The Brunswick news. [volume] (Brunswick, Ga.) 1906-2016, 1908-09-22
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= TAXI Taxes
COMPTROLLER GENERAL SENDS
INSTRUCTIONS TO ORDINARY
DART-To COLLECT NOW.

Ordinary Horace Dart yesterday re-
ceiyed from Comptroller General
Wright instructions for the collection
of the near beer tax, together with
the necessary blanks and a copy OF
the act levying the tax in question
Comptroller General Wright states
that the act went into effect Septem-
Der ;, the date of its approval by the
governor. An persons, therefore, in
your county, who have engaged in the
business referred to in this act since
that date are liable for the license
taxes required by the act, and you
should proceed forthwith to collect
them instructs the comptroller.
You are also advised that you are
to ccllect the full amount of these
licenses for the balance of this calan-
dar year. which ends December 81.
Licenses issued by you this year must
be renewed and taxes paid January
l, 1909. Under no circumstances does
the law allow these licenses prorated
for a period less than the calendar
year"
The law applies to "all persons,
firms or corporations manufacturing
or selling in this state, or maintain
ing therein supply depcts or places for
beer ale, wine, whisky or other spirit
Gus or malt liquors" Such persons
and others are required to obtain from
the ordinary license for which the
retailers shall pay 5000 and the whole
salers $500. Three classes Of persons
are. taxed under the act:
First. Every person, firm or cor
pcration manufacturing within the
limits of this state any beverage or
drink of liquor in imitation of or in
tended as a substitute for beer, ale,
wine, whisky or other alcoholic, spirit
Gus or malt liquors, must obtain a
license from the ordinary and pay
therefore the sum $500 for each
calendar year or parWhereof
Second Every person, firm or cor
poration who shall maintain a supply
depot, warehouse, distributing office
or pther place of business within the
limits of this state, where such bey-
erages, drinks or liquors as are re-
ferred to in the first section of the
act are kept for sale or distribution in
wholesale quantities-that is to say, in
quantities of more than FIVE gallons
shall obtain a license from the ordi-
nary to conduct the business and pay
$500 for it.
Third. Every firm, person or cor
poration who shall sell OF offer for
sale in quantities of less than five
gallons any such beverages, drinks or
liquors as are referred TO in this act
shall obtain a license from the ordi-
nary to Rnduct the business and shall
pay $2OO Ofor the privilege.
The act makes A)rovision for the
state to get the whole amount CT the
tax money collected by the pordinary.
No deductions for compensation arc
allowed the ordinary from the sums
collected, but he is allowed a fee OF
81 in each instance, under the code
fer issuing the license.
2DNLlOI VI Aut dCl IiiipO5GS pen
alties for it's violation. The ordinary
is advised by the controller to notify
all persons affected by the law in
Glynn county Of the provisions of the
section which preserbes punishment
fer violations of the other parts of
the act.
In addition to these penalties, /"
writes the controller, 1T is made your
duty by the act approved July 10,
1903, to issue executions against all
persons who fail TO pay the license
fees required by the act, and place
the same in the hands of the sheriff
to be levied on the property of the
delinquent taxpayer, all other pro-
ceedings to be the same as in the case
of other executions issued for the nom
payment of taxes"
Section makes a violation of the
act a misdemeanor' punishable as