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An Act to levy and collect a Tax for each of the political years 1852 and 1853, and thereafter until repealed. 1851-1852 288 (1851)

handle is hein.slavery/ssactsga0380 and id is 1 raw text is: 288                       TAX.-1851-'2.
Taxable Property.
TAX.
TITLE XXVHI.
SEc. 1 Taxable property;      Sze. 14 Awasment of Rate;
2 Real Estate defined:      15 Maximum (if Taxes
3 Personal Estate defined;   16 Rate of Tax;
4 Lands not granted;          17 Reduction if too grat
5 Monied corporations;        l Receive and collect Fees;
6 Free persons of color;      19 Nettigeat; Specie Funds
7 Prflessional men;           20 Tax on certain Slaves:
8 Poll Tax;                   21 On Ranks, Agencies, &e.;
9 Returns-Doulde Tax; :22 Increase of rate per cent.;
10 Assessmncuts by Receiver;   23 Taxj$. f(s.;
11 Clasilication; -14 N. & N. ltailrond-Taxon;
12 Oath ofTax Paver;           5 2 ome Branch Railroad;
13 Receivers Diget;         1-6 Land in Clinch, Tabun, & .
(No.   18. R     )
An Act to levy and collect 'a Tax for eci of the olitical years
1852 and 185.3, and thtercafter until rejpcaled. Approved,
January 9, 1852.
1. SE   ioN I. Beit enacted by the Senate andi louse of
1?eprc'entatives of t/ic State qf Georgia i General A-
.vewluly 'net, and'it i8s hereby enacted by the authority of
the sa?, That fro3 and after the passage of this Act,
Alt renl and real and lpersonal. cstate within this State, whether owned
tt ujdto by individuals or corporations, resident or non-resident,
Txtoshall be liable to taxation subject to the exemptions h~erein:-
after specified.
 2. SEC. . And  be it further enacted, That the ten
dimmt      13 real estate as used in this Act, shall be construed  to in-
A ncde land itself, all buildings or other articles erected upon
or affixed to the s    tee, all mies, minerals, fossils and
( uarries, in and under tile same, except mines belonging to
peronaly17 the State ; and toe term  personal estate as used in this
defined,  Act, shall be   construed to include all chattels, moneys,
debts due fromi solvent debtors, whether oIL note, bill, draftI
judgment or mortgage, or open accounts, goods, wares and
mrelandize, capital invested in shipping or tonnage  , or
capital otherwise invested; negro slaves, pleasure carriages,
public stocks, and stocks in monied corporations; a so,
such bortion of the capital of inco  orated companies liable
to taxation on their capital as shall not be invested it real
or personal estate.

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