Atlanta semi-weekly journal. (Atlanta, Ga.) 1898-1920, 1917-08-03
States Revenue Would Be
Raised S500,0O0-BiII Also
Reaches Out for Invisible
Property and Provides Means

general increase in occupation taxes
is contained in the revision of the gen.
eral tax act which has been presented
to the house of representatives by the
ways and means committee.
The bill follows the form of the tax
ordinance books of the city Of Atlanta
in levying the specific taxes and con
templates an increase in the states rev.
enues of approximately a half million
dollars.
This is the first bill calling for re-
vision of the general tax act introduced
since 1909 and inasmuch as only one
item on the list is reduced, ii goes with
out saying that the measure will meet
with stiff opposition on the floor.
The new bill also is reaching after
the so-called invisible properties. One
of it's requirements Is that on or before
the first of February each year the clerk
OF the superior court shall furnish the
tax receiver Of the county with an item
lied list Of all uncancelled judgements
deeds to secure debt, mortgages and
liens of all kinds.
The following are the new items in
the bill:
NEW ITEMS IN BILL.
Advertising agencies will pay $50.
Advertising agencies, operating bulletin sigr
systems will pay $50.
Athletic, or boxing clubs giving exhibition.
where the charge is between 90 cents and 81
will pay SIS for each performance; where the
charge Is from 81 to $3.50, will pay SIS; where
the charge is over 81. so, will pay S25.
Automobile schools will pay $40.
Automobile assemblers will pay $50.
Automobile truck assemblers win pay SIS.
Taxi agencies will pay IS for each car.
Garages for the store or repair Of cars
will pay $40.
Gasoline stands will pay IS per pump
Awning tent makers will pay SIS.
Barber schools will pay S16.
Agents for barber supplies will pay $25.
Baseball parlors charging admission where
returns received, will pay $25.
Turkish baths, Russian, vapor baths, will
pay SO.
Bill distributors and pastors engaged in the
business for profit. will pay Is for 5000 tc
10 900. and a tax a graduated upward scale
for amounts over.
Bicycle messenger services will pay $40.
Bicycle races. where admission Is charged
will pay $40 per day.
Book agents, or canvassers,. will pay $6 for
each county In which they do business.
Persons procuring, or signing bonds. or de-
posting collateral In lieu OF bonds. for com.
pensa ton, will pay S25. providing this tax shnll
not apply to duly authorized bonding com
panies.
Agents for brick manufacturers will pay $25.
Brokers in stocks, bonds, or notes, alone OF
in connection with other business, Will pay
800.
Brokers in feedstuffs and provisions will
Brokers. or agents. for printing, bookbind-
ing or lithogrnphing, will pay $50.
Dr aT0ssFS Of in the F0a Ug w Sne pay sas
BURGLAR alarm companies, or agents. VIII
Canvassers for photographers, or other art
lists, SO.
Card writing, cutting. OF engraving stands, s5.
Garnet and rug cleaning companies not con-
nected with laundries. $40.
Car trust companies, or agencies tnerelor'
Cemetery companies, agencies, and offices
$50.
sewer pipe, terra-cotta and plastering mate
rails, $25 ".
Chiropodsts. SIS.
cigar manufacturers without employees, So;
with additional help, $40, "a ......
Clipping bureaus $40 -,
Coal and wood and lumber agencies and orok-
ers. sos.
Commission merchants. or rersons doing bust
ness on commission, not provided for ms already
specified $25.
Concrete contractors, $40.
Housebuilders PAYERS paper hangers, decor
ntors painters. house movers. stonework con.
tractors, brick -huilding contractors, who do not
employ assistance, so for each county In winch
they do business.
Dry cleaning concerns. $40;
AGENTS or brokers for electrical appliances OF
surplics, S25.
Electrical contractors $40.
AGENCY TAXES.
Agents for the sale of elevators. $50.
Employment agencies, or bureaus. S2o'
Teachers agencies, or bureaus. $40. =.
Feather renovatCrs, so in each county in
which they do business. - , ,oo
Commercial fertilizer agents $40; ana $zO
when such agents sell in more than one county
Persons engaged in selling fire or wreck mer-
''' Dealers in fresh fruits who. onerate fruit
stands. and itinerant dealers in fruits, IS; pro
viding this act will not apply to persons SELL
i"T packers n~i Of furniture for shipment stor-
age, $50. -. -.,,ou.u,.o stn
in each county. Junk shops OF yarus' 9-"'
Lime agents and brokers, So
photographers, So . -
Concerns dealing in live stock and having
fixed place of business. $40
Magnetic healers, $l5. 49,.
Manufacturers. or agents. OF proprietary or
IA tent medicines, S25.
Metal brokers, So
Practitioners OF massage ~
Messenger services, $40,
Motorcycle races, where admission charged
M Motion picture supply houses, $25.
Motion picture schools, $25.
Natatoriums, so.
News depots and stands, 50.
Persons selling oil or gasoline 81 for each
Phonograph dealers and agents, 50.
porations, $50 for each county.
Pump agents, $40.
Roofing agents. $40. AN
Agents selling rubber, or rubber gOoos, $lO'
Agents selling safes or vaults, SlO
Sana forums or institutions Of like character,
IN towns with more than 10000 population. $50;
in towns with less population, $25
Agents selling sawmills, $40.
Secondhand clothes dealers, 50.
Persons selling pianos or organs oy sample,
$40.
steam heating plans. $50.
Stenographers working on commission, one or
more stenographers, $40.
Manufacturers Of stock powders. $40
Telegraph signal service companies, or agents,
Trading STAMP companies, or dealers in trad
ing stamps, $50.
The following shows the changes and the alb
sence Of changes proposed upon Items already
included in the act:
PROFESSIONAL TAX.
The professional tax raised from $40 to SIS
on the following
LAWYERS, doctors, osteopaths, dentists, vet
Urinary surgeons, opticians, architects, pubic
accountants, civil, mechanical and electrical en-
gineers; presidents or chief executive living IN
this state, Of express, telegraph, telephone, rail-
road street railroad, steamboat or navigation,
electric light, sleeping ear, palace car compa-
MES; building and loan and investment and loan
associations and companies, gas companies and
water power companies and upon every daguer-
rean ambrotype, Photographic and similar art
ist.
Upon persons, firms or corporations engaged
in the business of making abstracts OF titles to
property in cities or towns Of 10000 inhabi-
to nr over tax Is raised from $50 TO