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■—— ~ 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 *