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 Circular for 18 
 Conf Pam 12mo #236 
 
CIRCULAR FOR 1864.— No. 3. 
 
 EXECUTIVE DEPARTMENT, ) 
 
 MiLLEDGEVILLE, AugUSt 22, 1S64. > 
 
 Whereas, under the 7;34th and 735th Sections of the 
 Code, it is made the duty of the Comptroller General to 
 examine and add together the Digests of Taxable property 
 of the State, returned by the various Receivers of Tax 
 Returns of the State to the Comptroller General's Office ; 
 and by Act assented to December 12, 1863, the Governor 
 and Comptroller General are further authorized and requir- 
 ed "in assessing the tax for the ensuing year, to assess and 
 have collected such per cent, as sliall be sufficient to raise 
 an amount of money, added to the other resources of the 
 State, to support the Government for the political year 
 1SG4 ; in-ovided that the amount raised shall not exceed 
 one per cent upon the value of the taxable property of the 
 State, estimated in Confederate Treasury Notes." 
 
 In obedience to the requirements of the Code, the 
 Comptroller General has footed up and added together the 
 Digests; and, further to carry out the requirements of the 
 Act of the 12th of December, 1S()3. it is 
 
 ORDERED, That the rate of taxation shall be ONE 
 DOLLAR ON THE ONE HUNDRED DOLLARS on the 
 property returned, and double that amount on the default 
 property, that being the per cent, necessary to raise the 
 amount required by the Act of December 12, 18()3, upon 
 the Digests, as returned. 
 
 JOSEPH E. BROWN, 
 
 Governor. 
 PETERSON THWEATT, 
 
 Comptroller General. 
 
 COMPTROLLER GENERAL'S OFFICE, > 
 
 MiLLEDGEVILLE, Aug. 23, 1864. > 
 
 To the Tax Collector of County. 
 
 Sir:— You will proceed to collect the Tax of your 
 county in accordance with the above order. In relation 
 to the default property, I deem it proper to 8»7 ttjftt tU« 
 
2 
 Receiver was ordered to assess a double value on the same, 
 in the column bf "value aftor deducting SJOO." Where 
 the Receiver has thus disclmrged his doty, of course you 
 will only collect a single tax on his double ussessiyent. 
 "Where he has not assessed a double value, of course you 
 must collect a double tax. 
 
 And now, having given you the above order and instruct 
 tion, and as I intend, while in office, Xo follow the luwclofcly 
 in all the duties of my office, I deem it proper at this time 
 to refer you to the 
 
 LAIXT ZZV RSLATIorr TO SETTLZIMZ1NT8 AT 
 THE TREASURY ADTD THIS OmCZl. 
 
 By the 790th Section of the Code, you are required to 
 have your Insolvent Lists here anil pay all taxes in the 
 Treasury and make yonr final settlement at this office by 
 the 20th December next. 
 
 To enable yo;i thus to make your settlement, the Grand 
 Jurors, or Inferior Courts, are authorized and recjuired to 
 act upon anl allow you an insolvent list, if you have one, 
 by the ICth December. The Grand Jury can allow one 
 while it is in session for Court, or a majority of the In- 
 ferior Court can allow one, at am/ time, either at its regu- 
 lar meeting or iti racation. In the event you Jail to icrt i/our 
 insolvent Iht to make your settlement on the LHltli December, 
 you are then required to pay all the money into the 
 State Treasury, cxaiu the Receiver's Cummissiuns. In lieu 
 of the money for the Receiver's Commissions, you are re- 
 quired to produce the Receiver's certificate from the Comp- 
 troller, for his CoiiKnissions, rcrciptcd in. fidl. And at any 
 time thereafter you may obtain your Insolvent List, and 
 send it to this office, if it is made out in due form, and al- 
 lowed here, the amount due you will re immediately 
 refunded, by your authorizing some one to receipt to the 
 Governor for you. If you should authorize me to receipt to 
 the Governor for you, you must direct how the money must be 
 sent to you. 
 
 In case you fail to make full payments at the Treasnry 
 and make your final settlement at this office as the law 
 directs, it is made my duty to issue execution against you 
 and your securities for the nmount due, with 20 per cent, 
 per annum interest. 
 
8 ■ -^ 
 
 » 11VSOI.VKNT lilSTS. ""•'' 
 
 In place of the 72nd Section of the Code, the Leffisla- '^^ 
 ture re-enacted the following : 
 
 "Sec. II. Be, it. further rnactcdt That the Collector in ev- 
 ery county shall, on oath, be obliged to lay before the 
 Grand Jury or Inferior Court of each county a list of such 
 insolvents as ma}' be in said county, who shall allow or 
 disallow the same. 
 
 Sec. III. lie it jurlJier aiacfcd, Tiiat the Inferior Courts 
 of the several Counties of this State or the Grand Juries 
 thereof, may, at any time before the fifteenth day of De- 
 cember, of each year, allow the Tax Collectors their in- 
 solvent lists, and said insolvent lists can be allowed or dis- 
 allowed, either upon the list of names furnished by the 
 Collector, on oath, as above required, or on Ji. fas. with 
 the proper entries thereon. 
 
 Sec. IV. Be it further enacted, That the Grand Juries 
 or Inferior Courts, in making out said lists, be required to 
 state how much is alUnved the Collector on account sf the 
 State tax and how much is allowed on the corintytax. 
 
 S(»c. v. Be it further enacted, That when the Collector 
 shall have his insolvent list credited, it shall be the duty of 
 the Inferior Court or Grniul Juries to retain a copy of such 
 list and direct the Collector to issue executions for the 
 same, and place them in the hands of some Constable of 
 the county for collection, who siiall be entitled to the same 
 fees as he is entitled to for other executions, and two and 
 one-half per centum, and the balance shall be paid by the 
 Constable to the Clerk of the Inferior Court, whose duty 
 it shall be to transmit the same to the Treasury." 
 
 FOKM OF AN INSOLVENT LIST. 
 
 GEORGIA, • County. '^ 
 
 We, the Grand Jurors chosen and sworn for said county 
 for Term (oy, We, the Jus- 
 
 tices of the Inferior Court for County, this 
 
 day assen)bled,) \ipon an examination of the insolvent hst 
 presented to. us by Tax Collector for 
 
 said county for the year do hereby allow the 
 
 said Collector dollars and cents, as his in- 
 
 solvent list, on account of the State tax and dol- 
 
 lars and cents, as his insolvent list on account of 
 
 the county tax. 
 
 This insolvent list should be certified to, under seal, by 
 the Clerk of the Superior Court, if allowed by a Grand 
 Jury, or the Clerk of the Inferior Court, if alloH-ed by the 
 Inferior Court. 
 
4 
 
 ERROHM l.> niOFHTn. , 
 
 The Codo authorizes the Governor and Comptroller Gen- 
 eral to correct all errors in Digests, and to refund any mo- 
 ney improperly paid into the State Treasury in conse- 
 quence of said errors. But the Governor and Comptroller 
 General must have stitisf'ac/cn, a-idnnr that mistakes have 
 been made before they will act in these cases. 
 
 Before examining into these errors, the Governor and 
 Comptroller General ret/uirc that the Grand Jury or Infe- 
 rior Court of your county, (who can rcadilij get all tli« 
 facts, and give you and, others a y<//r Iicari/ig,) must certify 
 to any mistakes or errors occurring on your Books. 
 
 The Jury or Court must state the nainr of the person op- 
 posite wliose name the error appears, and the district in 
 which his name is entered. Iftliesame is returned twice 
 and in diffncnt districts they must state the districts where 
 the same can be found. If this be done we can readily find 
 where the correction is to be made. The Jury or Court 
 must then state the naturfe of the error, how it was made, 
 and state what is the ditterence between the error and the 
 correct amount, either for or against tliO State, and recom- 
 mend to iJiis oflice a settlement in ai'conlance with the 
 facts. 
 
 It, upon examination of such certificate of the Jury or 
 Court, the same errors appear on the Digest in this office 
 that appears on your Book, the Governor and Comptroller 
 General are authorized and will mak»i the necessary cor- 
 rection and allow what is riglit. 
 
 DUKAUI.TKRN >OT O.'V TIIK DldiKMT. 
 
 Your duty as to this class of Tax Payers is thus defined 
 in the SOSth section of the Code. You are recjuired : 
 
 "To search out and ascertain as far as possible, all polls, 
 professions, free persons of color, and all taxal)le property 
 not returned to tlie Receiver or not found on his digests. 
 
 To enter all such defaults in a book kcj)t for that pur- 
 pose, to assess and collect thereon a double tax and pay the 
 same over to the Comptroller General and County Treas- 
 urer respectively, after deducting doubh; commissions, and 
 to deposit said book with the Comptroller General, and a 
 copy with the Clerk of the Inferior (Jourt, before the day 
 of final settlement." 
 
 By Act of the Legislature of 18(i2, so nnuli of the above 
 as allows you ihmhlr cninmissi.o/is for these Defaulters was 
 repealed, and you will now only get single roniinissions on 
 the same. The 2nd Section of the same Act prescribes the 
 following additional duty and penalty in relation to the 
 game niatter, viz : 
 
•'Sec. II. Beit furthr enacted. That on or before the 
 •15th da}'^ of December in each and every year, the Tax Re- 
 ceivers and Collectors shall make out, under oath, their re- 
 turns of property not on the first, or Receiver's digest, as 
 provided for under the first Section of the Act of the 11th 
 day of December, 1S5S, and forward the same on the 20th 
 day of December in each and every year, or such other 
 day as may be designated by law as a day of final settle- 
 ment by Tax Collectors; and if up to the 15th day of 
 December, said officers have not been able to find any pro- 
 perty in the county, omitted on the first or Receiver's di- 
 gest, the}'* shall swear that they have not been able to 
 find any of said property, and send their affidavits to the 
 Comptroller -Ceneral's office ; and any Tax Receiver and 
 Collector who shall have collected money from tax-payers 
 not on the first, or Receiver's digest, and who shall tail or 
 refuse to mhke his returns, and pay said money into the 
 Treasury by the 20th day of December in each and every 
 year, or at such tii^e as may be designated by law for the 
 final settlement by Tax Collectors, said officers shall be 
 deemed and held in default, and shall be liable to a penal- 
 ty or tax of five hundred dollars; said penalty or tax, in 
 addition to the amount of money belonging to the State, 
 retained by said Collectors, to be collected by an execu- 
 tion against said defaulting Receiver and Collector, and his 
 securities, to be issued upon information, by the Comp- 
 troller General; one half of the five hundred dollars to go 
 to the informer who will produce to the Comptroller Gen- 
 eral any receipt of the Collector, or other paper showing 
 that the Collector has such money in his hands, belonging 
 to the State ; Provided, that so much of this section as re- 
 lates to rewarding informers shall not go into effect until 
 after jthe first day of April next. 
 
 So you will discover by the above that you must said to 
 this office an affidavit in relation to these Defaulters, on the 
 20th December, whether you have found any of titcm or not. 
 If you don't do this, you are liable to be informed upon, 
 and be fined $500, besides being made to pay the amount 
 collected, if any. 
 
 1IIE ITIANNER OF TAXING VRF Al'LTERS. 
 
 By an Act assented to Dec. 7, 1SG3, defaulters are to 
 be hereafter taxed as follows: 
 
 An Act to amend the seven hundred and eighty-sixth secimi of 
 the Code of Geotgia^ relative to taxing d<fuvllc7s. 
 Section I. The General Assembly of this State do enact , 
 That the seven hundred and eighty-sixth section of the 
 Code of Georgia, he so amended as to provide that if any 
 person shall fail to make a return of taxable property in 
 whole, or in part under the tax acts in force iii this State, 
 
mcli person so in default, shall Jje double taxed for the 
 first year's default, for the second year's default, four fold," 
 and increasing in the same ratio each jear until a return is 
 made. 
 
 Sec. II. Re[)oals contlictilig laws. 
 
 Assented to Dec. 7, ISO:^. 
 
 OKFAI'I.TKKM 4i:l'..\ICRAI.I.¥. 
 
 The 77-3th section of the Code, is as follows : 
 ^ 77.5. When a tax payer has been returned as default- 
 er and double taxed, either by the Receiver or Collector, 
 the Justices of the Inferior Court are authori7,e«i to relieve 
 the defaulter of the [)enalty for delault at the time said 
 Justices allow the Collector his resolvent l^^ts, provided, 
 that said tax payer shows to such Justices by satisfactory 
 evidence that either from Providential or other good cause 
 Ije had not an opportunicy to make his return to the Re- 
 ceiver of Tax Returns, and at the" time of such release 
 promptly pays his proper tax and one dollar to the Collec- 
 tor as his fee, the Collector shall prbmptly inform the 
 Comptroller General ot such release and. the amount of 
 taxes paid. 
 
 YOl K 0\V.\ A.\U TIIIC KK<-FlVi:iCM <'0.n.llI.SMIO:\M. 
 
 'IMiat you may know what your commissions are, I give 
 you the followini; from the Act of the li?th Dec, 1863, 
 levying the tax lor 1S04 : 
 
 Sec. IV. Be h farth(rr fnac/rd, 'J'hat in the assessment and 
 colleetioii of the general State tax for 1S(»1, no Receiver of 
 Tax Returns or Tax (Ndlector shall receive more than fif- 
 teen hundred dollars eonnnissions on said tax; that is to 
 say, on all digests that net ten thousand dollars and under 
 twenty thousand dollars, not more than six hundred dollUrs 
 coninrissions shall be allowed to each officer; wheife the 
 digests net over twenty thousand dollars and under f.)rty 
 thousand dollars, not more tliiin eight hundri'd dollars shall 
 be allow*! to each ollicer ; that where the digests net over 
 forty thousand dollars and under sixty thousand dollars, not 
 more! than one thousand dollars shall be allowed to each 
 olficer ; where ilie digests net over sixty thousand dollars 
 and under eighty thousand doli.-irs, tin; amonnt allowe<l 
 each officer shall not excised twelve hundred dollars ; and 
 that where the digests net over eighty thousand dollars, 
 fifteen hundivd dollars, and no more, shall be allowed to 
 eiich officer by the Comptroller General; and that in al- 
 lowing the.^e offi ,'ers commissions, the Comptroller Oeneral 
 be directed to allow the commissions to each according to 
 the schedule in the Code, until the limits above stated, as 
 to commissions, are reached, after which the liuiits shall be 
 the whole commissions allovved for each digest specified in 
 this section. 
 
7 
 
 The Code says, in allowing Commissions to Receivers 
 and Collectors, "in netting the Digest, the default list shall 
 be deducted for the Receivers, and the insolvent list, for 
 the Collectors." 
 
 I^IEIV FOR TAXES. 
 
 The 742, 743 and 744th Sections of the Code, reads as 
 follows : 
 
 "Sec. 742. Taxes shall be paid before any other debt, 
 lien or claim whatsoever, and the property returned or 
 held at the time of giving in, or after, is always subject. 
 
 743. All deeds of gift, mortgages, sales and assessments 
 of property of any kind, made to avoid paying taxes, or 
 judgments rendered for the same purpose, arc null and 
 void. 
 
 744. The person holding such property, or to whom 
 such conveyance may be made, is liable for such taxes, and 
 the property also, whenever found, no matter in whose 
 possession it may be.'" 
 
 TO i;»'IIOM YOU MCST SEi'VD IMONEY, CHECKS, Ac. 
 
 All moneys, cJicch or certificates of dcjid^it must he sejit' to the 
 State Treasurek. All insolvent lists an<l certificates of 
 Errors in Digest must be sent to the Comptroller General. 
 Although you have to present your vouchers for settle- 
 ment, and have the accounts balanced and closed at this 
 office, yet, unless especially directed to do otherwise, a// 
 payments for taxes must be paid to the State TreaKurcr. 
 
 But I will say no more, except to close by remarking, 
 that having now in advance given you the law, with such 
 instructions as will enable you to discharge your duty to 
 the State promptly ; and having also announced to you my 
 determination' to adhere closely to the law, while I remain in 
 office, I would advise you to a similar course. If you do not 
 pursue it, and yuu should be found in default on the 
 2Pth December, you can see (as well as I) the duty the 
 law imposes upon me. 
 
 Very respectfully, you obedient servant, 
 
 PETERSON THWEATT, 
 
 Comptroller General. 
 
 TAXES DUE FROM YOIIR COCNTY. 
 
 General Tax due from your County, 
 
 Income Tax due from your County, 
 
 Total tables due,, 
 
s 
 
 THC Ki:VD OP VVJifOn TO HK KBRCKITED FOR TAXKM 
 
 The following Circular of the Treasurer gives you this 
 inf«)rmatioii ; to wliich I \V(»ultl call your particular at- 
 tention : 
 
 TREASURER'S CIRCULAR. 
 
 TREASURY OF GEORGIA, ( 
 Mii.LEDGEViM.K, August 23rd, 1SG4. > 
 
 7\) (he Tax Collectors of the Stdtc of' Gcorg'ni : 
 
 Gentlemkn: — The time for collection of State taxes 
 beiii'^ near at hand, in accordance with law and iisage I 
 give you herewith a statement of the funds whicii will be 
 received at the Treasury in settlement of your accounts, 
 and a caution as to others to which T earnestly request 
 your strict attention. 
 
 The only funds to be received, are : 
 Georo-ia Treasury Notes and Change liills of all issues, 
 lionds and coupons of the State of Georgia, DUE, 
 Confotlerate Treasury Not«s of the new issue tuily. 
 Current Bank Notes and specie, 
 Chanire Bills of the Western & Atlantic Rail Road, 
 Central llank Notes of the State of Georgiu. 
 Checks of solvent Banks or Agencies on any Bank in Au- 
 gusta, Athens, Columbus, Macon or Savannah, and Atlanta, 
 when (inlet is restored and business resumed at that place, 
 and certificates of deposite from the Banks of either of 
 the cities named, will be received in order to facilitate the 
 remittance of your funds, 6m/ i/i 710 cose u-'ili the ehrchs of 
 jniid/c iiKViridiinls Ijr Uihrn. 
 
 All e\pense>< of remhtaurcs by Express must be 
 prepaid or they uill not be taken from the oflire. 
 
 KespertfuUv, »S:c., 
 
 JOHN JONES, Treasurer. 
 
Hollinger Corp. 
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