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An Act to compel persons owning or holding plantations or negroes in any county in this State, and not residing therein, to give in and pay tax for the same in said county. 1847 286 (1847)

handle is hein.slavery/ssactsga0351 and id is 1 raw text is: SEC. 2. Be itflrthcr enacted, That the sums of money
arising from the taxes collected by virtue of this act, sha l
be held as a separate fund by said Mayor and Council, and
be by them wholly applied to the payment of the interest
which may accrue upon the corporation bonds of said city
now issued, or which may be issued, in payment of the sub-
scription made, or which may be made by said Mayor and
Council for stock in the Muscogee Railroad Company: Pro-
vided, That if a larger sum should be collected in any one
year, by the imposition and collection of said   taxes, than
shall be sufficient to discharge the interest falling due, and
to be paid within said year, it shall be lawful for said Mayor
and Council to apply the excess so raised to the payment of
the principal of said bonds.
SEc. 3. And be itffurther enacted, That upon the payment
by the real estate owners or their agents, and by merchant
traders and others in said city, of the tax herein authorized
to be levied and collected, it shall be the duty of the Mayor
and Council aforesaid to transfer to said tax payers certifi-
cates for stock in the said Railroad, to an amount equal to
the taxes paid by said citizens respectively, after first de-
ducting therefrom such portioi of said tax as may be requi-
site to pay the interest on said bonds for the year agreeing
with the year for which the tax is collected, and also such
further sum as may be requisite to pay expenses incurred in
negotiating said bonds.
CHARLES J. JENKINS,
Speaker of the House of Representatives.
ANDREW J. MILLER,
President of the Senate.
Approved, December 22, 1847.
GEORGE W. TOWNS, Governor.
AN ACT to compel persons owning or holding plantations
or negroes in any county in this State, and not residing
therein, to give in and pay tax for the same in said county.
SECTION 1. Be it enacted by the Senate and House of Repre-
sentatives of the State of Georgia in General Assembly met,
and it is hereby enacted by the authority aforesaid, That
all non-residents of counties in this State, having land in
cultivation and negroes thereon, be and they are hereby re-
quired to give in their taxes thereon in the counties in which
the said plantations may be, and that the overseer or agent
may give in the same in the absence of the owners.
SEc. 2. And be it further enacted by the authority aforesaid,
If the agent of such owner of such property shall neglect to
return the taxable property as the law requires, then execu-

286

TAXES.

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