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PAGE SIX
traverse jury, except in the
superior court.
Paragraph 11. Selection of
Jurors. The General Assembly
shall provide by law for the
selection of the most expeii
enced. intelligent and upright
men to serve as grand jurors,
and intelligent and upright men
to serve as traverse jurors.
Nevertheless, the grand jurors
shall be competent to serve as
traverse jurors. The General
Assembly shall have the power
to require jury service of wo
men also, under such regula
tions as the General Assembly
may prescribe.
Paragraph 111. Compensation
of jurors. It shall be the duty
of the General Assembly by
general laws to prescribe the
manner of fixing compensation
of jurors in all counties in this
State.
Section XVII.
County Commissioner*.
Paragraph I. Power to create
County Commissioners. The
General Assembly shall have
power to provide for the crea
tion of county commissioners in
such counties as may require
them, and to define their duties.
Section XVIII.
What Courts May Be Abolished.
Paragraph I. Power to abolish
courts. All courts not specially;
mentioned by name in the first
section of this Article may be
abolished in any county at the
discretion of the General As
sembly.
Paragraph 11, Suprerna Court
cost. Pauper oath. The cost in 1
the Supreme Court and Court
of Appeals shall not exceed $l5
until otherwise provided by
law. Plaintiffs in error shall
not bo required to pay costs in
said courts vyhen the usual pau
per oath is filed in the court be
low.
ARTICLE VII.
Finance, Taxation and Public
Debt.
Section I.
Power of Taxation.
Paragraph I. Taxation, a sov
ereign right. The right to taxa
tion is a sovereign right—in
alienable, indestructible—is the
life of the State, and rightfully
belongs to the people in all Re
publican governments, and
neither the General Assembly,
nor any, nor all other depart
ments of the Government esta
blished by this Constitution,
shall ever have the authority
to irrevocably give, grant, limit,
or restrain this- right; and all
laws, grants, contracts, and all
°ther acts, whatsoever, by said
government, or any department
thereof, to affect any of these
purposes, shall be, and are here
by, declared to be null and
void, for every purpose what
soever: and said right of taxa
tion shall always be under the
complete control of, and revoc
able by. the State, notwith
standing any gift, grant or con
tract, whatsoever, by the Gen
eral Assembly.
The power to tax corporations
and corporate property, shall
nol be surrendered or suspend
ed by any contract, or grant to
which the State shall lie a parly.
Paragraph 11. ' Taxing power
limited.
1. The General Assembly
shall not by vote, resolution or
order, grant any donation or
gratuity in favor of any person,
corporation or association.
"n le General Assembly
shall not grant or authorize, ex
tra compensation to any public
oflicer, agent or contractor aft
er the service has been ren
dered or Ihe contract entered
into.
■1 The levy of taxes on prop
erty for any one year by the
General Assembly for all pur
poses, except to provide for re
pelling invasions, suppressing
insurrections, or defending the!
Slate in time of war, shall not
exceed live (5) mills on each i
dollar of the value of the prop-'
ertv taxable in the Slate.
■t No poll tax shall be levied
to exceed one dollar annually
upon each poll.
Paragraph 111. Uniformity;
classification of property, All
taxes shall be levied and collect
ed under general laws and for
public purposes only. All taxa-1
tion shall be uniform upon the!
same class of subjects within 1
the territorial limits of the au-!
thority levying the tax. Classes
of subjects for taxation of prop
erty shall consist of tangible
property and one or more
ela. ies of intangible personal
property including money. The
General Assembly shall have
the power to classify property
including money for taxation,
and to adopt different rates and
different methods for different !
classes of such property.
Paragraph IV. Exemptions
from taxalipn. The General As-!
sombly may, by law, exempt I
from taxation all public prop-1
erty; places of religious worship]
or burial; all institutions of
purely public charity; all in-1
tangible personal properly own
ed by or irrevocably held in
trust for the exciusk* benefit
of, religious, educational and
.
charitable institutions, no part
of the net profit from the op
eration of which can inure to
the benefit of any private per
son; all buildings erected for
and used as a college, incorpor
ated academy or other seminary
of learning, and also all funds
or property held or used as en
dowment by such colleges, in
corporated academies or semi
naries of learning, provided the
same is not invested in real es
tate; and provided, further, that
said exemptions shall only ap
ply to such colleges, incorpor
ated academies of other semi
naries of learning as are open
to the general public; provided
further, that all endowments to
institutions established for white
people, shall be limited to white
people, and all endowments to
institutions established for col
ored people, shall be limited to
colored people; the real and
personal estate of any public
library, and that of any other
literary association, used by or
connected with such library; all
books and philosophical appa
ratus and all paintings and sta
tuary of any company or asso
ciation, kept in a public hall
and not held as merchandise or
for purposes of sale or gain; pro
vided the property so exempted
I be not used for the purpose of
private or corporate profit and
I income, distributable to share
holders in corporations owning
such property or to other own
ers of such property, and any
income from such property is
used exclusively for religious,
educational and charitable pur
poses, or for either one or more
of such purposes and for the
purpose of maintaining and op
erating such institution: this
exemption shall not apply to
real estate or buildings other
than those used for the opera
tion of such institution and
which is rented, leased or oth
eiwise used for the primary
purpose of securing an income
thereon; and also provided that
such donations of property shall
not be predicated upon an
agreement, contract or other
wise that the donor or donors
shall receive or retain any part
of the net or gross income of
the property. The General As
sembly shall further have power
to exempt from taxation, farm
products, including baled cotton
grown in this State and remain
ing in the hands of the producer,
but not longer than for the year
next after their production.
All personal clothing, house
hold and kitchen furniture, per
sonal property used and
included within the home, dom
estic animals and tools, and im
plements of trade of manual
laborers, but not including
motor vehicles, are exempted
from all State, County, Mu
nicipal and' School District ad
valorem taxes, in an amount
not to exceed $300.00 in actual
value.
The homestead of each resi
dent of Georgia actually oc
cupied by the owner as a
residence and homestead, and
only so long as actually oc
cupied by the owner primarily
as such, but not to exceed $2.-
000.00 of its value, is hereby
exempted from all ad valorem
taxation for State, county and
school purposes, except taxes
levied by municipalities for
school purposes and except to
pay interest on and retire bond
ed indebtedness, provided, how
ever. should the owner of a
dwelling house on a farm, who
is already entitled to homestead
exemption, participate in the
program of rural housing and
obtain a new bouse under con
tract with the local housing au
thority. he shall be entitled to
receive the same homestead ex
emption as allowed before
making such contract. The Gen
i e ral Assembly may from time
| to time lower said exemption
Ito not less than $1,250.00. The
value of all property in excess
of the foregoing exemptions
shall remain subject to taxation.
Said exemptions shall be re
turned and claimed in such
manner as prescribed by the
General Assembly. The exemp
i tion herein provided for shall
I not apply to taxes levied by
| municipalities.
All cooperative, non-profit,
j membership corporations or
ganized under the laws of this
State for the purpose of engag
ing in rural electrification, as
defined in sub-section 1 of Sec
tion 3 of the Act approved
March 30. 1937, providing for
their incorporation, and all of
1 the real and personal property
owned or held by such corpora
tions for such purpose, are here-
I by exempted from all taxation,
| state, county, municipal, school
j district and political or terri-
I torial subdivisions of the State
j having the authority to levy
j taxes. The exemption herein
] provided for shall expire De
cember 31. 1961,
j There shall be exempt from
all ad valorem intangible taxes
in this State, the common vot
ing stock of a subsidiary cor
poration not doing business in
CONSTITUTIONAL AMENDMENTS
this State, if at least ninety per
cent of such common voting
stock is owned by a Georgia
corporation with its principal
place of business located in this
State and was acquired or is
held for the purpose of enabl
ing the parent company to carry
on some part of its established
line of business through such
subsidiary.
All laws exempting property
from taxation, other than the
property herein enumerated,
shall be void.
Paragraph V. Exemptions of
certain industries continued.
Existing exemptions under the
amendment to the Constitution
providing for the exemption of
certain industries from taxation
appearing in Acts of the Gen
eral Assembly of 1923, extra
session, page 67, ratified No
vember 4. 1924, shall continue
of force until the expiration of
the term for which granted.
Section 11.
Purposes and Method of Taxa
tion,
Paragraph I, Taxation, how
and for what purposes exer
cised. The powers of taxation
over the whole State shall be
exercised by the General As
sembly for the following pur
poses only;
1. For the support of the
State Government and the pub
lic institutions.
2. For educational purposes.
3. To pay the principal and
the interest on the public debt,
and to provide a sinking fund
therefor.
4. To suppress insurrection,
to repel invasion, and defend
the State in time of war.
5. To make provision for the
payment of pensions to ex-Con
federate soldiers and to the
widows of Confederate soldiers
who were married to such sol
dier prior to January 1, 1920, j
and who are unmarried.
6. To construct and maintain
State buildings and a system of
State highways, airports, and
docks.
7. To make provision for the
payment of old-age assistance to
aged persons in need, and for
the payment of assistance to
the needy blind, and to depend
ent children and other welfare
benefits; provided that no per
son shall be entitled to the as
sistance herein authorized, who
does not qualify for such provi
sions in every respect, in ac
cordance yith enactments of the
General Assembly, which may
be in force and effect, prescrib
ing the qualifications for bene
ficiaries hereunder: Provided
no indebtedness against the
State shall ever be created for
the purpose herein stated, in
excess of the taxes lawfully
levied each fiscal year under
Acts of the General Assembly
authorized hereunder for such
purposes.
8. To advertise and promote
the agricultural, industrial, his
toric, recreational and natural
resources of the State of Geor
gia.
9. For public health purposes.
Paragraph 11. Teacher retire
ment system—taxation for. The
powers of taxation may be ex
ercised by the State through the ■
; General Assembly and by coun
ties and municipalities, for the
purpose of paying pensions and
other benefits and costs under
a teacher retirement system or
systems; provided no indebted
ness against the State shall ever
be created for the purpose here
in stated in excess of the taxes
lawfully levied each fiscal year
under Acts of the General As
sembly authorized hereunder.
Paragraph 111. Revenue lo be
paid into general fund. All
money collected from taxes,
fees and assessments for State
purposes, as authorized by rev
enue measures enacted by the
General Assembly, shall be paid
into the General Fund of the
State Treasury and shall be ap
propriated therefrom, as re
quired by this Constitution, for
the purposes set out in this Sec
tion and for these purposes
only.
Paragraph IV. Tax returns of
public utilities. The General
Assembly may provide for a
different method and time of
returns, assessments, payment
and collection of ad valorem
I taxes, of public utilities, but not
I at a greater basis of value or at
a higher rate of taxation than
other properties.
Section 111.
State Debt.
Paragraph I. Purposes for
which contracted. No debt shall
be contracted by, or on behalf
of, the State, except to supply
such temporary deficit as may
exist in the treasury in any year
for necessary delay in collecting
the taxes of that year, to repel
invasion, suppress insurrection
and defend the State in time
of war, or to pay the existing
public debt; but the debt cre
ated to supply deficiencies in
revenue shall not exceed, in the
aggregate, five hundred thou
sand dollars, and any loan made
for this purpose shall be repaid
out of the taxes levied for the
year in which the loan is made.
However, said debt may be in
creased in the sum of three mil
lion. five hundred thousand dol
lars for the payment of the
public school teachers of the
State only. The principal
amount borrowed for payment
of teachers shall be repaid each
year out of the common school
appropriation, and the interest
paid thereon shall be paid each
year out of the general funds of
the State.
Paragraph 11. Bonded debt
increased, when. The bonded
debt of the State shall never be
increased, except to repel in
vasion, suppress insurrection or
defend the State in time of war.
Paragraph 111. Form of laws
to borrow money- All laws au
thorizing the borrowing of
money by or on behalf of the
State shall specify the purpose
for which the money is to be
used and the money so obtained
shall be used for the purpose
specified and for no other.
Paragraph IV. State aid for
bidden. The credit of the State
shall not be pledged or loaned
to any individual,- ciompany,
corporation or association and
the State shall not become a
joint owner or stockholder in
or with any individual, com
pany, association or corpora
tion.
Paragraph V. Assumption of
debts forbidden. The State shall
not assume the debt, nor any
part thereof, of any county, mu
nicipal corporation or political
subdivision of the State, unless
such debt be contracted to en
able the State to repel invasion,
suppress insurrection or defend
itself in time of war: Provided
however, that the amendment
to the Constitution proposed by
the General Assembly and set
forth in the published Acts of
1 the General Assembly of the
year 1931 at page 97, which
amendment was ratified on No
vember 8. 1932, and which
amendment provided for the
assumption by the State, of in
debtedness of the several coun
ties of the State, as well as that
of the Coastal Highway Dis
trict, and the assessments made
against the counties of said dis
trict for the construction and
paving of the public roads or
highways, including bridges, of
the State, under certain condi
tions and for the issuance of
certificates of indebtedness for
such indebtedness so assumed, is
continued of full force and ef
fect until such indebtedness as
sumed by the State is paid and
such certificates of indebtedness
retired.
Paragraph VI. Profit on pub
lic money. The receiving, di
rectly or indirectly, by any of
ficer of State or county, or
member or officer of the Gen
eral Assembly of any interest,
profits or perquisites, arising
from the use or loan of public
funds in his hands or moneys to
be raised through his agency for
State or county purposes, shall
be deemed a felony, and pun
ishable as may be prescribed by
law. a part of which punish
ment shall be a disqualification
from holding office.
Paragraph VII. Certain bonds
not to be paid. The General As
sembly shall have no authority
to appropriate money either
directly or indirectly, to pay the
whole, or any part, of the prin
cipal or interest of the bonds,
or other obligations which have
been pronounced illegal, null
and void by the General Assem
bly and the Constitutional
amendments ratified by a vote
of the people on the first day
of May. 1877; nor shall the Gen
eral Assembly have authority
to pay any of the obligations
created by the State under laws
passed during the late war be
tween the States, nor any of
the bonds, notes or obligations
made and entered into during
the existence of said war, the
time for the payment of which
was fixed after the ratification
of a treaty of peace between
I the United States and the Con
federate States; nor shall the
General Assembly pass any law,
or the Governor or any other
State official, enter into any
contract or agreement whereby
the State shall be made a party
to any suit in any court of this
State, or of the United States
instituted to test the validity of
any such bonds, or obligations.
Paragraph VIII. Sale of
Stale's property to pay bonded
debt. The proceeds of the sale
of the Western and Atlantic
railroad, and any other prop
erty owned by the State, when
ever the Genera! Assembly may
authorize the sale of the whole
or any part thereof, shall be
applied to the payment of the
bonded debt of the State, and
shall not be used for any other
purpose whatsoever, so long as
the State has any existing bond
ed debt: provided that the pro
ceeds of the sale of the Western
and Atlantic Railroad shall be
applied to the payment of the
bonds for which said railroad
' ence fo^fother^ii,^ 1 Dre!er '
: fu^The Bh G I TO e rfl'*'\ si ”>
• shall raise bv taxation mbl J r
• year in addition to the Jum® 80 ®
■ d ul red to nay the p u hi£? re *
| penses. such amounts as ?*
1 necessary to pay the interest
; the public debt and the nV n
( 9 ]pa ! of the public debt mat n '
i mg in such year and to n ™, tu i*
; a sinking fund to pay ,- lde ,
: retire the bonds of the St^
: which have not then mil, a j 9
The amount of such anrma T^'
; Shall be deterSd af ter i evy
i °f the‘amount then
: held in the sinking fund tk”
taxes levied for such Sn.-n ThB
and the said sinking fund S
be applied to no other m., n ball
; whatever. The funds in tR-S
sinking fund may be inveff j
m the bonds of the State ana
also m bonds and securing
sued by the Federal 13 ’
™ nt ? nd s ubsi d*aries '
Federal Government f11 ,, 9
guaranteed by that govern Jr 7
If the said bonds are not avail"
able for purchase, the funH» ai i’
the sinking fund may b„ fiioH
by the Treasurer of the
with the approval of th -V,nv‘
ernor. upon terms to be &
by such officials and when am
Ply secured by bonds of Z
S.a'e „ r Floral G rmme ‘ t ta
Taxation by Counties
Paragraph I. Taxinq power
of counties The General A,
sembly shall not have power to'
delegate to anv county the right
ministration lov'
ernment. suv
2. To pay the principal snrt
interest of any debt of the conn-
r V to , provide a sinking
fund therefor. *
3. For educational purposes
upon property located outside of
independent school systems as
®ISA Ar,lde v,n »'“■
t,. T ° budd and repair the
public buildings and bridges.
5- To Pay the expenses of
courts, the maintenance and
support of prisoners and to pay
sheriffs and coroners and for
litigation.
6. To build and maintain a
system of county roads
. 7. For public health purposes
m said county, and for the col
lection and preservation of re
cords of vital statistics.
8. To pay county police.
9. To support paupers.
10. To pay county agricul
tural and home demonstration
agents.
11. To provide for payment of
| old age assistance to aged per
sons in need, and for the pay
ment of assistance to needy
blind, and to dependent chil
dren and other welfare benefits,
provided that no person shall
be entitled to the assistance
herein authorized who does not
qualify for such assistance in ev
ery respect, in accordance with
enactments of the General As
sembly which may be in force
and effectprescribing the qual
ifications for beneficiaries here
under; provided no indebted
ness or liability against the
county shall ever be created for
the purpose herein stated, in ex
cess of the taxes lawfully levied
each fiscal year under acts of
the General Assembly author
ized hereunder for such pur
poses.
12. To provide for fire pro
tection of forest lands and for
the further conservation of na
tural resources.
13. To provide medical or
other care, and hospitalization,
for the indigent sick people of
the county.
14. To acquire, improve and
maintain airports, public parks,
and public libraries.
15. To provide for workmen’s
compensation and retirement or
pension funds for officers and
employes.
16. To provide reasonable re
serves for public improvements
as may be fixed by law.
Paragraph 11. Districting of
counties. The General Assem
bly may district the territory of
any county, outside the limits
of incorporated municipalities,
for the purpose of providing
systems of waterworks, sewer
age, sanitation, and fire pro
tection; and authorize such
counties to levy a tax only upon
the taxable property in such
district for the purpose of con
structing and maintaining such
improvement.
Section V.
Paragraph I. Taxing power
and contributions of counties,
cities and political division re
stricted. The General Assembly
shall not authorize anv coun
ty, municipal corporation of
political division of this State,
through taxation, contribution
or otherwise, to become a stock
holder in any company, cor
poration or association, or to ap
propriate money for. or to loan
its credit to any corporation,
company, association, institu
tion or individual except tor
purely charitable purposes. This
