The Birmingham age-herald., 1910-01-19

company, from Griffin through Jackson and Marsfeld to Social Circle, with branch to Monticello, TO miles; capital, $2o0, 900.
 Western of Georgia Railway com pany to run from the Atlanta, Bir- mingham and Atlantic. through Fay cite and Coweta counties to Newman, 60 miles; capital, s5oo.ooo. City and Suburban Railway company of Brunswick, street car line, four miles; capital. $60,000. Milstead Railroad company, Rock dale county. four miles; capital. $12, 900.
 Rome and Northern Railroad com- pany, to run from Rome to Chatta- nooga, 80 niles capital. s1,000.o00. Gainesville Railway and Power com pany of Gainesville, miles; capital, s150,000.
 Moultrie and Western Railway com pany, Moultrie to Camilla, 40 miles; capital, $1co,Oo0.
 Savannah and Southern Railroad company, from Savannah through Chat ham, Bryan Liberty and Tattnall coun- ties, to the Altahama river, 54 miles, capital. $15o.o
 Hawkinsville and Western Railroad company, from Hawkinsville through Vienna to Fort Valley, 50 miles; cap ital, $loo,ooo.
 Irwinton Railway company, connect ing the town of Irwinton with the Cen tral of Georgia main line, four miles; capital $15.000.
 Tax on Cigarettes. Georgia puts tax of $25 upon the sale of cigarettes, cigarette papers and cigarette tobacco, and the fact that the law specifically mentions and includes cigarette tobacco" is causing the tax authorities some annoyance
 Cigarettes may be made out of almost any smoking tobacco, so that any granu- lated or fine cut tobacco is, in that sense, cigarette tobacco. But 1t is also pipe tobacco and sold perhaps more largely for use in pipes.
 Nevertheless number of tax collectors have tried to collect the S25 from those who sell only the granulated or fine cut tobacco upon the theory that Is used. frequently at least, for the purpose Of making cigarettes.
 This effort has caused number of complaints to be made to Comptroller General w. A. Wright. who has ruled that the tax cannot be collected on any tobacco which is sold for pipe smoking simply because 1t Is possible to make cigarettes of it. Before the tax can be collected in such instances, 1t must be clearly shown that the tobacco in ques- ton is made and used only for cigarettes.
 As it is impossible to find any tobacco whose use Is limited in the respect stated, it is evident that no tax can be collected except where cigarettes or cigarette papers are sold and furnished.
 Cleaning Up the Capitol.
 Despite the fact that the legislature made no appropriation to carry out the intent of its resolution requesting the governor to have the halls of the house and senate cleaned, redecorated and re- furnished. Governor Brown has found the money by judicious use of the public building fund. and the work is being done.
 The two halls have been completely stripped of furniture, carpets and every thing, and the work of redecorating the walls has begun. Old chairs and leather seats are being upholstered and repaired and all the furniture repolished and rubbed up The old carpets which had been in the halls since the new capitol was first opened over 20 years ago, and which have perhaps collected millions of germs have been taken out and destroy ed, and brand new ones will be put down. When the legislators arrive next summer they will find the two halls fresh, clean and inviting.
 AoricuituraI ScnooI Work.
 Professor Joseph Stewart, state agent for the University of Georgia, has com piled some interesting data with regard to the progress made by the II district agricultural schools which began oper- ations in Georgia but little more than two years ago.
 The value of the school properties to- day is in the neighb0rhood of $1,OJ0.O00. In their first year they received from tho state for maintenance only A4O0 each, which, in 100e, was increased to s66OO and last year to about $Sooo. This money came from the funds arising from the inspec- tion of oils and fertilizers. The legisla ture also gave them $500 each from the general fund in the treasury for 1909.
 During the year 1900 these Il schools produced about }16,o0o worth of farm produoe on 7ng acres of land under cul-