The Bamberg herald. [volume] (Bamberg, S.C.) 1891-1972, 1902-12-18
TO TAX FRANCHISES
Both Houses Of the Georgia As
sembly Pass Important Bill.
PROVISIONS ARE FAR REACHING
Embodies Views of Comptroller Gen.
eraI Of State-Covers "lnvlsible"
Property-Main Section OF
!, the Measure.

By the unusually large vote OF 80
to 2 the upper house of the Georgia
assembly, Thursday, passed the fran
chise tax bill.
The bill as passed is similar to the
measure introduced by Mr.. Gambler,
of DeKaIb. as a substitute for the
Reid bill, having the full intent and
effect of the Gambler bill, though a
number of amendments were adopted
before the measure went through.
The franchise tax bill, in brief, de-
fines franchises as taxable property
and provides they shall be returned to
the comptroller general, who shall COL
lect taxes on them, ad valorem, the
same as is now the case with railroad,
telegraph and telephone companies.
All day long the senate was at work
on the measure and it was late in the
afternoon before it was put in shape
for passage.
The amendment of greatest interest,
perhaps, is that inserted in section lo'
which provides that where street rail-
roads or other corporations now pay
cities or counties an occupation tax,
or a percentage of their gross receipts,
such payment shall be deducted from
the amount levied and collected as a
franchise tax for the city or county to
which such payment is made.
The first section, which covers the
purpose and interest of the bill, is as
follows:
A bill to be entitled an act to pro-
vide for and require the payment or
taxes on franchises, and to describe
the method for the return and pay
ment of said taxes.
Section l. Be it enacted by the SEN
ate and house of representatives or
the state of Georgia in general assem-
bly, met, the term special franchise"
as used in this act shall include every
right and privilege exercised within
this state granted to any person, part
uership or corporation by the state or
it's authority or by any county or coun-
tv officer or officers, or any municipal
CORPORATION or officer thereof for the
exercise Of the power of eminent do
main or for the use Of any public
highway or street or the land above
or below any highway or street within
the limits of said state, and every spe-
cial right exercised within this state
granted by charter, resolution, bylaw,
statute or otherwise, whether under
the laws of this or any other state, for
the exercise Of any public service,
such as the construction and operation
of railroads equipped for steam, elec-
tricity, horse power, compressed air
or otherwise, for the common carry
ing of passengers or freight, the con-
struction or operation of any plant or
plants for the distribution and sale OF
gas, water, electric lights or power,
steam heat, refrigerated air or other
substances by means of wires, pipes
or conduits made under or above any
street, alley or highway, or the con-
struction and operation of any tele-
phone or telegraph plant, all rights to
conduct wharfage, dockage or cranage
business, the conduct of any express
business or the operation OF sleeping,
palace, dining or chair cars, all rights
and privileges to construct, maintain
or operate canals, toll-bridges, the
right to carry on the business OF main
tanning equipment companies, naViga-
ton companies, freight or passenger
depots, and every other like special
function dependent upon the grant OF
public powers or privileges, not al
lowed by law to natural persons or in
volving the performance Of any pub
lie service, not including the mere
right to be corporation by trading or
manufacturing or other corporations
exercising no special franchise above
enumerated.
Other sections designate how taxes
are to lie levied and collected in the
various counties.