The Savannah morning news., 1901-01-01
THEY VIOLATE THE LAW.
WHO GIVE AWAY CIGA-
nrrqE PAPERS WITH TOBACCO.

.R1-rVQE PARbtH
.s they Have Registered Hno
y.td the Specific Tax Exncted by
che state From Dealers In CiEa-
atte~. They Are Guilty of a Misde-
amor and subject 40 Fine and
,,orisonment-Many Have Proba-
INV violated the Law Innocentiy.
.,.teriaI Changes in SPECIFIC Tax
,s Made by Last Legislature.
uovv Some of These Affect People
of savannah.
lumber of changes have been made in
-,ectfc tax laws of the state by the
aractments of the last General Assem-
~. and it is quite possible that some
~ those who are affected by these
obanges. unless they give them good heed,
,u awake some morning to find them
selves in very unfortunate predica-
ment.
the Penalties for the violation of these
laws are not changed but in themselves
t,ev are sufficiently severe 1t is re-
CURED that anyone engaged in one of the
formations upon which the state levies
a snecifc tax shall register his name with
tho clerk of the Court of Ordinary, and
,,av the amount of the tax before he
begins TO do business. The penalties for
faiIu,e TO observe these requirements are
the addition of interest and costs to the
amount of the tax in case it is collected
bv execution and punishment of the de-
fainter. upon conviction on the criminal
eide of the court, as for a misdemeanor.
That is to say that any one who does
business of one of the classes upon which
= specific tax is levied, without register
ing with the ordinary and paying the
amount of the tax to the tax collector,
is guilty of a misdemeanor, and liable
upon conviction to be sentenced to pay
a fine of 81 900 and costs serve SIX months
in the county Jail, and twelve months on
the changing, either or all, or any part
of either or all, in the discretion of the
trial court.
It is probable that hundreds OF persons
in the city of Savannah will have become
liable to such a punishment before they
read this cIopy of the Morning News 40
day They are dealers in cigarettes and
cigarette papers.
Under the old law it was not an offense
to give away cigarette papers with pack
ages of tobacco, without registering or
having the specific tax Of dealer in Gig
arettes, but under the new law, to give
the papers away is just as much mis-
demeanor. This provision makes pracd-
cally every man in Savannah who sells
tobacco liable for the specific tax and sub
ject to the penalties in case he does not
register and pay it,
Moreover the tax has been increased
from IS per annum to $40. With the fee
H. .f-r
rette dealer pay to the state 81 year,
and as, since the consolidation of most of
the cigarette manufacturers and the i'm
position of the United States war revenue
tax upon the product. there is little profit
for the retailer in their sale, it Is prob
able that good many of the dealers will
so out of the business.
The tax on dealers in and repairers of
bicycles has also been changed. In the
past the state collected a specific tax of
500 from every manufacturer doing bust
ness in Georgia, and none from the in
dividual agents and dealers.
When the spirit of the times began to
get in its work with the manufacturers Of
bicycles. they Organized themselves into
trust and the old manner of taxation
brought into the state treasury only a
very few hundred dollars The legislature
has now changed the provision and the
bicycles or repairer is liable to q specific
tax of $40 per annum. The dealer or re-
patrer, like others who are required to
pay specific taxes must register with
the ordinary and pay the amount Of the
tax to the tax collector Of the county.
1t is probable that Georgia will have a
larger number Of circuses in 1901 than it
had in 1900, for the specific taxes for their
display in this state have been cut ex-
a nd he 1axr Iar
circus exhibits in or near city of more
than 10000 inhabitants, it must pay a
spechc tax of 500; in or near towns Of
between 5000 and 10000 population, it will
pay tax of $500 in or near towns of be-
tween 1900 and 5000 a tax of $50; in or
near towns of less than 4,G00 tax of
500. The law provides that if a circus
give a parade in a town or city. for pur-
poses OF advertisement, but gives no per
Torrance, it must pay a tax of $500 for the
privilege.
IL mas not been the practice of the
TAX collector of Cha county TO en-
force vigorously the rather harsh provis-
IONS OF the laws regulating the payment
OF specific taxes. There are many. even
now, who are liable, under the terms of
the law, to arrest and imprisonment. who,
IN all proba bility. will not be disturbed.
II is understood that within a reasonable
time they will come up and register and
pay the tax. Their case is different. how
ever, from that of those persons who will
iully seek to evade the law and avoid
the payment of taxes. AS long as they
are able to pursue this course undetected,
1t is all right, but if they should be so
unfortunate as to be caught, as some of
them were only a short time ago. they
VIII have to pay the tax or go to Jail. 1t
Is only through the consideration of the
tax collector that they are given this