Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1902-12-15
FRANCHISE BILL As
IT WAS FINALLY
PASSED
THE GAMBLER BILL Is AMENDED
IN SOME RESPECTS, BUT
FRANCHISES MUST NOW
PAY TAXES.

The franchise. tax bill as passed by the
senate differs somewhat from the Gambler
bill, but its effect is the same. Several
slight amendments were added to the
measure but they viii not change the in
tention of the measure-to tax all fran
chises. The following Is a copy Of the
bill which passed:
bill to be entitled an act to provide for and
require the payment Of taxes on franchises and
to describe the method for the return and
payment Of said taxes.
Section l. BE Il enacted by the senate and
house Of representa- lives of the state OF Georgia
in general assembly met, the term special
franchise" as used in this act shall include
every right and privilege exercised within this
state granted to any person, partnership or
corporation by the state or its authority or by
any county or county officer or officers or any
municipal corporation or officer thereof for
the exercise of the power OF eminent domain
or for the use OF any public highway or street
or the land above lr below any highway
street within the limits OF said state, and every
special right exercised within this state grant,
ed by charter, resolution, bylaw, statute or
otherwise whether -nder the laws Of this or
any other state for the exercise of any public
service such as the construction and operation
OK railroads equipped for steam,. electricity,
horse power, compressed air or otherwise, for
the common carrying Of passengers or freight.
the construction 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 conduits made under
above any street, alley or highway, or the con-
struction and operation of any telephone or
telegraph plant, all rights to conduct Wharfage,
dockage or cranage business, the conduct OF
any express business or the operation OF sleep
ing, palace, dining or chair cars, all rights
and privileges to construct. maintain or operate
canals, toll-roads or toll-bridgcs, the right TO
carry on the business Of maintaining equip
ment companies, navigation companies, freight
or passenger depots. and every other like special
function dependent upon the grant Of public
powers or privileges, not allowed by law to
natural persons or involving the performance
of any public service, not including the mere
right to be corporation by trading or manu-
featuring or other corporation exercising no
special franchise above enumerated.
Sec. @ Be It further enacted, by the authori-
~ aforesaid, That on or before the LIST day OF
partnership or corporation holding or owning
and exercising any special franchise or fran
chises within the state OF Georgia, shall make
special return, sworn to by such person
member Of such partnership. or by the
president, vice president or secretary OF such
corporation. to the comptroller general stat
ing the value OF said franchise exercised
within this state. and particularly describing
the same. accompanying said return with
certified copy Of every statute, ordinance. reso-
luton, contract or grant under and by au-
thority Of which said franchises are held,
claimed or owned. provided, nevertheless, that
where such certined copies have once been
filed with or returned TO said comptroller
general, IL shall not be necessary in any sub
sequent annual return to duplicate the same.
but the same shall be considered returned
by reference to the copies fled as required by
Sec s. Be It further enacted, by the au-
thority aforesaid That the comptroller general
shall not be bound 70 accept the valuation
assigned to such franchises in the return made.
but Il shall be his right and duty to review
the same, and in case Of his refusal to accept
be In ali particulars the same as are now
provided by law in the case of his refusal
to accept the returns made oy railroad COM COM
panies Of their physical property, and said
franchise shall be taxed at the same rate as
other property upon the value thereof as re-
turned, OF II the value returned is not accepted
upon the value as above ascertained, the said
tax to be levied and collected as now pro-
vided in, case OF the property OF railroad COM
Sec 4 Be it further enacted, by tho au-
thority aforesaid, That in the cases OF all
special franchises exercised beyond the limits
OF one municipality on county as in the case
OF telegraph or telephone lines, or railroads
or steamboats,, the return provided Tor N
the second article shall show the number OF
miles over which said railway or telegraph
or telephone franchises OF other special fran
chises are exercised in each county AMI In
each municipal division within said state. in
like manner as railroad companies now make
returns Of their physical property.
Sec s. Be II further enacted, by the au-
thority aforesaid, That the valuations for
taxation OF such franchises in each county
and %snaps "a % ihr be- saio 10
each county and municipality as is now pro-
vided by law for the apportionment OF the per-
sonal property Of railroad companies.
Sec g. Be IT further enacted, by the au-
thority aforesaid. That the comptroller general
shall certify to every such municipal cor
such county the name Of every special fran
chise taxable within such municipality or
county, and the amount OF taxes due on the
same to such municipal corporation or county
as now provided by law in the case Of railroads
Sec 4 Be II further enacted. by the au-
thority aforesaid, That the taxes due to each
municipality or county on such franchises shall
be COLLECTED and enforced as now provided by
law in the case Of other taxes due the same
Sec. s. Be it further enacted. by the au-
thority aforesaid, That any person, Arm or
corporation failing to make return Of his
special franchises, as shereinbefore required
shall be liable to double taxes thereon, In
like manner as Is provided by law In the case
OF failure to make return OF other property
The value thereof to be assessed by the comp
troller general from the best Information &C
cessible to him, and certified in like manner
as provided In section above.
Sec g. Be it further enacted, BY the au-
thority aforesaid. That nothing in this act
contained shall be held, taken or construed to
exempt from taxation any franchise not emu
rnerated in this act; but all franchises Of value
not provided for in this act shall be returned
for taxation and taxed other property under
the present laws.
Sec IL Be II further enacted, That all
laws and parts OF laws in conflict with TINS
act be and the same are hereby repealed