amended, or modi- 
fied by direct legislation. Mobley v. Sasser, 38 Ga. App. 
382, 384, 144 S. E- 151. 

Neither under the provisions of § 2220 of the Civil Code 
of 1910, nor under the provisions of the general banking 
act, did the superintendent of banks have any authority 
for bringing these suits. See § 2366(52). Mobiey v. Sas- 
ser, 38 Ga. App. 382, 144 S. E. 151. 

Set-Off. — Against an action at law, brought by one of 
the organizers and participants referred to in this sec- 
tion, on a note given by one of the creditors in renewal 
of an accommodation note given to the corporation so or- 
ganized without its minimum capital stock subscribed, 
the maker can set off in equity the liability of the holder 
of the renewal note under that statute. Grandall v. 
Shepard, 166 Ga. 396, 143 S. E. 587. 



§ 2224. (§ 1860). Proceedings 
stockholders, when allowed. 



by minority 



Applied in Peoples Bank v. So. Investment Co., 164 Ga. 
31, 137 S. E. 547. 



§ 2225. (§ 1861). Responsibility for acts of 
officers. 

Where By-Law Not Known to Plaintiff. — In a suit up- 
on a note executed in behalf of a corporation by one as 
manager, the corporation having authority under its char- 
ter to issue negotiable paper in the due and ordinary 
course of its business (Jacobs Pharmacy Co. v. Southern 
Banking, etc., Co., 97 Ga. 573, 25 S. E. 171), it is no de- 
fense that by reason of a by-law, not known to the plain- 
tiff, only the president could execute notes in behalf of 
the corporation. LaGrange Lumber & Supply Co. v. 
Farmers & Traders Bank, 37 Ga. App. 409, 140 S. E. 765. 

M. having apparent authority as assistant manager to 
execute indorsements, even the corporation represented 
by him could not defeat such indorsements meiely by al- 
leging that in truth and in fact he had no such authority 
and that his act in indorsing the paper had not been rati- 
fied. Much less could the indorsement be defeated by a 
third person (as in this case the defendant acceptor) by 
allegations which altogether fail to charge the plaintiff 
with notice of such lack of authority in the agent. Mas- 
sell v. Fourth Nat. Bank, 38 Ga. App. 601, 604, 144 S. 
E. 806. 



§ 2226. (§ 1862.) No collateral attack as to cor- 
porate existence. 

Editor's Note. — This section is merely a codification of the 
universally accepted doctrine. Since the Dartmouth College 
Case the principle then announced that a charter to a pri- 
vate corporation constitutes a contract between the State 
and the incorporators have been controlling, and this alone 
is sufficient reason why persons not parties to the contract 
should not be allowed to attack its validity. That right be- 
longs to the State. The State having bestowed life upon the 
corporation and dictated what it can and can not do, also 
has the right to waive violations of the contract on the part 
of the incorporators. However, this doctrine should never 
be applied in favor of the said incorporators themselves, to 
the prejudice of a person who has not dealt with them as a 
corporation. Hence, any person whose property is sought to 
be taken under the right of eminent domain may challenge 
the legality of the corporation's charter, such person not 
having recognized or dealt with the corporation as such. 
Rogers v. Taccoa Power Co., 161 Ga. 524, 131 S. E. 517. See 
also Academy of Music v. Flanders Bros., 75 Ga. 14; 20 
Harvard Law Review 472. 



ARTICLE 7 

Liability of Stockholders 

§ 2247. (§ 1888). Liability of stockholder after 
transfer of stock. 



See § 2366(71). 



[123] 



§ 2258 



PRIVATE CORPORATIONS 



§ 2280 (vv-2) 






It is not essential to the Lability of a stockholder in an 
insolvent banking corporation, for the assessment of his 
capital stock in the corporation for the benefit of the cred- 
itors of the corporation that the stock stand on the books 
of the corporation in the name of the stockholder assessed, 
but such assessment may be made against the leal owner, 
although the stock stands on the books of the corporation 
in the name of another who has no interest therein. Do:>- 
tev v. MoJbley, 38 Ga. App. 508, 144 S. E. 385. 



ARTICLE 9 
Corporations, How Served 

§ 2258. (§ 1899.) Service of process, how per- 
fected. 

II. SERVICE UPON AGENT. 

What Constitutes an Agent within Meaning of Section. — 

Where the person upon whom a rule nisi was served exer- 
cised large discretionary and supervisory powers he was held 
to be an agent of the defendant company, within the mean- 
ing of the section. Georgia Creosoting Co. v. Fowler, 35 Ga. 
App. 372, 133 S. E. 479. 

Same — Ticket Agent of Railroad Selling for Pullman Com- 
pany. — Where the ticket agents of a railroad company sold 
tickets furnished to them by the Pullman Company and ac- 
counted therefor directly to that company from which they 
received instructions under an agreement without compen- 
sation, they were agents of the Pullman Company who rep- 
resented it in its business and on whom service of process 
might legally be made in a suit against it, under this sec- 
tion. Huckabee v. Pullman Co., 8 Fed. (2d), 43. 

Same — Agents Other Than One Designated for Service. — 
That a foreign corporation has designated certain persons 
as its agents for service in the state does not render invalid 
service of process against it on others, who are in fact its 
agents for that purpose under the provisions of the state 
statute. Huckabee v. Pullman Co., 8 Fed. (2d), 43. 

III. LEAVING COPY AT PLACE OF BUSINESS. 

The essentials for a suit against a foreign corporation are 

that it shall be engaged in business in the state, and under 
this section, that service be made upon an agent who rep- 
resents the corporation in its business or by leaving the 
process at the place of transacting the usual and ordinary 
public business of such corporation. Huckabee v. Pullman 
Co., 8 Fed. (2d), 43. 

IV. APPLIED TO FOREIGN CORPORATIONS. 

As to who is agent, see II. Service upon Agent; as to place 
of service, see III. Leaving Copy at Place of Business; as 
to sufficiency of return, see V. The Return. 

V. THE RETURN. 

What Return Should Show. — A return of service of proc- 
ess on a foreign corporation, by leaving a copy of the writ 
"at the office and place of doing business of said corpora- 
tion," but which failed to state that it was "the place of 
transacting the usual and ordinary public business of such 
corporation," is insufficient under this section. Huckabee 
v. Pullman Co., 8 Fed. (2d), 43. 



§ 2259. (§ 1900). Where suits may be brought 
on contracts or for tort. 

This history of the legislation upon the subject of the 
venue of suits against corporations discloses that, with the 
possible exceptions of insurance and telegraph companies, 
suits against domestic corporations may, and in the case of 
railroads shall, be brought in the county where the torts 
are commited, or where contracts are made or to be per- 
formed. Acts permitting corporations to be sued in coun- 
ties other than those of their domicile should, because of 
the above constitutional principle and the policy embraced 
therein, be construed strictly, and not extended beyond the 
requirements of their terms. Citizens & Southern Bank v. 
Taggart, 164 Ga. 351, 358, 138 S. E- 989, citing Etowah Mill- 
ing Co. v. Crenshaw, 116 Ga. 406, 42 S. E- 709. 

This section does not repeal, but ils cumulative only of 
the general provisions of law that suits against domestic 
corporations, including suits ex contractu, may be brought 



within the county where, by the charter of the corporation, 
its principal office is located. See, in this connection. South- 
ern Lumber Co. v. Ramsey-Wheeler Co., 38 Ga. App. 
481, 144 S. E. 349. 






CHAPTER 2 
Private Corporations 



ARTICLE l 
Banks 



SECTION 3 
Preliminary Provisions 

§§ 2262(a), 2262(c), 2262(f). Park's Code. 

See §§ 2366(1), 2366(3), 2366(6), respectively. 

§ 2263 (j). Park's Code. 

See § 2366(16). 

§ 2267(e). Park's Code. 

See § 2366(49). 

§§ 2268(e) -2268(g). Park's Code. 

See § 2366(56) -2366(58). 

§§ 2268(g-l), 2268(i), 2268(j), 2268(1). Park's 
Code. 

See §§ 2366(52), 2366(60), 2366(61), 2366(63), respectively. 

§§ 2268(n), 2268(p), 2268(s), 2268(t) 2268(x). 
Park's Code. 

See §§ 2366(66), 2366(67), 2366(70), 2366(71), 2366(75), 
respectively. 

§§ 2269(a), 2269(g). Park's Code. 

See §,§ 2366(80), 2366(86), respectively. 

§§ 2279 (a) -2279(d), 2279(g). Park's Code. 

See §§ 2366 (139) -2366) 142), 2366(145). 

§§ 2280(b), 2280(e), 2280(k), 2280(m). Park's 
Code. 

See §§ 2366(148), 2366(151), 2366(157), 2366(159), respec- 
tively. 

§§ 2280(n), 2280(r), 2280(w), 2280(hh). Park's 
Code. 

See §§ 2366(160), 2366(164), 2366(169), 2366(180), respectively. 

§§ 2280(mm), 2280(pp), 2280(rr), 2280(tt). 
Park's Code. 

See §§ 2366(185), 2366(188), 2366(190), 2366(192), respectively. 



§§ 2280(vv), 2280(vv-l), 2280(vv-2). Park's 
Code. 

See •§§ 2366(194), 2366(195a), 2366(195b). 
[124] 



§ 2282(b) 



PRIVATE CORPORATIONS 



§ 2366(6) 



§§ 2282(b), 2282(c). Park's Code. 

See §§ 2366(196a), 2366(196b). 

§ 23616(1). Bank, definition of. 

Constitutionality. — The banking act is not unconstitutional 
because in conflict with the constitution, section 6437, which 
provides that "No law or ordinance shall pass which refers 
to more than one subject-matter." Felton v. Bennett, 16J 
Ga. 849, 137 S. F. 264. 

Nor is the act violative of the foregoing constitutional pro- 
visions for the reason that there is contained in the body of 
the act "matter different from what is expressed in the title 
thereof." Felton v. Bennett, 163 Ga. 849, 137 S. F. 264. 

Nor does it violate the constitution, section 6379. It is 
within the power of the General Assembly, without violating 
the constitution to impose upon a designated official the 
exercise of duties essentially ministerial, though quasi-ju- 
dicial, by the creation of administrative departments sub- 
ject to the Governor as the head of the executive depart- 
ment, and thus to create new departments which in no wise 
affect the distinctness and independence of either the legis- 
lative, judicial, or executive departments provided for by the 
constitution. Felton v. Bennett, 163 Ga. 849, 137 S. F. 264. 

§ 2366 (2). Depositors. 

See notes to § 2366(139). 

A "deposit" is or is not, according to agreement, subject 
to check on the bank with which it was actually placed, and 
may or may not bear interest, and may be or may not be 
payable on demand. The issuance of a passbook is not con- 
clusive evidence, but is material en the question whether 
the transaction is simply that of borrower and lender in 
the ordinary sense or that of a deposit. Citizens Bank v. 
Mobley, 166 Ga. 543, 549, 144 S. F. 119. 

It is useless to endeavor to frame a rule by which a 
"deposit" may be differentiated in every case from a mere 
"loan" as applied to banking transactions, and it is wholly 
unnecessary in deciding the present case. Citizens Bank v. 
Mobley, 166 Ga. 543, 548, 144 S. F. 119. 



§ 2366(3) Branch banks.— Branch banks, al- 
ready established under the law of this State, shall 
be operated as branches, and under the name of 
the parent bank, and under the control and di- 
rection of the board of directors and executive 
officers of said parent bank. The board of di- 
rectors of the parent bank shall elect a cashier, 
and such other officers that may be required to 
properly conduct the business of said branch; and 
a board of directors, or loan committee, shall be 
responsible for the conduct and management of 
said branch, but not of the parent bank or of any 
other branch save that of which they are officers, 
directors, or committee. By January tenth of 
each tax year the board of directors of the par- 
ent shall set aside for the exclusive use of said 
branch such proportion of its entire capital that 
the total deposits of such branch bank on January 
first of each tax year bears to the grand total of 
all the deposits on January first of each tax year 
in all branches of such bank, or banking associa- 
tion, including the parent bank, in this State. 
Branch banks shall be taxed on the capital set 
aside, as herein provided, to their exclusive use 
in the counties, municipalities, and districts in 
which they are located, and the parent banks shall 
be relieved of taxation to the extent of capital so 
set aside for the exclusive use of such branch; 
provided, that the real estate owned or held by 
branch banks shall be taxed in the county, munici- 
pality, and district where located, as other real 
estate situated in such county, municipality, and 
district, the same to be deducted from either the 
value of the capital of the parent bank or the 
respective branch bank. It shall be the duty of 
the board of directors of the parent bank to fur- 



nish a sworn statement to the taxing authorities 
of the county, municipality, and district in which 
the branch bank is located, of the total amount 
of deposits on January first of each tax year in 
each of the branch banks, including the parent 
bank, and such sworn statement shall be filed 
with such taxing authorities not later than March 
first of each tax year, and shall, at the same time, 
furnish to such taxing authorities a sworn state- 
ment of the proportionate part of the capital of 
such bank, or banking association, so set aside, as 
herein provided, for such county municipality, and 
district for taxing purposes for that year. If the 
taxing authorities in any county, municipality, 
and district are not satisfied with the amount of 
capital set aside for such county, municipality, 
and district for taxation, such taxing authorities 
shall have the right to file with the Superintendent 
of Banks of this State objections to the amount 
of capital so set aside, and, upon ten days written 
notice to the directors of the parent bank and to 
such authorities, such superintendent shall hear 
evidence, at a time and place to be fixed by him 
in such notice, and determine, what amount should 
have been set aside to such branch bank for taxa- 
tion in the county, municipality, and district in 
which it is situated, as herein provided, and his de- 
cision on the question shall be final, and the amount 
of capital so set apart by him shall be subject to 
taxation in such county, municipality, and dis- 
trict in which such branch bank is situated. Cap- 
ital, as used in this section, shall include surplus and 
undivided profits, except real estate owned or held 
by the bank. After this section takes effect, no 
new or additional branch banks shall be estab- 
lished. Acts 1919, pp. 135, 136; 1920, pp. 102, 108; 
1927, p. 195. 

Editor's Note. — This section was so enlarged by the 
amendment of 1927 that few of its provisions were found i.i 
the original section, while other provisions were left out 
from its scope. The changes effected are too multifarious 
for specific description, and may only be determined by close 
comparison of the old and the new section. 

§ 2366 (3a). Branch banks in cities of 80,000 to 
125,000 population. — Banks chartered under the 
laws of this State, and having their principal of- 
fice in a city now or hereafter having a popula- 
tion of not less than eighty thousand or more 
than one hundred and twenty-five thousand, 
ma}' establish branch banks in the city in which 
its principal office is located. Acts 1929, p. 214, 
§ 1. 

§ 2366(3b). Branch banks in cities of 200,000 
population. — Banks chartered under the laws of 
this State, and having their principal office in a 
municipality now or hereafter having a popula- 
tion of not less than 200,000 according to the 
last census of the United States of any future 
census of the United States, may establish 
branch banks in the municipality in which its 
principal office is located. Acts 1929, p. 215, § 1. 

§ 2366 (6). Surplus and undivided profits de- 
fined. 

The capital stock of a bank is not a liability that should 
be taken into account in determining the question of sol- 
vency or insolvency of a bank. Manley v. State, 166 Ga. 
563, 566, 144 S. E- 170. 

The liability of a bank to its stockholders is not an as- 



[ 125 ] 



§ 2306(16) TAKING POSSESSION OF BANK BY SUPERINTENDENT 



§ 2366(57) 



set that the jury should take into consideration in de- 
termining whether the bank is insolvent or not. Manley 
v. State, 166 Ga. 563, 566, 144 S. E- 170. 



SECTION 2 
Department of Banking 

§ 2366 (16). Assistant superintendent, exam- 
iners and clerks. 

See notes to § 2366(71). 



SECTION 6 
Impairment of Capital 

§ 236649). Assessment, how enforced. 

This section substantially reenacts Code, § 3391, reducing 
the time within which the impairment shall be made good 
from ninety to sixty days. Smith v. Mobley, 166 Ga. 195, 
199, 143 S. E. 116. 

It is not a condition precedent to the right of the su- 
perintendent of banks to maintain a common-law suit to 
recover an assessment of a stockholder in an insolvent bank 
that the stockholder be given notice of the assessment as 
required in this section, which provides for the collection 
of the assessment by a summary execution. Doster v. Mob- 
ley, 38 Ga. App. 508, 144 S. F. 385. 

The method of collecting an assessment against a stock- 
holder of an insolvent banking corporation by a summary 
execution issued by the superintendent of banks against the 
stockholder, as provided in this section, is not exclusive 
but is cumulative only. An assessment so made may be 
collected by a common-law suit instituted by the super- 
intendent of banks, suing as provided in the sections cited 
in paragraph 1 above. Doster v. Mobley, 38 Ga. App. 508, 
144 S. E- 385. 



SECTION 7 
Taking Possession of Bank by Superintendent 

§ 2366 (52). Suits, conveyance, purchase of 
property, extension and renewal. 

Constitutionality. — This section dees not violate article 3 
of the constitution (Code, § 6437). Shannon v. Mobley, 166 
Ga. 430, 143 S. F- 582, citing Fite v. Henson, 157 Ga. 579, 
122 S. E- 412; Felton v. Bennett, 163 Ga. 849, 137 S. E- 
264. 

This section does not give to the superintendent of banks 
any authority to prosecute any cause of action which is 
vested by law in the bank or in its stockholders or the 
creditors thereof. That section is "in terms confined to 
such matters as relate to the assets of the bank as such, 
debts and liabilities due to the bank in its corporate ca- 
pacity." Hines v. Wilson, 164 Ga. 888 (2), 139 S. F- 802. 
The liability sought to be enforced by these suits is neither 
an asset of the bank nor a liability due the bank in its 
corporate capacity. So we find no authority whatever for 
the superintendent of banks to bring these suits. Mobley 
v. Sasser, 38 Ga. App. 382, 384, 144 S. F. 151. 

Former Law Not Repealed. — This section supra, did not 
expressly or impliedly repeal any authority conferred by 
the act of 1919 upon the superintendent of banks touching 
the question here involved. Shannon v. Mobley, 166 Ga. 
430, 143 S. E. 582. 

Causes of Action in Which Bank Has No Interest. — In 
Hinton v. Mobley, 167 Ga. 60, 62, 144 S. F- 738, it is said: 
"It is upon this principle that we decided the case of Hines 
v. Wilson, 164 Ga. 888, 139 S. F- 802, where we held that 
the use of the word "may" as employed in section 7a of 
the act of 1922, supra, (p. 65), authorized the superintendent 
of banks to sue for all debts due the bank, but did not in- 

[1 



elude causes of action in which the bank had no interest, 
and where the recovery of damages for deceit would not 
inure to the benefit of the bank but accrue only to the 
individual who might have been defrauded and injured by the 
acts of an individual who happened to be an official of the 
bank, but was acting at the time he inflicted the injury 
wrongfully and fraudulently and without the scope of his 
duties." 

Action against Directors Causing Insolvency. — Action lies 
by State superintendent, not by stockholders, against di- 
rectors who caused insolvency of bank. Hinton v. Mobley, 
167 Ga. 60, 144 S. E. 738. 

In Whose Name Suit Brought. — A suit instituted by the 
superintendent of banks, under authority of this section, 
may be instituted bj r him for the bank in his own name as 
superintendent of banks. Doster v. Mobley, 38 Ga. App. 
508, 144 S. E. 385. 

Amendment to Proceed in Name of Bank. — The superin- 
tendent of banks is authorized to bring the present suit 
either in his own name in his official capacity, or in the 
name of the bank. Such a suit brought by the superintend- 
ent of banks in his own name is amendable so as to make 
the case proceed in the name of the bank. Shannon v« 
Mobley, 166 Ga. 430, 143 S. F. 582, citing Anderson v. Ben- 
nett, 160 Ga. 517, 128 S. F. 660. 

Sale by Superintendent as Divesting Tax Lien. — The 
principles that liens for taxes are superior to all other 
liens; and that an execution sale does not divest such 
lien apply where a bank owning realty becomes insol- 
vent and is placed in the hands of the superintendent of 
banks under § 2366(51), and the superintendent, in pur- 
suance of an order granted by the judge of the superior 
court, makes sale of the realty and conveys the same to 
a purchaser while the lien of the taxes of the bank for 
the year in which the sale was made remains outstand- 
ing. In such case a purchaser from the superintendent of 
banks will take the property subject to be levied upon 
and sold for collection of taxes. Sections 2366(54) and 
3366(56) do not prohibit the levy of lawful executions for 
taxes. Stephens v. First Nat. Bank, 166 Ga. 380, 143 S. 
F. 386. 



§ 2366 (54). Effect of notice or possession. 

See note to § 2366(52). 

§ 2366(56). Notice of taking possession. — On 

taking possession of the assets and business of 
any bank, as in this Act authorized, the Superin- 
tendent of Banks shall forthwith give notice of 
such action to all banks and other persons or cor- 
porations holding or in possession of any assets 
of such bank. No bank or other person or cor- 
poration shall have a lien or charge for any pay- 
ment, advance, or clearance thereafter made, or 
liability thereafter incurred, against any of the 
assets of the bank, of whose assets and business 
the Superintendent shall have taken possession as 
aforesaid. 

The superintendent shall also file and have 
recorded in the office of the clerk of the Superior 
court of the county in which the bank is located, 
and if the bank has a branch or branches in an- 
other or other counties, in such county or coun- 
ties also, a certificate under his hand and the seal 
of the Department of Banking, wherein he shall 
set forth that the assets and business of the bank 
have been taken charge of by him for the purpose 
of liquidation, giving the date on which he took 
charge. A certified copy of said certificate shall 
be admissible in evidence without proof, as a 
duly recorded deed is admitted. Acts 1919, pp. 
135, 155; 1927 pp. 195, 197. 

See notes to § 2366(52). 

Editor's Note. — The last paragraph, of this section was 
added by the amendment of 1927- 

§ 2366(57). Business resumed, how. — After the 
Superintendent of Banks has so taken possession 
of any bank, the Superintendent may permit such 

26 ] 



§ 2i366(58) TAKING POSSESSION OF BANK BY SUPERINTENDENT 



§ 2366(70) 



bank to resume business upon such conditions as 
may be approved by him. When necessary, in 
order to make good an impairment of capital, the 
stockholders, with the approval of the superin- 
tendent, may levy a voluntary assessment on the 
stockholders as provided in section 7 of this 
article, the amount of the assessments be fixed by 
the superintendent. Acts 1919, pp. 135, 156; 1927, 
pp. 195, 198. 

Editor's Note. — The last sentence of this section is new 
with the amendment of 1927. 

§ 2366(58). Collections and sales, how made. 

Confirmation of Sales. — Whether sales made under an or- 
der of the superior court at the instance of the superin- 
tendent of banks under this section should be confirmed is a 
matter within the sound legal discretion of the court. Such 
sales are never consummated until confirmed. Wingfield v. 
Bennett, 36 Ga. App. 27, 134 S. E- 840. 

Status of the Court in Authorizing Sale. — The judge of 
the superior court, when passing upon an application of 
the superintendent of banks and in passing an order author- 
izing a sale of the assets of the bank by the superintendent 
as provided in this section is not administering the assets 
of the bank, and passes upon and adjudicates no rights of 
parties but is merely, under statutory authority, directing 
a State officer who is not an officer or receiver of the 
court, in the discharge of a statutory duty. This is true 
notwithstanding that the statute requires that before the 
passage of such order the bank be made a party to the 
proceedings, by proper notice issued by the court. 
Such an order of sale is not judicial, but is purely ad- 
ministrative or ministerial, and is therefore not a judgment 
of a court which can be reviewed by a writ of error. Cochran 
v. Bennett, 37 Ga. App. 202, 139 S. E. 428, and cases cited 
In re Union Bank, 176 App. Div. 477. 

"Assets" would ordinarily mean the property owned by 
the bank as a corporate entity, and would not include the 
statutory liability of stockholders, and while the word ap- 
pears to have been used with this meaning in several places 
in the banking act, it is nevertheless given a larger signifi- 
cation in this section, for it is there provided that the individ- 
ual liability of stockholders shall be an asset of the bank to 
be enforced by and through the superintendent. Deariso 
v. Mobley, 38 Ga. App. 313, 324, 143 S. E. 915. 

It could hardly be doubted by any one that the "getting 
in" of the assets, including the making of collections on 
any liability, would be a matter which the superintendent 
could entrust to an agent. In fact, when we consider what 
may be the multitude of his duties, the necessity of acting 
through others in such matters would appear to be abso- 
lute. Deariso v. Mobley, 38 Ga. App. 313, 325, 143 S. E. 
915. 



Superintendent may appoint 



§ 2366 (60). 
agent. 

Where an agent has been authorized by the superintend- 
ent to issue such executions, it is proper for him, in doing 
so, to sign them in the name of the superintendent by him- 
self as agent. Under the agreed statement of facts, the 
trial court properly rendered judgment in favor of the 
plaintiff in fi. fa. on each ground of the affidavit of ille- 
gality. Deariso v. Mobley, 38 Ga. App. 313, 143 S. E. 915. 

Under section 9 of article 7 of the banking act (Ga. L. 
1919, p. 157) the superintendent may, under his hand and 
official seal, appoint an agent to assist him in liquidating 
and ^ distributing the assets of any bank whose assets and 
affairs are subject to liquidation by him and may author- 
ize such agent to perform any act connected with such liqui- 
dation and distribution that the superintendent himself could 
perform; and to that end may empower an agent to issue 
executions for the enforcement of the liability of the stock- 
holders where they have failed to pay the same after due 
assessment and notice. Deariso v. Mobley, 38 Ga. App. 313, 
143 S. E 915. Compare Mobley v. Marlin, 166 Ga. 820. 

§ 2366 (61). Attorneys, accountants, and as- 
sistants. 

An averment in such an affidavit of illegality, that the 
execution "was not made on a legal assessment made by 
the superintendent of banks, as required by law," can be 
construed only as a charge that the assessment made by 



the superintendent was in some way illegal, and is too 
general and uncertain to be basis for a verdict in favor of 
the defendant in fi. fa. Mobley v. Goodwyn, 39 Ga. App. 64. 

§ 2366 (63). Inventory to be filed. 
Cited in Manley v. State, 166 Ga. 563, 588, 144 S. E. 17). 

§ 2366 (64). Notice to creditors and proof of 
claims. 

Where in response to the notice required by this section,, 
certain Florida banks filed with the superintendent of 
banks verified claims against the bank in the hands of the 
superintendent for liquidation, certified copies of such 
claims are admissible in evidence in any court of this State, 
when relevant, and such certified copies are primary evi- 
dence. Manley v. State, 166 Ga. 563, 144 S. E. 170. 

§ 2366(66). Superintendent may reject claims 
or change rank. — If the Superintendent doubts 
the justice and validity of any claim or deposit or 
the priority therefor as claimed in the proof filed, 
he may either reject the same or change the rank 
or order of paying the same and serve notice of 
such rejection or change upon the claimant or 
depositor, either personally or by registered mail, 
and an affidavit of the service of such notice, 
which shall be prima facie evidence thereof, shall 
be filed in the office of the Superintendent. Any 
action or suit upon such claim so rejected or 
changed as to rank, whether for the purpose of 
having said claim allowed or of establishing the 
rank or order of payment thereof must be brought 
by the claimant against the bank in the proper 
court of the county in which the bank is located, 
within ninety (90) days after such service, or the 
same shall be barred. Notice of the filing of such 
suit with a copy of the petition shall be given by 
the claimant to the Superintendent of Banks by 
registered mail at least ten days (10) before the 
suit shall be in order for trial. The Superintend- 
ent, if he so desires, may defend the suit in the 
name of the bank. Suits brought under this sec- 
tion shall be tried at the first term of the court. 
Acts 1919, pp. 135, 158; 1927, pp. 196, 198. 

Editor's Note. — The provision in case the superintendent 
doubts the priority of the claim is new with 1927 amend- 
ment. By the amendment the superintendent may change 
the rank or order of paying the claim, and the rest of the 
section is so amended as to conform it to the last referred 
^hange. The last three sentences are also new with the 
amendment. 

§ 2366(67) Objections to claims. — Objections 

to any claim or deposit not rejected or changed 
as to rank or order of payment by the Superin- 
tendent may be made by the party interested, by 
filing a copy of such objections with the Super- 
intendent; and the Superintendent, after investi- 
gation, shall either allow such objections and re- 
ject the claims or deposit, or change the rank or 
order of payment thereof, and present such ob- 
jections to the Superior Court of the county in 
which the bank is located, which court shall cause 
an issue to be made up and tried at the first term 
thereafter, as to whether or not such claim or 
deposit should be allowed and as to the proper 
rank or order of payment thereof. Acts 1919, pp. 
135, 159; 1927, pp. 195, 199. 

Editor's Note. — The reference to the charge of the rank 
or order or claims throughout this section is new with the 
amendment of 1927. 



§ 2366(70). Order of paying debts.— After the 



[127] 



§ 2366(70) 



TAKING POSSESSION OF BANK BY SUPERINTENDENT 



§ 2366(71) 



payment of the expenses of liquidation, including 
compensation of agents and attorneys, and after 
the payment of unremitted collections, the order 
of paying off debts due by insolvent banks shall 
be as follows: 

(1) Debts due depositors. 

(2) Debts due for taxes, State and Federal. 

(3) Judgments. 

(4) Contractual obligations. 

(5) Unliquidated claims for damages and the 
like. 

Provided, that nothing herein contained shall 
affect the validity of any security or lien held by 
any person or corporation. Acts 1919, pp. 134, 
159; 1925, pp. 119, 129; 1927, pp. 195, 199. 

Editor's Note. — By the amendment of 1927 the payment of 
unremitted collections are also made prior to the payment 
of other classes of claims enumerated. The amendment also 
changed the order of payment, and the number of the 
classes of claims enumerated. The proviso is new with the 
amendment. 

Lean to Cashier. — The money loaned to the cashier is 
not a debt entitled to priority under class 5 [now 1] of this 
section, as a debt due by the bank as trustee or other fidu- 
ciary, or as a claim of like character. Campbell v. Morgan 
County Bank, 35 Ga. App. 222, 132 S. E. 648. 

Where a trustee deposits funds of his cestui que trust in 
a bank and takes therefor a time certificate, bearing in- 
terest from the date to maturity, and the bank becomes in- 
solvent, the holder of such certificate is not entitled to pre- 
ferred payment thereof under the 3rd provision of this sec- 
tion. The bank does not become a fiduciary of like char- 
acter as an executor, administrator, guardian, or trustee, 
by receiving such deposit from the trustee or another for 
the trustee, and issuing to the trustee a time certificate 
therefor. Such certificate of deposit creates the relation of 
debtor and creditor between the bank and the trustee; the 
title to the money so deposited immediately passes to the 
bank, and the credit of the bank is substituted for the 
money. Cato v. Mixon, 165 Ga. 345, 140 S. E. 376. 

Under the facts appearing from the agreement creating 
the trust, and from the certificate of deposit, and the other 
aliunde allegations in the petition, the bank did not become 
either an express or implied trustee of the fund for which 
the certificate was issued for the beneficiary under this trust 
agreement. Deposits made by trustees, executors, adminis- 
trators, assignees, auditors, public officers, and others serv- 
ing as fiduciaries, are considered simply as general depos- 
its; and if the bank in which they are placed fails to pay 
them, the beneficiaries have no peculiar claim or preference 
over other creditors. Cato v. Mixon, 165 Ga. 245, 140 S. E- 
376. 

This case is controlled by the ruling made by the Su- 
preme Court in Williams v. Bennett, 158 Ga. 488, 123 S. E- 
683. Here, as in the Williams case, the money sued for was 
not a general deposit, but was held by the bank under fi- 
duciary relations between the parties, constituting it a 
trust fund to be applied to "a designated or specific pur- 
pose." As such, under paragraph 5 of section 19 of article 
7 of the banking act (Ga. L. 1919, p. 159), as it then ex- 
isted, it is entitled to priority of payment over general de- 
posits which fall under paragraph 7 of that section and ar- 
ticle, and the judgment setting up the claim should have 
established such priority. Buckeye Oil Co. v. Citizens 
Bank, 37 Ga. App. 421, 422, 140 S. E. 399. 

Between Debts Due County and Stats. — Clearly, under the 
provisions of the act of 1919, which provided the order of the 
payment of debts at the time this bank was taken posses- 
sion of by the superintendent, and by that act as amended 
by the act of 1925, debts due any county rank second, and 
are inferior in priority only to debts due the State of 
Georgia. Bennett v. Wilkes County, 164 Ga. 790, 139 S. E. 
566. 

§ 2366(71) Assessment of stockholders. 

See notes to § 2366(180). 

Section 20 of article 7 of the banking act approved Au- 
gust 16, 1919 (Ga. E. 1919, pp. 135, 160), which provides 
that after a stockholder in a bank which has been taken 
over for liquidation by the superintendent of banks has 
been given notice by mail of an assessment made against 
the stockholder, if the stockholder "so notified shall re- 
fuse or neglect to pay any such assessment within thirty 
days after the levy of such assessment and notice there- 



of, the superintendent of banks shall issue an execution 
against such stockholder for the amount of such assess- 
1 ment," implies that the stockholder against whom the 
assessment has been made, and to whom the notice has 
been given by mail as required, shall be entitled to 
thirty days, exclusive of the date upon which the notice 
of assessment was given, within which to pay the assess- 
ment before an execution by the superintendent of banks 
can be legally issued against the stockholder. It follows, 
that, where an assessment against a stockholder was 
made by the superintendent of banks and the required 
notice was given on the 19th day of October, 1926, an 
execution for the enforcement of the assessment which 
was issued on November 18, 1926, was issued within the 
period of thirty days after the levy of the assessment 
and the giving of the notice, and therefore the issuance 
of the execution was premature, and therefore illegal. 
The judge of the superior court therefore properly sus- 
tained the stockholder's affidavit of illegality interposed 
to the levy made under the execution. Civil Code (1910), 
§ 4, par. 8; Knoxville City Mills v. Eovinger, 83 Ga. 563, 
10 S. E. 230; Rusk v. Hill, 117 Ga. 722, 45 S. E- 42; Holt 
v. Richardson, 134 Ga. 287, 67 S. E- 798; Grooms v. 
Hawkinsville, 31 Ga. App. 424, 120 S. E. 807; Mobley v. 
Goodwyn, 39 Ga. App. 64, 146 S. E- 78. Judgment af- 
firmed. Jenkins, P. J., and Bell, J., concur. Mobley v. 
Chamblee, 39 Ga. App. 645, 148 S. E. 306. 

Constitutionality. — A consideration and determination of 
the question whether the provision of this section is viola- 
tive of the due-process clause of the fourteenth amendment 
of the Constitution of the United States being for decision by 
a full bench of six Justices, who are equally divided in opin- 
ion, the judgment of the lower court upon this point is af- 
firmed by operation of law. Felton v. Bennett, 163 Ga. 849, 
137 S. E. 264. 

This section as amended does not violate paragraph 23 
of section 1 of article 1 of the constitution of this State. 
Coffin Bros. & Co. v. Bennett, 164 Ga. 350, 138 S. E. 670. 

In Coffin Bros. & Co. v. Bennett, 277 U. S. 29, 48 S. 
Ct. 422, it was held that this section did not deny due 
process of law. 

Delegation of Authority. — Authority of the superintendent 
of banks to determine the stockholder's liability to deposit- 
ors and collection thereof under this section as amended in 
1925, cannot be delegated to agent by power of attorney au- 
thorized by sections 2366(60), (61), notwithstanding section 
2366(74) and section 2366(16). In re Giles, 21 Fed. (2d), 536. 

Option of Stockholder. — Under a proper construction to- 
gether of articles 6 and 7 of the banking laws, stockhold- 
ers of a banking company have the privilege of declining 
to levy assessments under article 6 to make good the im- 
pairment of the capital stock thereof after notice by the 
superintendent of banks, and of electing instead to allow 
the bank to be liquidated and to submit to an assessment 
made by the superintendent under article 7 of said banking 
laws. Smith v. Mobley, 166 Ga. 195, 143 S. E. 116. 

Summary Executions. — Under this section, the notice of 
assessment is a demand on the stockholder for payment 
thereof in proportion to the amount of stock held by him, 
which he may satisfy at any time within thirty days, with- 
out any proceeding to enforce its payment. If he fails to 
make such payment within that period, it is the duty of 
the superintendent of banks to proceed to enforce payment 
by summarily issuing execution against the stockholder. 
The mailing of the notice of assessment is not the begin- 
ning of litigation, within the meaning of that word as used 
in the phrase, "with a view to pending litigation," in the 
Civil Code, § 5768. Bennett v. Cox, 167 Ga. 843, 146 S. E. 
835. 

Same — Signing Execution. — The signing of an execution 
under this section, is a clerical or ministerial act which can 
be delegated by the superintendent of banks. Properly 
construed, the act is broad enough in its terms to author- 
ize the superintendent of banks to appoint an assistant su- 
perintendent of banks, or agent, to perform such duties as 
shall be assigned him by the superintendent. The superin- 
tendent can delegate to such assistant, or agent, the duty 
**f issuing and signing executions in pursuance of assess- 
ments made by the superintendent. This authority may be 
exercised by signing such executions in his own official 
capacity, or by the agent affixing to them the official sig- 
nature of the superintendent of banks and adding the 
word "by," and then adding his own official signature. Mc- 
Caskill v. Chattahoochee Fertilizer Co., 167 Ga. 802, 146 
S. E. 830. 

Where Liability Fixed by Charter. — Section 8 of the act 
of December 22, 1888, creating a special legislative charter 
for the Washington Exchange Bank, which section fixes the 
liability of stockholders of said bank, has not been re- 



[128] 



§ 2366(75) 



LIABILITY OF STOCKHOLDERS 



§ 2366(139) 



pealed or modified by subsequent legislation contained ei- 
ther in § 2270, or in §§ 2366(1) et seq. Latimer v. Bennett, 
167 Ga. 811, 146 S. F. 762. 

A stockholder in said bank, who had sold her stock prior 
to the failure of the bank and to its being taken over for 
liquidation by the superintendent of banks, but who had not 
had the transfer of the stock entered upon the books of the 
bank, as provided in section 6 of the act incorporating the 
bank, is liable to an assessment, under this section of the 
Code. Latimer v. Bennett, 167 Ga. 811, 146 S. F- 762; Lati- 
mer v. Bennett, 37 Ga. App. 246, 139 S. F- 570. 

Remedy of Stockholder. — A stockholder in this bank, who 
is assessed on his stock by the superintendent of banks to 
pay its indebtedness, can by affidavit of illegality contest 
his or her liability for the assessment, the correctness of 
the estimate made by the superintendent of banks, or the 
amount of the assessment; and the ruling of the Court of 
Appeals to the contrary was erroneous. Latimer v. Ben- 
nett, 167 Ga. 811, 146 S. F- 762; Latimer v. Bennett, 37 Ga. 
App. 246, 139 S. F. 570; Coffin Bros. & Co. v. Bennett, 164 
Ga. 350, 138 S. F- 670. 

Where an execution was issued by authority of the superin- 
tendent of banks, to enforce the statutory liability of a 
stockholder, and where, upon a levy of the execution, the 
stockholder interposed an affidavit of illegality, allegations 
therein which in effect charged only that the estimate of 
the value of the assets as made by the superintendent un- 
der section 20 of article 7 of the banking act (Ga. L. 1919, 
p. 135) were not carefully made, or that such estimate and 
the assessment upon the stockholders were not made within 
the time specified in the act, were insufficient to present 
any defense against the execution. 

There is no law requiring that executions to enforce the 
statutory liability of stockholders shall be issued within 
thirty days from the levy of the assessment and notice 
thereof. Mobley v. Goodwyn, 39 Ga. App. 64. 

§ 2366(75). Unclaimed deposits and dividends. 

— Where deposits or other claims against the 
bank are not filed within twelve months after the 
expiration of the date fixed by the superintendent 
for the presentation of claims against the bank, 
no dividend shall be paid thereon but dividends 
accruing on said claims shall be distributed as other 
assets of the bank, and where dividends are not 
accepted and collected within six months after 
they are declared, they shall become a part of 
the general fund of the bank and be distributed 
as other assets. In case of banks that were 
closed and being liquidated by the Superinten- 
dent before August 25, 1925, claims which were 
not filed within sixty days from the date of the 
approval of this act shall be forever barred, and 
all funds deposited or held to meet such claims, 
and any dividends which may have been de- 
clared but are not collected within such period 
of sixty days, shall become part of the general 
funds of the bank, and shall be distributed as 
other assets. Acts 1925, pp. 119, 132; 1927, 195, 
200. 

Editor's Note. — The provision as to the bar of claims not 
presented in time in case of banks closed and in liquidation 
before August 25, 1925, is new with the amendment of 1927. 



SECTION 8 
Incorporation of Banks 

§ 2366(80). Application for charter. — Any 

number of persons not less than five (5) may 
form a corporation for the purpose of carrying 
on the business of banking, by filing in the office 
of the Secretary of State an application in writ- 
ing signed by each of them, in which they shall 
state. 

(3) The amount of its capital stock which 

shall not be less than twenty-five thousand 

Ga.— 9 [ 1 



($2i5,000) dollars where located in a town or city 
whose population does not exceed three thou- 
sand according to the last preceding census of 
the United States, and not less than fifty thou- 
sand ($50,000) dollars where located in a city or 
town whose population exceeds three thousand 
according to said census. Provided, however, 
this section shall not apply to banks whose 
capital stock is now fixed, so they shall not be 
required to increase the same. Acts 1927, 195, 
200. 

Editor's Note. — The amendment of 1927 changed the re- 
quirement as to the minimum amounts of the capital stock, 
and the population of places of establishment, which appear 
in the third clause of this section. 

Illustration. — In Mobley v. Hagedorn Construction Co., 
168 Ga. 385, 391, 147 S. F- 890, it is said: "We are of the 
opinion that under the act of 1919 (Ga. I,. 1919, pp. 164 et 
seq., Park's Code Supp. 1922, §§ 2269(a) et seq.; Michie's 
Code 1926, § 2366(80) ) the Georgia State Bank, under the 
contract under review, assumed all the liabilities of the 
Bank of Chatsworth. It will be observed that by this 
contract the Bank of Chatsworth stripped itself of its as- 
sets, and it received no consideration therefor except the 
obligation of the Georgia State Bank to assume its liabil- 
ities." 

§ 2366(86). Payment of capital. 

Prior Law Construed. — In Pearce v. Bennett, 35 Ga. App. 
415, 133 S. F- 278, construing Civil Code of 1910, section 
2268, which permitted the board of directors to prescribe how 
any unpaid part of the capital stock should be paid in, it 
was held that where a subscriber for stock in such a bank 
had paid his pro rata of the minimum amount required to 
be paid in before the filing of the application for charter 
and the subscription contract did not provide otherwise, the 
remainder of his subscription was not due until the direc- 
tors called for its payment, and the statute of limitations 
did not begin to run in his favor as to the unpaid install- 
ment until such condition was complied with. It will be 
noted that section 2268 of the Civil Code of 1910, which Bell, 
J., referred to in this case was repealed by Acts 1919, p. 
135. See Editor's Note under section 2366(1) of the Code 
of 1926. Of course banks incorporated under the said sec- 
tion are still governed by that law instead of sections 
2366(1) -(196) unless the right to change was reserved to 
the State in the charters of the individual Banks. Dart- 
mouth College case. To ascertain whether such reservation 
was made in a given case recourse to the charter of the 
given bank must be had. Ed. Note. 



SECTION 18 
Liability of Stockholders 

§ 2366 (139). Stockholders' liability, extent of. 

See note to § 2366(2). 

Citizens Bank transmitted $5000 to Bankers Trust Com- 
pany, its financial agent, to be placed "on call" with an- 
other bank or banks. The Trust Company, was also finan- 
cial agent for a large number of banks, among which was 
Plains Bank. The Trust Company deposited the $5000 in 
Fulton National Bank of Atlanta and to the credit of 
Plains Bank and advised Citizens Bank, "covering call 
funds," that "we deposit $5000 with Plains [Bank], Ga." 
Bankers Trust Company also advised Plains Bank, "Cov- 
ering call funds," that "we deposit $5000 with Fulton Nat. 
Bank. From — Deposited $5000 by Citizens Bank, Waynes- 
boro, Ga." Held: Under the facts of the case, the trans- 
action was not a "deposit" with Plains Bank, as contem- 
plated by the General Assembly in providing that share- 
holders in banks may be assessed for the payment of de- 
positors. Citizens Bank v. Mobley, 166 Ga. 543, 144 S. F- 119. 

"The stockholders of this bank are not individually li- 
able to its depositors under the act of 1893 (Civil Code of 
1910, § 2270), as this bank did not exercise the privilege 
granted by this act of amending its charter so as to em- 
brace therein this provision; nor are they thus liable un- 
der §§ 2366(139) et seq., as that act imposes this liability 
only upon stockholders of banks chartered thereunder. 

59] 



§ 2366(140) 



REGULATION OF THE BUSINESS OF BANKING 



§ 2366(157) 



"This liability of the stockholders is one in favor of all 
the creditors of the bank, and not in favor of depositors 
alone. Bennett v. Wilkes County, 164 Ga. 790, 139 S. E. 
566. 

Cited in Mobley v. Robinson (Ga.), 30 Fed. (2d) 339. 

§ 2366(140). Exception for trustees and other 
fiduciaries. 

Applicability to Parent of Minor. — One who buys stock in 
a bank, and has it entered on the books of the bank in his 
own name as guardian for his minor child, is himself, as 
between him and the bank, the owner of the stock, and the 
provisions of this section are not applicable. Where the 
bank has been taken over by the superintendent of banks 
under the authority of the banking laws, such person is in- 
dividually liable for an assessment made against him as 
stockholder by the superintendent of banks. Rosenberg v 
Bennett, 35 Ga. App. 86, 132 S. E. 119. 

Applied in Longino v. Bennett, 39 Ga. App. 89, 90, 146 
S. E. 324. 



§ 2366(141). Liability of stockholder after trans- 
fer of stock. 

See note to § 2366(142). 

Failure to Enter Transfer on Banks.— Where a stock- 
holder in a bank, individually liable under the charter, 
transfers his stock, but fails to have the transfer entered 
upon the books of the bank, and fails to give to the bank 
written notice thereof, as provided by the banking act, he 
is not exempt from liability. Candler v. Mobley, 37 Ga. 
App. 259, 139 S. F. 732. 

Section 8 of the act of 1888 (Ga. L. 1888, p. 73), which 
fixes the liability of stockholders of the Washington Ex- 
change Bank, has not been repealed or modified by sub- 
sequent legislation contained either in the act of 1893 
(Civil Code of 1910, § 2270) or in the banking act of 1919 
(Ga. J^. 1919, p. 135), or otherwise. Latimer v. Bennett, 37 
Ga. App. 246, 139 S. F. 570. See note to § 2366(71). 

Applied in Longino v. Bennett, 39 Ga. App. 89, 90, 146 
S. F- 324. 



§ 2366(142). Liability when bank fails. 

Effect of Liability of Former Stockholder.— The present 
owner of stock, against whom such an assessment is made, 
can not defeat liability therefor upon the ground that under 
the provisions of this and section 2366(141), a former stock- 
holder from whom he purchased the stock within six months 
prior to the date of the failure of the bank may be liable 
for an assessment thereon. The right to enforce the assess- 
ment against the former stockholder is in the superintendent 
of banks, and not in the present stockholder. Rosenberg 
v. Bennett, 35 Ga. App. 86, 132 S. F- 119. 

Effect of Defective Title of Former Stockholder. — A 
present stockholder against whom an assessment has been 
made under the authority of this law, can not defend against 
such assessment upon the ground that the former stock- 
holder from whom he purchased the stock had no title. 
Rosenberg v. Bennett, 35 Ga. App. 86, 132 S. F- 119. 



SECTION 19 
Regulation of the Business of Banking 

§ 2366(148). Qualification of directors.— Every 
director must, during his whole term of service, be 
a citizen of his [this] State or reside within 25 
miles of the city or town in which the bank is lo- 
cated, and at least three fourths of the directors 
must be residents of the city or town in which the 
bank is located or within twenty-five miles there- 
of, and must continue so to reside during their 
continuance in office. Every director must own in 
his own right and unpledged at least ten shares of 
the capital stock of the bank of which he is a di- 
rector, upon which, all installments which are due 
shall have been paid in full, unless the capital of 



the bank shall not exceed twenty-five thousand 
dollars, in which case he must own at least five 
shares of such stock. Any director who ceases to 
be the owner of the number of shares herein re- 
quired, or who pledges the same, or fails to pay 
any installment thereon when the same becomes 
due or who becomes in any other manner dis- 
qualified, shall vacate his place as a member of 
the board. Provided, that this section shall not 
apply to directors in office at the date this act 
takes effect, and said directors shall be qualified 
to succeed themselves as often as they may be re- 
elected without reference to the provisions of this 
section. Acts 1919, pp. 135, 197; 1927, pp. 195, 201. 

Editor's Note. — Prior to the amendment of 1927 directors 
of banks with a capital stock of between $15,000 and $50,000 
and directors of banks with a capital stock of over $50,000 
were required to own two and five shares of the capital 
stock, respectively. All the other provisions of the section, 
except the provision as to vacating the office of directors 
which remains the same, are new with the amendment. 

§ 2366(151). Semi-annual examinations by di- 
rectors. — It shall be the duty of the board of 
directors of every bank, at least onct in each 
six (6) months, to count the cash and examine 
fully into the books, papers, and affairs of the 
bank of which they are directors, and partic- 
ularly into the loans and discounts thereof, 
with the special view of ascertaining the value 
and security thereof, and the collateral security, 
if any, given in connection therewith, and into 
such other matters as the Superintendent of 
Banks may require. Such directors shall con- 
duct such count and examination by a com- 
mittee of at least three (3) of its members; 
and shall have the power to employ certified 
public accountants, or other expert assistance in 
making such examinations, if they deem the 
same necessary. Within ten (10) days after 
the completion of each of such examinations, 
a report in writing thereof, sworn to by the di- 
rectors making the same, shall be made to the 
board of directors, which report shall be spread 
upon the minutes of said board; and the orig- 
inal thereof shall be placed on file in said bank, 
and a duplicate thereof filed with the Superin- 
tendent of Banks. Provided, however, that in 
lieu of the semi-annual examination of the di- 
rectors, such semi-annual examination may be 
made by accountants, approved by the Super- 
intendent of Banks; and provided, that any 
bank which fails to transmit to the Superin- 
tendent of Banks, within ten (10) days after the 
completion of the same, a copy of the report 
made by such board of directors or such ac- 
countants shall be subject to the same penalty 
as is provided by § 2366(44) for failure to make 
and transmit its report in response to call of 
the Superintendent of Banks. Acts 1919, pp. 
135, 193; 1922, p. 67; 1927, pp. 195, 198. 

Editor's Note. — The provision at the beginning of the sec- 
ond sentence as to conducting the counts by a commitee, 
which formerly was merely permissive, was made manda- 
tory by the use of word "shall" in place of "may," by the 
Act of 1927. 

§ 2366 (157). Borrowing for personal use by 
officers and employees prohibited except by per- 
mission of directors. 



A settlement of the indebtedness represented by the notes, 



[130] 



§ 2366(159) 



REGULATION OF THE BUSINESS OF BANKING 



§ 2366(169) 



by an acceptance of property by the bank from the mak- 
ers in payment of the indebtedness, amounts to a settle- 
ment and discharge of the indebtedness, and to a release 
of the obligors under the contract of indemnity. This is 
true notwithstanding some of the obligors may have been 
members of the board of directors, or consented to the set- 
tlement provided, in so doing they committed no fraud on 
the bank. If the settlement was made bona fide and the 
bank received full value in payment of the indebtedness, 
there was no fraud as against the bank upon the part of 
the directors consenting thereto, who were parties to the 
contract of indemnity, and they therefore, under such cir- 
cumstances, would not be estopped from setting up the set- 
tlement as a release of their liability under the contract of 
indemnity. Ruffner v. Sophie Mae Candy Corporation, 35 
Ga. App. 114 (4), 132 S. E- 396. Walton County Bank v. 
Staunton, 38 Ga. App. 591, 144 S. E. 815. 

If, the property received by the bank in settlement of 
the indebtedness represented by the notes was not reason- 
ably worth the amount of the indebtedness, its acceptance 
by the officers of the bank in full settlement of the indebt- 
edness, if not done bona fide and in the interest of the 
bank, amounted to a fraud upon the bank; and the guar- 
antors upon the contract of indemnity, who were di- 
rectors of the bank, unless they were not responsible for 
the contract of settlement, would be estopped from setting 
up the settlement in discharge of their obligations on the 
contract of indemnity. Walton County Bank v. Stanton, 
38 Ga. App. 591, 144 S. E- 815. 

Applied in McClure v. Farmers & Merchants Bank, 39 
Ga. App. 753, 758, 148 S. E- 341. 



§ 2366(159). Loans by bank, limit of. — No 

bank shall be allowed to lend to any one per- 
son, firm, or corporation more than twenty (20) 
per cent of its capital, and unimpaired surplus. 
And no loan shall be made in excess of ten (10) 
per cent of the capital and surplus, except upon 
good collateral or other ample security and 
with the approval of a majority of the directors, 
or of a committee of the board of directors, au- 
thorized to act, which approval shall be evi- 
denced by the written signature of said direc- 
tors or the members of said committee. In 
estimating loans to any person, all amounts 
loaned to firms and partnerships of which he 
is a member shall be included: Provided, how- 
ever, that a bank may buy from or discount 
for any person, firm, or corporation, bills of 
exchange drawn in good faith against actually 
existing values, or commercial or business pa- 
per actually owned by the person negotiating 
the same, in addition to loans directly made to 
the person, firm, or corporation selling the 
same, such purchase or discount not to ex- 
ceed (20) per cent of the capital and surplus, 
to be approved in writing by a majority of the 
directors, or by a committee of such board au- 
thorized to act; and provided, that the limit 
of loans herein fixed shall not apply to bona 
fide loans made upon the security of agricul- 
tural, manufactured, industrial products or live 
stock having a market value and for which 
there is ready sale in the open market, title to 
which by appropriate transfer shall be taken in 
the name of the bank, and which shall be se- 
cured by insurance against loss by fire, with 
policies made payable to the bank, where no 
more than eighty (80) per cent of the market 
value of such products shall be loaned or ad- 
vanced thereon. In all such cases a margin of 
twenty (20) per cent between the amount of 
the loan and the market value of the products 
shall at all times be maintained (except where 
products are intended for immediate ship- 
ment) ; and the bank shall have the right to 

tl 



call for additional collateral when the differ- 
ence between the market value and the amount 
loaned shall be less than twenty (20) per cent, 
and in the event of the failure to comply with 
such demand, to immediately sell all or any 
part of such products in the open market and 
pay the amount of the loan and the expenses 
of sale, and the balance to the borrower; and 
provided, that the limit herein fixed shall not 
apply to loans fully secured by bonds or cer- 
tificates of indebtedness of the United States or 
of this State, or of the several counties, dis- 
tricts, or municipalities thereof which have been 
duly and regularly validated as provided by 
law. Liabilities arising to the makers and in- 
dorsers of checks, drafts, bill of exchange, re- 
ceived by the bank on deposit, cashed, or pur- 
chased by it, shall not in any way be considered 
as borrowed money or loans. It shall be the 
duty of the Superintendent of Banks to order 
any loans in excess charged to profit and loss, 
provided in his opinion such excess is not well 
secured; and if such reduction shall not be 
made within thirty (30) days after such notifi- 
cation, to proceed as in other cases provided 
for violation of the orders of the Superintend- 
ent. Acts 1919, pp. 105, 197; 1922, pp. 88, 70; 
1927, p. 201. 

Editor's Note. — By the amendment of 1927 the phrase "not 
to exceed twenty (20) per cent of the capital and surplus" 
with regard to purchases referred to in the first part of the 
proviso, was substituted for the phrase "if in excess of ten 
(10) per cent of the capital and surplus." 

Cited in Manley v. State, 166 Ga. 563, 583, 144 S. E. 170. 

§ 2366 (160). Liability of directors for allow- 
ing loans exceeding limit. 

The defendant in execution having failed to establish by 
proof the allegation in his affidavit of illegality, that the 
assistant superintendent of banks had no authority to is- 
sue the execution, which was signed "T. R. Bennett, Su- 
perintendent of Banks, by E. A. Thompson, Asst. Super- 
intendent of Banks of the State of Georgia," and this being 
the only ground of illegality urged, the trial judge erred 
in directing a verdict for the defendant in execution. Han- 
sard v. Pool, 39 Ga. App. 109, 147 S. E- 153. 

§ 2366 (164). Certificates of deposit. 

The purpose and effect of this section is to prevent a 
bank from pledging its credit and increasing its liability 
to depositors by trading its certificates of deposit for any 
instrument not the equivalent of cash. But it will not be 
taken that a bank has violated the section upon its merely 
being made to appear that a certificate of deposit has been 
issued to a customer in an amount representing the net 
proceeds of a note discounted for the depositor upon the 
same date, since the presumption would be that the dis- 
count of the note was bona fide and independent of any 
condition or understanding that its purchase price wouid 
be discharged by the customer's acceptance of a time cer- 
tificate of deposit. White County Bank v. Clermont State 
Bank, 37 Ga. App. 268, 140 S. E- 676. 

§ 2386(169). Purchase of stocks and invest- 
ment securities. — No bank shall subscribe for, 
purchase, or hold stock in any other bank, ex- 
cept stocks in the Federal Reserve Bank of 
Atlanta, necessary to qualify for membership 
therein, nor in any other corporation unless 
the same shall have been transferred to it in 
satisfaction of a debt previously contracted, or 
shall have been purchased at a sale under a 
power contained in a note or other instrument 
by which it was pledged to the bank or under 
31] 



§ 2366(180) 



REGULATION OF THE BUSINESS OF BANKING 



§ 2366(194) 



a judgment or degree in its favor, and all such 
stock shall be disposed of by the bank within 
six months, unless the Superintendent of Banks 
shall extend the time for good cause shown. 
Nor shall a bank purchase or hold any bonds 
•or debentures except such as are classed as in- 
vestment securities, and the buying and selling 
of such securities shall be limited to buying 
and selling without recourse marketable obli- 
gations upon which there has never been a de- 
fault, evidencing indebtedness of any person, 
copartnership, association, or corporation in the 
form of bonds, notes and/or debentures, com- 
monly known as investment securities, under 
such regulations as may be prescribed by the 
Superintendent of Banks. The total amount 
•of such investment securities shall at no time 
^exceed 25 per cent, of the capital and unim- 
paired surplus of such bank; but this limitation 
as to the amount shall not apply to obligations 
of the United States, of this State, or of the 
several counties, districts, or municipalities 
thereof which have been validated as provided 
by law. Nothing in this section is to be con- 
strued as applying to savings banks doing a 
savings business only. Provided that this section 
shall not apply to securities actually owned at 
the date Act of 1919 became effective. Pro- 
vided, further, that any bank may subscribe 
for, or purchase, stock in an agricultural credit 
corporation duly organized under the laws of 
this State having authority to make loans to 
the farmers of this State for agricultural pur- 
poses and to re-discount the same with the In- 
termediate Credit Bank of Columbia, but no 
bank shall subscribe for or purchase stock in 
more than one such corporation, nor invest 
therein more than ten per centum of its cap- 
ital, and no such subscription or purchase shall 
be made until first approved by the Superin- 
tendent of Banks. Acts 1924, p. 76; 1919, pp. 
135, 201; 1927, pp. 195, 203. 

Editor's Note. — Save the last proviso, all of the provisions 
■of the section were changed by the amendment of 1927. The 
changes effected are so versatile as to render it impossible 
to point them out by specific description, and calls for a 
comparison of the two sections. 

§ 2366 (180). Lien on bank's assets when 
checks are not remitted. 

K filed his claim against the Trust Company, based on 
the checks which the Trust Company had given to him, and 
claiming a lien on the Trust Company's assets under this 
section. Shortly thereafer he transferred this claim to the 
Fulton National Bank. The State superintendent of banks 
rejected to claim; and K, for the use of the bank, brought 
this suit to establish the claim under section 2366(71), and 
at the same time to enjoin the superintendent from paying 
out the funds of the Trust Company until the question 
could be determined. Held, that the court erred in refus- 
ing an injunction, inasmuch as the petitioner was entitled 
under the facts, to assert the lien claimed. Kuniansky v. 
Mobley, 167 Ga. 852, 146 S. E. 898. 

§ 2366 (185). Payment of deposit in two 
names. 

Effect upon Title to Deposit.— This section has reference 
to the liability of the bank as to a joint deposit, making it 
lawful for the bank to pay either party under such cir- 
cumstances. It does not affect the right of the property 
as between the parties; that is, between the depositor and 
the third person claiming the deposit. It has no applicability 
to the title to the money as between the depositor and the 
third party. Clark v. Bridges, 163 Ga. 542, 546, 136 S. E- 444. 



§ 2366 (188). Deposit by agent, trustee or 
other fiduciary. 

See § 2366(70). 

§ 2366(190). Forged or raised checks. 

Applicability to Signing by Unauthorized Agent. — The ex- 
pression "forged check," as used in this section applies 
only to a check created as a result of a criminal act of for- 
gery, and does not apply to a check to which one's name as 
maker or drawer is signed by another, who purports to act 
as the agent for the maker or drawer, although no such 
authority exists. Samples v. Milton County Bank, 34 Ga. 
App. 248, 129 S. E- 170. 

Under the undisputed facts the plaintiff is not, as a mat- 
ter of law, estopped, irrespective of the provisions of this 
section, from repudiating the act of the alleged agent in 
signing the plaintiff's name to the checks without authority. 
Samples v. Milton County Bank, 34 Ga. App. 248, 129 S. E. 
170. 

Excuse for Failure to Give Notice. — The effect of the rul- 
ing in Citizens, etc., Bank v. Ponsell, 33 Ga. App. 193, 125 
S. E. 775, was that the trial court would not have been au- 
thorized to hold the reasons assigned by the plaintiff in 
exculpation of her failure to notify the defendant bank of 
the forgeries, within 60 days, as required by this section 
were not inadequate as a matter of law. That ruling did 
not go to the extent of holding that the circumstances 
pleaded in extenuation of such failure on the part of the 
plaintiff were necessarily such as would relieve her from 
the penalty prescribed. While it is true that the statute 
charges the depositor with a duty of notifying, it does not 
undertake to say what facts or circumstances, if any, would 
be sufficient to obviate the penalty of such dereliction. S. 
C, 35 Ga. App. 460, 133 S. E. 351. 

It is for the jury to say whether the facts pleaded and 
proved by the plaintiff, in exculpation of her dereliction, 
were such as would absolve her from the penalty prescribed. 
Consequently, the overruling of the demurrer to the peti- 
tion does not mean that the plaintiff is absolutely entitled 
to recover if she proves her case as laid; for a general de- 
murrer should be overruled in an action based on facts and 
circumstances justifying the plaintiff's admitted negligence 
when the jury, from the facts alleged, would be authorized 
to infer a justification for negligence, though they would not 
be bound to do so. See McDuffie v. Ocean Steamship Co., 
5 Ga. App. 125, 129, 62 S. E- 1008. Ponsell v. Citizens, etc., 
Bank, 35 Ga. App. 460, 133 S. E. 351. 

§ 2366 (192), Transfer after or in contempla- 
tion of insolvency. 

Under this section of the banking act the payment by 
the bank of money which is on general deposit to the 
depositor is the payment of assets of the bank to a creditor; 
and when made after the insolvency of the bank, and with 
a view by the bank of preventing the application of the as- 
sets in the manner prescribed by the banking act, or with 
a view by the bank of preferring the depositor over other 
creditors, the payment is, under the terms of the act, "null 
and void," if the payment is made within three months 
prior to the failure of the bank. It is not essential to the 
invalidity of the payment that at the time of payment the 
depositor to whom the money is paid shall have knowledge 
that the bank is insolvent. Twiggs County Bank v. McCal- 
lum, 39 Ga. App. 306, 147 S. E. 129. 

§ 2366(194). Payment of deposit of deceased 
depositor. — Upon the death of any person in- 
testate, having a deposit in a bank of not more 
than three hundred no/100 ($300.00) dollars, 
such bank shall be authorized to pay over such 
deposit: (a) to the husband or wife of the de- 
positor; (b) if no husband or wife, to the chil- 
dren; (c) if no children, to the father if living; 
if not, to the mother of the depositor; (d) if 
no children or parent, then to the brothers and 
sisters of the depositor. The receipt of such 
person or persons shall be a full and final ac- 
quittance to the bank and relieve it of all lia- 
bility to the estate of said deceased depositor or 
the representative thereof should one be ap- 
pointed. Such deposit shall be exempt from 



132 



§ 2366(195A) 



INSURANCE COMPANIES 



§ 2409(2) 



the process of garnishment. Acts 1919, pp. 
135, 210; 1927, pp. 195, 204. 

Editor's Note. — Prior to its amendment in 1927, this sec- 
tion applied to deposits not exceeding one hundred dollars. 
The amendment extended its application to deposits of three 
hundred dollars and less. The provision as to the exemp- 
tion of the deposit from process of garnishment is new with 
the amendment. 



§ 2366 (195 A). Stale checks.— Where a check 
or other instrument payable on demand at any 
bank or trust company doing business in this 
State is not presented for payment within six 
months from the date thereof, the same shall be 
regarded as a stale check, and the bank or trust 
company upon which the same is drawn may re- 
fuse payment thereof unless expressly instructed 
by the drawer or maker to pay the same, and no 
liability shall be incurred to the drawer or maker 
for dishonoring the check or other instrument 
by such non-payment. Acts 1927, pp. 195, 204. 

§ 2366 (195B). Stop-payment orders to be re- 
newed. — No revocation, countermand, or stop- 
payment order, relating to the payment of any 
check or draft against an account of a depositor 
in any bank or trust company doing business in 
this State, shall remain in effect for more than 
ninety (90) days after the service thereof on the 
bank, unless the same be renewed, which re- 
newals shall be in writing and shall be in effect 
for not more than ninety (90) days from the 
date of the service thereof on the bank or trust 
company, but such renewals may be themselves 
renewed from time to time. All notices affect- 
ing checks or drafts of any bank or trust com- 
pany, upon which revocation, countermand, or 
stop-payment orders have heretofore been made, 
shall not be deemed to continue in effect for 
more than ninety (90) days from the date of the 
approval of this Act, unless renewed in writing, 
which renewal shall not continue in effect for 
more than ninety (90) days from the date of the 
service thereof on the bank or trust company. 
Acts 1927, pp. 195, 205. 



SECTION 20 
Operation and Effect of Act 

§ 2366(196A). Short title.— The Act approved 
August 16, 1919, entitled "An Act to regulate 
banking in the State of Georgia; to create the 
Department of Banking of the State of Georgia, 
to provide for the incorporation of banks, and 
the amendment, renewal, and surrender of char- 
ters; to provide penalties for the violation of 
laws with reference to banking and the banking 
business; and for other purposes," and the sev- 
eral Acts amendatory thereof, shall be referred 
to collectively as "The Banking Law." Acts 
1927, pp. 195, 205. 

§ 2366 (196B). Venue of suits; service.— All 
suits against the Superintendent of Banks, aris- 
ing out of the liquidation of insolvent banks, 
shall be brought in the county in which such 



bank had its principal place of business, and 
service may be had on the Superintendent by 
serving such suit and process on the liquidation 
agent in charge of the affairs of the said bank, 
or, if there be none, on any former officer of said 
bank; provided, however, that in all such suits a 
second original shall be served on the Superin- 
tendent of Banks. Acts 1927, pp. 195, 206. 



ARTICLE 4 
Insurance Companies 



SECTION 1 
Incorporation of Insurance Companies 

§ 2409(a). Park's Code. 

See § 2409(1). 

§ 2409(1). Superseded by §§ 2 : 409(2)-2409(6). 

§ 2409(2). Authorized investments of insurance 
companies. — Every insurance company organized 
and doing business by virtue of the laws of this 
State shall have authority to invest its money 
and assets in the following securities, to wit: 

(a) Any and all bonds or securities issued by 
the United States of America, the District of 
Columbia, of any State of the United States, or 
any county or city therein; bonds of any town- 
ship or school district therein; bonds issued by 
the Federal Land Banks under provisions of the 
Act of Congress of the United States of 
America of July 17, 1916, its amendments and 
supplements. 

(b) Loans secured by any of the class of se- 
curities specified in (a) hereof. 

(c) Loans secured by first liens on improved 
real estate in any of the States of the United 
States of America, not exceeding fifty (50%) per 
cent, of the value of said property. 

(d) Loans on policies issued by the insurance 
company, not exceeding the reserve on such 
policies. 

(e) A building for home-office purposes; pro- 
vided that no company shall hereafter invest in 
such building unless its assets exceed $100,000.00, 
and that such company shall not invest more 
than twenty-five (25%) per cent, of its assets in 
such a building; and provided further, that any 
such investment in a building for home-office 
use shall first be approved by the Insurance 
Commissioner. 

(f) Evidence of indebtedness which may be 
purchased or discounted by Federal Reserve 
Banks. 

(g) Investment securities, that is, marketable 
bonds, notes, and/or debentures, evidencing in- 
debtedness of solvent persons or corporations, 
which, under the regulations of the Comptroller 
of the Currency of the United States, national 
banks may buy and deal in. 

(h) Bonds and debentures of any solvent rail- 



[133 ] 



§ 2409(3) 



INSURANCE COMPANIES 



§ 2415 



road, street-railway, or other public-utility corpo- 
ration, or industrial corporation, on which no de- 
fault of interest has occurred, when and if secured 
by a mortgage or deed of trust covering physi- 
cal assets or securities of ample value to exceed 
the indebtedness secured. 

(i) Preferred stocks of solvent corporations, 
where at the time of acquisition the equity of all 
preferred stock outstanding in the assets of the 
issuing corporation including the issue in which 
the investment is made is more than twice the 
amount of such preferred stock, and the earnings 
applicable to dividends on such preferred stock 
have, for two consecutive years prior to the date 
of acquisition, exceeded twice the dividend re- 
quirements. 

(j) Common stocks of solvent 'railroads, street- 
railways, and other utility corporations and indus- 
trial corporations which are listed on an estab- 
lished exchange, where, prior to the date of ac- 
quisition of the stock, the company issuing such 
stock had maintained and paid dividends thereon 
for three consecutive years, and the current earn- 
ings of such company issuing such stock have 
been sufficient in each of such three consecutive 
years to fully pay the dividends. 

(k) Promissory notes amply secured by 
pledges of securities in which the company is au- 
thorized to invest its funds. Acts 1929, p. 274, 
§ I- 

§ 2409(3). Approval by Insurance Commis- 
sioner. — Investments in the classes of securities 
defined in the preceding section, except as to a 
building for home-office purposes, may be made 
by insurance companies without the approval or 
the Insurance Commissioner of Georgia, and that 
all other investments of funds by insurance com- 
panies in other classes of securities than those 
specified in section 1 of this Act shall only be 
made when the approval of the Insurance Com- 
missioner of Georgia is first obtained. Acts 1929, 
p. 275, § 2. 

§ 2409(4). Investment in more than 10% of se- 
curities of a single company or individual not al- 
lowed. — 'No insurance company organized and 
doing business by virtue of the laws of this State 
shall acquire or hold more than ten (10%) per 
cent of the securities of any single corporation; 
nor shall more than ten (10%) per cent of the 
assets of any insurance company be invested in 
the securities of any single company or in se- 
curities issued by any single individual. Acts 
1929, p. 276, § 3. 

§ 2409(5). Required investments. — Every insur- 
ance company organized and doing business by 
virtue of the laws of this State shall, to the ex- 
tent of the paid-in outstanding capital stock of 
such insurance company, if it be a stock corpora- 
tion, keep its funds and assets invested in the 
classes of securities defined and described in 
subparagraph (a), (ib), (c), (d), (e), (f), and (h) 
of section 2409(2). Acts 1929, p. 276, § 4. 

§ 2409(6). Authority to sell and buy. — Such in- 
surance companies organized and doing business 
by virtue of the laws of this State may also sell, 

[1 



assign, transfer, and convey, either with or with- 
out warranty, or either with or without recourse 
upon it, as it may prefer, any real estate, personal 
property, bond, note, mortgage, deed of trust, 
deed to secure debt, or other form of property or 
securities in which it may have invested its mon- 
eys or its assets, or made loans as allowed by law, 
and may also buy and sell any realty that may 
be necessary for the protection of any loan such 
insurance company may lawfully make. Acts 
1929, p. 276, § 5. 



SECTION 2 

Insurance Companies, How Authorized to Do 

Business 

§ 2415. License, how obtained. — .Before said 
commissioner shall issue such license, >such in- 
surance company must fully comply with all of 
the provisions of this article, and file with said 
insurance commissioner a statement under oath 
of its president and secretary, specifying — 

First. The name and locality of the company. 

Second. The condition of such company on 
the thirty-first day of December then next pre- 
ceding, if such company was engaged in business 
on said date; and if not so engaged on said date, 
then on the date when said company began to do 
business, exhibiting the following facts and items 
in the following form, namely: 

1. The amount of the capital stock of the com- 
pany, and what part of the same has been paid in 
cash, and what part is in notes of the stockhold- 
ers, and how such notes are secured. 

2. The property or assets held by the company, 
specifying — 

(1) The value, as near as may be, of the real 
estate held by such company; if encumbered, to 
what amount. 

(2) The amount of cash on hand and depos- 
ited in banks to the credit of the company. 

(3) The amount of cash in the hands of agents 
and in the course of transmission. 

(4) The amount of loans secured by bonds and 
mortgages on real estate. 

(5) The amount of other loans, and how se- 
cured. 

(6) The amount of bonds of this State, of 
other States in United States, and of any stocks 
owned by the company, specifying the amount, 
number of shares, and par and market value of 
each kind of stock. 

(7) The amount of interest actually due and 
unpaid. 

(8) The amount of premium notes on hand up- 
on which policies have been issued. 

(9) The amount of all other assets, real and 
personal, not included hereinbefore. 

Third. The liabilities of the company, speci- 
fying — 

1. The amount of losses due and yet unpaid. 

2. The amount of claims for losses resisted by 
the company. 

3. The amount of losses not yet due, including 
those reported to the company on which no ac- 
tion has yet been taken. 

34] 



§ 2446 



INSURANCE COMPANIES 



§ 2479 



4. The amount of dividends declared and due 
and remaining unpaid. 

5. The amount of dividends declared but not 
yet due. 

6. The amount of money borrowed. 

7. The amount of all other claims against the 
company. 

8. The amount of reserve for reinsurance. 
Fourth. The income of the company during 

the preceding year specifying — 

1. The amount of the cash premiums received. 

2. The amount of notes received for premiums. 

3. The amount of interest money received. 

4. The amount of income received from other 
sources. 

Fifth. The expenditures during the preceding 
year, specifying — 

1. The amount of losses paid during the year. 

2. The amount of dividends paid during the 
year. 

3. The amount of expense paid during the 
year, including fees and commissions to agents 
and officers of the company. 

4. The amount paid in taxes. 

5. The amount of all other payments and ex- 
penditures. 

Sixth. The greatest amount insured in any one 
risk, and the total amount of insurance outstand- 
ing. 

Seventh. A certified copy of the Act incorpo- 
rating the company. Acts 1929, p. 163, § 1. 



SECTION 6 
Agents of Insurance Company 

§ 2446. (§ 2057). Service on non-resident com- 
panies. 

See note to § 2563. 

Applied in Export Ins. Co. v. Womack, 165 Ga. 815, 142 
S. E- 851; Export Ins. Co. v. Womack, 38 Ga. App. 75, 143 
S. E. 151. 



SECTION 10 
Fire Insurance Contracts 

§ 2470. (§ 2089.) Contract of fire-insurance. 

Entire Contract to Be Written. — This section requires 
the entire contract to be in writing, and a memorandum 
sufficient to satisfy the statute of frauds will not always 
do. Coffin v. London, etc., Ins. Co. (Ga.), 27 Fed. (2d), 
616, 617. 

Delivery. — The rule of this section is stated in Home Ins. 
Co. v. Head, 35 Ga. App. 143, 132 S. E- 238. 

Where an insurance company has accepted an application 
■for insurance and has issued the policy, actual delivery is 
not essential to the consummation of a contract of insurance, 
unless expressly provided for in the application or the pol- 
icy. See New York Eife Ins. Co. v. Babcock, 104 Ga. 67, 
30 S. E. 273, 42 L. R. A. 88, 69 Am. St. R. 134. Where both 
the application and the policy are silent as respects actual 
•delivery of the policy being essential to a consummation of 
the contract, the contract becomes consummated upon the 
retention by the company of the notes and the issuance of 
the policy and mailing it to its local agent for delivery to 
the applicant. Tarver v. Swann, 36 Ga. App. 461, 137 S. E- 
126. 

Same — Parol Agreement with Agent. — Where an applica- 
tion for insurance, which, upon the consummation of the 

[13 



contract of insurance, became a part of the contract, pro- 
vided that the company should "not be bound by any act 
done or statement made by or to any agent, or other per- 
son, which is not contained in this application," an agree- 
ment not contained in the application or the policy, made 
between the applicant and the local agent, when the appli- 
cation and notes were signed, to the effect that the contract 
of insurance would not be consummated until actual delivery 
of the policy to the applicant, and that upon failure to make 
such actual delivery the applicant would not be bound upon 
the notes, did not become part of the contract. Tarver v. 
Swann, 36 Ga. App. 461, 137 S. E- 126. 

§ 2471. Policies must contain the entire con- 
tract. 

Necessity of Attaching Copy of Application. — See Couch v. 
National Life, etc., Ins. Co., 34 Ga. App. 543, 130 S. E. 596; 
Interstate Eife, etc., Co. v. Bess, 35 Ga. App. 723, 134 S. E. 
804, citing and following the paragraph set out under this 
catchline in the Georgia Code of 1926. 

Effect of Attaching Copy of Application. — Where, in con- 
formity with the requirements of this section the appli- 
cation is attached to the policy and by the terms of the 
contract is made a part thereof, and where the authority 
of the medical examiner is limited, as in the contract before 
us, the beneficiary, in suing upon the policy, can not im- 
peach the application as thus integrated therein. If the ap- 
plication falls, so does the policy, and in founding her ac- 
tion upon the policy she is committed to the proposition 
that the answers were made by the insured as set forth in 
the application. This rule is not changed by the fact that 
the plaintiff fails to include the application in the copy of 
the policy attached as an exhibit to the suit. Metropolitan 
Eife Ins. Co. v. James, 37 Ga. App. 678, 682, 141 S. 
E. 500. 



§ 2472, (§ 2090.) Interest of assured. 

Test of Insurable Interest. — While, under the section, an 
insurable interest is defined as "some interest in the prop- 
erty or event insured," and a "slight or contingent inter- 
est is sufficient, whether legal or equitable" such an in- 
surable interest is not to be taken as synonymous with the 
sole and unconditional ownership required by the terms of 
the policy in the instant case. Nor does the rule as to an 
insurable interest dispense with the contractual requirement 
as to liens upon the property constituting the subject matter 
of the risk. Alliance Ins. Co. v. Williamson, 36 Ga. App. 
497, 499, 137 S. E- 277. 



§ 2475. (§ 2093.) Construction. 

Usages and Customs. — See Macon County Ass'n v. Slap- 
pey, 35 Ga. App. 737, 741, 134 S. E- 834, following the para- 
graph under this catchline in the Georgia Code of 1926. 

General Rules of Construction. — The rights of the parties 
are to be determined by the terms of the policy, so* far as 
they are lawful. The language of the contract should be 
construed as a whole, and should receive a reasonable con- 
struction, and not be extended beyond what is fairly within 
the terms of the policy. Where the language is unam- 
biguous and but one reasonable construction of the contract 
is possible, the court must expound it as made. Cato v. 
Aetna Eife Insurance Co., 164 Ga. 392, 398, 138 S. E. 787, 
citing Yancey v. Aetna Eife Insurance Co., 108 Ga. 349, 33 
S. E. 979; Wheeler v. Fidelity, etc., Co., 129 Ga. 237, 58 S. 
E. 709. 



§ 2479. Application, good faith. 

Representations as to previous health of the insured ire 
in general material, when not only life, but future health, 
are to be insured. Even though a misrepresentation re- 
lates to a time several years prior to the application, it 
is material, unless it is very clear that the ill health was 
due to a transient cause, and left no bad effects. Mental 
derangement, because of its obscurity, especially might 
well be traced back indefinitely. Pacific, etc., Ins. Co. 
v Manley (Ga.), 27 Fed. (2d), 915. 

Statements as to consultations with and treatment by 
physicians are always considered material, because the 
means are thereby furnished for the company' to check the 
information and good faith of the applicant as to the na- 
ture and extent of his ailments. So it is ground for can- 
celling a life insurance policy that insured in his applica- 
tion stated that he had not been treated by physicians 
for an ailment, where it appeared that six years before 

5] 



§ 2480 



INSURANCE COMPANIES 



§ 2549 



he had had a condition of acute mania, had been con- 
fined in hospitals and been treated for recurrent severe 
headaches. Pacific, etc., Ins. Co. v. Manley (Ga.), 27 Fed. 
(2d), 915. 

Good Faith No Defense to Actual Falsity.— Under tins 
section and §§ 2480 and 2499 the actual falsity of repre- 
sentations materially affecting the nature and character 
of risk void a policy of life insurance, independently of 
intentional deceit. Good faith is not a reply to actual 
falsity, unless the representation is made on information 
from others, and the insurer is so informed at the time, 
the assured propos-es to contract on a basis of fact pre- 
sented by him to the insurer. If that basis is incorrect 
in a material respect, there is no binding contract. The 
case is not unlike that of a sale on representations, 
v/hich, if materially untrue, though made in good faith, 
avoid the sale under § 4113. Pacific, etc., Ins. Co. v. 
Manley (Ga.), 27 Fed. (2d), 915, 916. 

§ 2480. (§ 2098.) Effect of misrepresentation. 

See notes to i§ 2479. 

Where Capable of Two Constructions. — See Macon County 
Ass'n v. Slappey, 35 Ga. App. 737, 741, 134 S. F- 834; John- 
son v. Mutual Life Ins. Co., 154 Ga. 653, 115 S. F- 14, follow- 
ing paragraph under this catchline in Georgia Code of 1926. 

Misrepresentation in Application Not in Writing Attached 
to Policy. — In Interstate Life, etc., Co. v. Bess, 35 Ga. App. 
723, 726, 134 S. F. 804, it was said by Bell, J., "Since the 
application was not in writing and attached to the policy, 
the insurer could not defend upon the ground of material 
misrepresentations not amounting to actual fraud. The fail- 
ure to make the application a part of the contract differen- 
tiates the case from such cases as Supreme Conclave Knights 
v. Wood, 120 Ga. 328, 47 S. F- 940, where it was held that 
a material misrepresentation will avoid the policy, whether 
the statement was made in good faith or wilfully or fraud- 
ulently." 

Knowledge of Agent as Waiver. — In Interstate Fife, etc., 
Co. v. Bess, 35 Ga. App. 723, 726, 134 S. F- 804, it was said 
by Bell, J., "In a case like the present, if the agent had 
actual knowledge of the facts which by a stipulation in 
the contract would render it void, the insurer could not set 
up such facts as a defense. But before the knowledge of 
the agent could work a waiver on the part of his principal, 
the knowledge must have been actual. Constructive knowl- 
edge would not be sufficient for that purpose." 

Section Given in Charge. — It would seem that it would 
not be harmful to the insurer to give in charge a part 
or all of the above Code section where the sole defense is 
actual fraud. Interstate Fife, etc., Co. v. Bess, 35 Ga. 
App. 723, 134 S. F. 804. 



§ 2482. (§ 2100.) Increasing risk. 

Provisions of Section Impliedly Written into Policy. — 

It would seem that the provisions of this section should 
be considered as impliedly written into the policy, and 
that if they are violated the company will not be liable. It 
therefore becomes necessary to determine from all the sur- 
rounding facts and circumstances what character of use is 
contemplated by a policy. Macon County Ass'n v. Slappey, 
35 Ga. App. 737, 741, 134 S. F- 834. 



§ 2480. (§ 2107). Second insurance. 

Applied in Hall v. Continental Ins. Co., 38 Ga. App. 814, 
145 S. F. 891. 



§ 2490 (§ 2108.) Prescribing regulations. 

Section cited in Alliance Ins. Co. v. Williamson, 36 G< 
App. 497, 137 S. F. 277. 



SECTION 12 
Life Insurance 

§ 2498. (§ 2116). To whom to be paid. 

Applied in American National Ins. Co. v. Brantley, 
Ga. App. 505, 144 S. F- 332. 



§ 2499. (§ 2117.) Law of fire-insurance appli- 
cable. 

Cited in McGlathin v. United States Nat. Fife, etc., Co., 
36 Ga. App. 325, 136 S. F. 535; Pacific, etc., Ins. Co. v. 
Manley (Ga.), 27 Fed. (2d) 915. 

§ 2499(a). Park's Code. 

See § 2501(1). 

§ 2501(1). Medical examinations. — All persons 
applying for life-insurance in a life-insurance 
company writing life insurance in this State shall 
submit to such reasonable rules and regulations 
as may be prescribed by such insurance com- 
panies; and after a policy is issued on the life of 
such person, the beneficiary of such policy shall 
be entitled to collect the amount of such policy 
under the terms of the contract when it matures, 
unless the applicant or beneficiary has been 
guilty of actual fraud or has made material mis- 
representations in procuring such policy, which 
representations change the character and nature 
of the risk as contemplated in the policy so is- 
sued by the company. All statements, covenants, 
and representations contained in applications for 
insurance shall never be held or construed to be 
warranties, but shall be held to be representa- 
tions only. Acts 1912, pp. 119, 130, 1927, p. 223. 

Editor's Note. — Prior to its amendment by Acts 1927, this 
section at its beginning had contained a provision requiring 
all insurance companies, with certain exceptions, to make 
a strict medical examination of persons applying for in- 
surance. The provision and the phrase "for the purpose 
of making such examinations" which appeared after the 
phrase "such insurance companies," were stricken by the 
amendment. 



SECTION 13 
Industrial Life, etc., Insurance 

§ 2507. When laws apply. 

License Fees of Agent?. — Because of this section, section 
993(69), relating to taxation of insurance agents, is not ap- 
plicable to industrial life insurance agents. Hoover v. Pate, 
162 Ga. 206, 132 S. F- 763. 



38 



SECTION 17 
Amount of Recovery and Damages 

§ 2545. Valued policy. 

Limitation of Recovery Void. — Under this section a limi- 
tation of the insurance recoverable to three- fourths of 
the loss is void. Coffin v. London, etc., Ins. Co. (Ga.) r 
27 Fed. (2d), 616, 617. 

Contract Made in Another State. — This section does not 
apply to a fire insurance contract made in another state 
covering property located in Georgia. Coffin v. London,, 
etc., Ins. Co. (Ga.), 27 Fed. (2d), 616. 

§ 2549. (§ 2140.) Insurance companies shall 
pay damages, when. 

In General. — The evidence did not show bad faith on the 
part of the company in refusing to pay the loss, and the 
legal questions involved were sufficiently doubtful and im- 
portant to justify the insurer in litigating the matter. 
Continental Life Ins. Co. v. Wells, 38 Ga. App. 99, 102, 
142 S. F. 90. 



[136] 



§ 2559 



CORPORATE POWERS OF RAILROADS 



§ 2599(a) 



Recovery of such damages not prevented by failure to re- 
cover full amount of claim. Atlantic Mut. Fire Ins. Co. 
v. Laney, 38 Ga. App. 1, 3, 142 S. F- 571. 

Under the foregoing rulings, the plaintiff, as the ac- 
knowledged assignee under a valid assignment of the 
policy, was entitled to recover the full value thereof, and 
demand made by him at the time of filing proof of loss 
was sufficient to give rise to an action for the penalty pro- 
vided by section 2549 of the Civil Code upon the refusal of 
the company to pay the loss within sixty days from the 
date of such demand. Whatever might have been the 
purpose and intent of the company in seeking to protect 
and adjudicate the rights of other parties owning an in- 
terest in the proceeds of the policy, it can not be said as 
a matter of law that the company was not guilty of bad 
faith, in a legal sense, in refusing to pay the policy within 
the time prescribed by the statute. American National 
Ins. Co. v. Brantley, 38 Ga. App. 505, 144 S. F- 332. 

Demand and Refusal.— See Globe, etc., Ins. Co. v. Jewell - 
Ivoudermilk Co., 36 Ga. App. 538, 137 S. F- 286, stating and 
applying the principle as set out under this catchline in the 
Georgia Code of 1926. 

In a suit upon an insurance policy, where the only alle- 
gation as to a demand upon the insurance company for 
payment of the loss was contained in the allegation as to 
the filing of the proof of loss, which was filed prior to De- 
cember 7, 1925, on which date the insurance company 
acknowledged receipt of proof of loss and denied liability 
and refused payment of loss, and where the suit was filed 
on January 12, 1926, the petition did not allege a failure of 
the insurance company to pay the loss within sixty days 
after demand. Continental L,ife Ins. Co. v. Wilson, 36 Ga. 
App. 540, 137 S. F. 403. 

Same — When Insufficient to Support Verdict for Damages. 
— In the instant case such a demand as required by the sec- 
tion in order for the insured to recover damages in addi- 
tion to the loss not being shown by the evidence, the ver- 
dict for damages given by the section was unauthorized. 
The judgment overruling the defendant's motion for a new 
trial was affirmed on condition that such damages be writ- 
ten off. Alliance Ins. Co. v. Williamson, 36 Ga. App. 497, 
137 S. F- 277. 

Bad Faith.— The "bad faith" referred to in section 299 
may be of a different character from that which under cer- 
tain conditions will authorize a recovery under this section. 
Copeland v. Dunehoo, 36 Ga. App. 817, 823, 138 S. F. 267. 

An Exception to Section 4393.— In Copeland v. Dunehoo, 
36 Ga. App. 817,_ 821, 138 S. F- 267, Bell, J., intimates 
that this section is an exception to the provision in section 
4393, which provides that "exemplary damages can never 
be allowed in cases arising on contracts." 

Contract Made in Another State.— This section does not 
apply to contract made in another state under the laws 
of that state covering property located in Georgia where 
insured resides. Coffin v. L,ondon, etc., Ins. Co., (Ga.\ 
27 Fed. (2d), 616. 



SECTION 18 
Fidelity Insurance 

§ 21559. Proceedings when loss occurs. 

Cited in American Surety Co. v. Kea, 168 Ga. 228, 147 
S. F. 386. 



SECTION 19 
Suits against Insurance Companies 



Suits against insurance 



§ 2563. (§ 2145.) 
companies. 

Agents in County When Policy Issued. — A petition 
against an insurance company, wherein it is alleged that at 
the time of the issuance of the policy sued on the defendant 
was represented by named agents in the county in which 
the suit was filed, alleges jurisdiction in that county, as 
provided in the section. Process issued thereon is valid. 
Hagler v. Pacific Fire Ins. Co., 36 Ga. App. 530, 137 S. F. 
293. 



When Service Made upon Former Agent. — The fact that 
no legal service could be perfected upon the defendant in- 
surance company in the instant case, because at the time 
of filing the petition there was no agent of the defendant 
in the county upon whom service could be legally perfected, 
does not affect the validity of the process, but affects only 
the validity of the service perfected by serving the former 
agent in the county, who, at the time of service, was not 
an agent of the company and upon whom legal service could 
not be perfected. The process, therefore, being valid, was 
subject to amendment. This case is distinguishable from 
that of Union Marine Fire Ins. Co. v. McDermott, 31 Ga. 
App. 676, 121 S. F- 849. Hagler v. Pacific Fire Ins. Co., 36 
Ga. App. 530, 137 S. F. 293. 

Not Applicable to Suit under Section, 2445. — This section 
does not apply to a suit against insurer doing business 
under 2446. Fxport Insurance Co. v. Womack, 165 Ga. 
815, 816, 142 S. F. 851. 

§ 2564. (§ 2146.) Service on non-resident, as- 
sessment, etc., insurance companies. 

Process under Section 2563 Perfected under This Section. 

— Service upon the defendant company under process issued 
in accordance with section 2563 can be perfected, under 
this section by leaving a copy of the petition with the com- 
pany's agent in the county, if there be one. Hagler v. Pa- 
cific Fire Ins. Co., 36 Ga. App. 530, 137 S. F. 293. 



ARTICLE 6 
Railroads 



SECTION 1 
Incorporation and Powers 



DIVISION 3 



Corporate Powers of Railroads 



§ 2585. (§ 2167.) Powers of such roads. 

Use of Street. — As a general rule, a railroad company 
must obtain the written consent of the municipal authori- 
ties before it can lay a track on any street of a city in this 
State. Tift v. Atlantic, etc., R. Co., 161 Ga. 432, 443, 131 
S. F. 46. 



§ 2585(1). Authority to build, relocate, etc. 

Approval of Railroad Commission Required. — The right of 
condemnation given by this and the following section can 
not be exercised until the railroad commission of this State 
shall first approve the taking of the property or right of 
way designated for the public use or uses desired. Tift v. 
Atlantic, etc., R. Co., 161 Ga. 432, 440, 131 S. F. 46. 



§ 2589. (§ 2171). Change of general direction 
and route. 

Municipal Authority. — The provisions of ordinances were 
held sufficient to express municipal authority to change 
the location of track and employ the same in the 
operation of the railroad, in 1,. & N. R. Co. v. Merchants 
and Farmers Bank, 166 Ga. 310, 142 S. F. 506. 



§ 2599(a). Park's Code. 



See § 2585(1). 



[137] 



§ 2611 



OPERATION OF RAILROADS 



§ 2677(17) 



DIVISION 4 
Street Railroads 

§ 2611. (§ 2181). Electric railroad companies 
may sell light and power. 

Applied in Southern Railway Co. v. Jenkins, 39 Ga. App. 
588, 147 S. E. 800. 

§ 2612. (§ 2182). May acquire property for 
the purpose. 

Applied in Southern Railway Co. v. Jenkins, 39 Ga. App. 
588, 147 S. F- 800. 



SECTION 2 
Georgia Public Service Commission 

§ 2618. (§ 2185.) Suspension of commissioner 
from office. 

Cited in Myers v. United States, 272 U. S. 52. 

§ 2630. (§ 2189). Duty of commissioners. 

In General. — Under this section and § 2670(1) et seq., the 
commission has the power to determine what are just and 
reasonable rates and charges for transportation of pas- 
sengers on each of the railroads doing business in this 
State. Ga. Pub. Serv. Com. v. A. & W. P. R. Co.. 164 
Ga. 822, 139 S. F- 725. 

§ 2631. (§ 2190). To make rates. 

Maximum intrastate passenger rates were fixed by the 
Railroad Commission of Georgia, effective since Septem- 
ber 1, 1920, at 3.6 cents per mile on railroads doing busi- 
ness in this State. This rate is prima facie reasonable 
and just. Ga. Pub. Serv. Com. v. A. & W. P. R. C. 164 
Ga. 822, 139 S. F. 725. 

Commutation Passenger Fares. — For .case holding that the 
rates established deprived the carrier of due process of law 
and the equal protection of the laws, see Ga. Pub. Serv. 
Com. v. A. & W. P. R. Co., 164 Ga. 822, 139 S. F- 725, 

§ 2663. Jurisdiction of the commission. 

Regulating Baggage. — This section confers the power upon 
the Public Service Commission to issue an order requiring 
a terminal company to receive and check to its destination 
•certain properly identified baggage. Atlanta Terminal Co. 
v. Georgia Pub. Service Comm., 163 Ga. 897, 137 S. F. 556. 

Confined to Particular Companies. — The Georgia Public 
Service Commission has not jurisdiction under the provi- 
sions of this and the following section to regulate and con- 
trol the business of common carriers other than classes of 
■common carrier corporations specifically mentioned in 
those sections; and the powers so conferred do not extend 
to regulation of persons operating motor-buses on the high- 
ways of the State. Fstes v. Perrv, 167 Ga. 902, 147 S. F- 
370. 

§ 2670(a). Park's Code. 

See § 2670(1). 

§ 2670(1). Name changed to public service 
commission, authority, rights, etc. 

Cited and applied in Atlanta Terminal Co. v. Georgii 
Pub. Service Comm., 163 Ga. 897, 137 S. F. 556, holding that 

the commission has power to issue order respecting re- 
ceiving and checking baggage. 



SECTION 3 
Operation of Railroads 

§ 2674. (§ 2221.) Extent of such crossings. 

-Railroad Owes No Duly to Maintain Highway. — A rail- 



road company is under no duty to maintain a public high- 
way, which traverses its right of way, in a condition safe 
for travel at a point where the highway is not crossed by 
the company's tracks or at a point not so close to such 
crossing as to render the repair of the highway at this 
point "necessary for a traveler to get off, and on the 
crossing safely and conveniently." Hall v. Georgia South- 
ern, etc., R. Co., 34 Ga. App. 786, 131 S. F- 187. 

§ 2677(b). Park's Code. 

See § 2677(2). 

§ 2677(2). Blow-post; signal of crossing; look- 
out and exercise of care. 

Failure to Comply with Section as Negligence. — If the 

failure to comply with the section is not the proximate 
cause of the injury, for example where no post is erected 
but the engineer nevertheless blew the whistle in accord- 
ance with the legal requirements, the presumption of neg- 
ligence is conclusively rebutted. Stanford v. Southern R. 
Co., 36 Ga. App. 319, 136 S. F. 804. 

Purpose. — The act of 1918 (this and the following sections) 
which supersedes §§ 2675-2677 of the Civil Code, relied on 
by counsel, in so far as it limits the speed of trains, ap- 
plies only when they are approaching crossings, is de- 
signed to protect people from injury to person and prop- 
erty only when using the crossings. Harrison v. Central 
of Georgia Railway Co., 39 Ga. App. 366, 367, 147 S. F- 177. 

§ 2677(16). Elimination of grade crossings. — 

Section 1. Be it enacted by the General Assem- 
bly of the State of Georgia, and it is hereby en- 
acted by authority of the same, that from and 
after the passage of this Act, when in the judg- 
ment of the State Highway Department of Geor- 
gia it is practicable and, in the interest of public 
safety, reasonably necessary, the State Highway 
Department may authorize and direct the elimi- 
nation of grade-crossings on the State road sys- 
tem; and that when in the judgment of the 
board of commissioners of roads and revenues of 
any county in the State of Georgia, or of any 
other authority having jurisdiction over and con- 
trol of the public roads of that county, it is prac- 
ticable and, in the interest of public safety, rea- 
sonably necessary, such board of commissioners 
of roads and revenues, or such other authority 
having jurisdiction over and control of the pub- 
lic roads of the county, may authorize and direct 
the elimination of grade-crossings on the public 
roads of said county; provided, that any such 
elimination of a grade crossing shall be in ac- 
cordance with the provisions of this Act, and 
that no elimination of a crossing at grade of a 
public county road (as distinguished from a road 
which constitutes a part of the State highway 
system) shall be eliminated under the provisions 
of this Act, upon direction or order of any such 
county authority, until and unless the State 
Highway Department of Georgia shall approve 
any such order of any such county authority, and 
shall concur therein. Acts 1927, p. 299. 

§ 2677(17). Same — Definitions. — For the pur- 
poses of this Act, the following definitions shall 
apply: 

"Grade crossing." A crossing at grade of a 
public road intersecting a track or tracks of a 
railroad or railroads. 

"Department." The State Highway Depart- 
ment of Georgia as constituted under the laws 
of this State. 

"Boards." The boards of commissioners of 



[ 138 



§ 2677(18) 



OPERATION OF RAILROADS 



§ 2677(21) 



roads and revenues of the several counties of the 
State, or any other duly constituted authority 
having jurisdiction over and control of the pub- 
lic roads in the counties, in and for the control of 
which such board or other authority is consti- 
tuted under the laws of the State of Georgia. 

' "Railroads." All steam-railroads and interurban 
electric or gasoline railways of more than twenty 
miles in length, which are operated as common 
carriers, but shall not include street-railways op- 
erated in whole or in part within the corporate 
limits of a city or town, nor logging railroads not 
operated as common carriers. 

"Overpass." A bridge and approaches thereto 
for carrying highway traffic over a railroad. 

"Underpass." A bridge .and approaches there- 
to for carrying a railroad over a highway or 
other public road which is within the purview of 
this Act. 

This Act may be cited as the "Grade-crossing 
Elimination Act." 

§ 2677(18). Same — Notice to railroad com- 
pany; adoption of layout. — Whenever the de- 
partment, with reference to State roads, or a 
board, with reference to county public roads, 
shall direct the elimination of any grade-cross- 
ing by means of an underpass, overpass, or by re- 
location, or shall direct the guarding of a grade- 
crossing by an automatic signaling device, 
prompt notice of the order in such regard shall 
be given to the railroad company or companies 
involved; and within ten (10) days thereafter 
the representative of the department or board 
and of the railroad or railroads involved shall 
meet, and thereafter, within a reasonable time, 
adopt a layout mutually satisfactory for the con- 
struction of a grade separation structure or au- 
tomatic signalling device. Any such layout so 
adopted by or through the representatives of a 
board and of a railroad shall be submitted to the 
department for its approval, and no work looking 
to the elimination of the grade-crossing pursuant 
to the plans so adopted shall be begun until and 
unless the department concur therein and ap- 
prove the same, or unless the railroad or rail- 
roads involved may agree that its or their por- 
tion of the expense involved in the elimination of 
such grade-crossing shall not be charged against 
the maximum sum which any one railroad may 
be required to expend in any one calendar year 
under any or all of the provisions of this Act, as 
hereinafter provided. Failing to agree within a 
reasonable time, then the department or (as the 
case may be) a board may order the railroad or 
railroads involved to proceed with the construc- 
tion of such grade separation structure as it may 
be required, and as indicated in the plans and 
specifications accompanying its order; provided, 
however, that no order of a board entered in 
such regard shall be binding until and unless the 
same be concurred in and approved by the de- 
partment. It shall be the duty of said railroad or 
railroads to begin work on any such grade sepa- 
ration structure within sixty (60) days after the 
receipt of a binding order to that effect, and to 
complete the structure within a reasonable time; 
provided, however, that in no event shall the 
railroad or railroads be required, without its con- 

[13 



sent, to do the actual physical work in providing 
approaches by fill to an overhead structure or the 
excavating beneath the supporting structure of 
an underpass or the approaches thereto, but the 
cost of such work shall be considered a part of 
the cost of the grade elimination, whether ac- 
tually performed by the railroad or the depart- 
ment or board, and such cost shall be appor- 
tioned as hereinafter provided. 

§ 2677(19). Same — Agreement to apportion 
work. — The department or board may, by agree- 
ment with any railroad company, apportion the 
work to be done in the construction of any grade 
separation structure, between the railroad com- 
pany or companies and contractors acting under 
the control and supervision of the department or 
of the board; provided, that whenever the de- 
partment or a board, or any of its or their em- 
ployees or contra [contractors] acting under the 
orders of the department or board;, or of its or 
their contractors, shall go upon or be upon the 
right-of-way of the railroad company, they shall 
be subject to any reasonable rules and regula- 
tions of such railroad made for the protection of 
its traffic, employees, and passengers. 

§ 2677(20). Same — Space for additional track. — 

When either an overpass or an underpass is con- 
structed under the provisions of this Act, the 
same shall be so designed and constructed as to 
be sufficient to accommodate at least one rail- 
road-track in addition to those existing at the 
time of said construction, unless this requirement 
is waived by the railroad. 

§ 2677(21). Same — Division of cost. — The di- 
vision of the costs of elimination of grade-cross- 
ings by means of grade separation structures 
shall be as follows: 

(a) The total cost of surveys and of the prepa- 
ration of the plans and specifications, and of the 
estimates of the cost thereof, shall be paid, one 
half by the department or county board, and one 
half by the railroad or railroads involved. 

(b) The total cost of a grade-crossing elimi- 
nation by the use of an overpass or underpass, 
including the establishment of drainage, shall be 
paid, one half by the department or (as the case 
may be) the board, and one half by the railroad 
or railroads involved; provided, that the con- 
struction expense in which the railroad or rail- 
roads involved may be required to participate 
shall be confined to the grade-separation structure 
and the approaches thereto not exceeding three 
hundred (300) feet on each side from the center 
line of the track or tracks as measured along the 
center of the highways. The approaches shall 
not be regarded as extending farther than from 
grade point to grade point, and the railroad shall 
not be charged with any cost of paving, except 
on the flooring of an overpass. 

(c) In no plan providing either for an over- 
pass or underpass shall the department or board 
interfere with or change the grade or alignment 
of the tracks of any railroad, or relocate the line 
of the railroad, without its consent. Nothing 
herein, however, shall prevent the department or 
county board and the railroad or railroads in- 



§ 2677(22) 



OPERATION OF RAILROADS 



§ 2677(30) 



volved from mutually agreeing to the change of 
the grade or alignment of any track or tracks, or 
the relocation of the same, and in case of such 
an agreement the expense of making such 
change shall be borne equally by the department 
or board and the railroad or railroads involved; 
provided, that such change in the railroad-tracks 
has been made at the written request of the de- 
partment or county board. 

§ 2677(22). Same — Automatic signaling de- 
vice, required when. — Whenever in the judgment 
of the department the installation of an auto- 
matic signaling device may be reasonably re- 
quired at a grade-crossing of a State road, and 
whenever in the judgment of a board the in- 
stallation of an automatic signaling device may 
be reasonably required at a grade-crossing of a 
county road, the department or (as the case may 
be) a board may require, by written order, the 
railroad or railroads involved to provide such au- 
tomatic signaling device as may be appropriate. 
In any such case the expense of acquiring and 
installing such device shall be divided equally 
between the department or county board and the 
railroad or railroads involved, but the railroad or 
railroads involved shall at its or their own ex- 
pense maintain the same. 

§ 2677(23). Same — Underpass or overpass un- 
safe or inadequate; improvement. — Whenever in 
the judgment of the department exercised in re- 
spect of a State road, or in the judgment of a 
county board exercised in respect of a county 
public road, an existing underpass or overpass, 
constructed prior to the approval of this Act, is 
unsafe or inadequate to serve the traffic for 
which it was constructed, then the department, 
when State roads be involved, or the board, 
when county public roads be involved, may pro- 
ceed to bring about the improvement or better- 
ment of the existing structure. And in any such 
event the procedure and division of the cost of 
construction and the cost of the maintenance of 
such improvement or betterment, shall be as 
herein set forth in section 2677(18), (19), (20), 
(21) and (24) of this Act. 

§ 2677(24). Same— Maintenance of overpass, 
etc. — After the construction of an overpass or 
underpass, it shall be the duty of the department 
in the case of State roads, and of the county 
board in the case of county public roads, to 
maintain at its or their own expense the drain- 
age, surface, and pavement of the highway and 
bridge, as well as the approaches and guard-rails, 
if any; except that when an overpass is con- 
structed with a floor of wood, then the railroad 
or railroads shall maintain such floor. It shall 
be the duty of the railroad or railroads to main- 
tain at its expense the foundations, piers, abut- 
ments, and superstructures of all underpasses 
and overpasses located within the limits of its 
right-of-way. 

§ 2677(25) Same— Selection of material.— The 
railroad company or companies involved shall 
have the right to select the material to be used 



in the construction of the grade-separation struc- 
ture, provided that such material shall not be 
less durable than creosoted timber of a quality at 
least equal to that required by the standard 
specifications of the department for its own 
bridge work. Neither the department nor any 
county board shall require any railroad company 
to construct an underpass of a design, specifica- 
tion, or plan, the strength of which, in the judg- 
ment of the railroad company, shall not be suffi- 
cient to meet the requirements of its traffic 
thereover. In no event shall any railroad com- 
pany be required to participate in the cost of the 
construction of any overhead bridge upon a basis 
or proportion in excess of the cost of a bridge 
that would be suitable to carry ordinary highway 
traffic according to the standards of the depart- 
ment, which standards are now for a strength 
sufficient to support a fifteen-ton roller. 

§ 2677(26). Same — Judicial review of order, 
etc., of department or board. — Any judgment, 
decision, or order of the department, or of any 
county board, whether entered upon any ques- 
tion involving the practicability, advisability, or 
necessity of eliminating any crossing at grade or 
involving the apportionment of cost of construc- 
tion, or any other question arising under this 
Act, shall be subject to judicial review. Pending 
the final determination of any proceeding at law 
or in equity so instituted, the department or any 
county board may, without prejudice to either 
party, and at its own risk, proceed with the work 
of eliminating the crossing at grade involved in 
such litigation, subject to final judgment of the 
court as to all questions involved in such litiga- 
tion. 

§ 2677(27). Same — Special agreements as to re- 
location, etc. — Nothing in this Act shall be con^ 
strued to prevent such department or county board 
from reaching special agreements with railroad 
companies providing for grade-crossing elimina- 
tion by means of relocation of either the railroad 
or highway involved, or by other means and ar- 
ranging for joint participation in the cost of such 
elimination on an agreed basis. 

§ 2677(28). Same— Use of right of way.— In 
all cases where grade-separation structures are 
built hereunder, the railroad shall permit the 
use, free of cost, of so much of its right-of-way 
as may be necessary. 

§ 2677(29). Same— Cost where different rail- 
roads involved. — Where more than one railroad 

is involved in the separation of crossings at grade, 
that portion of the cost of construction and 
maintenance which this Act provides shall be 
paid by the railroad or railroads shall be 
apportioned between such railroads by agree- 
ment; and in case they can not agree, the same 
shall be fixed by the department or (as the case 
may be) by the county board, after a hearing, 
subject to a judicial review as provided in section 
11, 2677(26) of this Act. 



§ 2677(30). Same — Crossings closed; status of 



[140] 



§ 2677(31) 



CONNECTING ROADS 



§ 2770 



crossings in case of relocation. — All existing 
grade-crossings replaced by grade-separation 
structures, or avoided by relocation of highways 
and no longer used by the general public, shall, 
where possible, be closed, and where continued 
shall be private crossings and not subject to the 
provisions of the statutes of Georgia relating to 
railroad-crossings. 

§ 2677(31). Same — Limit of annual expendi- 
ture of railroad. — No railroad shall be required 
to expend in any one calendar year, under any 
or all of the provisions of this Act, a sum in ex- 
cess of $40,000.00; provided that no railroad 
whose gross earnings from both inter and intra- 
state business in the State of Georgia, as re- 
ported to the Public Service Commission of 
Georgia for the preceding calendar year, did not 
-exceed $2,000,000.00 shall be required without 
its consent to expend in any one calendar year, 
under the provisions of this Act, a sum in excess 
of $3,000.00. In any case where the proportion- 
ate part to be paid by a railroad for the elimina- 
tion of a crossing at grade, when added to 
amounts theretofore expended and /or for which 
obligations have been incurred, would exceed the 
amount which a railroad may be required to ex- 
pend under the provisions of this section, the de- 
partment may pay the excess over and above the 
aggregate of payments legally permissible for 
requirement of the railroad, and thereafter collect 
the same with legal interest during succeeding 
calendar year or years; but nothing herein con- 
tained shall be construed as requiring any rail- 
road company to expend in grade-elimination 
•costs and protection in any one calendar year 
more than the applicable amount as hereinbefore 
specified. 

§§ 2698(b)-269S(bb). Park's Code. 

See §§ 2677(16) -2677(31). 



SECTION 6 

Railroads as Common Carriers, and Herein of 
Other Carriers 



§ 2711. (§ 2263). Definition. 

A person undertaking to transport goods as a private 
■carrier and not as a common carrier is bound only to ordi- 
nary diligence. The plaintiff in this case, having sued the 
defendant merely as a private carrier, can not complain 
•that the court instructed the jury that the defendant was 
charged with the exercise of ordinary care only. More- 
over, the evidence authorized the inference that the de- 
fendant was only a private carrier, and there is no assign- 
ment that the court erred in failing to submit the question 
of whether he was a common carrier. Bloomberg- Michael 
Furniture Co. v. Urquhart, 38 Ga. App. 304, 143 S. E- 
789. 

§ 2712. (§ 2264.) Common carrier. 

III. DEFENSES. 

Generally. — See Central, etc., R. Co. v. Council Bros., 36 
Ga. App. 573, 137 S. E. 569, stating in part the rule set out 
under this catchline in the Georgia Code of 1926. 

Act of God — Distinguished from Unavoidable Accident. — 

An act of God means any act produced by physical causes 
which are inevitable. In other words, unavoidable acci- 
dents are the same as the acts of God. Central, etc., R. 



Co. v. Council Bros., 36 Ga. App. 573, 137 S. E- 569; Fish v. 
Chapman, 2 Ga. 349, 46 Am. Dec. 393. These cases seem 
to conflict with Harmony Grove Tel. Co. v. Potts, 2 4 Ga. 
App. 178, 180, 100 S. E. 236, where it wis said that a dis- 
tinction exists between an act of God and an unavoidable 
accident. It appears though that in the Fish case, and in 
the Central of Ga. Ry. Co. case, only phenomena were with- 
in the contemplation of the courts, while in the Telephone 
Co. case the court was considering not only natural acci- 
dents, which were appropriately classed as acts of God, but 
also "accidents arising from the negligence or act of man," 
which are classed as unavoidable accidents. It is submitted 
that unavoidable accidents is a broad and comprehensive 
classification, including not only "the negligence or act of 
man," but also "natural accidents." The so called acts of 
God are as unavoidable as the acts of man. — Ed. Note. 

§ 2713. (§ 2265.) Bailee must show no con- 
curring negligence. 

Necessary Proof When Accident Result of Vis Major. — 

The rule applicable, were it alleged that the damage had 
been brought about by some vis major, such as an earth- 
quake, lightning, or flood, in which the human element 
does not and could not enter, would seem to be that where 
it is alleged that the damage was thus occasioned, it is not 
necessary for the carrier to show that such an occurrence 
was in a legal sense an act of God, and its defense would be 
complete upon proof being made that its own negligence did 
not contribute to the loss thus caused by an occurrence over 
which it had no control. Southern R. Co. v. Standard 
Growers Exch., 34 Ga. App. 534, 130 S. E. 373. 



§ 2713(1). Proof of injury, prima facie evidence 
of want of reasonable skill and care, applies to 
motor busses. — In all actions against railroad 
companies for damages done to persons or prop- 
erty, proof of injury inflicted by the running of 
locomotives or cars of such company, shall be 
prima facie evidence of the want of reasonable 
skill and care on the part of the servants of the 
company in reference to such injury. The pro- 
visions of this bill shall also apply to all persons, 
firms or corporations operating busses for hire. 

This section shall also apply to passengers of 
railroad companies. Acts 1929, p. 316, § 1. 

§ 2714. (§ 2266). Carrier of passengers. 

Applied in Georgia Railway and Power Company v. Gil- 
bert, 39 Ga. App. 56, 146 S. E- 33. 

§ 2726, (§ 2276). Effect of notice to limit. 

A contract between a shipper and a carrier for the ship- 
ment of goods by sea from a port in this State to a port 
in the State of Florida is in no event to be governed by 
the provisions of this section. Bloomberg- Michael Furni- 
ture Co. v. Urquhart, 38 Ga. App. 304, 143 S. E- 789. 

§ 2730. (§ 2279.) Time of responsibility. 

Ending of Responsibility as Carrier. — See Central, etc., R. 
Co. v. Leverette, 34 Ga. App. 304, 129 S. E- 292, following 
the principle stated in paragraph two under this catchline 
in the Georgia Code of 1926. 



SECTION 7 

Connecting Roads; Receipt and Delivery of 
Freight, etc. 

§ 2770. (§ 2316). Railroads to make prompt 
settlements for overcharges. 

Applied in Lumberman's Co. v. Seaboard Airline Ry. Co., 
37 Ga. App. 176, 139 S. E- 116. 



[ 141 ] 



§ 2774 



INJURIES BY RAILROADS 



§ 2788 



§ 2774. Transportation of perishable products. 

Cited in Western & Atlantic Railroad v. Meister, 37 Ga. 
App. 570, 572, 140 S. E- 905. 



§ 2780. 
etc. 



SECTION 8 
Injuries by Railroads 

(§ 2321.) Damages by running of cars, 



I. IN GENERAL. 

Constitutionality. — The presumption of negligence raised 
by this section is unreasonable and arbitrary, and violates 
the due process clause of the Fourteenth Amendment. 
Western & A. R. R. v. Henderson, 279 U. S. 639, 49 S. 
Ct. 445. 

Presumption of Proximate Cause. — Under the section there 
arises, upon proof of injury to a person by a servant of a 
railroad company, not only a presumption of negligence of 
the company, but a presumption that the company's negli- 
gence was the proximate cause of the injury. Western, etc., 
Railroad v. Dobbs, 36 Ga. App. 516, 137 S. E- 407. And a 
charge to the jury which amounts to an instruction to this 
effect is not error. Id. 

Section Modifies General Rule as to Liability of Master. — 
The general rule that the master is liable for the acts of his 
servants when done within the scope of their employment, 
whether the act is wilful or otherwise, is modified as to 
railway cases, by this section. Furney v. Tower, 36 Ga. 
App. 698, 137 S. E. 850. 

For What Acts Liable. — Before the presumption of negli- 
gence against a railway company under this section can 
arise it must be shown that the act complained of was per- 
petrated by the servant in the conduct of the business of 
his employment, as the section should be construed with 
section 4413. Latimore v. Louisville, etc., R. Co., 34 Ga. 
App. 263, 129 S. F- 108. But it is immaterial whether the 
act done was in the scope of the servant's particular em- 
ployment. Furney v. Tower, 36 Ga. App. 698, 137 S. F. 850. 

II. APPLICATION OF RULE. 

Injury to Dog. — In Alabama Great Southern R. Co. v. 
Buchannon, 35 Ga. App. 156, 157, 132 S. F- 253, it was said 
by Luke, J., who delivered the opinion: "A prima facie 
case was made for plaintiffs by proof that the dog was 
killed by the defendant's locomotive, and there should have 
been a recovery unless the company made it appear that its 
agents exercised all ordinary and reasonable care and dil- 
igence. It was the duty of the company, through its 
delegated agents and employees, to keep a lookout ahead of 
the train and to use ordinary and reasonable diligence to 
discover the dog upon the track and to avoid injuring it." 

Applies to Street Railways. — This section applies to street- 
railways. Greeson v. Bailey, 167 Ga. 638, 639, 146 S. E- 490; 
Thomas v. Bailey, 167 Ga. 638, 639, 146 S. F. 490, citing 
Corday v. Sav., etc., Ry Co., 117 Ga. 464, 43 S. F- 755. 

A presumption of negligence proximately causing an in- 
jury arises against a railroad company upon proof that the 
injury was caused by the operation of the defendant's 
train. It is not necessary, in order to enable the plain- 
tiff to avail himself of this presumption, for him to prove, 
otherwise than by showing that his injury was caused by 
the operation of the defendant's train, that the presumed 
negligence of the defendant proximately caused the injury. 
Western & Atlantic Railroad v. Dobbs, 36 Ga. App. 516, 
137 S. E. 407; Western, etc., Railroad v. Thompson, 38 Ga. 
App. 599, 144 S. F. 831. 

Applied in Georgia Railway and Power Company v. Gil- 
bert, 39 Ga. App. 56, 146 S. F- 33. 

Cited in Western, etc., Railroad v. Peterson, 168 Ga. 259, 
268, 147 S. E- 513. 

III. PRACTICE AND PLEADING. 

Charge Improperly Construing Section. — Where the trial 
judge charged the jury as follows: "I charge you that the 
burden of proof in this case rests upon the plaintiff, that is 
the burden of proof is upon the plaintiff to satisfy the minds 
of the jury by the preponderance of the testimony of all the 
material allegations set out in the original petition in this 
case and the amendments that have been made and al- 
lowed by the court in the trial of this case," it was held 
that this excerpt deprived the plaintiff of the benefit of the 
presumption arising in proper cases under the section and 



was erroneous. Central, etc., R. Co. v. Bridwell, 34 Ga. 
App. 77, 84, 128 S. E. 238. 



§ 2781. (§ 2322.) Consent or negligence. 

Effect of Contributory Negligence. — Railroad company 
held liable to person injured while walking along pathway 
near train though his negligence was a contributing cause 
of his injury. Southern Ry. Co. v. Cochran (Ga.), 29 
Fed. (2d) 206, 207. 

Comparative Negligence Law. — Where a trial judge charged 
the jury in substance that where both parties were negli- 
gent, but the plaintiff could not have avoided injury by the 
exercise of ordinary care, and the defendant's was greater 
than that of the plaintiff, that the rule of comparative neg- 
ligence and consequent diminution of damages was appli- 
cable, it was held upon appeal, that this instruction did not 
contravene the rule laid lown in Americus, etc., R. Co. v. 
Luckie, 87 Ga. 6, 13 S. E- 105, nor did it exclude the de- 
fense that the plaintiff's injury was brought about by his 
own failure to exercise ordinary care. Atlantic Coast Line 
R. Co. v. Anderson, 35 Ga. App. 292, 133 S. E- 63. 

Duty to Charge on Request. — Where the evidence author- 
ized the inference that the plaintiff was negligent, it was 
error prejudicial to the defendants not to comply with a 
written request to charge in effect the rule of this section. 
Southern R. Co. v. Bottoms, 35 Ga. App. 804, 134 S. E. 824. 

And a charge that the damage which the plaintiff would 
be entitled to recover should "be reduced as you may find 
their negligence to be" is not a full and clear statement of 
the rule. Southern R. Co. v. Bottoms, 35 Ga. App. 804, 134 
S. E- 824. 

Applied in Seaboard Air -Line Ry. Co. v. Sarman, 38 Ga. 
App. 637, 144 S. E- 810. 



§ 2782. Injury by coemployee. 



of neg- 
section, 



Conclusiveness of Presumption. — The presumption 
ligence against the employer, arising under this 
from death of a railroad employee, is not conclusive, and, if 
rebutted by uncontradicted and unimpeached evidence, the 
court should direct the verdict for the defendant. Walker 
v. Charleston, etc., R. Co., 8 Fed. (2d), 725. 

In an action for death of a railroad employee, supposedly 
killed when handle of alleged defective jack under freight 
car flew violently up and struck him under the chin, the 
presumption of negligence, arising under this section, was 
conclusively rebutted, and the verdict for the defendant was 
properly directed. Walker v. Charleston, etc., R. Co., 8 
Fed. (2d), 725. 

Compared with Federal Employer's Liability Act. — The 
Federal employer's liability act does not contain, the pro- 
vision embodied in this section to the effect that no re- 
covery shall be had '"if the person killed or injured brought 
about his death or injury by his own carelessness amount- 
ing to a failure to- exercise ordinary care." Under the 
Federal employer's liability act, "where it appears that the 
negligence of the defendant and that of the plaintiff con- 
curred in producing the injury, the negligence of both par- 
ties is to be deemed the proximate cause of the injury." 
Atlantic Coast Line R. Co. v. Solomon, 37 Ga. App. 737, 
738, 141 S. F. 917, citing L. & N. R. Co. v. Paschal, 145 
Ga. 521(1), 89 S. E- 620. 



§ 2788. 
ployees. 



(§ 2324.) Receiver's liability to em- 



Consent of Appointing Court Not Requisite to Suit. — This 
section and the following section (section 2789) are excep- 
tions to the general rule that before a suit can be main- 
tained against a receiver appointed by the courts of this 
State it is necessary for the consent of the appointing court 
to be obtained. Bugg v. Lang, 35 Ga. App. 704, 134 S. E- 
623. And no consent is necessary by the express terms of 
the Judicial Code (U. S. Comp. Stat. 1916, section 1048) 
when the appointment is by a Federal Court. Id. 

Effect upon Federal Receivers. — The authority extended 
under the Federal statute for suits in the State courts 
against Federal receivers is paramount, and is in no wise 
affected by this section. Bugg v. Lang, 35 Ga. App. 704, 134 
S. E. 623. See also Eddy v. Lafayette, 49 Fed. 807, 1 C. C. 
A. 441. 

Lien Subject to Debt Due United States.— A debt of the 
railroad to the United States has priority over a lien 
created by this section. Piedmont Corp. v. Gainesville, 
etc.. Co. (Ga.), 30 Fed. (2d) 525. 



[ 1/42 ] 



§ 2793 



TRUST COMPANIES— ACT OF 1927 



§ 2821(16) 



SECTION 10 
Lien against Railroads 



Liens for wages of railroad 



§ 2793, (§ 2329). 
employees. 

Attaches to Property as Employees Only. — The special 
lien given by this section attaches to the property of their 
employers only. Poss Brothers Lumber Co. v. Haynie, 37 
Ga. App. 60, 139 S. F. 127. 

So where an owner of timber engages another, as inde- 
pendent contractor, to remove the timber from the woods 
and saw it into lumber, for a consideration of so much per- 
thousand feet, according to dimensions and specifications to 
be furnished from time to time by the owner, and where 
the owner reserves no control of the business thus to be 
carried on by the other contracting party, and does not 
^interfere and assume such control, servants employed by 
the latter for the purpose of executing the contract are not 
employees of the owner of the timber, and lumber manu- 
factured from such timber is not subject to a lien in favor 
of such employees. Poss Brothers L,umber Co. v. Haynie, 
37 Ga. App. 60, 139 S. F- 127. 

Priorities. — L,iens under this section and §§ 2/94-2796 for 
claims incurred prior to receivtership, though having 
priority over the mortgage and other debts of the railroad 
company, are subject to a debt due to the United States. 
Piedmont Corp. v. Gainesville, etc., Co. (Ga.). 30 Fed. 
(2d) 525. 

The general scheme of priorities to apply in the dis- 
tribution of the proceeds of sale of the railroad company's 
property is as follows: (1) Court costs, expenses of sale, 
compensation, and expenses of officers of court, including 
receivers, attorneys, and special master. (2) Taxes, state, 
county, and municipality. (3) Receiver's certificates. (4) 
Other debts of the receivership authorized by the court, 
not including unauthorized loans of cash, but including 
tort liabilities. (5) The debt due the United States. (6) 
Unbarred liens under the state laws for wages, supplies, 
and damages due by the corporation before receivership. 
(7) The bond mortgage. (8) Other debts due by the cor- 
poration, including any unauthorized loans to the receiver, 
which can be shown to have been used for the benefit of 
the corporation. Piedmont Corp. v. Gainesville, etc., R. 
Co. (Ga.), 30 Fed. (2d) 525, 530. 



SECTION 11 
Suits Against Railroads and Electric Companies. 

§ 2798, (§ 2334.) Must be sued where action 
originates; definition of "electric companies." 

See notes to § 2259. 

Venue of Continuous Tort to (Passenger. — This law is ap- 
plicable in a case where a passenger brings suit in tort 
against a railroad company for negligence in carrying her 
beyond her destination in a particular county and through 
that county into another state, where further damages re- 
sult from the continued wrong; and where the railroad com- 
pany has an agent in the county where the tort originated, 
the venue of a suit for such injury is exclusively in that 
county. Southern R. Co. v. Clark, 162 Ga. 616, 134 S. F. 
605. 



ARTICLE 7 

Telegraph and Telephone Companies 



SECTION 4 
Suits against Telegraph Companies 

§ 2814. (§ 2348). Telegraph companies, where 
suable. 



See notes to § 2259. 



ARTICLE 8 
Trust Companies 



SECTION 2 
Their Powers 

§ 2817. Corporate powers. 

Power to Contract.— The power to make contracts given 
by this section cannot be held to authorize all sorts of 
contracts, because many special sorts are named after 
wards, some with limitations and conditions. It is no 
more than the general power to contract for the proper 
corporate purposes elsewhere set forth, and does not give 
a trust company authority to guarantee the paper of banks 
for which it acts as financial agent. In re Bankers' Trust 
Co. (Ga.), 27 Fed. (2d) 912, 913. 

Cited in Mobley v. Minter, 38 Ga. App. 798, 812, 145 S. 
F- 894. 



I 



SECTION 5 
Act of 1927 

§§ 2820(a) -2820 (j). Park's Code. 

See §§ 2821(15)-2821(25). 

§ 2821(15). Definitions. — The term "trust 
company" shall be construed to mean a corpora- 
tion having power to execute trusts, and to act 
in any fiduciary capacity, whether such corpora- 
tion has been heretofore organized under the pre- 
vious acts of the General Assembly of this State 
or as hereafter organized under this act or any 
amendment thereto. The term "person" as used 
in this act shall be construed to mean an individ- 
ual, a partnership, or an incorporated association. 
The word "superintendent," as used in this Act 
refers to and shall mean the Superintendent of 
banks. Acts 1927, p. 344. 

§ 2821(16). Unauthorized use of the word 
trust company. — No corporation or person, ex- 
cept a corporation duly authorized to do a trust 
business in this State, shall as a designation or 
name or part of a designation or name, under 
which business is or may be conducted make use 
of the word "trust" in any corporate, artificial, 
or business name or title, or make use of any of- 
fice sign at the place where such business is 
transacted having thereon any word or words 
indicating that such is the place or office of a 
trust company. And the use or circulation of any 
letterheads, billheads, blank forms, notes, receipts, 
certificates, circulars, or any written or printed 
or partly written and partly printed paper what- 
ever having thereon any word or words indicat- 
ing that such business is the business of a trust 
company, is prohibited to any corporation or per- 
son except those duly authorized under the laws 
of this State to do a trust business. Except as 
herein otherwise indicated, the provisions of this 
Act shall apply to all trust companies heretofore 
incorporated or doing business at the date of the 
approval of this Act as well as those hereafter 
incorporated or established. Provided, however, 
that any corporation regularly chartered and or- 

1/43 ] 



§ 2821(17) 



TRUST COMPANIES— ACT OF 1927 



§ 2821(25) 



ganized and engaged in business on the date of 
the approval of this Act may continue to use its 
corporate name, but where the words "trust" or 
"trust company" are a part of such corporate 
name, the corporation shall on all signs, adver- 
tisements, letterheads, billheads, and other printed 
forms, use in connection with its corporate name 
the words, "Not under State Supervision." 

§ 2821(17). Duties and powers of the superin- 
tendent of banks. — Except as may hereafter be 
prescribed by law, the Superintendent of Banks, 
in addition to the duties and powers prescribed 
in this Act, shall have, possess, and exercise all 
that jurisdiction, control, supervision, and author- 
ity over trust companies organized or doing busi- 
ness under this Act, which he now has or may 
hereafter be given by the laws of this State over 
State banks. He shall require reports and make 
examinations of said trust companies in like man- 
ner as is now required of State banks. Trust 
companies for this examination, supervision, and 
control shall pay to the Superintendent of Banks 
the same fees that State banks are now or may 
hereafter be required to pay. The funds derived 
from this source shall be used to defray the ex- 
penses of the Department of Banking. 

§ 2821(18). Guaranty. — That no trust company 
shall engage in or guarantee the payment of bonds 
and notes secured by mortgage or deed to real 
estate within the State of Georgia, or secured by 
pledge of any choses in action, unless it shall first 
set apart an amount of its assets, the same to be 
fixed by the Superintendent of Banks, but in no 
event to be less than ten thousand ($10,000.00) 
dollars, as a guaranty fund, which said guaranty 
fund shall be maintained, unimpaired, or invested 
in bonds of the United States, or of this State, or 
of any political subdivision of this State, when 
and as required to do so by the said superintend- 
ent, so long as any guaranty is outstanding. The 
superintendent shall have the right to designate 
the place where said guaranty fund shall be de- 
posited. This restriction shall be in addition to 
the restrictions now imposed by law on trust com- 
panies doing business in this State. 

§ 2821(19). Trust companies receiving depos- 
its. — That no trust company shall be allowed to 
receive deposits of any character unless and un- 
til its charter shall have been amended so as to 
confer upon it banking powers and privileges; 
and when such amendments shall have been ob- 
tained and the Superintendent of Banks shall have 
issued his permit for said company to receive de- 
posits and do business as a bank, it shall be sub- 
ject to all the provisions of the law relating to 
banks. Provided, that trust companies heretofore 
incorporated under the laws of Georgia, with 
power in their original or amended charters to 
receive deposits, and that are now conducting 
their business and reporting to the Superintend- 
ent of Banks, shall not be required to further 
amend their charters in order to continue con- 
ducting such business, but they shall be subject 
to all the provisions of banking laws of this 
State, subjecting them to the inspection and su- 
pervision of the Superintendent of Banks, and 
their dealing in stocks, bonds, and other securi- 

[ 



ties shall be subject to inspection and approval 
of the Superintendent of Banks. 

§ 2821(20). Dealing in stocks and bonds. — 

Trust companies operating as investment bank- 
ers, and maintaining departments for the pur- 
pose [purchase?] and sale of securities, may pur- 
chase for resale whole issues or parts of issues 
of stocks, and debentures of industrial, railroad, 
and public-service corporations, and other invest- 
ment securities, and may resell and deal in the 
same under such regulations as may be prescribed 
by the Superintendent of Banks. 

§ 2821(21). Amendment to charters.— That the 
method of obtaining an amendment to the char- 
ter of trust company, so as to confer upon it 
oanking powers and privileges, and authorize it 
to receive deposits, shall be the same as that pro- 
vided for the amendment of the charter of a bank 
by sections 1 to 7, inclusive, of article 19 of the 
Banking Act of 1919, except that the amendment 
must be authorized by the vote of two-thirds of 
the outstanding capital stock. When the charter 
shall have been amended, the stockholders shall 
be liable to depositors to the same extent as are 
the stockholders of a bank under article 18 of 
the Banking Act. 

§ 2821(22). Surrender of authority to receive 
deposits, etc. — Any trust company that has here- 
tofore or may hereafter acquire the right to re- 
ceive deposits, and thereby become subject to the 
provisions of this Act, shall have the right to sur- 
render to the Secretary of State its authority to 
receive deposits and to do a banking business, 
without impairing in any respect its charter rights 
to conduct a trust company business, and there- 
upon shall cease to have the right to receive de- 
posits, but may conduct business as a trust com- 
pany as though it had never had the right to re- 
ceive deposits or to do a banking business. 

§ 2821(23). Time in which amendment ob- 
tained. — Trust companies which have not acquired 
banking powers, but are receiving savings or 
other deposits, shall be allowed twelve months 
from the date of the approval of this Act to se- 
cure amendments to their respective charters, 
conferring such powers, or to pay off and settle 
with their depositors. 

§ 2821(24). Penalty. — Any person who as an 
officer of any corporation or in his individual ca- 
pacity shall violate the provisions of this Act, or 
who shall knowingly permit the violation thereof 
by any corporation with which he is connected, 
shall be guilty of a misdemeanor. 

§ 2821(25). Certain corporations not affected 
by this Act. — Nothing in this Act shall be con- 
strued to affect, embrace, or include, or to bring 
within the operation of this Act any corporation 
chartered by the Superior Court, having trust 
company powers and without banking powers, 
and which does not receive deposits subject to 
check, and which invests its funds in loans on real 
estate. 

Approved August 25, 1927. 

144 ] 



§ 2822 



FRATERNAL BENEFIT SOCIETIES 



§ 2827(44) 



ARTICLE 9 
Corporations Created by Superior Court 



SECTION 1 
How Incorporated and Dissolved. 

§ 2822. (§ 2349). Special terms to grant char- 
ters. 

Cited in McKenzie v. Guaranteed Bond, etc., Co., 168 
Ga. 145, 148, 147 S. F- 102. 



Superior courts may create 



§ 2823. (§ 2350.) 
what corporations. 

Constitutional Provision. — In 1912 the constitution was 
amended so as to provide that the General Assembly "may 
confer this authority to grant corporate powers and privi- 
leges to private companies to the judges of the superior 
court in vacation." It will be noted that at present the su- 
perior courts receive their power to create corporations by 
virtue of the constitution. This power, however, "shall be" 
exercised in the manner which the legislature "shall pre- 
scribe by law." Free Gift Society v. Edwards, 163 Ga. 857, 
864, 137 S. F- 382. 

Courts May Not Delegate Power. — There is no provision 
of our constitution or statute law authorizing the superior 
court to commit its delegated powers to a corporation which 
the court creates by virtue of the power given it by the con- 
stitution and law, so as to authorize the corporation thus 
created to itself charter other corporations without regard 
to the provisions of our law concerning the acts necessary 
to be done before the court itself can create such corpo- 
rations. Free Gift Society v. Fdwards, 163 Ga. 857, 864, 137 
S. F. 382. 

Cited in McKenzie v. Guaranteed Bond, etc., Co., 168 Ga. 
145, 148, 147 S. F. 102. 

§ 2823(a). Park's Code. 

See § 2823(1). 

§ 2823 (a-l). Park's Code. 

See § 2192(1). 



§ 2823(1). Charters granted in vacation. 

Amendment after Publication. — The order of incorpora- 
tion is not void where an amendment of the petition, chang- 
ing the period of incorporation from thirty to twenty years, 
is permitted after publication, on the ground that such an 
order was not based upon an application that had been pub- 
lished as required by law. Rogers v. Toccoa Fleet. Power 
Co., 163 Ga. 919, 137 S. F- 272. 

Act Changed Rule. — Prior to the passage and approval of 
this act the judge of the superior court was without juris- 
diction to grant a charter to a private corporation in vaca- 
tion in a county other than where the application was pend- 
ing. An order purporting to grant a charter in vacation and 
in another county is a mere nullity. Rogers v. Toccoa 
Power Co., 161 Ga. 524, 131 S. F. 517. 



SECTION 2 
Schools, Churches, Societies, etc. 

§ 2824. (§ 2351). Incorporation of schools, 
churches, etc. 

Presumption of Incorporation. — While a suit cannot be 
maintained against an unincorporated church, such action 
being a mere nullity, in an action against the church itself, 
where the petition is silent as to incorporation and the 
church answers without raising the question, it will be 
presumed, in the absence of demurrer, that the defendant 

Ga.— 10 ' [ 



church had become incorporated under the provisions of 
this section. Zeigler v. Perry, 37 Ga. App. 647, 141 S. E- 
426. 

§ 28301 (§ 2357). Societies incorporated. 

Name, Style and Objects of Association. — Where a plain- 
tiff in its petition designates itself as Tremont Temple Bap- 
tist Church, and alleges that it is "a duly organized religious 
society, and that a certificate of said society has been duly 
filed and recorded in the office of the clerk of the superior 
court" of the county in which the church is located, th.s 
shows a sufficient compliance with the provisions of the sec- 
tion. Hartsfield v. Tremont Temple Baptist Church, 163 
Ga. 557, 136 S. F- 550. 



SECTION 7B 
Fraternal Benefit Societies 

§ 2877(44). Incorporation of fraternal benefit 
societies of other States. — 'Any fraternal benefit 
society or association organized and incorporated 
under the laws of any other state, and licensed 
to do business in this State, which has assets in- 
cluding liens charged against certificates in ex- 
cess of the required reserve liability when its 
outstanding certificates or contracts are valued 
on the National Fraternal Congress Table of 
Mortality with an interest assumption of not 
more than 4%, or upon the optional standard set 
forth in section 23, Part I, Title V, No. 524, en- 
titled "An Act for the regulation and control of 
fraternal benefit societies," etc., approved Aug- 
ust 17th, 1914, or upon some higher standard, 
may become such fraternal benefit society incor- 
porated under the laws of this State under such 
name or names as it may select, and with a con- 
tinuation without intermission or cessation of all 
its powers, rights, and privileges and of all mu- 
tual existing corporate rights, obligations, liabil- 
ities, powers, contracts, liens, privileges, and du- 
ties at the time existing between said corporation 
and its members. Its officers shall be continued 
in office for the terms for which they were 
elected, with the same rights, responsibilities, li- 
abilities, duties, powers, and privileges as at the 
time enjoyed and imposed upon them, it being 
the purpose of this Act to extend and continue 
such society or association as such a corporation 
of this State, the same as if it had in all respects 
originally been incorporated under the laws of 
this State. That in orde'r to become such a cor- 
poration of this State, the officers of such society 
or association such as the board of control, trus- 
tees, directors, council, executive council, or by 
whatever name known, when thereunto duly au- 
thorized by its supreme representative or govern- 
ing body, by whatever name known, shall file 
with the Secretary of State of this State a certi- 
fied copy of its articles of incorporation or char- 
ter under which it is then operating, together 
with a petition asking that such society or asso- 
ciation be incorporated as such fraternal benefit 
society under whatever name or names it may 
select. That upon the filing of the same with the 
Secretary of State of this State and paying a fee 
of one hundred ($100.00) dollars therefo'r, such 
society or association shall immediately thereby 
become incorporated as a fraternal benefit society 
of this State and the Secretary of State shall is- 

1'45 ] 



§ 2877(45) 



CO-OPERATIVE MARKETING ASSOCIATIONS— ACTS 1921 



§ 2928(16) 



sue to it a certificate of incorporation as a frater- 
nal benefit society with the powers and privileges 
appertaining thereto. That upon filing a copy of 
said certificate of incorporation with the Insur- 
ance Commissioner of this State and paying a fee 
of twenty-five ($25.00) dollars therefor, he shall 
issue to such fraternal benefit society a license 
to do business in this State. Such society shall, 
except as provided in this Act, be governed by 
the general laws of this State in respect to fra- 
ternal benefit societies. Provided, however, that 
in no event shall any charter rights be granted 
under this Act which conflict with the general 
laws of Georgia applicable to such societies or 
organization; and wherever such conflict occurs, 
if any, that part of such charter 'shall be consid- 
ered stricken, and the remainder not so conflict- 
ing with such laws shall be and constitute the 
charter rights granted hereunder. Nor shall this 
Act in any way exempt such societies' or organi- 
zations from any taxes, licenses, or fees which 
may be acquired of them under existing laws of 
this State applicable to such societies or organi- 
zation. Acts 1929, p. 241, § 1. 

§ 2877(45). Funds which may be used for ex- 
penses. — Such benefit society, after setting up the 
'required reserves on the mortality standard 
aforesaid, may use any portion of its assets in ex- 
cess of such reserves as and for its expenses in 
the procuring, maintaining), and conducting its 
business. Acts 1929, p. 243, § 2. 

§ 2877(46). Forms of certificates issuable 

Any fraternal benefit society maintaining reserve 
as herein provided may issue to its members or 
to juveniles such forms of certificate upon such 
plan of insurance, providing for paid-up insur- 
ance, extended insurance, cash-surrender value, 
whole life and endowment, accident or indemnity, 
and payable to such beneficiary as may be au- 
thorized in the laws of such society. Such so- 
ciety shall have a supreme representative govern- 
ing body, said representatives to have the qualifi- 
cations which are required by the laws of such 
societ3 r , and subordinate lodges or branches by 
whatever name known, into which members at 
their option be admitted in accordance with its 
laws. Acts 1929, p. 243, § 3. 

§ 2877(47). Remedy in forum of society to be 
sought before suit; proviso.— No court shall have 
jurisdiction to entertain any suit or suits against 
any such fraternal benefit society, unless and un- 
til such member shall have first exhausted his 
remedies within the forums of the society. Pro- 
vided, that any member or beneficiary may sue 
upon any certificate or contract, seeking to re- 
cover any death or disability loss provided under 
the terms of such contract or by the laws of such 
society. Acts 1929, p. 244, § 4. 



warehouse receipts for a debt. Augusta Bonded Public 
Warehouse Co. v. Georgia R. Bank, 166 Ga. 105, 110, 142 
S. E. 559. 

On the facts of record and the findings of the jury there- 
on, a bank to which warehouse receipts were pledged as- 
collateral security for notes of the pledgor company did not 
take the papers with notice of any secret equity of the 
warehouseman, and acquired sufficient title to support an 
action against the warehouseman for the value of the goods 
.stored by the pledgor company, after they had been fraud- 
ulently withdrawn from the warehouse, without surrender 
of the receipts, by the vice-president and general mana- 
ger of that company. The receipts and indorsements 
thereon were admissible in evidence over the objections 
offered. Augusta Bonded Public Warehouse Co. v. Georgia 
R. Bank, 166 Ga. 105, 142 S. E. 559. 



SECTION 11 

Bonded Public Warehousemen 
§ 2914. Title passes by transfer of receipt. 

This provision is not an exclusive form for pledging 



ARTICLE 10 
Co-operative Marketing Associations 



SECTION 1 
Under Acts of 1920 

§§ 2909 (k), 2909 (o), 2909 (p), 2909 (s) 2909 (x). 
Park's Code. 

See §§ 2928(42), 2928(46), 2928(47), (2928(50), 2928(55) 
respectively. 

§ 2928(a). Park's Code. 

See § 2982(1). 

§ 2928(1). Organization; capital stock; appli- 
cation; title; dividends; reserve, profits. 

Individual Liability of Members. — Individual liability for 
debts of a corporation can not be imposed upon all its mem- 
bers by a by-law adopted by vote of a majority of the 
members where no provision for such liability is made by 
statute or charter. Corporations without capital stock are 
within this rule. Mitcham v. Citizens Bank, 34 Ga. App. 
707, 131 S. E- 181. 

Where an action is against the corporation and all its 
members, the petition should be dismissed on demurrer on 
the ground of misjoinder of parties. Mitcham v. Citizens 
Bank, 34 Ga. App. 707, 131 S. E. 181. 



SECTION 2 
Under Acts of 1921 

§ 2928(p). Park's Code. 

See § 2928(16). 

§ 2928(16). Powersj — Each association incor- 
porated under this Act shall have the following 
powers : 

(a) To engage in any activity in connection 
with the marketing, selling, harvesting, preserv- 
ing, drying, processing, canning, packing, storing, 
handling, ginning or utilization of any agricul- 
tural products produced or delivered to it by its 
members; or the manufacturing or marketing of 
the by-products thereof; or in connection with 
the purchase, hiring, or use by its members of 
supplies, machinery or equipment; or in the fi- 
nancing of any such activities; or in any one or 
more of the activities 'Specified in this section. 



[ 146 ] 



§ 2928 (q) 



SALE OF STOCKS, BONDS, ETC. 



§ 2928(55) 



The association, however, shall handle and deal 
in the agricultural products of non-members, 
equal in value to, but not greater in value than, 
that handled by its member's. 

Ob) To borrow money and to make advances 
to members. 

(c) To act as the agent or representative of 
any member or members in any of the above 
mentioned activities. 

(d) To purchase or otherwise acquire, and to 
hold, own, and exercise all rights of ownership 
in, and to sell, transfer, or pledge shares of the 
capital stock or bonds of any corporation or asso- 
ciation engaged in any related activity or in the 

handling or marketing of any of the products 
handled by the association. 

(e) To establish reserves and to invest the 
funds thereof in bonds or such other property as 
may be provided in the By-Laws. 

(f) To buy, hold and exercise all privileges of 
ownership over such real or personal property 
as ma}' be necessary or convenient for the con- 
ducting and operation of any of the business of 
the association or incidental thereto. 

(g) To establish, secure, own and develop 
patents, trade marks and copyrights. 

(h) To do each and everything necessary, suit- 
able or proper for the accomplishment of any 
one of the purposes or the attainment of any 
one or more of the objects herein enumerated; 
or conducive to or expedient for the interest or 
benefit of the association; and to contract ac- 
cordingly; and in addition to exercise and pos- 
sess all powers, rights and privilege necessary or 
incidental to the purposes for which the asso- 
ciation is organized or to the activities in which 
it is engaged; and in addition, any other rights, 
powers, and privileges granted by the laws of 
this State to ordinary corporations, except such 
as a're inconsistent with express provisions of 
this Act; and to do any such thing any where. 
Acts 1921, pp. 139, 140-1, 142; 1929, p. 223. 

§ 2928 (q). Park's Code. 

See .§ 2923(17). 

§ 2928(17). Members to handle products only 
through association. — Under the terms and con- 
ditions prescribed in its By-Laws, an association 
may admit as members (or issue common stock 
to) only persons or associations or corporations 
composed solely of persons engaged in the pro- 
duction of the agricultural products to be han- 
dled by or through the association, including the 
lessees and tenants of land used for the produc- 
tion of such products and any lessors and land- 
lords who receive as rent all or part of the crop 
raised on the leased premises; and any such per- 
sons or associations of persons or corporation- 
may be citizens of or organized under the laws 
of this State or any other state of the United 
States. 

If a member of a non-stock association be 
other than a natural person, such members may 
be represented by any individual, associate, of- 
ficer or member thereof, duly authorized in writ- 
ing. 

One association organized hereunder may be- 
come a member or stockholder of any other as- 

[1 



sociation or associations organized hereunder. 
Acts 1921, pp. 139, 142; 1925, p. 150; 1929, p. 223. 

§ 2928 (aa). Park's Code. 

See § 2928(27). 



§ 2928 (27). Marketing contracts. 

Attorney's Fees. — This section, properly construed, au- 
thorizes parties contracting in pursuance of the statute to 
stipulate for the payment of attorney's fees by the mem- 
ber to the association, in the circumstances therein stated. 
No prior notice of intended suit is requisite to a recovery 
of such fees in an action for breach of the contract. Civil 
Code § 4252 is not applicable. Brown v. Georgia Cotton 
Growers Ass'n, 164 Ga. 712, 139 S. F- 417. 



CHAPTER 3 
Sale of Stocks, Bonds, etc.; "Blue Sky Law" 

§ 2928 (42). Law designated. 

It will be presumed, in the absence of anything to show 
the contrary, that this law was complied with. Suddath v. 
Blanchard, 39 Ga. App. 262, 146 S. F. 798. 

Contracts Held Voidable. — In this suit to recover on a 
stock subscription the petition affirmatively disclosed such 
a state of facts as rendered the subscription voidable under 
the securities act, and thus subject to general demurrer. 
On this question the case is controlled by the decision cf 
the Supreme Court in Felton v. Highlands Hotel Co., 165 
Ga. 598, 141 S. F- 793; Cassini v. Highlands Hotel Co., 37 
Ga. App. 778, 142 S. F. 565. 



§ 2928 (46). Definition of terms. 

"Issluers."; — Persons who procure contracts of subscrip- 
tion to the stock of a proposed corporation not in esse but 
which may be organized in the future are not issuers of 
such stock within the intent and meaning of that term as 
defined in the Georgia securities law. Felton v. Highlands 
Hotel Co., 165 Ga. 598, 141 S. F- 793. 



§ 2928(47). License necessary. 

Persons to Whom Applicable — In Action for Commission. 

—The defendant, being the issuer, was not required to 
obtain a permit from the securities commission before put- 
ting the stock on the market. Even if the agent or solicitor 
was required to do this before proceeding to sell the stock, 
there being nothing to show that when entering into the 
contract sued on the parties anticipated that the plaintiff 
would not comply with the law, the defendant can not es- 
cape liability for commissions merely because the agent, 
after the making of the contract, may have violated the 
criminal law "in selling the stock without a license. Floding 
Inc. v. Gunter, 36 Ga. App. 450, 136 S. F. 798. 



§ 2928(50). Class "B" defined; act not applica- 
ble. 

Sale of Class "A" No Offense.— Taylor v. State, 34 Ga. 
App. 4, 128 S. F. 228. 

§ 2928 (55). Action arising on sales; non-resi- 
dent applicants; attorney; service of process. 

Failure of Corporation to Comply. — Under this section, in 
whatever character or capacity they may appear, persons 
as well as firms and corporations who purpose either to 
issue or sell stock in an existing or proposed corporation 
must file with the securities commission the statement pre- 
scribed by law; and failure to file such statement avoids 
the subscription, thereby relieving the subscriber and en- 
titling him to the return of any payments made upon the 
illegal contract. Felton v. Highlands Hotel Co., 165 Ga. 
598, 141 S. E'. 793. 

47] 



§ 2931 



DIVORCES, AND HOW OBTAINED 



§ 2946 



THIRD TITLE 

Of Domestic Relations 



CHAPTER 1 
Of Husband and Wife 



ARTICLE l 
Of Marriage and Divorce 



SECTION 1 
Marriage, How and by Whom Contracted 

§ 2931. (§ 2412.) Who is able to contract. 

Previous Marriage. — If a man who had a living wife un- 
divorced entered into a ceremonial marriage with another 
woman who was not shown to have known of the former 
marriage, and they cohabited as husband and wife from the 
time of such marriage and continued to do so after the 
death of the first wife, they will be considered thereafter as 
lawfully married. Hamilton v. Bell, 161 Ga. 739, 132 S. 
E. 83. 

§ 2935. (§ 2416). Void marriages. 

Ratification. — If the parties cohabited as husband and 
wife from the time of the ceremonial marriage, and so con- 
tinued after the husband's disabilities were removed, they 
will be considered as lawfully married. Hawkins v. Haw- 
kins, 166 Ga. 153, 142 S. E. 684. 

§ 2938. Notice of application to be posted; con- 
sent of parent or guardian. — Immediately upon 
receiving application for a license the ordinary 
or his deputy shall post in the ordinary's office a 
notice giving the names and residents of the par- 
ties applying therefor, and the date of application. 
No license shall be issued earlier than five days 
following the date of application for such license, 
within which period of five days objections to the 
proposed marriage may be entered; provided the 
foregoing provisions shall not apply to persons 
who have arrived at the age of twenty-one years; 
and upon application for license being made, and 
the applicant therein claims the party to be twenty- 
one years of age, or over, it shall be the duty of 
the ordinary to whom application for license is 
made to satisfy himself that the applicant's con- 
tention as to age is true. If said ordinary does 
not know of his own knowledge that both par- 
ties for whom a marriage license is sought are 
twenty-one years of age, or over, shall require 
applicants to furnish birth certificates, or, in lieu 
thereof, affidavits from at least two persons show- 
ing the ages of both parties to be twenty-one years 
of age, or over; and upon the failure of applicant 
to convince the ordinary in the foregoing way, 
shall be required to post notice of said applica- 
tion for the period of five days, as is provided in 
Georgia Laws 1924, page 53; provided that in case 
of emergency or extraordinary circumstance the 
judge of the court having probate jurisdiction may 
authorize the license to be issued at any time be- 
fore the expiration of said five days. It shall be the 



duty of the ordinary and his deputy to inquire as to 
ages of all persons for whom marriage licenses 
are asked; and if there be any grounds of suspi- 
cion that the female is a minor under the age of 
eighteen years, such ordinary and his deputy shall 
refuse to grant the license until the written con- 
sent of the parents or guardian, if any, controlling 
such minor, shall be produced and filed in his 
office; and any ordinary who, himself or deputy, 
shall fail to post in his office facts pertaining to 
the application, or who shall issue a license in vio- 
lation of the time provision, shall knowingly grant 
such license without such consent, or without 
proper precaution in inquiring into the fact of 
minority, or for the marriage of a female to his 
knowledge domiciled in another county, shall for- 
feit the sum of $500.00 for every such Act, to be 
recovered at the suit of the clerk of the Superior 
Court, and added to the educational fund of the 
county. The posting of said notice may be dis- 
pensed with in the case the parents or guardian 
of the female appears in person before the ordi- 
nary and consents in writing to the issuance of 
said license. Acts 1924, pp. 53, 54; 1927, p. 224. 

Editor's Note. — The first proviso and all that follows it 
down to the second proviso was inserted by the amendment 
of 1927. The amendment also effected certain minor changes 
of phraseology not affecting the substance. 

§ 2938(a). Park's Code. 

See § 2938(1). 

§ 2938(1). Application for license; information 
as to impediments, etc. — Marriage license shall be 
issued under the rules prescribed by the preced- 
ing section on written application made by the 
person seeking license therefor, verified by oath 
of applicant, which application shall state that 
there is no legal impediment to marriage, and 
shall give the full name of the proposed husband, 
with date of birth, present address, and name of 
father and mother, if known, and if unknown shall 
so state, with present name of proposed wife with 
date of her birth and present address, with name 
of father and mother, if known, and if unknown 
shall so state, and shall be supported by affidavits 
of two reputable citizens of the United States of 
America as to truth of recitals in said applica- 
tion, which application shall be filed in the office 
of ordinary before marriage license shall be is- 
sued upon such application, and such application 
shall remain in the permanent files in the office 
of the ordinary, and may be used as evidence in 
any court of law under the rules of evidence made 
and provided in similar cases. Acts 1927, p. 226. 



SECTION 2 
Of Divorces, and How Obtained 

§ 2944. (§ 2425.) Total and partial, how granted. 

Cited in Gay v. Pantell, 164 Ga. 738, 139 S. E. 543. 

§ 2945. (§ 2426.) Grounds for total divorce. 

See annotations to section 2951. 

§> 2946., (§i 2427). Discretionary grounds. 

Applied in Smith v. Smith, 167 Ga. 98, 106, 145 S. E). 63. 
Cited in Baker v. Baker, 168 Ga. 478, 148 S. E). 151. 



148 



§ 2948 



ALIMONY 



§ 2981 



§ 2948. (§ 2429). Condonation, collusion, etc. 

Applied in Harrell v. Harrell, 165 Ga. 837, 142 S. E- 278. 
Cited in Fain v. Fain, 168 Ga. 552, 148 S. E. 395. 



§ 2949. (§ 2430.) Confessions of party. 

Nonsuit. — Where evidence of a confession is the sole 
support of a libel for divorce on the ground of adultery, a 
nonsuit is not erroneous. Eangley v. Eangley, 165 Ga. 
122, 139 S. F- 821. 



§ 2951. (§ 2432.) Proceedings. 

Right to Expressly Waive Certain Rights. — None of the 
provisions of this section or sections 2945, 2952 and 2975 af- 
fect the general principle which allows a litigant to ex- 
pressly waive rights accorded him upon which he may 
either insist or relinquish at his option. Don v. Don, 162 
Ga. 240, 243, 133 S. E- 242. 



§ 2953, (§ 2434). 
when. 



Libelant can not dismiss, 



No Dismissal before Verdict. — The libelant can dismiss 
his or her divorce suit, without the consent of the libelee, 
at any time before one verdict in favor of the libelee is 
rendered. This principle is necessarily deducible from this 
section. Black v. Black, 165 Ga. 243, 140 S. F. 364. 



§ 2954. (§ 2435.) Schedule. 

Filing in Case of Separation. — Where the parties have sep- 
arated it is error to order the schedule to be filed as of the 
date of filing petition for divorce. Smith v. Smith, 162 
Ga. 349, 133 S. E- 842. 

Applied in Smith v. Smith, 167 Ga. 98, 106, 145 S. E. 63. 

Cited in Meadows v. Meadows, 161 Ga. 90, 129 S. E. 659. 



§ 2955. (§ 2436.) Transfer pending suit. 

Section Not Applicable in Suit for Alimony without Di- 
vorce. — In a suit by a wife against her husband for alimony 
when no suit for divorce is pending, and no schedule of the 
husband's property is filed, it is not error on the trial, when 
an ancillary proceeding has been filed subsequently to the 
filing of the alimony suit, to cancel a deed executed by the 
husband to his sister, to refuse to give this section in charge. 
Chandler v. Chandler, 161 Ga. 350, 130 S. E- 685. 

Same — Bona Fides a Question for Jury. — In such a suit it 
was error for the court to charge that a certain deed which 
purported to convey to a third person, a large portion of the 
respondent's realty which was alleged in the petition was his 
property, did not have the effect to pass title to the grantee; 
it being a question of fact for the jury to decide whether it 
had been executed bona fide in payment of a pre-existing 
debt. Mathews v. Mathews, 162 Ga. 233, 133 S. E. 254. 

Subordinate to Schedule. — The restriction on alienation 
imposed by this section of the Civil Code operates only 
to the extent of rendering the alienation subordinate to 
any disposition of the scheduled proverty which may be 
made by the jury in the final verdict. Stephens v. Steph- 
ens, 168 Ga. 630, 148 S. F- 522. 



§ 2956. (§ 2437.) Verdict of jury. 

When Section Applicable. — This section only refers to cases 
where a divorce proceeding is pending. Chandler v. Chandler, 
161 Ga. 350, 130 S. E. 685. 

§ 2964. (§ 2445.) Disabilities, how determined. 

In General. — This section provides for a petition and 
hearing on the question of having plaintiff's disabilities 
removed. It does not provide for a subsequent hearing. 

No attack was made on the validity of this section of 
the code, and no question was made as to the right of the 
plaintiff to bring a suit under this section for removal of 
his disabilites; but it was contended that he did not have 
the right to bring a second suit under this section of the 
code after a judgment against him in a former proceeding 
under the same section. Ison v. Ison, 166 Ga. 225, 142 S. E- 
889. 



§ 2971. (§ 2452.) Custody of children. 

Award to Maternal Grandparents. — Conflicting evidence as 
to the fitness of either the father or the mother to have 
custody of the child, the judge does not abuse his discretion 
in awarding such custody to the maternal grandparents of 
the child. Phillips v. Phillips, 161 Ga. 79, 129 S. E. 644. 

Admissibility of Evidence Tending to Show Immorality of 
Wife. — The proper disposition of the minor children, issue 
of the marriage, was involved in the case as made by the 
pleadings. This being so, evidence tending to show im- 
morality in the wife was admissible over the objection that 
it was irrelevant and did not support the alleged ground 
for divorce. Goodin v. Goodin, 166 Ga. 38, 142 S. E- 158. 

Section Dees Not Apply Unless Divorce Is Granted. — 
Under this and section 2980 the trial judge can exercise 
this power only when divorces are granted, or can only 
make a disposition of the minor children of the marriage 
during the period the divorce proceeding is pending. Where 
the case is terminated without a divorce being granted to 
either of the parties, the court can not exercise this power. 
This power is one incident to the divorce proceeding, and 
is exercisable only as above stated. Black v. Black, 165 
Ga. 243, 140 S. F. 364, citing Brightwell v. Brightwell, 161 
Ga. 8 (2), 125 S. F- 658; Keppel v. Keppel, 92 Ga. 506, 17 
S. F. 976. 



§ 2972. 
child. 



(§ 2453.) Habeas corpus for wife or 



Procedure Same as for Habeas Corpus Generally. — No dif- 
ferent procedure is provided for obtaining a trial of the writ 
of habeas corpus under this section of the code from the pro- 
visions for the trial of habeas corpus generally, but it is 
contemplated that the writ shall issue and be tried under this 
section as provided in the sections relating to habeas corpus 
generally. Collard v. McCormick, 162 Ga. 116, 120, 132 S. E- 
757. 



SECTION 3 
Of Alimony 



§ 2975. (§ 2456.) Permanent and temporary. 

When Contention Made That Husband Has no "Estate." — 

In the instant case the trial judge did not err in awarding 
temporary alimony and attorney's fees over the contention 
that the husband had no "estate" out of which the allowance 
could be made. Eundy v. Eundy, 162 Ga. 42, 132 S. E- 389. 



§ 2976. (§ 2457). Proceedings to obtain. 

Cited in Bradley v. Bradley, 168 Ga. 648, 148 S. E. 591, 

§ 2979. (§ 2460.) Merits not in issue. 

Purpose. — The code as evidenced by this section looks to 
requiring the husband and father to perform his duty of 
supporting the wife and children; and it is not necessary 
to allege, with such strictness as would be required in a 
libel for divorce, such facts as would authorize the grant 
of a divorce. Webb v. Webb, 165 Ga. 305, 140 S. E- 872. 

§ 2980. (§ 2461.) Support and custody of 
children pending suits for divorce, 

Cited in Hooten v. Hooten, 168 Ga. 86, 147 S. E. 373. 



§ 2981. 
trial. 



(§ 2462.) Alimony for children on final 



Failure to Specify Amount Minor Child Entitled to, etc. — 

A verdict and decree in a divorce case are not void on the 
ground that the verdict allowing a stated sum as alimony for 
the support of the wife and child does not specify what 
amount the minor child should be entitled to for its sup- 
port, nor in what manner, how often, nor to whom it 
should be paid. Cunningham v. Faulkner, 163 Ga. 19, 135 
S. E. 403. 

When Charge Corrects Previous Error. — When the trial 
judge, in his charge, instructs the jury to specify "how 
often, to whom, and until when" the alimony for the child 



[1|49] 



§ 2986 



MARRIAGE CONTRACTS AND SETTLEMENTS 



§ 3009 



is to be paid, a previous statement that the father is liable 
for the support of his minor child until it arrives at the age 
of 21 years, is not thereby rendered harmless. Barlow v. 
Barlow, 161 Ga. 202, 129 S. E- 860. 



Proceeding for alimony be- 



§ 2986. (§ 2467.) 
fore the judge. 

For Express Use of Minor Child. — Under the circumstances 
of the instant case the trial judge did not err in entering a 
judgment awarding attorney's fees and alimony to the wife 
for the express use of the minor child. Waller v. Waller, 163 
Ga. 377, 136 S. E. 149. 

Petition Held Sufficient. — Under this section the petition 
in the instant case was sufficient to withstand the gen- 
eral demurrer. Webb v. Webb, 165 Ga. 305, 140 S. E- 872. 



ARTICLE 2 
Of Rights and Liabilities of Husband and Wife 

§ 2993. (§ 2474). Wife's property, when sep- 
arate. 

Transaction in Guise of Quitclaim Deed. — If the wife by 
a quitclaim deed conveyed land to another, under a 
scheme by which such person was to sell the same, or so 
much thereof as might be necessary, and apply the pro- 
ceeds to the extinguishment of the debts of her husband, 
such quitclaim deed was null and void, and persons, ac- 
quiring title to the land under the grantee in such quit- 
claim deed, with notice, acquired no title against the 
wife. It follows that the court erred in rejecting evi- 
dence offered by the plaintiff to establish the fact that such 
quitclaim deed was made by her to the grantee therein 
for the purpose of paying her husband's debts. Sikes v. 
Seckinger, 164 Ga. 96, 110, 137 S. E. 833. 

§ 2996. (§ 2477.) Agency of wife in respect 
to necessaries. 

Presumption of Husband's Duty of Support. — Cohabitation 
raises a presumption of the wife's authority to purchase 
necessaries on the credit of her husband; and where the 
husband seeks to avoid liability on account of purchases 
so made, he has the burden of "showing that the goods 
were supplied under such circumstances that he is not 
bound to pay for them." Shaw v. Allen & Co., 34 Ga. 
App. Ill, 113, 128 S. E. 699. It is submitted that this is not 
a case of agency proper, but rather has reference to the hus- 
band's legal duty to support his wife. So long as he owes 
her the duty of support he is bound for her necessaries. 
When this duty ceases to exist, the husband is no longer 
bound. This is to be distinguished from cases where the 
husband has held his wife out, by a course of dealing, as 
his agent. In the instant case the cohabitation merely 
raises the presumption of the husband's continued duty of 
support, and places upon him the duty of showing that the 
wife has forfeited the right to his support. This is the gen- 
eral rule. — Ed. Note. 

Same — Agreement with Wife's Mother. — An agreement be- 
tween the mother and the husband, for the mother to take 
the wife to her home and bear the expense of her support and 
maintenance, was held not to relieve the husband from his 
obligation to support and maintain his wife. Akin v. Akin, 
163 Ga. 18, 135 S. E. 402. 



ARTICLE 3 
Of Marriage Contracts and Settlements 

§ 3007. (§ 2488.) Wife feme sole as to her 
separate estate. 

See notes to § 4413. 

I. IN GENERAL. 

Title conveyed by husband as security for debt pre- 
vailed against claim of wife in Hodgson v. Hart, 165 Ga. 
882, 886, 142 S. E- 267. 



Cited in Carter v. Owenby, 39 Ga. App. 402, 147 S. 
E. 405. 

II. CONTRACTS OF SURETYSHIP. 

A. Generally. 

Applies to All Contracts — Question of Fraud. — Whether 
the lender could be defrauded into believing that a married 
woman could enter into a contract of suretyship, the mere 
tact that the defendant wife, together with her husband, 
may have known at the time of the transaction that her 
promise as a surety was not binding would not operate to 
change the rule and to render her liable on the contract 
where otherwise she was not. Rhodes v. Gunn, 34 Ga. App. 
115, 128 S. E. 213. 

Tests as to What Constitutes Suretyship Contract. — A 
wife can not bind her separate estate by any contract of 
suretyship nor by any assumption of the debts of her hus- 
band, and "No superficial appearance will be permitted to 
lead the court away from the true inwardness of the trans- 
action." Rhodes v. Gunn, 34 Ga. App. 115, 128 S. E. 213, 
citing Gross v. Smith, 31 Ga. App. 95, 119 S. E. 541. 

Loan Contract. — Where the real purpose of the loan 
contract was to borrow money from plaintiff with which 
to pay the debts of the husband, and the wife signed and 
executed a contract as surety with notice on the part of 
the lender, she was entitled to submit this issue to the 
jury; and the court erred in dismissing the answer set- 
ting up such defense. Braswell v. Federal Land Bank, 
165 Ga. 123, 139 S. E. 861. 

B. Conveyance to Secure Husband's or Son's Debts. 

In General. — A deed given by a married woman, in pur- 
suance of a scheme by which she pledges her individual 
property as security for the debt of another, is void in toto. 
Lee v. Johnston, 162 Ga. 560, 134 S. E- 166. 

To Secure Partnership Debt. — A note and deed given by 
a defendant is not binding upon her as a married woman, 
where it is given as security for a debt of a partnership of 
which her husband wa,s a member, and it is immaterial 
whether the debt is assumed as security or paid as her 
husband's debt at the insistence of the creditor who knew 
all the circumstances upon which the payment was being 
made. Boykin v. Bohler, 163 Ga. 807, 137 S'. E. 45. 

III. ASSUMPTION OF HUSBAND'S DEBTS. 

A. In General. 

Under this section if the wife did not in fact purchase 
and was not to receive a stock of goods under a con- 
tract sued on, but the whole transaction was merely a 
colorable scheme or device by which the wife was in- 
duced by the plaintiff to assume the previous debt of 
the husband, without any valid consideration flowing to 
her, she would have the right to repudiate the entire 
illegal and void transaction, no matter by what device 
its true inwardness and purpose had been concealed. 
Robinson Co. v. Rice, 39 Ga. App. 785, 786, 148 S. E. 542. 

This provision does not prevent a widow, even after 
she has married again and during her second wedlock, 
from giving her note, secured by a mortgage on her in ■ 
dividual property, as an original undertaking, in extin- 
guishment of a debt contracted by her deceased husband 
during her marriage with him. Montgomery v. Padgett, 
33 Ga. App. 389, 144 S. E- 41. 

Validity of Indirect Method of Assuming Husband's 
Debts. — Where, by a scheme or device to which her hus- 
band's creditor is a party, a wife is induced to make a gift 
to her husband of her separate estate for the purpose of 
being used by the husband in the payment of his debt to 
the creditor, and the husband conveys the property to the 
creditor in extinguishment of the debt, such transaction 
may, at the instance of the wife, be treated as void and as 
passing no title from the wife. Calhoun v. Hill, 35 Ga. App. 
18, 131 S. E. 918. 

C. Loan to Wife to Pay Debts of Husband. 
Lender Husband's Creditor. — See Jackson v. Jackson, 161 
Ga. 837, 132 S. E- 79, citing and following the paragraph set 
out under this catchline in the Georgia Code of 1926. 

§ 3009. (§ 2490.) Sale to husband or trustees. 

Absolutely Void. — A sale and conveyance in violation 
of this section is not only voidable but void. Glover v. 
Summerour, 165 Ga. 513, 141 S. E- 211, citing Echols v. 
Green, 140 Ga. 678, 79 S. E. 557. 

Deed Reciting Consideration Constitutes Sale on Face. 
— Where a deed from a wife to her husband recites a 
valuable consideration, such deed upon its face is a con- 
tract of sale by the wife to the husband. Glover v. 
Summerour, 165 Ga. 513, 141 S. E. 211, citing Martin v. 



[150] 



§ 3010 



LEGITIMATE CHILDREN 



§ 3020 



White, 115 Ga. 866, 42 S. E- 279; Shackelford v. Orris, 
135 Ga. 29, 68 S. E. 838; Rich v. Rich, 147 Ga. 488, (3), 94 
S. E. 566. 

Deed May Constitute Color of Title. — While a deed of 
bargain and sale of land by a wife to her husband with- 
out an order of the superior court is void, nevertheless 
such deed may constitute color of title. The court did 
not err in allowing the introduction in evidence of the 
■deed from the wife of defendant's intestate to her hus- 
band, to show color of title. Goss v. Brannon, 167 Ga. 
498, 146 S. E- 187. 

Who May Attack. — A wife's judgment creditor for 
the price of goods sold to her is not her privy by blood or 
estate, and as such authorized to attack her deed under 
this section. Royster Guano Co. v. Odum, 167 Ga. 655. 
146 S. E. 475. See McArthur v. Ryles, 162 Ga. 413, 134 
S. E- 76, following and applying the paragraph set out 
under this paragraph in the Georgia Code of 1926. 

§ 3010. (§ 2491.) Wife may give to husband. 

Applied in Glover v. Summerour, 165 Ga. 513, 141 S. 
E. 211; Mack v. Pardee, 39 Ga. App. 310, 318, 147 S. £■ 
147. 

§ 3011. (§ 2492.) A married woman may con- 
tract; presumptions. 

Where Husband Wife's Agent. — Where a husband clothed 
by a written power of attorney, cancelled a certificate of 
stock standing in the name of his wife, and had a new cer- 
tificate issued to himself, even though the legal title passed 
to the husband, the shares were impressed with a trust, and 
they were in equity still the property of the wife, as were 
likewise all income or profits arising or derived from said 
stock. Bacon v. Bacon, 161 Ga. 978, 133 S. E- 512. 

Applied in Davis v. Barrett, 163 Ga. 666, 136 S. E. 904. 



CHAPTER 2 
Of Parent and Child 



ARTICLE 1 
Legitimate Children 

§ 3016. (§ 2497.) Mode of adopting child. — 

Any person desirous of adopting a child, so as 
to render it capable of inheriting his estate, may 
present a petition to the superior court of the 
county in which said child may be domiciled, 
setting forth the name of the father, or, if he be 
dead or has abandoned his family, the mother, 
and the consent of such father or mother to the 
act of adoption; if the child has neither father 
nor mother, the consent of no person shall be 
necessary to said adoption. The court, upon be- 
ing satisfied with the truth of the facts stated in 
the petition, and of the fact that such father or 
mother has notice of such application (which 
notice may be by publication, as required in eq- 
uity cases for non-resident defendants), or if the 
father or mother has abandoned the child, and 
being further satisfied that such adoption would 
be to the interest of the child, shall declare said 
child to be the adopted child of such person and 
capable of inheriting his estate, and also what 
shall be the name of such child; thenceforward 
the relation between such person and the adopted 
child shall be, as to their legal rights and liabili- 
ties, the relation of parent and child, except that 
the adopted father shall never inherit from the 
child. To all other persons the adopted child 
shall stand as if no such act of adoption had 
been taken. 



(a) Provided, that no person may adopt a 
child under this Act unless such person is (l) at 
least twenty-five years of age, or (2) married and 
living with husband or wife. The petitioner must 
be at least ten years older than the child, a resi- 
dent of this State, and financially able and morally 
fit to have the care of the child. If the child is 
14 years of age or over, his consent shall be nec- 
essary to the adoption. 

(b) The petition, duly verified in duplicate, shall 
be filed jointly by husband and wife, unless the 
person desiring to adopt is unmarried, and shall 
contain the name and age of the child, the ad- 
dress and age of the petitioner, the name by 
which the child is to be known, whether the par- 
ents are living or not, names and addresses of 
the living parents or guardians, if known to the 
petitioner, and a description of any property be- 
longing to said child. 

(c) Upon the filing of the petition the court 
shall issue summons to the next of kin, parents 
or guardians, brothers and sisters, if living within 
the State, and legal notice if a non-resident by 
service if possible, otherwise by publication once 
a week for four weeks in the official organ of the 
county where such proceedings are pending. 
After the expiration of thirty days from the date 
of filing of the petition, the case shall be placed 
upon the regular calendar of the court for a hear- 
ing before the judge without a jury, and the court 
shall hear evidence from witnesses as to the good 
character, moral fitness, and financial ability of 
the petitioner to care for the child, as well as all 
other allegations in the petition. When a child 
has been awarded by court order, or otherwise 
legally and permanently surrendered, to the cus- 
tody of a licensed child-placing agency for perma- 
nent placing in a foster home, such agency shall 
be served with summons in lieu of parents and 
relatives, and the written consent of such agency 
shall be filed with the court before adoption can 
be granted. 

(d) Upon the first hearing the court may pass 
an order only granting temporary custody of the 
child tc« the petitioner. Final adoption shall be 
grantecr only upon a second hearing after the 
child shall have been in the custody and care of 
the petitioner for a period of six months. 

(e) A copy of the decree of adoption shall be 
filed with the State Registrar of Vital Statistics. 
Acts 1855-6, p. 260; 1859, p. 36; 1882-3, p. 59; 
1889, p. 69; 1927, p. 142. 

Editor's Note.— The clauses (a), (b), (c), (d), and (e) of 
this section were added by the amendment of 1927. 

Presumotion That Proceedings Regular. — Every presump- 
tion is to be indulged to sustain a proceeding of adoption by 
a court of competent jurisdiction. Harper v. Lindsev, 162 
Ga. 44, 132 S. E. 63». 

Estoppel of Parents. — Where adoptive parents seek and 
obtain the decree they ask for in a court of their selection, 
and take the child or children so adopted into the family 
and treat them as their own, they and their heirs and per- 
sonal representatives are estopped from asserting that the 
child is not legally adopted. Harper v. Iyindsey, 162 Ga. 
44, 132 S. E. 639. 

§ 3020. (§ 2501.) Parent's obligation. 

No Application to Alimony Proceedings. — This section has 
no application to proceedings for alimony. Barlow v. 
Barlow, 161 Ga. 202, 129 S. E. 860. 

When Mother Must Support Children. — See note under 
section 554. 



[151] 



§ 3021 



GUARDIANS OF LUNATICS, ETC. 



§ 3092 



§ 3021. (§ 2502.) Parental power, how lost. 

In General. — The right to the services of children and the 
obligation to maintain them go together. Whatever de- 
prives the parent of the right to the custody and services 
of the child, without fault on his part, relieves him from the 
duty to support the child. Thompson v. Georgia Ry. & P. 
Co., 163 Ga. 598, 603, 136 S. E. 895. 

Right to Earnings. — Where a minor child labors and 
earns money, the presumption is that the proceeds of his 
labor belongs to his father, if living; and where it is 
claimed that such in fact belongs to the minor, that pre- 
sumption must be overcome by proof of the fact that the 
father has, either expressly or impliedly, manumitted the 
minor so as to allow the proceeds of the labor to go to the 
minor. Jones v. McCowen, 34 Ga. App. 801, 131 S. E. 290. 

A father may give to a minor child the right to the pro- 
ducts of his labor which products cannot be levied on as 
property of the father. See Ehrlich & Co. v. King, 34 Ga. 
App. 787, 131 S. E. 524. 

Paragraph 5 — Effect of Marriage. — The child who mar- 
ries assumes inconsistent responsibilities which entitle him 
to the proceeds of his own labor. He becomes the head of 
a new family, and is no longer a member of the family of 
his parent. This being so, the parent is under no legal ob- 
ligation to support him. Thompson v. Georgia Ry. & P. 
Co., 163 Ga. 598, 604, 136 S. E. 895. 

Error, under the facts, in award to father of nine-year 
boy living with grandparents. See Dial v. Reid, 166 Ga. 
245, 142 S. E. 881. 

Applied in Proctor v. Proctor, 164 Ga. 721, 139 S. 
E. 531. 

Cited in Hooten v. Hooten, 168 Ga. 86, 147 S. E. 373. 

§ 3022(a). Park's Code. 

See § 3022(1). 

§ 3022. (1). Custody of minor children, no 
prima facie right in father. 

Quoted in Proctor v. Proctor, 164 Ga. 721, 139 S. E. 
531. 



CHAPTER 3 
Of Guardian and Ward 



ARTICLE 1 

Their Appointment, Powers, Duties, Liabilities, 
Settlements, Resignation, etc. 



App. 



SECTION 1 
How and by Whom Appointed 

§ 3032. (§ 2513.) Natural guardian. 

Cited in Fidelity, etc., Co. v. Norwood, 38 Ga. 
534, 538, 144 S. E. 387. 

§ 3047. (§ 2528.) Bond and oath. 

As to suit on guardian's bond in ward's name, see note 
under section 3054. 

§ 3049. (§ 2530.) Additional bond. 

Cited in Fidelity, etc., Co. v. Norwood, 38 Ga. App. 
534, 538, 144 S. E. 387. 



§ 3054. (§ 2535.) Suit on guardian's bond. 

Suit by Ward in Own Name. — Although the statutory 
bond required of a guardian under section 3047 is payable 

[ 152 ] 



to the ordinary, suit thereon may be maintained by the 
ward in his own name after becoming of age, and need not 
be maintained by the ordinary suing for the use of the 
ward. Sheppard v. Clark, 35 Ga. App. 503, 134 S. E- 125. 

Guardian Need Not Be Joined. — It is not mandatory, 
under this section, that the guardian be sued in the same 
action with the surety. It is merely permissible. Shep- 
pard v. Clark, 162 Ga. 143, 132 S. E. 755. 

Petition in Action against Guardian and Sureties. — In a 
suit against the guardian and his surety, it is not necessary 
to allege that the plaintiff has obtained a judgment against 
the guardian in his representative capacity, in order to show 
a cause of action against the surety. American Surety Co. 
v. Macon Savings Bank, 162 Ga. 143, 132 S. E- 636. In 
this case the history of this section and section 3974, in re- 
gard to suits upon administrator's bonds, is reviewed and 
the two sections are held to be analogous. — Ed. Note. 

Petition in Action against Sureties Alone. — In a suit 
against the sureties upon a guardian's bond by the ward 
after becoming of age, where the guardian was not made a 
party defendant, the petition, which recited that a personal 
judgment had been obtained against the guardian in a suit 
by the ward and which recited a return of nulla bona upon 
an execution issued thereon and that the execution had not 
Deen paid, set out a cause of action and was not subject to 
general demurrer, nor to special demurrer upon the ground 
of non-joinder of parties. Sheppard v. Clark, 35 Ga. App. 
503, 134 S. E. 125. 

Same — Amendment. — In a suit upon a guardian's bond 
against the sureties on it, the guardian not being joined as 
a party defendant either in his representative capacity or 
in his individual capacity, the petition is subject to amend- 
ment by alleging judgments rendered against the guardian 
in his representative capacity and in his individual capacity. 
Sheppard v. Clark, 162 Ga. 143, 132 S. E. 755. 



SECTION 2 

The Powers, Duties and Liabilities of Guard- 
ians. 



§ 3063. (§ 2544). Failing to make returns. 

Applied in Davis v. Culpepper, 167 Ga. 637, 146 S. 
319. 

§§ 3075(a) -3075(g). Park's Code. 

See §§ 4804(1) -4804 (7). 



E. 



ARTICLE 2 

Guardians of Lunatics, Idiots, and Persons 
Non Compos Mentis. 

§ 3092. (§ 2573.) Examination of capacity to 
manage his estate. 

Constitutionality. — In Roberson v. Roberson, 165 Ga. 
447, 141 S. E. 306, it is said: "If the act of August 20, 
1918 (Acts 1918, p. 162, amending this section), is _ uncon- 
stitutional for any reason, the petitioner can avail him- 
self of this defense before the ordinary upon the hear- 
ing of the application for the appointment of a guardian 
lor him upon the ground of his imbecility; the ordinary, 
as a branch of the judiciary of this State, having au- 
thority, under the above provision of the constitution, to 
declare said act void if unconstitutional for any of the 
reasons assigned by petitioner. 

Ten Days' Notice. — Under the provisions of this section 
the ordinary is not authorized to issue a commission de 
lunatico inquirendo until "ten days' notice of such ap- 
plication has been given to the three nearest adult rel- 
atives of such person," unless there is no such relative 
within this State. Jackson v. Harris, 165 Ga. 873, 142 
Si. E. 273. 

Where such an application was issued and served on 
September 3, the hearing thereon could not lawfully be 
had until September 14. Excluding either the first or 



§ 3103 



GUARDIANS OF LUNATICS, ETC. 



§ 3103(6) 



last day, as required by section 4, paragraph 8, of the 
Civil Code, ten days did not elapse between September 
3 and September 13. Consequently the judgment appoint- 
ing a guardian for the alleged imbecile on September 13 
was void. Jackson v. Harris, 165 Ga. 873, 142 S. E. 273. 
In view of the foregoing ruling a sale of the property 
of the alleged imbecile by her alleged guardian was un- 
authorized, and the court erred in refusing to enjoin such 
sale. Jackson v. Harris, 165 Ga. 873, 142 S. E. 273. 



§ .3103. Appointed without trial when in sana- 
torium; certificate from director of United States 
Veterans Bureau. — The ordinaries of the several 
counties of this State are authorized to appoint 
guardians for idiots, lunatic's, and insane persons 
without a trial, as in section 3092 whenever it 
shall be made to appear to them that such idiot, 
lunatic, or insane person is in the lunatic asy- 
lum upon commitment thereto, or when it is 
shown by the certificate of the superintendent of 
the lunatic asylum in which the party is con- 
fined that such person is insane and that it is 
necessary for such idiot, lunatic, or insane per- 
son to have a guardian to take charge of his 
property. Where a petition is filed for the ap- 
pointment of a guardian of a mentally incom- 
petent ward, a certificate of the Director of the 
United States Veterans' Bureau or his authorized 
representative, setting forth the fact that such 
person has been rated incompetent by the United 
States Veterans' Bureau on examination in ac- 
cordance with the laws and regulations govern- 
ing such United States Veterans' Bureau, and 
that the appointment of a guardian is a condition 
precedent to the payment of any monies due such 
person by the United States Veterans' Bureau, 
shall be prima facie evidence of the necessity 
for such appointment, and the ordinaries of the 
several counties of this State shall be and they 
are hereby authorized to appoint guardians with- 
out a trial, as in section 3092 of the Civil Code 
of Georgia of 1910, for any incompetent ward 
entitled to any benefits which may be payable to 
such incompetent by the United States Veterans' 
Bureau or its successor. Acts 1929, p. 250, § 1. 

§ 3103(1). Definitions of "Bureau," "estate," 
"income," "benefits," "Director," "ward," and 
"guardian." — As used in the amendment of the 
preceding section and the section following, 
the term "person" includes a partnership, 
corporation, or an association; the term "Bu- 
reau" means the United States Veterans' Bu- 
reau or its successor; the term "estate" and 
"income" shall include only monies received by 
the guardian from the Bureau and all earnings, 
interest, and profits derived therefrom; the term 
"benefits" shall mean all monies payable by the 
United States through the Bureau; the term "Di- 
rector" means the Director of the United States 
Veterans' Bureau or his successor; the term 
"ward" means a beneficiary of the Bureau; the 
term "guardian" as used herein shall mean any 
person acting as a fiduciary for a ward. Acts 
1929, p. 251, § 2. 

§ 3103(2). When guardian must be appointed 
prior to payments of benefits. — Whenever, pur- 
suant to any law of the United States or regu- 
lation of the Bureau, the Director requires, prior 
to payment of benefits, that a guardian be ap- 
pointed for a ward, such appointment shall be 



made in the manner hereinafter provided. Acts 
1929, p. 251, § 3. 

§ 3103(3). Unlawful to act as guardian of more 
than 5 wards not of the same family. — Except as 
hereinafter provided, it shall be unlawful for any 
person to accept appointment as guardian of any 
ward if such proposed guardian shall at that time 
be acting as guardian for five wards. In any 
case, upon presentation of a petition by an at- 
torney of the Bureau under this section, alleg- 
ing that a guardian is acting in a fiduciary capac- 
ity for more than five wards and requesting his 
discharge for that reason, the court, upon proof 
substantiating the petition, shall require a final 
accounting forthwith from such guardian, and 
shall discharge such guardian in said case. The 
limitations of this section shall not apply where 
the guardian is a bank or trust company acting 
fo'r the ward's estates only. An individual may 
be guardian of more than five wards if they are 
all members of the same family. Acts 1929, p. 

251, § 4. 

§ 3103(4). Petition for appointment. — A peti- 
tion for the appointment of a guardian may be 
filed in the court of ordinary having jurisdiction, 
by or on behalf of any person who under existing 
law is entitled to priority of appointment. If 
there be no person so entitled, or if the person so 
entitled shall neglect or refuse to file such a pe- 
tition within thirty days after mailing of notice 
by the Bureau to the last known address of such 
person, indicating the necessity for the same, a 
petition for such appointment may be filed in the 
court of ordinary having jurisdiction, by or on 
behalf of any responsible person residing in this 
State. The petition fo'r appointment shall set 
forth the name, age, place of residence of the 
ward, the names and places of residence of the 
nearest relative if known, and the fact that such 
ward is entitled to receive monies payable by or 
through the Bureau, and shall set forth the 
amount of monies then due and the amount of 
probable future payments. The petition shall 
also set forth the name and address of the person 
or institution, if any, having actual custody of the 
ward. In the case of a mentally incompetent 
ward, the petition shall show that such ward has 
been rated incompetent on examination by the 
Bureau in accordance with the laws and regula- 
tions governing the Bureau. Acts 1929, p. 

252, § 5. 

§ 3103(5). Petition in case of minor. — Where 
a petition is filed for the appointment of a guard- 
ian of a minor ward, a certificate of the director, 
or his representative, setting forth the age of 
is'uch minor as shown by the records of the 
Bureau, and the fact that the appointment of a 
guardian is a condition precedent to the payment 
of any monies due the minor by the Bureau, 
shall be prima facie evidence of the necessity for 
such appointment. Acts 1929, p. 252, § 5(a). 

§ 3103(6). Notice of petition. — Upon the filing 
of a petition for the appointment of a guardian 
under the provisions of this Act, the court shall 
cause such notice to be given as is provided by 
law. Acts 1929, p. 253, § (5b). 



[153] 



§ 3103(7) 



GUARDIANS OF LUNATICS, ETC. 



§ 3103(15) 



§ 3103(7). Fitness of appointee; bond of 
guardian. — 'Before making an appointment under 
the provisions of this Act the court shall be sat- 
isfied that the guardian whose appointment is 
sought is a fit and proper person to be appointed. 
Upon the appointment being made the guardian 
shall execute and file a bond to be approved by 
the court, in an amount not less than the sum then 
due and estimated to become payable during the 
ensuing year. The said bond shall be a surety 
bond made by a solvent surety company in the 
form, and be conditioned as required of guardians 
appointed under general guardianship laws of 
this State. The court shall have the power 
from time to time to require the guard- 
ian to file an additional bond. Provided, how- 
ever, that where the total estate coming into the 
hands of such guardian shall at no time exceed 
the sum of $500.00, then a bond with personal 
sureties, with at least two such sureties thereon, 
may be accepted if such personal sureties are sol- 
vent and are worth respectively the amount 
named as the penalty of the bond. Acts 1929, p. 
253, § 6. 

§ 3103(8). Annual accounting. — Every guard- 
ian, who shall receive on account of his ward 
any monies from the Bureau, shall file with the 
court annually, in the same manner as provided 
for under the general law of this State for guard- 
ians, a full, true and accurate account, on oath, 
of all monies so received by him, of all disburse- 
ments thereof, and showing the balance thereof 
in his hands at the date of such account, and how 
invested. A certified copy of each of such ac- 
counts filed with the court shall be sent by the 
guardian to the office of the Bureau having ju- 
risdiction over the area in which such court is 
located. Acts 1929, p. 253, § 7. 



§ 3103(9). Removal of guardian not account- 
ing. — If any guardian shall fail to file any ac- 
count of the monies received by him from the 
Bureau, or shall fail to furnish the Bureau a 
copy of his accounts as required by this Act, 
such failure shall be ground for removal. Acts 
1929, p. 254, § 7(a). 



§ 3103(10). Compensation of guardian. — Com- 
pensation payable to such guardians shall not 
exceed five per cent, of the income of the ward 
during any year. In the event of extraordinary 
services rendered by such guardian, the court 
may, upon petition and after hearing thereon, 
authorize additional compensation therefor, pay- 
able from the estate of the ward. Notice of such 
petition and hearing shall be given the proper 
office of the Bureau not less than thirty days 
prior to the hearing on such petition. No com- 
pensation shall be allowed on the corpus of an 
estate received from a preceding guardian. The 
guardian may be allowed from the estate of his 
ward reasonable premiums paid by him to any 
corporate surety upon his bond. Acts 1929, p. 
254, § 8. 



§ 3103(11). Investment of funds. — Every 



guardian shall invest the funds of the estate in 
such manner or in such securities, in which the 
guardian has no interest, as provided by law 
for general guardians in this State. Acts 1929, 
p. 254, § 9. 



§ 3103(12). Expenditures; authority for. — A 

guardian shall not apply any portion of the es- 
tate of his ward for the support and maintenance 
of any person other than his ward, except upon 
order of the court after a hearing, notice of 
which has been given the proper office of the 
Bureau in the manner provided in section 8 of 
this Act. Acts 1929, p. 254, § 10. 



§ 3103(13). Commitment to U. S. Veterans' 
Bureau Hospital. — Whenever it appears that an 
incompetent or insane veteran of any war, mili- 
tary occupation or expedition is eligible for treat- 
ment in a United States Veterans' Bureau Hos- 
pital and commitment to such hospital is neces- 
sary for the proper ca're and treatment of such 
veteran, the courts of ordinary of this State are 
hereby authorized to communicate with the of- 
ficial in charge of such hospital, with reference 
to available facilities and eligibility, and upon 
receipt of a certificate of eligibility from the of- 
ficial in charge of such hospital the court may 
then direct such veteran's commitment to such 
United States Veterans' Bureau Hospital. There- 
after such veteran upon admission shall be sub- 
ject to the rules and regulations of such hospital, 
and the officials of such hospital shall be vested 
with the same powers now exercised by the su- 
perintendent of the State hospital for mental dis- 
eases wiithin this State with reference to the 
retention of custody of the veteran so committed. 
Notice of such pending proceedings shall be fur- 
nished the person to be committed, and his right 
to appear and defend shall not be denied. Pro- 
vided, further, that if a veteran ' shall choose to 
defend such action, he shall be tried before a 
lunacy commission in the court of ordinary hav- 
ing jurisdiction, in the same manner as is pro- 
vided for other lunatics, idiots, and persons non 
compos mentis in section 3092 of the Civil Code 
of 1910. Acts 1929, p. 254, § 11. 

§ 3103(14). Defense; petition for discharge of 
guardian.— When a minor for whom a guardian 
has been appointed under the provisions of this 
Act or other laws of this State shall have at- 
tained his Or her majority, and if incompetent 
shall be declared competent by the Bureau and 
the court, and when any incompetent ward, not 
a minor, shall be declared competent by said 
Bureau and the court, the guardian shall upon 
making a satisfactory accounting be discharged 
upon a petition filed for that purpose. Acts 1929, 
p. 255, § 12. 



§ 3103(15). Act to be construed liberally. — 

This Act shall be construed liberally to secure 
the beneficial intents and purposes thereof, and 
shall apply only to beneficiaries of the Bureau, 
who are entitled to any benefits of said Bureau. 
Acts 1929, p. 255, § 13. 



[154] 



§ 3129 



WORKMEN'S COMPENSATION ACT 



§ 3154(2) 



CHAPTER 4 
Master and Servant 



ARTICLE 2 
Master's Liability to Servant 

§ 3129. (§ 2610.) Injuries to coemployees. 

Definition of Fellow Servants. — In determining whether 
certain servants are fellow servants it is necessary to decide 
whether the servants, the nature of their duties being con- 
sidered, were "about the same business," or were "engaged 
in the common pursuit," — a phrase which is occasionally 
found in the decisions, which means the same thing as being 
""about the same business." Holliday v. Merchants, etc., 
Transp. Co., 161 Ga. 949, 953, 132 S. E. 210. 

Same — Editor's Note. — See Holliday v. Merchants & 
Miners Transp. Co., 161 Ga. 949, 132 S. E. 210, following the 
statement made under this catchline in the Georgia Code 
of 1926. 

§ 3130. (§ 2611.) Duty of master. 

III. DUTY TO PROVIDE SAFE MACHINERY AND 
APPLIANCES. 

A. In General. 

Stated in Fulton Bakery v. Williams, 37 Ga. App. 780, 
141 S. E. 922. 

Applied in Southern Railway Co. v. Jenkins, 39 Ga. 
App. 588, 147 S. E. 800. 

IV. DUTY TO PROVIDE SAFE PLACE TO WORK. 
A. In General. 

Degree of Care. — It is the master's duty to exercise ordi- 
nary and reasonable care to furnish the servant with a safe 
place to work, under this and the following section. White- 
hurst v. Standard Oil Co., 8 Fed. (2d), 728. 

C. Application of Rule. 

1. In General. 
Places to Which Rule Relates. — See Flippin v. Central 
etc., Ry. Co., 35 Ga. App. 243, 132 S. E. 918, affirming the 
statement made under this catchline in the Georgia Code 
of 1926. 

VI. DUTY IN REGARD TO INSPECTION AND 
REPAIR 

When a Question for Jury. — In servant's action for in- 
juries from ladder's breaking, whether in exercise of reason- 
able care in making inspection defendant would not have 
ascertained that rung of ladder was decayed was for the 
jury, although the ladder had been recently painted, con- 
cealing the defect; it not appearing that examination be- 
fore the ladder was painted would not have disclosed the 
defect. Whitehurst v. Standard Oil Co., 8 Fed. (2d), 728. 

§ 3131. (§ 2612.) Duty of servant. 

II. ASSUMPTION OF RISKS BY SERVANTS. 
B. Risks Ordinarily Incidental to Service. 

1. In General. 

Where a servant has equal means with his master of 
knowing of the defect or danger which brought about his 
injury, this is an assumed risk. Threlkeld v. Anthony, 36 
Ga. App. 227, 136 S. E. 285. 

III. ACTIONS FOR INJURIES TO SERVANTS. 

A. In General. 

Burden of Proof. — The burden is on the plaintiff to show 
not only, negligence on the part of the master, but due care 
on his own part; and it must appear that the plaintiff did 
not know, and had not equal means of knowing, all that 
which is charged as negligence, and that by the exercise of 
ordinary care he could not have known thereof. Flippin v. 
Central, etc., Ry. Co., 35 Ga. App. 243, 132 S. E. 918. 

Applied in Newman v. Griffin Foundry, etc., Co., 38 
Ga. App. 518, 144 S. E. 386. 



ARTICLE 4 
Child Labor Regulated 

§ 3149 (h-1). Park's Code. 

See § 3149(1). 

§ 3149(1). Employment of children under 14 
in mills, etc., prohibited. 

Provision in Insurance Policy. — A provision in an em- 
ployer's liability policy of insurance to the effect that the 
policy shall not apply to injuries sustained by any person 
employed by the insured "in violation of law as to age, or 
under the age of fourteen years if there' is no legal age 
limit," contemplates a violation of this section. Savannah 
Kaolin Co. v. Travelers Ins. Co., 35 Ga. App. 24, 131 S. E- 
919. 

It does not contemplate merely a criminal violation of the 
act, which occurs only where the employer knowingly em- 
ploys a person under the prohibited age. Savannah 
Kaolin Co. v. Travelers Ins. Co., 35 Ga. App. 24, 131 S. E- 
919. 



ARTICLE 6 
Workmen's Compensation Act. 

§ 3154(a). Park's Code. 

See § 3154(1). 

§ 3154(1). Titles. 

Purpose of the Act. — In Goelitz v. Industrial Board, 278 
111. 164, 115 N. E- 855, the Supreme Court of Illinois said: 
"The fundamental basis of workmen's compensation laws 
is that there is a large element of public interest in 
accidents occurring from modern industrial conditions, and 
that the economic loss caused by such accidents should not 
necessarily rest upon the public, but that the industry in 
which an accident occurred shall pay, in the first instance, 
for the accident." Globe Indemnity Co. v. I,ankford, 35 Ga. 
App. 599, 603, 134 S. E. 357. 

Constitutionality . — The workmen's compensation act is 
not void because in violation of § 6545, nor as attempting 
to regulate interstate commerce, "in so far as this partic- 
t;lar case is concerned." Metropolitan Casualty Ins. Co. 
v. Huhn, 165 Ga. 667, 142 S. E. 121. 

§ 3154(b). Park's Code. 

See § 3154(2). 

§ 3154(2). Definition of terms; compensation 
on basis of wage. 

Employees of Counties. — So much of the workmen's 
compensation act as requires the counties of this State 
to insure their employees against, or pay them compen- 
sation for, personal injuries or for their deaths while in 
the employment of the counties, violates § 6562, of the 
constitution. Floyd County v. Scoggings, 164 Ga. 485, 
139 S. E. 11. 

Same — Convict. — A convict injured while serving a sen- 
tence in a county chain-gang is not an employee of the 
county and is not entitled to compensation under the 
Workmen's Compensation Act. Lawson v. Travelers' Ins. 
Co., 37 Ga. App. 85, 139 S. E. 96. 

Baseball Player. — Relation between baseball player and 
ball -club held that of employee and employer. Metropolitan 
Casualty Ins. Co. v. Huhn, 165 Ga. 667, 142 S. E. 121. 

Truck Driver Hired by Employer to Construction Com- 
pany. — Held employee of company, which was not re- 
lieved from liability for compensation for an injury merely 
because it may neither have paid, nor have been liable 
to pay, wages directly to the employee. United States 
Fidelity & Guaranty Co. v. Stapleton, 37 Ga. App. 707, 
141 S. E. '506, 507. 

Officer of Corporation and Person Engaged to Build 
Residence. — Relation of employer and employee did not 
exist between officer of corporation and person engaged 



[155] 



§ 3154(2) 



WORKMEN'S COMPENSATION ACT 



§ 3154(2) 



to build his residence. Hartford Accident, etc., Co. v. 
Thompson, 167 Ga. 897, 147 S. E. 50. 

Relatively to an individual person, the word "em- 
ployer" as thus used refers to one engaged in business 
operated for gain or profit, and the word "employee" 
refers only to persons who are employees "in the usual 
course of the trade, business, occupation, or profession of 
the. employer or * * incidental thereto." As thus con- 
strued the statute does not confer jurisdiction to award 
compensation for injuries arising out of employment, 
where, as in this case, the business of the employer is 
that of an official in a corporation and the employment 
of the employee is that of constructing a residence for 
the employer, being a work wholly disconnected from the 
business of the latter carried on for gain or profit. Hart- 
ford Accident, etc., Co. v. Thompson, 167 Ga. 897, 900, 
147 S. E- 50. 

Policeman of County. — The term "employee," in this sec- 
tion does not apply to a county policeman elected or 
appointed by the county, since it is not the relation of em- 
ployer and employee which exists between a county and 
such a county policeman, but such a county policeman is a 
public officer. Goss v. Gordon County, 35 Ga. App. 325, 133 
S. E. 68. See also section 3154(8) and annotations thereto. 

County Treasurer and Clerk of Board of Roads. — Where 
the treasurer of a certain county became ex-officio clerk 
of the board of roads and revenues of that county, he was 
held to be an officer and not an employee within the meaning 
of this act. U. S. Fidelity Guaranty Co. v. Watts, 35 Ga. 
App. 447, 133 S. E. 476. 

Hernia. — The provisions of sub- section (e) of this sec- 
tion which require that "all hernia, inguinal, femoral or 
otherwise, so proven to be the result of an injury !jy 
accident arising out of and in the course of employment, 
shall be treated in a surgical manner by radical opera- 
tion," must be taken as subject to the provisions of sec- 
tions 3154(26), 3154(27), which limit the liability of the 
employer for any such treatment to a period of thirty 
days following the accident, and the sum of $100. Southern 
Surety Co. v. Byck, 39 Ga. App. 699, 148 S. E. 294, 295. 

Independent Contractors and Their Employees. ■ — See 
notes under § 3154(20). 

II. ACCIDENT IN EMPLOYMENT. 

See annotations to section 3154(14), as to what constitutes 
injuries arising "out of the employment." 

When Injury Arises in Course of Employment. — An injury 
is received "in the course of" the employment when it 
comes while tne workman is doing the duty which he is 
employed to perform. It "arises out of" the employment, 
when there is apparent to the rational mind, upon considera- 
tion of all the circumstances, a causal connection between 
the conditions under which the work is required to be per- 
formed and the resulting injury. The causative danger 
must be peculiar to the work and not common to the neigh- 
borhood. It must be incidental to the character of the 
business and not independent of the relation of the master 
and servant. It need not have been foreseen or expected, 
but after the event it must appear to have had its origin in 
a risk connected with the employment, and to have flowed 
from that source as a natural consequence. Georgia Rail 
way, etc., Co. v. Clore, 34 Ga. App. 409, 410, 129 S. E- 
799; Globe Indemnity Co. v. McKendree, 39 Ga. App. 53, 
146 S. E. 46. 

Under the workmen's compensation law, an employee is 
entitled to compensation for injuries from accidents aris- 
ing out of and in the course of the employment; that is, 
for such occurrences as might have been reasonably con- 
templated by the employer as a risk naturally incident 
to the nature of the employment, or such as, after the 
event, might be seen to have had its origin in a risk 
connected with the business of the employment, and to 
have arisen out of and flowed from that source as a 
natural consequence. Keen v. New Amsterdam Casualty 
Co., 34 Ga. App. 257, 129 S. E. 174; United States Fidelity, 
etc., Co. v. Green, 38 Ga. App. 50, 142 S. E. 464, 465; 
Maddox v. Travelers' Ins. Co., 39 Ga. App. 690, 148 S. 
E- 307. 

An Accident Arises "Out of" the Employment. — See 
Maryland Casualty Co. v. Peek, 36 Ga. App. 557, 559, 127 
S. E. 121, citing and following the statement under this 
catchline in the Georgia Code of 1926. 

Necessity of Concurrence. — See Refining Co. v. Sheffield, 
162 Ga. 656, 134 S. E- 761, and Montgomery v. Maryland 
Casualty Co., 39 Ga. App. 210, 146 S. E- 504, following the 
paragraphs set out under this catchline in the Georgia 
Code of 1926. 

Violation of Rule Not Approved by Commission. — An act 
done in violation of the rule against the use of the elevator 
by employees is not necessarily one out of the scope of the 



employment, to the extent of excluding the master and 
servant relation; and, where there is nothing to show that 
the rule had been approved by the industrial commission, its 
violation would not bar compensation. American, etc., Ins. 
Co. v. Hardy, 36 Ga. App. 487, 491, 137 S. E- 113. 

Temporary Suspension of Employment. — Where a mem- 
ber of a crew on a vessel then lying at the docks, a part of 
the terminals of the defendant, obtained shore-leave and, 
after two hours spent ashore returned to the terminals and 
demanded entrance at a gate, even if the relationship of 
master and servant existing between the member of the 
crew and the transportation company had been suspended 
that relationship came immediately into existence again as 
soon as the servant returned to the gate and demanded ad- 
mittance. Holliday v. Merchants, etc., Transp. Co., 161 
Ga. 949, 132 S. E. 210. 

Replacing Belts at Ginnery. — An injury received in replac- 
ing the belts at a ginnery, from which they had been bor- 
rowed for use in the sawmill of the lumber company, arose 
"out of and in the course of" the injured person's em- 
ployment with that company. Zurich General Accident, etc., 
Co. v Ellington, 34 Ga. App. 490, 130 S. E- 220. 

Accidents on Public Highway. — Where the duties of 
the employee entail his presence or travel upon the 
highway, the claim for an injury there occurring is not 
to be barred because it results from a risk common to 
all others upon the highway under like conditions, unless 
ic is also common to the general public without regard 
to such conditions, and independently of place, employ- 
ment, or pursuit. Globe Indemnity Co. v. MacKendree, 
39 Ga. App. 58, 146 S. E. 46, 47. 

Same — Injury from Falling Tree. — Where an employee, 
while traveling in an automobile upon a public highway 
in the regular course of his employment, was killed in a 
section of woodland through which the road passed, by a 
tree which stood near the road and which was blown 
upon him and his automobile by a sudden and violent 
storm, his death arose out of his employment, within the 
meaning of this section. Globe Indemnity Co. v. Mac- 
Kendree, 39 Ga. App. 58, 146 S. E- 46. 

An injury on fishing expedition in navigable waters is 
compensable. Maryland Casualty Co. v. Grant, 39 Ga. 
App. 668, 146 S. E- 792. 

Drowning of watchman while seeking to save his dog 
held not to have occurred in performance of his duties 
to his master. Montgomery v. Maryland Casualty Co., 39 
Ga. App. 210, 146 S. E. 504. 

Injury While Engaged in Horseplay.— Death of em- 
ployee falling on knife when engaged in "horseplay" with 
another employee did not "arise out of employment." 
Maddox v. Travelers' Ins. Co., 39 Ga. App. 690, 148 S. 
E- 307. 

Discharge of Pistol Handled by Meddler. -Accidental 
discharge of pistol, being handled by fellow servant as 
mere meddler, causing death held not to arise out of 
employment. United States Fidelity, etc., Co. v. Green, 
38 Ga. App. 50, 142 S. E. 464. 

Policeman Injured While at Supper.— A policeman may 
be in the discharge of his duty while wiping the gun 
furnished him by the city when at home for his supper. 
Employers' Inability Assur. Corp. v. Henderson, 37 Ga. 
App. 238, 139 S. E. 688. 

Sudden Emergency. — An employee does not, in contem- 
plation of law, go outside his employment if, when con- 
fronted with a sudden emergency, he steps beyond his 
regularly designated duties in an attempt to save him- 
self from injury, to rescue another employee from danger, 
or to save his employer's property. Metropolitan Cas- 
ualty Ins. Co. v. Dallas, 39 Ga. App. 38, 146 S. E. 37, 39. 

Deceased, in catching hold of a live, smoking, and dis- 
i connected wire, lying out in the yard, in spite of the 
repeated warnings of a fellow employee, held not to have 
acted in any such emergency, so as to bring himself 
within the scope and operation of such rule. Metropolitan 
Casualty Ins. Co. v. Dallas, 39 Ga. App. 38, 146 S. E- 
37, 39. 

Evidence. — In Norwick Union Indemnity Co. v. Johnson, 
36 Ga. App. 186, 136 S. E- 335, it was held that the evidence 
did not authorize the finding that injury arose out of and in 
the cause of employment. Conversely, in Accident Corp. v. 
Martin, 35 Ga. App. 504, 134 S. E- 174; Guarantee Corp. v. 
Wallace, 35 Ga. App. 571, 134 S. E- 334, and American, etc., 
Ins. Co. v. Hardy, 36 Ga. App. 487, 137 S. E. 113, and 
Employers' Inability Assur. Corp. v. Treadwell, 37 Ga. 
App. 759, 142 S. E- 182, it was held that the evidence au- 
thorized the finding that injury did arise out of and in 
the cause of the employment. 

The obligation of the employer under the act is not th^t 
of an absolute insurer, and the burden is upon the 
claimant to prove that the injury arose in the course of 



[156] 



§ 3154(d) 



WORKMEN'S COMPENSATION ACT 



§ 3154(15) 



the employment and also out of it. Savannah River 
lumber Co. v. Bush, 37 Ga. App. 539, 140 S. E- 899, 900. 
Findings of Fact Conclusive. — It is not enough for the com- 
mission to state, merely as a conclusion, in the language of 
the statute, that the injury is found to have arisen out of 
and in the course of the employment. This does not mean, 
however, that it is improper for the commission to give 
its conclusion in the language of the statute, where the 
findings of fact as stated are sufficient to justify such con- 
clusion. What the court meant in Southeastern Express 
Co. v. Edmondson, 30 Ga. App. 697, 119 S. E. 39, was that 
a mere statement that the commission finds that the in- 
jury arose out of and in the course of the employment is 
not such a finding of fact as would justify an award, when 
it stands unsupported by any other findings of fact to 
justify it as a conclusion. American, etc., Ins. Co. v. 
Hardy, 36 Ga. App. 487, 490, 137 S. E- 113. 

III. DISEASE ARISING FROM ACCIDENT. 

When Disease Results Naturally and Unavoidably. — See 

Casualty Co. v. Smith, 34 Ga. App. 363, 374, 129 S. E. 880, 
quoting and following the paragraph set out under this 
catchline in the Georgia Code of 1926. 

Statements after Occurrence of Injury. — The statements 
of the employee tending to show that he had suffered an 
injury and that the injury resulted in hernia, having been 
made some time after the alleged injury, and being merely 
narrative and descriptive of something which had fully taken 
place and become a thing of the past, had no probative 
value in establishing the fact that he was injured. Bolton 
v. Columbia Casualty Co., 34 Ga. App. 658, 130 S. E. ^35. 

IV. WILFUL INJURY BY THIRD PERSON. 

Assaults for Reasons Not Personal to Employee. — Where 
one in the discharge of his duties, is required to travel upon 
a train, his exposure to an unprovoked assault by a pas- 
senger, who jumps up from his seat and begins shooting at 
the passengers, is not a risk incident to the employment, 
and the death of the employee as a result of such an assault 
is not an injury which arises out of the employment, and 
therefore is not compensable. Maryland Casualty Co. v. 
Peek, 36 Ga. App. 557, 137 S. E. 121. 

V. COMPENSATION FROM EMPLOYER AND THIRD 
PERSON— SUBROGATION. 

Applied. — For the application of the provision as to sub- 
rogation, see Western Atlantic Railroad v. Henderson, 35 
Ga. App. 363, -133 S'. E- 645. 

The lien of an attorney under § 3364 is not superseded 
by the subsequently enacted provision contained in sub- 
section d of this section giving to the person who has 
paid compensation to the employee under the act a right, 
by subrogation to the right of the employee, to collect 
the amount of the compensation paid, out of a fund which 
the employee has recovered in a tort action against an- 
other for damages sustained by the employee as a result 
of the injury for which the compensation has been paid. 
Where, however, the fund recovered in the tort action by 
the employee against the person whose wrongful act in- 
flicted the injury, as damages for the injury for which 
the employee had already received compensation, is suffi- 
ciently large to cover both the amount of the compensa- 
tion and the amount of the fee for which the attorney 
has a lien upon the judgment, the person paying the 
compensation is entitled to collect, out of the judgment 
in the tort action, the full amount of the compensation 
paid, without deduction therefrom of any amount to be 
applied towards the satisfaction of the attorney's lien for 
fees. Branch & Howard v. Georgia Casualty Co., 39 Ga. 
App. 319, 147 S. E. 144. 



§ 3154(d). Park's Code. 

See § 3154(4). 

§ 3154(4). Exemption; notices to reject. 

As to presumption where there are less number of em- 
ployees than ten, see note to section 3154(15). 

Burden of Proving Rejection of Act. — The burden is 
upon the employee to prove that the employer rejected 
the act. This burden is not carried by showing that the 
employer has not complied with the insurance feature of 
the act. McCoy v. Southern Lumber Co., 38 Ga. App. 
251, 143 S. E- 611, 612. 

§§ 3154(g), 3154(h). Park's Code. 

See §t§ 3154(7), 3154(8). 

[l 



§ 3154(7). Relief from obligations. 

See annotations to section 3154(45). 

Employee Not Precluded Notwithstanding Agreement. — 

An^ employee can not be deprived of the compensation to 
which he is entitled thereunder by any agreement between 
himself and his employer, notwithstanding its approval by 
the industrial commission. Globe Indemnity Co. v. Lank- 
ford, 35 Ga. App. 599, 600, 134 S. E. 357. 

§ 3154(8). Provisions not applicable to public 
employees. 

Policeman as Employee — Insurance Expressly Covering. 

— Although a city policeman may not be an "employee" 
within the meaning of that term as used in this act, 
yet where an insurance company insures a city under the 
workmen's compensation act and the policy expressly cover* 
policemen employed by the city and the salaries of the 
policemen are taken into consideration in fixing the pre- 
mium, the policemen, in so far as the insurance company is 
concerned, are employees of the city and entitled to com- 
pensation under the policy. Frankfort General Ins. Co. v. 
Conduitt, 74 Ind. App. 584 (127 N. E. 212); Kennedy v 
Kennedy Mfg. Co., 177 App. Div. 56 (163 N. Y. Supp. 944); 
Maryland Casualty' Co. v. Wells, 35 Ga. App. 759, 134 S. E. 
788. See notes to section 3154(2). 

Necessity for Election to Come under Act. — Although 
the plaintiff policeman may not have elected to come 
under the workmen's compensation act, such election is 
immaterial to his right to recover compensation as against 
the insurance carrier, since the insurance carrier, in 
issuing the policy, regards him as an employee, and it 
is not necessary for employees of a municipality to elect 
to come under the act in order to be entitled to compen- 
sation. Employers' Liability Assur. Corp. v. Henderson, 
37 Ga. App. 238, 139 S. E. 688. 



§§ 3154(n)-3154(p). Park's Code. 

See §§ 3154(14)-3154(16). 

§ 3154. (14). Employee's misconduct. 

Duty Required by Statute. — Where an employee while 
traveling in an automobile driven by himself was killed 
at a public railroad-crossing in a collision between a 
train and the automobile, compensation should not be 
denied to his dependents, under the workmen's compensa- 
tion act, merely because he may have violated the crim 
inal law of this State in not having his vehicle undrr 
immediate control on approaching the crossing, and in 
approaching it at a greater speed than 10 miles per ho'.ir. 
Such conduct on his part would not, without more, con- 
stitute wilful misconduct, or a wilful failure or refusal to 
perform "a duty required by statute," within the mean- 
ing of this section. Carroll v. Aetna Life Ins. Co., 39 
Ga. App. 78, 146 S. E. 788. 

Violation of Traffic Law. — The mere violation by an 
employee of a criminal statute prescribing rules and 
regulations in regard to traffic upon a public highway 
can not amount to wilful misconduct or to a wilful fail- 
ure or refusal to perform a duty required by statute, so 
as to bar compensation under the workmen's compensa- 
tion act. Standard Ace. Ins. Co. v. Pardue, 39 Ga. App. 
87, 146 S. E. 638. 

Applied in Fulton Bakery v. Williams, 37 Ga. App. 
780, 141 S. E. 922. 



§ 3154(15). Common carriers. 

Evidence Must Show Requisite Number of Employees. — 

The judge of the superior court did not err in setting- 
aside the award of the industrial commission, upon the 
ground that the evidence failed to show that the em 
ployer had ten or more employees regularly in service 
in the same business. Vandergriff v. Shepard, 39 Ga. App. 
791, 148 S. E. 596. 

Presumption of Operating under This Act. — There is no 
presumption that an employer and an employee are oper- 
ating under the provisions of the workmen's compensation 
act where it does not appear that the employer regularly 
had in service as many as ten employees in the same busi- 
ness within this State. Bussell v. Dannenberg Co., 34 Ga. 
App. 792, 132 S. E- 230. 

Parts of Same Business. — Under the evidence adduced 
before the industrial commission in this case, the cotton- 
gin and the planing mill were not parts of the same 

57 ] 



§ 3154(16) 



WORKMEN'S COMPENSATION ACT 



§ 3154(28) 



business, within the meaning of this section, although 
they were each operated with power from the same boiler 
and engine and were owned and controlled by the same 
persons; and it appearing from the evidence that the de- 
cedent was employed only at the gin, and that less than 
ten employees were regularly employed at that business, 
and that no election had been made by him and his em- 
ployers to become bound by the act, the provisions 
thereof were inapplicable. Carswell v. Woodward Bros., 
38 Ga. App. 152, 142 S. E. 907. 



§ 3154(16). Action against exempted employer. 

Applied in Fulton Bakery Incorporated v. Williams, 35 
Ga. App. 681, 134 S. E. 621. 



§§ 3154(s), 3154(t). Park's Code. 

See §§ 3154(19), 3154(20). 

§ 3154(19). Settlements encouraged. 

This section is not necessarily in conflict with § 10. 
Thomas v. Macken, 37 Ga. App. 624, 141 S. E- 316. 

§ 3154(20). Contractor, when liable; recovery. 

Employees of Independent Contractor. — See Zurich Gen- 
eral Accident, etc., Ins. Co. v. Lee, 36 Ga. App. 248, 136 S. 
Fy. 173, citing and following the paragraph set out under this 
catchline in the Georgia Code of 1926. See also, Irving 
v. Home Acci. Ins. Co., 36 Ga. App. 551, 137 S. E. 105. 
Whether Person Employed Independent Contractor or 
Servant. — Payment by piecework does not necessarily 
determine the character of the service but the true test 
in determining whether one is engaged as a servant or 
occupies the status of an independent contractor ordinarily 
lies in the answer to the question whether or not the 
work is to be done according to the workman's own 
methods, without being subject to the employer's control 
■except as to results to be obtained. Maryland Casualty 
Co. v. Radney, 37 Ga. App. 286, 139 S. E. 832. 

Evidence that claimant, engaged in hauling logs to 
mill of lumber company, furnished own truck and em- 
ployees, bore own expenses, and was paid per thousand 
feet, and that company exercised no direction or control 
over his work, authorized finding that relation of em- 
ployer and employee did not exist between parties. Mary- 
land Casualty Co. v. Radney, 37 Ga. App. 286, 139 S. 
E. 832. 

One employed by owner of timber furnishing sawmill 
to saw the timber into lumber held an independent con- 
tractor. Irving v. Home Ace. Ins. Co., 36 Ga. App. 551, 
137 S. E. 105, where the evidence authorizes the inference 
that the claimant's husband was employed by the al- 
leged employer to operate a sawmill, that for his services 
he was paid a certain sum per 1,000 feet for all lumber 
cut, the help being paid by the employer, that the em- 
ployer retained the right to direct the time and the 
manner of the execution of the work; the claimant's hus- 
band was not an independent contractor, but was a 
servant of the employer and one for whose death com- 
pensation is collectible under the Workmen's Compensation 
Act. Employers' Liability Assur. Corp. v. Treadwell, 37 
Ga. App. 759, 142 S. E. 182, 183, citing Aetna Life In- 
surance Co. v. Palmer, 33 Ga. App. 522, 126 S. E. 862; 
Davis v. Menefee, 34 Ga. App. 813, 131 S. E- 527. 

Relation at the Time of Injury Governs. — Whatever may 
have been the previous relation of the deceased employee to 
rhe defendant, where the evidence authorizes the finding 
that at the time of the accident which resulted in his death 
he was an employee of the defendant, and not the employee 
of an independent contractor, the authorized finding of the 
industrial commission upon this issue can not be disturbed. 
See, in this connection, Ocean Accident, etc., Corp. v. 
Council, 35 Ga. App. 632, 134 S. E. 331; Ocean Accident & 
Guarantee Corp. v. Wilson, 36 Ga. App. 784, 138 S. E- 246. 

Institution of Claim against Immediate Employer Pre- 
requisite. — Whatever may be the state of evidence as to the 
existence of the relation of master and servant between the 
defendant and the plaintiff, where that part of this section 
which provides that every claim for compensation under this 
section shall be in the first instance presented to and insti- 
tuted against the immediate employer, has not been complied 
with, no recovery can be had against the principal em- 
ployer who is not the immediate employer. Zurich General 
Accident, etc., Ins. Co. v. Lee, 36 Ga. App. 248, 136 S. E- W3. 

[1 



§ 3154(w). Park's Code. 

See § 3154(23). 

§ 3154(23). Notice of accident or injury by em- 
ployee. 

Notice to Immediate Superior. — The evidence authorized 
the inference that the representative of the injured em- 
ployee immediately gave notice of the injury to the im- 
mediate superior of the injured employee, and therefore a 
written notice to the employer was not necessary. Ocean 
Accident, etc., Corp. v. Martin, 35 Ga. App. 504, 134 S. E- 
174. 

It being undisputed that no notice of the accident was 
given until after the time prescribed in this section, and 
there being evidence to support a finding that the fad- 
ure to give timely notice did not come within any of the 
exceptions set out in the statute, this court can not dis- 
turb the order denying compensation, which was based 
on the ground that the claim for compensation was 
barred by failure to give the required notice. James v. 
Fite, 38 Ga. App. 759, 145 S. E. 536. 



§ 3154(y). Park's Code. 

See § 3154(25). 



§ 3154(25). Time of filing claim. 

Provides Adequate Remedy at Law. — Under the pro- 
viso of this section the employee has an adequate remedy 
at law, and for this reason he can not apply to a court 
of equity for relief. Bishop v. Bussey, 164 Ga. 642, 13 ! J> 
S. E. 212. 

Cited in Clark v. Maryland Casualty Co., 39 Ga. App* 
668, 148 S. E. 286. 



§ 3154(z). Park's Code. 

See § 3154(26). 

§ 3154(26). Medical attention; failure to pro- 
vide. 

Cited in Southern Surety Co. v. Byck, 39 Ga. App. 699, 
148 S. E. 294, 295. 

§§ 3154(aa). 3154(bb). Park's Code. 

See §§ 3154(27), 3154(28). 

§ 3154(27). Liability for medical attention 
limited. 

No Liability over One Hundred Debars. — Under the pro- 
visions of this section the Industrial Commission has no au- 
thority to award more than the limit prescribed by 
this section where the insurance carrier made no agreement 
that it would be liable for more than the statutory amount. 
Lumbermen's Mutual Casualty Co. v. Chandler, 162 Ga. 
244, 133 S. E. 237; Lumbermen's Mutual Casualty Co. v. 
Chandler, 35 Ga. App. 464, 134 S. E. 122. 

Cited in Southern Surety Co. v. Byck, 39 Ga. App. 699, 
148 S. E. 294, 295. 

§ 3154(28). Physical examination; refusal to 
submit to treatment. 

It is unnecessary in the instant case to decide whether 
the refusal by the claimant wife to permit such an au- 
topsy, as proved in this section, would, ipso facto and in 
all cases, preclude the right to compensation and au- 
thorize the dismissal of a claim therefor, and, if not, 
whether the statute would have such effect in a case 
where the demand for the autopsy had not been made un- 
til about a month after the decedent had been buried, 
since it appears in this case that the employer, on mak- 
ing such demand under the quoted provision, ^ was en- 
joined from proceeding with the autopsy, which judg- 
ment of the superior court, adjudicating that the employer 
was not entitled, under the statute, to such autopsy, re- 
mains unexcepted to. Travelers' Insurance Co. v. Lay, 
39 Ga. App. 273, 146 S. E. 641. 

58 ] 



§ 3154(ff) 



WORKMEN'S COMPENSATION ACT 



§ 3154(39) 



§ 3154(ff). Park's Code. 

See § 3154(32). 
§ 3154(32). Compensation payments. 

Permanent Loss of Use of Hand — Total. — Under this sec- 
tion an employee who suffers a permanent and total loss 
• of the use of a hand, by reason of an accident arising 
out of and in the course of employment, may be allowed 
compensation at the rate of one-half his weekly wages, 
for a period of not more than 10 weeks, for total in- 
capacity for work, and is entitled to receive one-half of 
his weekly wages for an additional period of 150 weeks 
as compensation for the permanent handicap. South v. 
Indemnity Ins. Co., 39 Ga. App. 47, 146 S. E- 45, 46. 

Same— Partial. — Under this section an employee who 
suffers a permanent but partial loss of the use of a hand 
may be allowed compensation at the rate of one-half his 
weekly wages for a period of not more than 10 weeks, for 
total incapacity for work, and is entitled to receive, for 
an additional period of 150 weeks, weekly payments in 
such proportion of the weekly payment provided by the 
act for total loss of the use of such member as the par- 
tial loss bears to the total loss. South v. Indemnity Ins. 
Co., 39 Ga. App. 47, 146 S. E. 45, 46. 



§ 3154(hh). Park's Code. 

See § 3154(34). 



§ 3154(34). Injuries not specified in section 
3154(32). 

Properly construed, the language employed in this sec- 
tion evidences an intention on the part of the General 
Assembly to subject employers only to liability for acci- 
dents, misfortunes, or injuries resulting to their em- 
ployees during the time of service or employment, and 
the provisions of this section were evidently embodied in 
the act with this end in view. American Mutual Liabil- 
ity Ins. Co. v. Brock, 165 Ga. 771, 142 S. E. 101. 

If the language of this section be so construed as to 
render an employer liable for an injury accruing to an 
employee in his employment who has already been previ- 
ously injured in a prior employment, just as if such em- 
ployee had never been previously injured, the incorpora- 
tion of this section in the act would be ineffectual and 
nugatory. American Mutual Liability Ins. Co. v. Brock, 
165 Ga. 771, 142 S. E- 101. 

Rate of Compensation for Injury to Already Injured Part. 
—Where an employee who in childhood had lost a foot and 
a part of one leg to within three inches of the knee, suffered 
a compensable injury to the remaining portion of his leg, 
as a result of which he sustained a 50 per cent, loss of the 
use of that portion, he was entitled to compensation for such 
Dartial loss of use at the rate of 50 per cent, of the amount 
which he should have received for the loss of a leg or for 
the loss of use of a leg, irrespective of the previous dis- 
ability or injury. American Mutual Liability Ins. Co. v. 
Brock, 35 Ga. App. 772, 135 S. E. 103. 



§ 3154(kk). Park's Code. 

See § 3154(37). 

§ 3154(37). Accidents outside of State. 

Commission Has Jurisdiction. — Though the death of 
claimant's husband resulted from injuries received in an 
accident which occurred outside of the State of Georgia, 
the Industrial Commission of this State was not without 
jurisdiction to entertain the case growing out of a clahn 
for compensation. Metropolitan Casualty Ins. Co. v. 
Huhn, 165 Ga. 667, 142 S. E. 121. 

. § 3154(11). Park's Code. 

See §. 3154(38). 

§ 3154(38). Death; funeral; dependents. 

See notes under § 3154(39). 

Cited in United States Fidelity & Guaranty Co. v. 
Washington, 37 Ga. App. 140, 139 S. E. 359, 360. 



§ 3154(mm). Park's Code. 

See § 3154(39). 



List of dependents; termination of 



§ 3154(39). 
dependence. 

In General. — Dependency, as contemplated in the act, 
does not arise solely by reason of the employment of the 
employee and the contribution by him from his wages 
to the support of the claimant, but may arise otherwise 
as out of services rendered to the claimant by the em- 
ployee, who is his child, in work about the home. Mary- 
land Casualty Co. v. Bartlett, 37 Ga. App. 777, 142 S. IS- 
189, 190. 

Payable to Dependents Only — Death of Dependent. — The 
compensation act contemplates that compensation awarded 
thereunder shall be awarded to dependents only. It fol- 
lows that where compensation, payable in weekly install- 
ments under the terms of the act, has been awarded to 
a widow on account of the death of her husband as a re- 
sult of injuries received by him arising out of and in the 
course of his employment, and the widow dies before all 
the installments awarded her have become due and pay- 
able, the installments becoming due and payable after her 
death are not payable to her estate. United States Fidel- 
ity & Guaranty Co. v. Hairston, 37 Ga. App. 234, 139 S. 
E. 685. 

Same — Construction of Award. — Where, after the death 
of the widow, an administratrix is appointed for her es- 
tate and the original award of compensation is by the in- 
dustrial commission amended by an order which recites 
the death of the widow as claimant, and which provides 
that the "compensation due" the claimant "is now due 
and payable to" the administratrix, this amended order 
of the industrial commission, in so far as it provides that 
the compensation shall be payable to the administratrix, 
will not be construed as making an illegal award to the 
administratrix of all the remaining installments accruing 
and becoming due after the death of the claimant. 
United States Fidelity & Guaranty Co. v. Hairston, 37 
Ga. App. 234, 139 S. E- 685. 

Father Dependent upon Minor Child. — -Where it appears 
that the father, who is the head of the family, is in fact 
dependent upon his minor child, an award of compensa- 
tion to the father for the death of the child is not in- 
valid as being for the father and the use of himself and 
his wife and another minor child. Maryland Casualty Co. 
v. Bartlett, 37 Ga. App. 777, 142 S. F. 189, 190. 

Conclusive Presumption as to Dependency of Child under 
18 — Construction of Stepfather Clause. — Under this section 
a child under eighteen years of age is conclusively presumed 
to be wholly dependent on the parent, and is therefore en- 
citled to compensation for the homicide of the parent in ac- 
cordance with the provisions of the statute. The clause of 
the act providing that the term "child" as thus used shall 
include "stepchild" and that the term "parent" shall include 
"step-parents" is to be liberally construed as enlarging the 
sphere of conclusive dependency in favor of such a child, 
so as to include a right which would not otherwise con- 
clusively exist. The provision is not to be construed as 
intended to exclude by unnecessary implication a plainly 
established claim for the homicide of an actual parent. 
Travelers Ins. Co. v. Williamson, 35 Ga. App. 214, 132 S. E. 
265. See United States Fidelity & Guaranty Co. v. 
Washington, 37 Ga. App. 140, 139 S. F- 359, 360. 

A. child under eighteen is conclusively presumed to be de- 
pendent upon his father. Hence if his mother is divorced 
and marries another man who becomes his stepfather, this 
section establishes a principle of double dependency, and the 
stepfather clause of the section does not preclude him from 
recovering for the homicide of his actual father. Travelers 
Ins. Co. v. Williamson, 35 Ga. App. 214, 220, 132 S. E- 265. 

Evidence. — Evidence held to show a state of partial de- 
pendency. United States Fidelity & Guaranty Co. v. 
Washington, 37 Ga. App. 140, 139 S. E. 359, 360. 

Where the evidence shows, without dispute, that tiie 
employee for whose injury or death compensation is 
sought had been employed for a period less than three 
months prior to the accident, the evidence does not af- 
firmatively disprove the fact of dependency for three 
months, as required under this section as a condition to 
the allowance of compensation. Maryland Casualty Co. 
v Bartlett, 37 Ga. App. 777, 142 S. E. 189, 190. 

Finding as to Desertion Conclusive When Supported by 
Any Evidence. — The findings of the industrial commission 
on questions of fact, which would include any issue upon 
the question of voluntary desertion by a claimant wife, if 
supported by any evidence, are conclusive. United States 
Casualty Co. v. Matthews, 35 Ga. App. 526, 133 S. E. 875; 



[159] 



§ 3154(ss) 



WORKMEN'S COMPENSATION ACT 



§ 3154(58) 



Maryland Casualty Co. v. England, 160 Ga. 810, 812, 129 S. 
F. 75; Ocean Accident & Guaranty Corp. v. Council, 35 Ga. 
App. 632, 134 S. F. 331. 
Admission of Desertion Amounting to Conclusion of Law. 

— The finding of the commissioner before whom the case 
was originally tried, that the claimant was not entitled to 
compensation on account of her admission "that she had vol- 
untarily left her husband," was a conclusion of law, based 
upon her own testimony; and hence reversible. Ocean Ac- 
cident & Guaranty Corp. v. Council, 35 Ga. App. 632, 134 
S. F. 331. 

Question of Fact. — Except where the workmen's compen- 
sation act specifically creates a presumption of dependency' 
in favor of named classes, the question of dependency is 
one of fact rather than of law. United States Fidelity cc 
Guaranty Co. v. Washington, 37 Ga. App. 140, 139 S. F- 
359, 360. 

§ 3154(ss). Park's Code. 

See § 3154(45). 



§ 3154(45). Review of awards. 

See annotations to section 3154(58). 

Waiver of Right by Contract.— See Globe Indemnity Com- 
pany v. Lankford, 35 Ga. App. 599, 134 S. F. 357, citing and 
following the paragraph set out under this catchline in 
Georgia Code of 1926. See notes of this case under section 
3154(50). 

Review for Change in Condition. — Under this section up- 
on, application to review an award for a change in con- 
dition, the essentials leading up to the award are to be 
taken as res judicata, but the physical condition of the 
employee remains open to inquiry. South v. Indemnity 
Ins. Co., 39 Ga. App. 47, 146 S. F. 45, 46, citing Globe 
Indemnity Co. v. Lankford, 35 Ga. App. 599, 134 S. F. 
357. 

Thus, where the evidence before the industrial com- 
mission upon such review authorizes a finding that there 
has been a change in the condition of the claimant, a 
new award of compensation, based upon such changed 
condition, may be entered, although the original awaid 
may have been based upon a disability found by the 
commission, at the time of making such original award, 
to be permanent. South v. Indemnity Ins. Co., 39 Ga. 
App. 47, 146 S. F. 45, 46. 

However, under this section, no review by the com- 
mission of an award of compensation previously made 
""shall affect such award as regards any monies paid.'' 
Accordingly, while the commission may, upon reviewing 
an award previously made, make a new award "ending, 
diminishing, or increasing the compensation previously 
awarded," such an award can not be made retroactive 
so as to be made effective as of the date of the original 
award, since to do so would ''affect the award previously 
made as regards" monies paid, but the new award can 
only become effective as of the time it is entered, and 
the claimant can not be required to account for monies 
already paid him under the previous award. South v. In- 
demnity Ins. Co., 39 Ga. App. 47, 146 S. F. 45, 46. 

When the commission found on review that the condi- 
tion of the claimant had changed, he was subsequently en- 
titled only to compensation as for a permanent partial loss, 
instead of as for a permanent total loss, of the use of the 
injured member. But the commission was not authorized 
to discontinue his compensation entirely, but should have 
entered a new award allowing him subsequent diminished 
compensation for the continuing permanent partial loss of 
the use of such member in the proportion that such par- 
tial loss bears to such total loss. South v. Indemnity 
Ins. Co., 39 Ga. App. 47, 146 S. F- 45, 46. 

Same — Wrongful Dismissal by Deputy Commissioner. — 
Where upon an application by the insurer for