The morning news. [volume] (Savannah, Ga.) 1887-1900, 1899-01-05
MORE PEOPLE TO PAY TAXES.
STATE TAX ACT MAKES MANY IN
CREAsEs AND ADDITIONS.


Pay Professional Taxes-Circus
Companies Must Pay $1,000 to
snow in Large Cities-Cigarette
Dealers Taxed So, Liquor Dealers
Must Pay $50 More and Brewing
Companies 800 More-Base Bail
and Foot Ball Parks Taxed $50.
Tax Collector MCGOWAN has received
from the controller general a copy Of the
special instructions issued by that official
to the tax collectors of the state notifying
them what taxes shall be collected during
the year 1899 and 1900 and prescribing the
manner of collection.
Besides general instructions the pam
phlet contains the general tax act
for 1899 and 1900, adopted at the
recent session of the legislature.
Anyone reading this act would be led to
believe that the legislative mind had ex-
hausted its ingenuity in finding subjects
for taxation. The tax act is a corker.
Besides including practically all the feat
ures of previous tax acts several new feat
ures are included in this act and in a num-
Der of instances special taxes have been
increased. 1t was evidently the intention
of the committee which had the bill In
hand, or more probably of the officials
who Were familiar with the matter, that
no class of business or of citizens should
escape taxation. They doubtless held to
the view that while the majority of prop
erty owners and business men were bear
ing their share of the burdens of taxation
that it was not fair that any should es-
cape.
Some of the features of the tax act are
decidedly interesting. AS has already been
announced the liquor people get it to the
full limit. The retail liquor tax is raised
from $50 to 500 and the tax on breweries
is raised from $500 to $500. All dealers in
cigarettes whether this is the principal
line carried in stock or not, are required
to pay s. for each place of business.
A professional tax of so per year has
heretofore been required of lawyers doc
tors, dentists, presidents of express, tele-
graph. telephone, electric light and gas
companies, or their principal agents. This
section is ampihed this year by the addi-,
ton of pharmacists architects, civil me-
chanical and electrical engineers, presi
dents of steamboat sleeping and palace
car companies and building and loan asso-
Citations Returns are required to be made
10 Che tax receiver of professional taxes
and the taxes are payable in the fall.
All special taxes are payable to the tax
collector now, and all parties engaged in
business requiring the payment of such
taxes are required to register with the or
binary. Registration with the ordinary
and payment of the special tax is requi-
site before beginning business, as other
wise the parties may be put to serious
trouble All persons affected by the spe-
cial tax requirements should give particu-
lar attention 60 this.
Circuses are likely to keep out of Geor-
gia for the next two years. For every per-
Torrance in or near a city of 20, 200 or
more inhabitants tax of $1,000 per day
is required Heretofore the tax has been
800. For exhibitions in or near cities of
from 1900 to 10000 pOpula tiOn the tax is
500; between 4,0G0 and 5000 inhabitants
$500; under 400 inhabitants, 5000.
Shows and exhibitions, including side
shows accompanying circuses, must pay
$40 to $50 per day according to the size
of the place at which the exhibition is
given This does not apply to histrionic
operate and similar exhibitions
The tax upon dog shows charging more
than % cents admission is increased from
$40 to $50 per day. on dog shows charging
% cents admission or less the tax remains
at $40 per day.
Al dealers or peddlers of agricultural
implements or patented articles having
no fixed place of business, are required to
pay $25 for each county in which they
may sell.
Detective agencies, companies or corpor-
atoms are required to pay a tax of $50 for
each place where such agency, company
or corporation has an office.
new TAX of special interest to many
people in Savannah is one requiring pro-
pretors of every park or place where base
bali or foot bail or any similar game is
played or where bicycle races or contests
are had, where admission fees are charged
to pay tax OF $50. In places of TO- 900 in
habitants or less the tax Is $25
Railroad ticket brokers, or "scalpers,"
are taxed $50 for each place of business.
Parties making abstracts, excepting at
torneys-ai-law, who have paid the pro-
fessjOnal tax. are taxed s25. In cities of
less than 20C90 inhabitants the tax Is SO
and in less than 10000, s..
Companies of traders or fortune tellers
known as Gypsies, are required to pay $25
in each county in which they carry ON
business.
This about concludes the list of new or
of the tax act, however, with which the
public is not generally familiar. which are
of interest. Not every one is aware that
express ana telegraph companies are re-
quired to pay 2l2 per cent. of their gross
income to the states and that sleeping car
! companies are taxed in proportion TO the
amount of business done in this stale. Tel
ephone companies are required to nav 81
each for every telephone box or station
rented or used by their subscribers. Ricv-
Gle manufacturers are required to nav StO0
before their goods can be sold in the state
and all bicycle dealers and agents are re-
quired to register with the ordinary in the
county in which they intend doing husi-
ness. These taxes are payable to the CON
general direct and not to the conn-
ty tax collectors.
Dealers in futures are required 10 nov,
tax of 81 coo per annum, for each com,
~ where such business is carried On
whether such business is done thro,,gl
regularly organized stock and cotton -
change or boards of trade. This docs ~
apply, however, to cotton warehouse 49,
or provision brokers who take orders nr3,
in the regular course of trade for act,,a,
delivery.