The Gainesville star. [volume] (Gainesville, Fla.) 1903-19??, 1904-07-22
GEORGIA'S DISPENSARIES
To Pay Ad Valorem In Addition to the
Regular Specific TaH-Patent Med
lelne Provision Eliminated

The question OF the TAXATION OF us
pensarie5 in Georgia was settled In
short order Tuesday morning. when
the general tax act was taken up in
the house OF representatives.
AS result, the house restored the
former plan Of levyIng upon dlspen.
sarles an ad valorem tax in addition
to the 5000 specific tax which Is levied
upon all liquor dealers.
The houSe first voted down the
Gaulden amendment providing for a
lump sum tax of $500. then on an aye
and no vote It adopted the amendment
Of Mr.. shackelford, Of Clarke, leyylng
an ad valorem tax, besides the specific
tax. The vote adopting the Shackel-
ford amendment was 80 to 80.
Following is the way the dlspensary
tax now stands In paragraph 49, sec
tlon of the general tax act;
Upon all dlspensaries operated by
county or municipal authorities to be
paid by the authority operating the
same. in addition to an advaloTem tax
on the stocks in trade and buildings
owned by said dispensarles, which tax
Is hereby levied, two hundred
dollars for each place of business in
each county where the same 0lquors)
are manufactured or sold"
! It will be seen from the foregoing
that the amendment not only calls for
the payment Of an ad valorem tax, but
ehacts that II shall be levied
The house then voted down the
amendment Of Mr.. Evans, of Washing.
ton, requiring that all dispensaries
should pay the state all OF their net
profits over and above $4,000. and the
other dispensary amendments were
withdrawn.
Under an amendment by Mr. Black.
burn, ~ Fulton, which the house
adopted by vote Of 67 to 20, there
will be no tax put on druggists and
other dealers in patent medicines
which contain alcohol. Unless the sale
OF such medicines is taxed by the
United States government.
Mr.. Blackburn's amendment to be
added at the end Of paragraph 16, is
as follows:
Provided, that nothing In this act
shall be so construed as to interfere
with pharmacists In the sale OF medi.
cal preparations for medical use only,
such preparations to be regarded as
of medicinal character and are recog.
nized as such by the rulings of the
United States internal revenue depart.
ment.
The effect of this amendment is to
make imperative the amendment by
Mr., Gross, of McDuffie, putting a tax
OF 500 on all dealers in such patent
medicines as contain alcohol In suffl.
Client quantities to produce intoxica.
ti0n, unless such medicines are so
taxed by the United States govern.
ntent under the internal revenue laws,
The patent medicines aimed at by Mr.
Gross are not now taxed by the Unit
ed States government, so his amend.
ment Will not, since the adoption of
the blackburn amendment accomplish
what was aimed at.
Paragraph 16 was then adopted, in,
Guiding social clubs, and tax of $50
on distillers Of fruits only.
After the adoption OF paragraph H.
which puts tax Of s25 on dealers
In toy pistols which shoot cartridges
pistols, pistol or rife cartridges, dlrks
bowie knives, etc, the bucket shop
paragraph, No, IS. was taken up.
Mr.. Evans, of Washington, sought
to increase the tax upon bucket shops
from $1,000 to $4,000. The amendment
was lost and the section as II stands
leaves the tax $1,000 as heretofore,
was adopted.