Newspaper Page Text
■—— ~
Counties Must Pay Tax on Dis
pcnsary Property,
Despite the fact that dispensa¬
ries for the sale of liquors which
are operated by courtier, are
public property, Attorney Gener¬
al Hart holds that they are sub¬
ject to taxation by the stale, and
the county under Judge Hart’s
ruling must not only pay taxes
on such real estate as is used in
the conduct of the dispensary,
but upon the entire stock of wines
and liquors carrieo for sale.
Attorney General Hart render¬
ed this opinion yesterday as the
result of an inquiry from Comp
troller General W. A. Wright,
who slated that the number of
these dispensaries throughout
the state is being increased all
♦ he time, and it was important
that a ruling should be made in
this matter.
The present legislature put a
specific tax of $200 on these dis¬
pensaries, the same as is requir¬
ed of all other liquor dealers
throughout the state. Judge
Hart holds that the dispensary
should likewise pay an ad va¬
lorem the stock of goods carried
as well as on any real estate it
might own.
Judge Hart’s letter on the sub¬
ject, which will prove of state
wide interest, is as follows:
“Hon. William A. Wright,
Comptroller General, Atlanta,
Ga.: Beat Sir—I am in receipt
of your letter of March 31. I note
tne request therein for an official
ruling on the question, ‘Is the
property, real and personal, of
the dispensaries established in
the various counties of this state
liable to ad valorem taxation?’ I
ftssurre the property referred to
is the buildings occupied by the
dispensaries and the stack of
liquors kept therein for sale. I
note your reference to the im¬
portance of the ruling invoked
because of the rapid growth in
this state of dispensaries and the
large amount of capital now be¬
ing used in the conduct of the
business.
“Whether this property is sub¬
ject to taxation as other property
in this state only involves in a
qualified sense the question of
ownership of the property. The
argument is, if it is the property
of the Btate, the county or the
municipality, it is public proper¬
ty and as such would not be lia¬
ble to taxation, being covered bv
the provision in the constitution
authorizing the general assembly
by law to exempt from taxation
bll public property, places of re¬
ligious worship, all institutions of
purely publio charity, etc.
• I do not deem it necessary to
discuss whether it is within the
power of the legislature to author¬
ize a county or municipality to
conduct the business of a dispen¬
sary for revenue, for if it be con¬
ceded that the legislature has
such power, I do nat think that
the stock of liquors kept in such
dispensary is the kind of ‘public
property’ which the constitution
contemplated the legislature
might exempt from taxation.
This conclusion is amply support
ed by the aot of the legislature
passed at its last session
a tax of $200 on each dispensary,
and as I understood, in the na
ture of a business or
tax. The legislature has put
dispensary on the same
with the dealer in
liquors, in that each is
t) pay an occupation tax of $200
In addition to the occupation
every dealer pays an ad
tax on his stock of goods.
dispensary should pay a like
“I am therefore of the
that the dispensary stands on
same footing as any other dealei
in liquors in Georgia as to their
liability lo taxation, viz.: An
oeeupaTon tax of §200 for each •
SZ:T, “r e
same rate that property generally
in this state is taxed, and to be
collected under the same laws.
. Yours very truly,
“John C. Hart,
“Attorney General.’’
Beware oi Oh t me its for Gatirrh that Con¬
tains heronry,
as mercury will surely destroy the sense
of smell and completely derange the
whole system when entering it through
the mucous surfaces. Such articles
should never be used except on prescrip¬
tions from reputable physicians, as the
damage they will do is ton fold to the
good you can possibly derive from them.
Hall’s Catarrh Cure, manufactured by
F. J. Cheney & Co., Toledo, O., con¬
tains no mercury and is taken internally
acting directly upon the blood and mu¬
cous surfaces of the system. In buying
Hall’s Catarrh Cure be sure you get the
genuine. It is taken internally and
made in Toledo, Ohio, by F. J. Cheney
& Co. Testimonials free.
Sold by all Druggists, 75 c per bottle.
Take Hall’s Family Pills for constipa¬
tion.
may number”
New Idea Woman’s Magazine.
Prominent features of the May
number of the New Idea Wo
man’s Magazine are adapted to
that month. “How to grow
Pansies’’ and “The Cultivation
of the Strawberry” will appeal
to those who are interested in
gardening. “Bird Enemies’’ is
« protest against the wholesale
destruction of the feathered
warblers, and p ■< sen s the sub
ject in a way that reproaches the
vanity of woman. “When He use
cleaning Time is Here” will sug
gesfc many new ideas for the sav¬
ing of the housewife’s strength,
and in Fashion’s realm there is a
whole gallery cf new models
that will attract the home dress¬
maker. In fact, the tabl > of con¬
tents both invites and satisfies.
----
Good for children.
The pleasant to take and harmless One
Minute Cough Cure gives immediate re¬
lief in nil cases of Cough, Croup and La
Grippe because it does not pass immedi¬
ately into the stomach, hut takes effect
right at the seat of the trouble. It
draws out the inflammation, heals and
soothes and cures permanently by en¬
abling the lungs to contribute pure life
giving and life-sustaining oxygen to the
blood and tissues. One Minute Cough
Cure is pleasant to take and it is good
alike for young and old. Sold by Lewis
Drug Co.
A Gravette girl said: “Now 1
wish the Lord had made me a
man," and Maw answered: “He
has made you one, I reckon, if
you will hunt him up.”—Ex¬
change.
The Best Family Salve.
DeWitt’s Witch Hazel gives instant re¬
lief from Burns, cures cuts, bruises, sores
eczema, tetter and all abrasions of the
skin. In buying Witch Hazel Salve, it
is only necessary to see that you get the
genuine DeWitt’s and a cure is certain.
There are many cheap counterfeits on
the market, all of which are worthless
and quite a few are dangerous, while
DeWitt’s Witch Hazel Salve is perfect¬
ly harmless and cures. Sold by Lewis
Drug Go.
There were knockers in ye olden
time. A hammer one hundred
years old has been found in Sav¬
annah.
Serious Stomach Trouble Cured.
I was troubled with a distress in ray
stomach, sour stomach and vomiting
spells, and can truthfully say that Cham¬
berlain’s Stomach and Liver
cured me—Mrs. T. V. Williams, Laiugs
bnrg, Midi. These tablets are guaran¬
teed to cure every case of stomach trou¬
ble of this character For sale by
Drug Co.
The more provisions the farmer
makes the greater will be his
profit on the cotton crop.
To Cure a Cold in One Day
Take Laxative Bromo Quinine Tablets.
All druggists refund the money if it
o cure. E. W. Grove’s signature is
J tach box. 2 oc
You Know What You are Taking
When you take Groves Tasteless Chill
Tonic because the formula is plainly
printed on every bottle showing that it
ss^iaassr t
Grove’s Tasteless Chill Tome
has stood the test 25 years. Average Annual Sales over One and a Half Million
bottles. Does this record of merit appeal to you ? No Cure, No Pay. 50c.
Enclosed with every bottle is a Tea Cent, package of Grove’s Black Root# Liver Pin*.
Press this on your
wnrnwrwjijuu -MmjuutaKgroaa i s i rv- t* asa. rn 1 t s»w,msi—e aggaasMsnMBsagnwB
Memory.
Perry’s Pharmacy,
Are the Leaaing Pharmacists of this section.
We not only guarantee to give satisfaction
but we live up to our guarantee.. .
Our Sotck is Complete in every detail and we want your Business.
< • -!<*>C<$CXS>0'»0^j/0<t>0<S>0'$03>0'S>09 *0$ *7O^O$«$04f>04'0$0$OJ0»0«-0«0«'n#0i0#0®0<
HOW ABOUT THAT GARDEN?===We have just received
........a new line of MAY’S NORTHERN GROWN SEED
«>0<s>0<e'0<8’0<»0®0<s>040ij0$0#0*.0»'. 8 > 0 ‘®- 0 <*> 0 <s> 0 <e> 0 <& 0 < 3>0 3 s 0 ' 8 >c,t OS>OA-O<®'O<8'O<S>O<S>O<3>0#0'®>0<S>O<S>O'$>OS>
Perry’s Pharmacy,
Plione O* Two Stores; Plione 30.
Camilla, Georgia. Pelham, Georgia.
$ 50 , 000.00
Gash Ivan to Users of
5 LION COFFEE
We are going to be more liberal than ever in 1904 to users of Lion Coffee. Not only will the
Lion-Heads, cut from the packages, be good, as heretofore, for the valuable premiums we
have always given our customers, but
h In Addition to the Regular Free Premiums
the same Lion-Heads will entitle you to estimates in our $ 50,000.00 Grand Prise Contests, which will
make some of our patrons rich men and women. You can send in as many estimates as desired. There will be
-TWO GREAT CONTESTS
The first contest will be on the July 4 th attendance at the St. Louis World’s Fair; the second relates to Total
Vote For President to be cast Nov. 8 , 1904 . $a0,000.00 will be distributed in each of these contests, making
$40,000.00 wfirwavv via on the suv two, v, cauv*» and, to tv make uauav it it etiu still more utvtv auivi interesting, v in addition to this amount, we will give a
Brand Firs! Prize of $5,000.00 to the one who is nearest correct on both
contests, and thus your estimates have two
opportunities of winning a big cash prize.
Five Lion-Heads ■M Printed blanks to
cut from Lion . vote on found in
Coffee Packages and a every Lion Coffee Pack¬
2 cent stamp entitle you age. The 2 cent stamp
(in addition to the reg¬ covers the expense of
ular free premiums) our acknowledgment to
to one vote in you that your es
either contest: g £0 timateis recorded.
WORLD’S FAIR CONTEST PRESIDENTIAL VOTE CONTEST
Whet will be the total July 4th attendance at the St. Louis What will be the total Popular Vote cast for President (votes
World'a Pair? At Chicago, July 4,1893, the attendance was 283,273. for all candidates combined) at the election November 8.19047 In
For nearest correct estimates received In Woolson Spice Com¬
pany’s office, Toledo, Ohio, on or before June 30th. 1904, we will
give first prize for the nearest follows: correct estimate, second prize to the second prise follows:
next nearest, etc., etc., as rect estimate, to thenext nearest,etc.,etc., as
1 First Prise ............................*3,500.00 1 Mrs* Prise ............................*2,500.00 1,000.00
1 Second PrUa ........................... 1,000.00 1 Second Prise ..........................
2 Prises-*600.00 each ..................1,000.00 a Prises—*600.00 each .................1,000.00
10 5 Prises— Prises— 200.00 100.00 ... 1 , 000.00 IO 5 MM— Prises— Prises— 200.00 100.00 60.00 * - ...........::::: " i;888S8
20 Prises— 60.00 30
60 Prises— 20.00 ::::::::::::;::::.a:5oo.oo 60 Prises— 20.00
250 Prises— 10.00 • 260 Prises— 10.00 : g;§88Sg
1800 Prises— 6.00 - .................. 9,000.00 1800 Prlsee— 6.00
2139 PRIZES. TOTAL. *20,000.00 2139PEXIES, TOTAL, *20,000.00
4279 —PRIZES —4279
Distributed to tha Public—aggregating 545,000.00—In addition ta whlchw# shall $50,000.00. give $5,000
to Grocsrs’ Clarks (set particulars In L10M COFFEE oosos) waking « grsnd total at
COMPLETE DETAILED PARTICULARS IN EVERY PACKAGE OF
LION COFFEE
WOOLSON SPICE CO., (CONTE8T DEPHT.) TOLEDO,
The game laws of Georgia are
- . . of ... the Legqsla- . -
„ a , w 19e provision
^ ure UIC - r 1 hey “®y are not out only oiny good guuu
for for the the .preservation preservation and and propa- propa
sew rs
when the woods are full of them S
80me 0 f thera at alI - timed wou
be be ]ikel likely f t to get t wounded wounded box-! or
bro'e-ht hrn . wh home in in a » In
*