Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1902-12-29
WRIGHT SENDS OUT
ANNUAL NOTICE
TO COLLECTORS
COMPTROLLER GENERAL TELLS
COUNTY TAX COLLECTORS
THEIR DUTIES FOR THE
COMING YEAR.

Comptroller General Wright is mailing
today Instructions to the tax collectors
of the state concerning the special taxes
which are due the state on January 1st
The instructions are specific and enters
into detail concerning the items on which
money is to be collected.
The following is what Comptroller
Wright says
Comptroller Generals Office, Tax Department
Atlanta Ga. Dec. g.
To the Tax Collectors Of Georgia:
In order that you may be Informed of your
duties in the collection Of the specific taxes inn
posed by law upon persons engaging in certain
businesses in the state for the years 1903 and
1904 / have had printed and embraced in
those instructions the tax act levy1ng taxes
for the support of the state government for the
years 1903 and 1904. All specific taxes for the
years lOOS and 1904 due and must be paid
in full on the first day in January Of each
year Of said years, or at the time of commence
Owing to the fact that these special taxes
are levied at the time and by the same act
imposing ad valorem taxes, it is thought that
such taxes not due until such ad valorem
taxes are collected Such, however, is not the
case. but they must be collected as above
stated.
cial taxes, you viii give same not for one
year from date of payment, but for the fiscal
years 1903 and 1904, which end on the 31st Of
December Of each OF said years.
This office is put to much trouble by tax coll
lectors making remittances OF these taxes to
the state treasurer ana AIterWafuS IOEWdruinB
their quarterly reports, and again by
sending i'm their reports and weeks afterwards
renting taxes to the treasurer In order that
this may not be the case and that you may
KNOW what is required of you, l give the law
below regulating the collections and reports
of those taxes. which is as follows;
''Be il enacted by the general assembly of
Georgia, That from and after the passage of
this act It shall be the duty Of tax collectors
of this state to make quarterly returns to the
comptroller general under oath, to be admins
tered by any qualified officer, Of special taxes
collected by them, except those given in and
entered upon receivers digest setting forth
in said returns the names of all persons or
companies paying such taxes, when paid, for
what purpose and the amount thereof.
BY reading this act you will observe that
Il is your duty TO make these reports quar-
terly (such reports being made under OATH
of the special taxes collected by you.
These reports must be made whether you
collect anything or not. that they may be
filed in this office required by law.
sneciheaiiy are required to register their
names and place of business as well as the
kind Of business, with the ordinary OF the
county in which they may desire to do bust
ness as will be seen by reference to section
attn of the tax act of 1902.
Your commission for collection of these spe-
cial taxes. which you are authorized to deduct
from amounts collected is as folows:-
on special taxes under and by authority
% % P Pa q IL 20 a. 2 2s a. 2 3s r. as 2s
80 81 80, 49, "a, 80 OF section OF tax act, 1902,
and section II, 10 per cent.
on special taxes O. e. spirituous and malt
liquors and intoxicating beverages, etc.) col
lected under and by authority of paragraph
mission will be governed by the act approved
February 26 1879, and is graded follows:
On amounts of 1000 or under, per cent.
on amounts over 1000 to 5000 per cent
on amounts over 5000 to A. 600 az per cent.
on amoants over 5000 to 5000. az per cent.
On amounts over 5000 to II, 900, 2 per cent.
It will be seen from reading the tax act