Atlanta tri-weekly journal. [volume] (Atlanta, Ga.) 1920-19??, 1924-01-01
Deputies to Be Named Early
in Week Banks to Sell
Stamps for Cigarette Tax
Payment

The new state department of reVe
nues is ready to begin functioning
next Tuesday, although the six field
deputies authorized Ey the act Great
ing the department have not yet
been decided upon, Commissioner
John M. Vandiver announced Satur-
day. The appointments probably
will be announced early in the week.
Mr.. Vandiver stated.
The most urgent demand upon
the new department is the enforce
ment of the ten per cent tax upon
cigars and cigarettes to go into eff
feet January 1, and every energy
will be expended in starting the col
lection machinery. Mr.. Vandiver
stated. For the convenience of cigar
and cigarette dealers, the stamps
for the payment OF the special tax
are to be placed on sale at all banks
which are state repositories.
1T would be a great Inconvenience
to the dealers, if they were required
to send to Atlanta for the stamps,
and, at the same time, would pile an
immense amount of work on the
new department Mr.. Vandiver stat
ed. 81 am sure the banks that
have been designated as state deposit
tories will be willing to handle the
stamps for the state without charge,
both for the sake of the old soldiers,
who get the proceeds of the tax, and
for the convenience o. the dealers,
who ar ethe banks clients"
The commissioner said that he al
ready had taken the matter up with
the Fourth National bank, of At
lanta and had been assured that this
intuition will place the lamp on
sale after Wednesday. Other Atlanta
banks which are state repositories
also will be asked to handle the
stamps.
County Repositories
There is a state depository in prac
tically every county and two or three
repositories in the counties that have
large towns and cities. This situa-
ton will insure widespread distribu-
ton of the stamps. and prevent the
necessity of dealers laying in large
stocks.
Five million stamps in seven de-
will be ready for distri-
button when the new department
opens. There are many applications
already on hand. 1t VIII be impossi-
bic to get the stamps all over the
state by the time the law goes into
effect, SO dealers will be put on their
honor to keep d record of their sales
until they receive the stamps, and
cancel the stamps that should have
been attached before the sales were
made, the commissioner states.
1t will be optional with dealers
whether they add the state tax to
the price of the cigars and cigarettes.
Some have said that they would add
the amount, and some have said that
they would not. Many dealer well
come the new law, because it repeats
the old occupational tax of $25 per
year on cigarette dealers, and on
cigar dealers from 50 in small towns
to SO per year in Atlanta.
The new law requires dealers to
afflX stamps representing ten per
cent of the sale price upon each pack
age Of cigarettes and upon each box,
package, or other container of cigars,
and to cancel the stamps before a
sale is made. Where cigarettes are
sold by the carton, the stamps may
be affixed to the container, and not
upon each individual package.
Purposes of Tax
Any dealer who sells or offers for
sale cigars or cigarettes without !
with the provisions Of the |
law, will be guilty of a misdemearor,
and the exhibition of packages that |
do not bear the state stamps Will |
be considered prima facie evidence |
Of the violation of the law. Forging, |
altering or counterfeiting The rev.
enue stamps is designated as a
felony.
From the proceeds of the tax,
S250,000 per year for 1924 and 1925 |
will be used for the construction of |
new buildings at the state tubercu-
losis sanitarium at Alto, and the !
balance will be used in the payment |
Of pensions for all classes of Con- !
Cederate pensioners. After 1925 the /!
entire proceeds of the tax will so 10 |
The old soldiers.