Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1909-08-13
STATUS
OF INTERESTS

The Price substitute for section of the
general tax act which was generally
known as the Alexander section places
the tax on near-beer practically in the
same shape 1t would have been had the
house adopted the section as reported by
Chairman Reid of the ways and means
committee 1t increases the tax on
wholesalers to $1,000 and on retailers to
$500 and prohibits the sale in towns OF
under $500 population. This latter will
cut off the sale in practically one-half the
state of Georgia.
Here is the substitute as finally adopted:
Section Z. Be it further enacted by the
authority aforesaid, That every person,
firm or corporation manufacturing Within
the limits of this state any beverage OF
drink or liquor in imitation of or intended
as a substitute for beer, ale, wine, Whis-
XIV or other alcoholic spirituous or malt
liquors shall obtain license SO 10 90
from the ordinary OF the county wherein
such business is carried on, ana shail
nav for said license the sum OF one thou-
sand dollars $1,000 for each calehua[
vear or part thereof for each place Oh
business. a. -
second And that every person, firm OF
cornoration who shall maintain supply
denot warehouse, distributing off1ce or
other Dlace of business within this state
where such beverages, drinks or liquors
referred to in the first paragraph Oh thls
section are kept for sale or distribution oE
are. sold in wholesale quantities, that 10
to say. in quantities OF more imam h'e
gallons. and that each and every agent OF
representative of each separate non-resl-
dent manufacturer, manufacturing hrm
or manufacturing corporation of any
such beverages, drinks or liquors. ana
each person, firm or corporation hahollhs
the nroduct of such nonresident manu-
facturer, manufacturing firm or corpora
tion. keeping for sale or for distribution
or handling and selling any such drinks
or beverages in this state in whole sale
quantities as aforesaid shall obtain a IL
cense so to do from the ordinary of the
county wherein such supply depot, ware
house distributing Office or other place OF
business by wholesale, and shall pay lot
said license the sum of $1,000 Tor each
calendar year or part Thereon TOT such
Mace of wholesale business in this state.
The said agents or representatives OF
nonresident manufacturers of such beV-
erages and persons handling and selling
by wholesale the product of such nom
resident manufacturing persons, nrms OF
CORPORATIONS shall obtain and pay Tor a
separate license for each separate non
scented by them or whose produce is
handled by them in wholesale quantities.
RETAIL DEALERS TAX.
Third. And that every person, firm or
corporation who shall sell or offer for
sale in quantities of less than five gallons
anv such beverages, drinks or liquors re-
ferred to in the first paragraph Of this
section. shall first obtain a license so TO
do from the ordinary of the county where
in such business is carried on, and shall
nav for said license the sum OF $500 for
each calendar year or part thereof for
each place of business; provided, that
no ordinary shall issue any license to
any person. firm or corporation to do or
carry on such business outside of, nor
shall any such license be construed TO give
authority to any person, nrm or corpora
tion TO do or carry on any such business
out of the corporate limits of any incor-
porated city, town or village in this state.
Provided that no such license shall be is
sued to any person to do or carry on any
such business in towns or cities of less
than $500 inhabitants.
provided further. That no ex-con-
federate veteran shall at any time be
allowed to do such business or engage
in the sale of near-beer in this state
without first complying with the
license laws of this state; and, pro-
vided further, that no ex-confedera'e
veteran shall be permitted to engage
in the sale of near-beer in any NUM-
cipality in this state without first OBJ
tanning the permission of the proper
authorities Of such municipality.
Fourth. No person whomsoever shall
be exempt from the duty of obtaining
such licenses and paying said license
fees required in the first three para
graphs Of this section. And that moth
ing in this section snail ever be held,