1. SECTION I. Be it enacted by the General Assembly of Georgia, That the following sums of money be, and the same are hereby appropriated, to the respective persons and objects hereinafter named, viz: The sum of Four Thousand Dollars to his Excellency the Governor, as his salary for the year 1862; and the further sum of Sixteen Hundred Dollars each to the Secretary of State and Treasurer, and no more; and the sum of Two Thousand Dollars to the Comptroller General for the year 1862, and no more; and the sum of Twelve Hundred Dollars each to the Secretaries (not exceeding two) employed in the Executive Department, for the year 1862, and no more; and the sum of Five Hundred Dollars to pay the Messenger to the Executive Department for the year 1862; and the sum of Five Hundred Dollars to the State Librarian, as his salary for the year 1862, and no more; and the sum of Two Hundred and Twenty-Five Dollars to each, the State's Attorney, and Solicitors General, for the year 1862: and the sum of Thirty-Five Hundred Dollars to each Judge of the Supreme Court, whose commission bears date prior to the 29th day of November, 1861; and the sum of Two Thousand Dollars to each Judge of the Supreme Court, whose commission bears date since the 29th day of November, 1861, for his salary for the year 1862; and the sum of Twenty-Five Hundred Dollars to each Judge of the Superior Courts, whose commission bears date prior to the 29th day of November, 1861; and the sum of Fifteen Hundred Dollars to each Judge of the Superior Courts, whose commission bears date since the 29th day of November, 1861, as his salary for the year 1862; and the sum of Eight Hundred Dollars is hereby appropriated to pay the salary of the Reporter of the Decisions of the Supreme Court for the year 1862.

2. SEC. II. Be it further enacted, That the sum of One Thousand Dollars (or so much thereof as may be necessary) be, and the same is hereby appropriated for the purpose of defraying the expense of the publication of general orders by the Brigadier Generals and Major Generals of the Militia of this State, of their respective Brigades and Divisions.

3. SEC. III. Be it further enacted, That the sum of Sixteen Thousand Dollars be, and the same is hereby appropriated, as a contingent fund for the year 1862; and the sum of Thirty Thousand Dollars be appropriated for a Printing fund for the current year; and that in case of a deficiency in this appropriation, the Governor is hereby authorized to draw his warrant upon the Treasury for the deficit, to be paid out of any money in the Treasury not otherwise appropriated; and the sum of One Hundred and Fifty Dollars to pay the Chaplain of the Penitentiary for the year 1862; and the sum of Fifty Dollars to the person selected by the Governor to keep clean, scour, air the chambers, and dust the carpets, &c., of the Senate Chamber and Representative Hall, for the year 1862. and the sum of Forty-Five Dollars to pay the expenses of the Committee of the two Houses, which visited the Academy for the Blind.

4. SEC. IV. Be it further enacted, That the sum of Twelve Hundred Dollars be, and the same is hereby appropriated to pay the State House Guard, for the year 1862; and the further sum of Two Hundred and Fifty Dollars is hereby appropriated, to be used if necessary, by his Excellency the Governor, for the increase of the State Library, in selecting and purchasing such books as he may deem advisable for the year 1862; and the further sum of One Hundred Dollars be, and the same is hereby appropriated, to pay the Clerk of the Supreme Gourt for the correction of errors, for stationery, and advertising notices of the meeting of said Court in the year 1862; and the sum of Fifty Dollars be, and the same is hereby appropriated, to pay for repairing and keeping in order the State House clock for the year 1862; and the further sum of Two Thousand Dollars is hereby appropriated to pay the salary of the Superintendent of the Georgia Military Institute at Marietta; and the sum of Six Hundred and Eighty-nine Dollars and Eighty Cents, or so much thereof as the Governor may find to be due, be and the same is hereby appropriated to pay arrearages due to Col. A. V. Brumby, Captain Thomas R. McConnell, and Captain R. S. Camp, for their salaries as Superintendent, and Professors, of the Georgia Military Institute, for the year 1859; and that the Governor do draw his warrant on the Treasury in favor of the widow of said McConnell, for that portion of this appropriation which is due to her deceased husband, to-wit: the sum of Two Hundred and Twenty-five Dollars and Fifty Cents.

5. SEC. V. And be it further enacted, That the sum of Six Dollars each, per day, be paid to the President of the Senate, and Speaker of the House of Representatives, during the present session of the General Assembly; and the sum of Four Dollars for every twenty miles of travel going to, and returning from the seat of Government—the distance to be computed by the nearest route usually travelled; and that the sum of Five Dollars each, per day, to the Members of the General Assembly, during the present session, and Four Dollars for every twenty miles travel going to, and returning from the Capital, under the same rules which apply to the President of the Senate and Speaker of the House: Provided, That no Member of the General Assembly shall receive pay for the time he may be absent, unless his absence was caused by the sickness of himself or family, or had leave of absence granted by the Senate or House, for satisfactory reasons.

6. SEC. VI. And be it further enacted, That the Secretary of the Senate be paid Eighty-Seven Dollars and Fifty Cents per day, for the present session; and the Clerk of the House of Representatives be paid the sum of One Hundred Dollars per day, for the present session: Provided, That no warrant shall be issued in favor of either until his Excellency the Governor shall have satisfactory evidence, that they have respectively made, or caused to be made, and attached to the Journals of their respective Houses, a good and sufficient index, and shall have carefully marked and filed away all reports of Standing Committees, and all other papers of importance connected with either House.

7. SEC. VII. And be it further enacted, That the sum of Fifty Dollars, or so much thereof as may be necessary, is hereby appropriated each to the Secretary of the Senate and Clerk of the House of Representatives, to defray the contingent expenses of their respective offices at the present session of the Legislature; and the sum of six dollars per day be paid to each of the Messengers and Door-Keepers of the Senate and House of Representatives, the present session of the General Assembly; and the sum of Fifty Dollars is hereby appropriated to pay for cleaning, lighting, and keeping in order the chandeliers of the Senate Chamber and Representative Hall, during the session of the General Assembly.

8. SEC. VIII. And be it further enacted, That the Treasurer be authorized to pay from time to time, to the officers of the Government, whose salaries are appropriated by this Act, seventy-five per cent of the amount for which service has been actually rendered at the date of such payment, taking receipts from said officers for the same: which receipts shall be his vouchers, and are hereby declared offsets to the extent of said payments to Executive warrants drawn at the end of the quarter for said officer's salary.

9. SEC. IX. And be it further enacted, That in all case, where the General Assembly directs the performance of any service or labor, for which no provision for compensation is made, the Governor is hereby authorized to draw his warrant on the Treasury for such sum or sums, as in his judgment, may be a just compensation.

10. SEC. X. And be it further enacted, That the various sums of the annual salaries of all the officers of this State, whose salaries are fixed by law, be and the same are hereby appropriated annually, to pay said salaries, until they are otherwise altered by law.

11. SEC. XI. And be it further enacted That the sum of Two Hundred Thousand Dollars be, and the same is hereby appropriated for the Georgia Relief and Hospital Association; to be drawn and expended according to an act passed at the present session: and if no money in the Treasury not otherwise appropriated shall be available for said appropriation, then his Excellency the Governor be, and he is hereby authorized to issue Treasury Notes or Bonds, not to bear exceeding eight per cent, in such sums as may be needed from time to time, to effect the object of said appropriation; said Treasury notes to be fundable in eight per cent bonds when the sum of five hundred dollars shall be presented at the Treasury; said bonds not having longer to run than ten years, and to be redeemed at the option of the Governor, twelve months from and after their issue.

12. SEC. XII. Be it further enacted, That the further sum of seven hundred thousand dollars be, and the same is hereby appropriated, to pay any portion of the public debt which may become due within the present political year, and to pay the interest on such Treasury Notes and State Bonds as may be issued under authority of any law passed during the present session of the Legislature; the same to be paid out of any money in the treasury not otherwise appropriated.

13. SEC. XIII. In case, at at any time, the money should not be in the treasury to meet any of the appropriations herein made, the Governor is authorized to have issued and used to meet any deficiency, bonds bearing not more than eight per cent, or treasury notes, as he may deem best; said bonds when issued, not to run for a longer time than thirty years, and redeemable at any time after five years from their date, at the option of the Governor.

14. SEC. XIV. And be it further enacted, That the sum of seventy-seven dollars and seven cents, be appropriated to pay John M. Cooper & Co., for public printing done for the Convention of the people of Georgia while sitting in Savannah.

15. SEC. XV. And be it further enacted, That the sum of four hundred dollars, or so much thereof as may be necessary, be and is hereby appropriated to pay for the Guard at the State magazine at Milledgeville, for the year 1862; and the further sum of five hundred dollars is hereby appropriated to pay the Military Store Keeper in the city of Savannah, and a like sum to pay the Millitary Store Keepers in Milledgeville.

16. SEC. XVI. Be it further enacted, That His Excellency the Governor be, and he is hereby authorized to draw his warrant on the Treasury of this State, for such an amount of money as will be necessary to pay the expenses of the Electoral College, recently assembled at Milledgeville, for the election of President and Vice-President of the Confederate States; and the further sum of twenty-five dollars to pay John H. Steele for his services as Secretary of the Electoral College.

17. SEC. XVII. Be it further enacted, That the following be, and the same is hereby appropriated, to pay such of the Commissioners appointed by the Convention of Georgia to certain States, in addition to the advancements made by the Governor at the time of the appointments, to-wit:

To A. R. Wright, Commissioner to Maryland, $ 200 00 To D. C. Campbell Commissioner to Delaware, 200 00 To H. L. Benning, Commissioner to Virginia, 200 00 To Samuel Hall, Commissioner to N. Carolina 200 00 To H. P. Bell, Commissioner to Tennessee, 200 00 To N. C. Daniel, Commissioner to Kentucky, 200 00 To D. P. Hill, Commissioner to Arkansas, 200 00 To L. J. Glenn, Commissioner to Missouri, 200 00 To W. A. Vason, Commissioner to Louisianna, 200 00 To J. W. A. Sanford, Commissioner to Texas, 200 00

And the Governor is hereby authorized to draw his warrant upon the Treasury in favor of such of said Commissioners for the sums hereby appropriated.

18. SEC. XVIII. Be it further enacted, That, to enable the Comptroller General to have the Bonds and Treasury Notes of the State recorded in his office in pursuance of the acts of the General Assembly, the Governor is hereby authorized to furnish to the Comptroller General one or more Clerks to keep up the registering of such Treasury Notes and Bonds; and the Governor is hereby directed to draw his warrant on the Treasury for adequate compensation for such Clerk or Clerks, to be selected by the Comptroller General.

19. SEC. XIX. And that the further sum of one hundred thousand dollars be, and the same is hereby appropriated, for the relief of the unfortunate sufferers by the calamitous fire in Charleston, South Carolina; and that the Governor be authorized to tender said amount for the above purpose, to the Governor of South Carolina, with the sincere sympathies of the General Assembly, in the misfortune of their seaport city.

20. SEC. XX. Be it further enacted, That the sum of five millions of dollars*

* For appropriation of $100,000 for support of State Troops, which was made for immediate relief to the Troops till the general military appropriation should be made, see next Act.

21. SEC. XXI. That the sum of four dollars, per diem, be appropriated to pay the Clerk of the Senate Committee on the Judiciary for as many days as he has served said committee; and that the Auditing Committee of the Senate shall not be authorized to audit said Clerks account for any greater number of days than shall be certified to by the Chairman of said Judiciary Committee.

22. SEC. XXII. Be it further enacted, That the sum of Two Hundred Dollars be, and the same is hereby appropriated to H. J. G. Williams, in addition to what he has already received, as compensation for his services as an Enrolling Clerk of the late State Convention.

23. SEC. XXIII. Be it further enacted, That the following sums be, and the same are hereby appripriated to pay the balance due to the several Professors of the Georgia Military Institute for the year 1861, viz: to V. H. Manget five hundred and ninety-three dollars and twelve cents; to J. C. Eve fifty-four dollars and forty cents; to A. W. King five hundred and ninety-three dollars and twelve cents; to J. W. Barker seven hundred and fourteen dollars, making the sum of nineteen hundred and fifty-four dollars and sixty four cents.

24. SEC. XXIV. And be it further enacted, That the sum of six hundred and eighty-two dollars and seventy eight cents be, and the same is hereby appropriated to pay A. Green & Co., transferees of W. A. M. Lanier, for household and kitchen furniture, crockery, &c., purchased of said Lanier for the Georgia Military Institute, for the use of the State, on the tenth day of August, eighteen hundred and sixty; Provided, the Governor, after investigation, finds the same to be just and due.

25. SEC. XXV. Be it further enacted, That the sum of three hunered and eighty-nine dollars and eighty-five certs be, and the same is hereby appropriated to pay A. N. Simpson, Treasurer of the Georgia Military Institute for his services as such Treasurer since the purchase of said Institute by the State of Georgia.

26. SEC. XXVI. And be it further enacted, That His Excellency the Governor be, and he is hereby authorized to draw his warrant upon the Treasurer for such sum of money, and as he may, upon proof thereof, find to be due and owing to William W. Boyd, former Commissary and Quartermaster of the Georgia Military Institute, for military goods, &c., sold by him to said Institute when the State took charge thereof.

28. SEC. I. The General Assembly of the State of Georgia do enact as follows: That the Governor of the State of Georgia be, and he is hereby authorized to draw from the Treasury the sum of one hundred thousand dollars, to be used in the support of the State troops now employed in the defence of the State, or such as may hereafter be employed: to be drawn in such sums, and at such times as he may think proper.

1. SECTION I. The General Assembly of Georgia do enact as follows, to-wit: From and after the passing of this Act, the offices of Receiver of Tax Returns and the Collector of Taxes, in the several counties of this State, be, and the same are hereby consolidated; and the duties thereof, shall be discharged by one officer, to be styled Tax Receiver and Collector; who shall receive therefor the compensation now allowed by law to the Collector: Provided, no Collector shall receive more than fifteen hundred dollars.

SEC. II Repeals conflicting laws.

2. SEC. I. The General Assembly of Georgia do enact, That the bonds*

*For existing statutes relative to bonds of Tax Collectors, see T. R. R. Cobb's New Digest, pp. 1046, 1056, 1065. See also Acts of 1860, p. 30.

3. SEC. II. Be it further enacted, That whenever the Tax Receiver and Collector shall resign, after having discharged any portion of his duties, he shall receive compensation in proportion to the labor performed; and in case of the death of the said Tax Receiver and Collector, after having performed a part of his duties, his representatives shall be entitled to receive compensation in proportion to the labor performed—to be determined by the Comptroller General.

1. SECTION I. The General Assembly of Georgia do enact, That the Justices of the Inferior Court, or a majority of them, of each of the above named counties, or any other counties of this State, are hereby authorized to issue Bonds of the county, and borrow money, for the purpose of raising means to equip volunteers and support the families of indigent volunteers, who are absent in the army, or who may have been killed, or died in the service, or who may have been wounded or disabled in the service, and for any other county purposes; (so far as relates to the county of Burke, as the Grand Jury of said county of Burke may, from time to time, recommend.)

2. SEC. II. The General Assembly do further enact, That the Justices of the Inferior Courts of Decatur county be, and they are hereby authorized, to raise money from the sale of County Bonds, to meet present emergencies in equiping and supporting soldiers from said county, and to provide means for the support of the needy families of soldiers in service: this Act to continue in force until peace is declared.

SEC. III. Repeals conflicting laws.

1. SECTION I. Be it enacted by the General Assembly of Georgia, That the above mentioned Act be so amended as to apply, in all its provisions, to the Confederate States of America, instead of the United States.

SEC. II. Repeals conflicting laws.

2. SECTION I. The General Assembly enacts, That all volunteers and other troops, citizens of this State, who are now, by law, entitled to vote, or who may at the time of such election, be entitled to vote at any election in this State, except such elections as are not returnable to the Executive Department, be and they are hereby entitled to assemble at such place as they may be stationed at, or in service, and cast their votes as though they were in their proper counties, at such elections.

3. SEC. II. That at said elections it shall be lawful for any two commissioned officers of the company, battalion, or regiment, to preside and hold said elections, under the same rules and regulations that are now prescribed by law for the holding such elections, and make returns of the same as though the said election had been held in the county of the residence of the voters respectively—sending one copy of the list of voters and one copy of the tally-sheet to the Clerk of the Superior Court of the county where the persons voting reside, and one copy each to the Executive Department; and all elections thus held shall be accounted good and valid: Provided, the returns thereof shall reach the Executive Department within fifteen days after the day of elections.

SEC. III. Repeals conflicting laws.

1. SECTION I. The General Assembly of the State of Georgia do enact, That Guardians, Trustees, Executors and Administrators, are hereby authorized to invest any funds held by them, as such Guardians, Trustees, Executors and Administrators, in the Bonds issued by the Confederate States of America, or in lands and negroes; Provided, that an order to that effect be first obtained from the Judge of the Superior Court, who is hereby authorized to consider and pass such applications, either in term time or vacation.

SEC. II. Repeals conflicting laws.

2. SECTION I. Be it enacted, That in all cases of assignments for the benefit of creditors, heretofore or hereafter made, and in all cases of any trust, where the sole or surviving Trustee or Assignee shall have departed this life, or removed beyond the jurisdiction of the Courts of this State, the Superior Courts of the several counties in this State, shall have full power and authority, when sitting, either as a Court of law or equity, upon the petition of two or more of the parties interested in such assignment or trust, and on such notice as the Court shall direct, in a summary manner, to appoint a new Trustee or Trustees, in the place and stead of such deceased or non-resident Trustee; and such new Trustee shall have all the authority, and be subject to all the pains and penalties of such deceased or non-resident Trustee or Assignee; and all laws or enactments shall be as applicable, and in as full force, in respect to the new, as the old Assignee or Trustee; and said Court, being hereby authorized, in his discretien, to require bond and security of such Assignee or Trustee.

SEC. II. Repeals conflicting laws.

SECTION I. The General Assembly of Georgia do enact, That the provisions of the second section of the above recited Act, be and the same are hereby extended to all persons arrested under any civil process whatever, mesne or final; and that the notice required by said Act to be given to the Plaintiff, shall be ten days, which shall be effected by personal service.

SEC. II. And be it further enacted, That in no event, except for Providential cause, shall a continuance be granted to the Plaintiff more than one time, nor shall such continuance delay the case for more than thirty days from the day of arrest.

SEC. III. And be it further enacted, That the Plaintiff, his Agent or Attorney, shall be required to make affidavit that he has reason to believe that the facts set forth in the tender of issue, are true.

SEC. IV. Repeals conflicting laws.

1. SECTION I. Be it enacted, That the owners of the shares herein authorized to be issued be, and are hereby made a body politic and corporate; and as such, under the name and style of the Planters' Insurance, Trust & Loan Company, may purchase, hold and acquire any property and estate, real and personal, and the same may use, let, lease, mortgage, transfer and convey, and otherwise dispose of; and may sue and be sued, plead and be impleaded, contract and be contracted with, and use a common seal, and the same may change at pleasure; and may make by-laws and regulations for the management of their affairs, and have and use all the rights, powers and privileges which may be necessary, or proper for them to have, use and enjoy as an incorporated Company; Provided, said company shall not hold in this State, at any time, more real estate than may be necessary for the convenient transaction of business, unless it be purchased bona fide, in payment of debts.

2. SEC. II. The purpose of this act, is to organize an incorporated company, whose capital, or such part thereof as they may deem expedient, may be invested in Railroad Company Bonds and shares, and other public and private securities, which being placed in Europe or elsewhere, may be sold, or else become the basis of a credit, enabling such Company to obtain money or credit upon such time and upon such terms, as to enable them to use the same in loans and advances to Railroad Companies, Planters, Manufacturers and others, at a less rate of interest, and for a longer period, than such loans and advances are usually made by banks; and also to authorize them to insure houses, goods, and all species of property, against damage or loss by fire or water, or any other casualty; and also to make Insurance of lives, and to guarantee the payment of notes and bonds, and the performance of the contracts of companies, corporations, and individuals; and to authorize them as a Company, to make all requisite contracts, and especially to receive and hold on deposit and in trust, any estate or property, real and personal, including notes, bonds and accounts and the same to purchase, collect, adjust and settle, and to sell and dispose thereof, in any market in the Confederate States or elsewhere, for such price, and upon such terms, as may be agreed on between them and the parties contracting with them; and also to make advances of money and of credit, and to deal in exchange, foreign and domestic.

3. SEC. III. That the capital of the Company shall consist of shares of one hundred dollars each; and that fifty per cent. thereof shall be appropriated for, and used as the active capital; and that fifty per cent. thereof shall be invested by the Directors, in good securities, and held as a fund reserved and pledged for the payment of any contingent liability which may be created in the course of the business of said Company; and should any part of the reserved fund be, at any time, used in payment of such liability, it shall be the duty of the directors to reinstate the sum thus taken for that use, by appropriating thereto, so much of the current income of the Company as may be requisite therefor; and no distribution of profits shall, at any time be made, so long as there may be any deficiency whatsoever in the fund reserved as aforesaid: and Duff Green, William Moughon, Augustus Seaborn Jones, William B. Johnson and John L. Jones, are hereby appointed Commissioners; and they or a majority of them may, in person or by proxy, at such times and places as they may deem expedient, open books of subscribtion; and when four thousand shares shall have been paid in, or satisfactorily secured, the subscribers may proceed to organize the company, by the election of four or more Directors; and the directors, (three fourths of whom shall be citizens of the Confederate States,) are hereby authorized and empowered, in the name and behalf of said Company, to have and exercise all the rights, powers and privileges which are intended to be herein given; and may, from time to time, increase the resources of the Company, by borrowing money on the pledge of their property, or without such pledge, or by new subscriptions; and any citizen or subject, company or Corporation, of any State, Government or country, may subscribe for, purchase, own and hold shares, in the said Company; and the owners of such shares shall each be liable for, and bound to pay the said Company the sums due. or to become due upon such shares; and which sum or sums being paid, such owner shall not be liable for any further payment on account thereof; and when new subscriptions are made, the shares may be issued at par, or sold for the benefit of the owners of the shares previously issued.

4. SEC. IV. The by-laws may priscribe the number of, and the manner in which the Directors and Officers and Agents of the Company shall be appointed, and designate their terms of service, powers, duties and compensation: the principal office shall be at Macon in this State; but the Directors, under such rules and regulations as they may approve, may establish branches and agencies in Europe and elsewhere; and the said Directors may require all the officers and agents of the said Company, to take an oath that they will faithfully and honestly, to the best of their ability, discharge their duties as such; and any such officer or agent misappropriating the assets of said Company or of any creditor thereof, with fraudulent intent, shall be personally liable, and all the property and estate of such officer or agent, shall be subject to, and bound for the payment of any damage or loss which the said Company or creditor thereof, may suffer on account of such misappropriation; and such officer or agent, upon conviction of such misappropriation, shall be held to be guilty of felony, and may be fined in a sum not exceeding one thousand dollars, and imprisoned in the Penitentiary of this State, for a term not exceeding ten years, at the discretion of the Court before whom such conviction is had.

5. SEC. V. So much of the capital of the said Company as may be used within the limits of this State, shall be assessed in the same manner, and there shall be paid thereon, the same tax as is assessed and paid on the capital of other Insurance Companies in this State; and all acts and parts of acts conflicting with the provisions of this act, are hereby repealed.

6. SEC. VI. That this act shall take effect and be in force, for thirty years from and after its passage, and until the same be modified or repealed.

7. SEC. VII. Be it further enacted, That nothing contained in this act, shall be so construed as to give to Foreign Capitalists a controlling influence in this corporation; but the same shall always be under direction and control of the share-holders of the Confederate States of America, or a majority of the Stock owned by them; Provided, that they shall publish once a year, during the time that they shall continue in business, a list of the Stockholders in some newspaper published in this State.

8. SEC. I. The General Assembly of Georgia do enact, That William King of Charleston, A. J. Brady of Fulton, J. J. Gresham of Macon, E. P. Clayton of Richmond, J. W. Wheatley of Sumter, and R. McLeod of Cobb, be Commissioners to receive subscriptions to the stock of a Company to be known as the “Georgia Mutual Insurance Company;” the capital stock shall consist of two thousand shares of one hundred dollars each.

9. SEC. II. When all the stock shall have been subscribed, the Commissioners shall give notice to the subscribers, who shall, with their successors, constitute a body corporate, with all the powers and privileges usually belonging to a corporation, and with the right to make any and every kind of insurance not inconsistent with the laws of this State or the Confederate States.

10. SEC. III. The Commissioners shall call the Stockholders together, as soon as may be convenient, to elect twelve Directors, who shall elect officers, adopt by-laws, and organize and manage all the business of the Company; but no insurance shall be made until one hundred thousand dollars of the capital stock shall be paid up.

11. SEC. IV. The annual meeting of the Company shall be on the first Tuesday in February in every year, when new Directors shall be elected, who shall remain in office until their successors shall be chosen.

12. SEC. V. The business of the Company shall be divided into three departments, Life, Fire, and Marine; and the receipts and investments and profits of each, shall be kept entirely separate.

13. SEC. VI. During the month of January in every year, a careful and exact calculation shall be made of the earnings of the capital stock, and of each of the three departments of the Company's business, after making an ample allowance for claims, bad debts, risks not yet terminated, and every other liability; one-fourth of the insurance earnings, with all those of the capital stock, shall belong to the Stockholders, and be disposed of as the Directors may determine; the other three-fourths shall belong to the insured, and shall be divided among the insurers in each department, in scrip, (after paying interest on scrip already insued,) in proportion to the profits in each department, and to the premiums on risks terminated or renewed during the preceding year, without loss; this scrip shall not be issued for fractions of a dollar; it shall be retained by the Company as security when any insurer is in its debt; and when all the scrip in any department, excepting the oldest, shall amount to two hundred thousand dollars, then, the oldest shall be paid off; if there shall be in any year no insurance earnings in any one of the departments, a portion of its scrip issued in previous years shall be cancelled, equal to the deficiency of the year beginning with the last, and then with the preceding years, and so on to the first.

14. SEC. VII. The investments in the Life Department, shall be only in State or Confederate States Bonds, or in bond and mortgage on real estate, with twice the amount of the bond.

15. SEC. VIII. The Stockholders shall be individually responsible for all the liabilities of the Company.

SEC. IX. Repeals conflicting laws.

Whereas, The wants of the Southern States greatly demand increased facilities for the insurance of properties of all kind, to take the place of the Northern Companies which have heretofore occupied this field for the employment of capital, and many of said Northern Companies being unknown to the people of the South, and some of them wholly irresponsible; And whereas, the policy of our State should be directed to the encouragement of capital into this desired channel, and to the building up of sound and responsible Insurance Companies in this State:

16. SECTION I. Be it therefore enacted, That there shall be established in the State of Georgia, an Insurance Company, the capital stock of which shall be two and one-half millions of dollars, to be divided into shares of one hundred dollars each; the same to be named The Great Southern Insurance Company.

17. SEC. II. Be it further enacted, That Robert Habersham, Charles Green, Gazaway B. Lamar, William Battersby, Andrew Low, John W. Anderson, of the county of Chatham, and John Bones, Thomas S. Metcalf, B. H. Warren, Edward Thomas, John Davison, E. W. Dougherty, B. S. Dunbar, William J. Owens, Robert H. May, Jesse A. Ansley, and William A. Ramsay, of the county of Richmond, and James Ormond, S. Root, W. F. Herring, and F. R. Shackelford, of the county of Fulton, and John L. Jones, Isaac Scott, J. B. Ross, B. F. Ross, Asher Ayres, James A. Ralston, Elam Alexander, Pulaski Holt, James A. Nesbit, and William B. Johnson, of the county of Bibb, and Robert M. Gunby, Daniel Griffin, David Adams, W. H. Hughs, L. T. Downing, W. J. McAlister, J. G. Strupper, James F. Bozeman, J. P. Illges, Jas. Ennis, W. H. Young, of the county of Muscogee, shall be appointed commissioners for the purpose of organizing said Company, according to the provisions hereinafter made.

18. SEC. III. Be it further enacted, That any three of the commissioners in their respective counties aforesaid, may open books of subscription, after thirty days previous advertisement of the fact, in the cities of Savannah, Columbus, Augusta, Macon, and Atlanta, to receive subscriptions of the capital stock of said Company, until the sum of one million of dollars is subscribed for, and no person shall be allowed to subscribe for more than 250 shares of said stock; but this shall not prevent any person, after the organization of said Company, from owning more than 250 shares, by purchase or otherwise.

19. SEC. IV. Be it further enacted, That those who shall become subscribers for said stock, as above mentioned, their successors and assigns, shall be, and they are hereby created and made, a body politic, by the name and style of The Great Southern Insurance Company; and by that name shall be, and are hereby made capable, in law, to have, purchase, receive, possess, enjoy, and retain, and sell property of all kinds; to sue, and be sued; to make and use a common seal, and break, alter, and renew the same at pleasure; to ordain, establish, and put into exucution such by-laws, rules, and regulations as shall seem necessary and convenient for the government of said corporation, not contrary to the laws and Constitution of this State, or of the Confedfederate States; and generally to do all acts and things as shall appertain to, or be necessary for the carrying into effect the object and purposes of said corporation.

20. SEC. V. Be it further enacted, That the said commissioners shall immediately after as much as one million of dollars of the stock of said corporation shall have been subscribed for, and twenty dollars per share paid to them, call a meeting of the stockholders, to be held in the city of Macon; they, the stockholders, shall proceed to organize said corporation, by the election of not less than fifteen, nor more than thirty-one Directors, a majority of whom shall constitute a quorum; and the said Directors shall elect one of their number as President; after which, the said commissioners shall turn over said books of subscription and money paid in, to said President and Directors; and said President and Ditectors shall annually, on the 1st of July in each succeeding year, or such other day as they may appoint, call a meeting of the stockholders at such point as they may direct, first giving thirty days notice thereof in the city papers; at which time the stockholders shall elect Directors for the ensuing year; and the Directors shall elect a President, whose duty it shall be to locate and establish the principal office of said Company in the city of Macon.

21. SEC. VI. Be it further enacted, That the Directors and President shall be elected from the stockholders of said Company; and that no person shall be eligible as a Director, except he own in his own right, 50 shares of the stock of said Company; and further, that there shall be one vote for each share, and that absent stockholders may vote by proxy.

22. SEC. VII. Be it further enacted, That said President and Directors, shall have power to appoint and remove at pleasure, all officers or agents of said corporation; to prescribe their duties, take from them bonds for the faithful performance thereof, to fill any vacancies that may occur in their Board, and appoint a President pro tem. in the absence of the President; and further, that said President and Directors shall have power, from time to time, to call for the payment of the unpaid stock, in such sums as they may deem proper; and said stock shall be considered and held as personal property; and upon the neglect or refusal of any stockholder to pay the installments on his stock, as called for by the President and Directors, then, upon ten days notice being given in one or more of the city papers, said Board may sell such stock, at public outcry; and said delinquent stockholder shall still remain liable for any balance due, or which may become due by him to said corporation, and may be sued therefor, in any court having jurisdiction; and said President and Directors shall also have the power to give the holders of the policies of said corporation, the right to participate in the net profits of the corporation, to such extent, and in such manner, and upon such terms as they may deem proper; and no stockholder shall have power to transfer his stock in said corporation, so long as he is a debtor to said corporation for money borrowed, premiums due, or installments unpaid.

23. SEC. VIII. Be it further enacted, That said corporation shall have anthority to insure against losses by fire, on all kinds of property, either real, personal, or mixed, or choses in action; also, against the hazards of ocean or inland navigation, and transportation of every kind; and also upon the duration of human life, for such premiums as it may determine; and said corporation shall be liable to make good and pay to the several persons who may insure in said corporation, for the losses they may sustain, or for life insurance, in accordance only with the terms of the contract or policy issued by said corporation; and no policy, or other contract of said corporation shall be binding, except it be signed by the President and Secretary of said corporation - and said corporation shall have power to receive money on deposit, to loan and borrow money, to take and give such securities therefor as may be considered best, to invest its moneys and transfer its properties at pleasure, to purchase and discount notes and bills of exchange, and do all other acts it may deem advisable for the safe keeping and secure investment of its funds; Provided, That nothing herein contained shall be construed to authorize said corporation to make any note or bill to circulate as a bank bill, or to issue any security to be circulated as money; And it is further enacted, That said corporation shall have power and authority to make re-insurance of any risks that may be taken by them.

24. SEC. IX. Be it further enacted, That said corporation shall be responsible to its creditors, to the extent of its property; and the stockholders shall be liable to its creditors, to the extent of the amount of their respective stock not paid up.

25. SEC. X. Be it further enacted, That the stockholders shall be individually liable for the debts of said corporation, in proportion to the number of shares owned or held by each, to the extent of double the amount of stock so owned or held by them.

26. SEC. XI. And be it further enacted, That no stockholder in said Insurance Company shall be allowed to transfer his stock in said Company, at any time, by means of which he shall be relieved from any liability incurred by said Company, or existing at the time of said transfer; but said stockholder shall continue to be liable for all liabilities or indebtedness of said Company, existing at the time of said transfer.

27. SEC. XII. Be it further enacted, This charter and all its privileges and powers herein granted, shall continue in force for the term of fifty years from the 25th day of December, (1861) eighteen hundred and sixty-one.

SEC. XIII. Repeals conflicting laws.

28. SECTION I. Be it enacted, That there shall be established in the city of Savannah, an Insurance Company, the capital stock of which shall be three hundred thousand dollars, but which may be increased to one million dollars should the interest of the Company require it, to be divided into shares of twenty dollars each; but said Company may proceed to organize when one hundred thousand dollars have been subscribed, and five per cent paid thereon.

29. SEC. II. Be it further enacted, That George Patten, E. H. Bacon, William Cox, George W. Garmany, S. S. Miller, E. E. Hertz, J. W. Gaut, V. W. Skiff, Aaron Wilbur, J. H. Graybill, or any five of them, citizens of the city of Savannah, their associates and successors, are hereby created a body corporate, under the name and style of the Southern Insurance Company; by which name they may have, purchase, receive, possess, enjoy and retain, and sell property of all kinds; sue and be sued, have and use a common seal which they may break, alter and renew at pleasure, elect its own officers, and make such by-laws, rules and regulations as may be deemed necessary to carry into effect the objects of this corporation.

30. SEC. III. Be it further enacted, That said Corporation shall be managed by not less than seven Directors, a majority of whom shall constitute o quorum for the transaction of business; each of which Directors shall be a stockholder to the amount of one hundred shares, who shall be elected at such time and place as the corporators and their successors may designate; and hold their office for one year, or until their successors are elected; the Directors aforesaid shall, out of their number, elect a President, who shall serve for twelve months, or until a successor be elected, and fill any vacancy by death or otherwise, in the office of President, and with the advice and consent of the President, elect a Secretary, Actuary, or any other officers or Agents, whose services may be needed in carrying out the objects of this Corporation; a vacancy in the Board of Directors can only be filled by the stockholders, at a meeting held after notice of the time and place of meeting; and further, that there shall be one vote for each share, and that absent stockholders may vote by proxy, provided, the party so voting by [as?] proxy, is himself a stockholder.

31. SEC. IV. Be it further enacted, That said President and Directors shall have power to appoint, and remove at pleasure, all officers or Agents of said Corporation; they shall have power to appoint Agents and locate offices, in such places, and at such times, as they shall deem best for the interest of said Company; to prescribe the duties of Agents and officers, to take from them bonds for the faithful performance thereof, to appoint a President pro tem. in the absence of the President; and further, that said President and Directors shall have power and authority, from time to time, to call for the payment of the unpaid stock, in such sums as they may deem proper; and said stock shall be considered and held as personal property; and upon the neglect or refusal of any stockholder to pay the installments as called for by the President and Directors, thereupon, ten days notice being given in one or more of the city papers, said Board may sell such stock, at public outcry; and said delinquent stockholders shall still remain liable for any balance due, or which may become due by him to said Corporation, and may be sued therefor, in any Court having jurisdiction; and said President and Directors shall have further power to make dividends, and fix the place and define the manner of paying the dividends, paying interest and transferring stock; and said President and Directors shall also have the power to give the holders of the policies of said Company, the right to participate in the net profits of the Company, to such an extent, in such manner, and upon such terms, as they shall deem proper.

32. SEC. V. Be it further enacted, That said Corporation shall have authority to insure against losses by fire, in all kinds of property, either real, personal or mixed; also against all the hazards of ocean or inland navigation and transportation of every kind, also to make insurance on lives, and all and every insurance appertaining to the duration of life, for such premiums as it may determine; and said Company shall be liable to make good, and pay to the several persons who may insure in said Company, for the losses they may sustain, or for life insurance, in accordance only with the terms of the contract or policy issued by said Company; and no policy or other contract of said Company, shall be binding except it be signed by the President or Vice President, and Secretary or Actuary of said Company; and said Company shall have power to receive money on deposit, to loan and borrow money, to take and give such securities therefor as may be considered best, to invest its monies upon such terms as may be best, and transfer its property at pleasure, to purchase and discount notes and bills of Exchange, and do all other acts it may deem advisable for the safe keeping and secure investments of its funds; and said Company shall have power and authority to make re-insurances of any risks that may be taken by them.

33. SEC. VI. Be it further enacted, That the said Company shall be responsible to its creditors to the extent of its property, and the stockholders shall be liable to the extent of double the amount of their respective stock, for the debts of the Company, in proportion to the number of shares held by each.

34. SDC. VII. Be it further enacted, That all claims for losses against said Company shall be due and payable in sixty days after proof of the loss has been furnished at the office of said company; and in disputed cases, in ten days after final decision of the proper tribunal; and in each case named, the sum ascertained to be due, shall bear interest from the time made due and payable.

35. SEC. VIII. Be it further enacted, That all bills, bonds, and promisory notes made payable at the office of said Company, shall have the same legal effect, and may be subject to all legal remedies, the same as if they were made payable at any Bank in this State.

36. SEC. IX. Be it further enacted, That this charter shall continue and be in full force and effect, for the term of thirty years.

37. SEC. X. Be it further enacted, That all laws and parts of laws containing anything contrary to this charter be, and the same are hereby repealed.

38. SECTION I. The General Assembly do enact, That William Ezzard, William Markham, James Clark, John Collier, S. Root, J. Calhoun, A. Sloan, Albon Chase and A. Merrill, citizens of the State of Georgia, and their associates and successors, are hereby created a body corporate, under the name and style of the Confederate Fire & Marine Insurance Company of Atlanta; by which name they may sue and be sued, plead and be impleaded, have and use a common seal, elect its own officers, and make such by-laws as may be deemed necessary to carry into effect the object of this corporation.

39. SEC. II. The General Assembly do further enact, That said Corporation shall be governed and managed by seven Directors, each of whom shall be a stockholder, who shall be elected at such time and place as the corporators and their successors may direct, and hold their office for one year, and until their successors are elected; one of said Directors shall be elected President, and hold his office for the same length of time; said Directors shall fill all vacancies which may occur in the office of President by death, resignation or otherwise; a majority of said Directors shall constitute a quorum for the transaction of business; and with the advice and consent of the President, elect a Secretary and Treasurer, and any other officer whose services may be necessary to carry out the legitimate objects of said incorporation; a vacancy in the Board of Directors shall only be filled by the stockholders, at a meeting held after notice of the time and place of such meeting, in person or by proxy; each stockholder having as many votes as he has shares.

40. SEC. III. The General Assembly do further enact, That a majority of said Corporators be, and they are hereby authorized to call a meeting of said Corporators, and may proceed in pursuance with said call, to arrange [organize?] said Company; and proceed to open books for subscription for stock, at such time as they may designate, in the cities of Atlanta, Griffin, and Rome, in said State; the capital stock of said Corporation shall be two hundred and fifty thousand dollars, divided into shares of one hundred dollars each; and said Corporators and their successors, shall have power, in their discretion, to increase said capital stock to the sum of five hundred thousand dollars; and no one shall be allowed to subscribe for more than two hundred shares of said stock.

41. SEC. IV. The General Assembly do further enact, That said corporation may use and exercise the privileges and franchises herein granted, when the sum of fifty thousand dollars is subscribed and each stockholder has paid in cash, to the proper officer, twenty per centum on the amount of his stock, and has made and delivered to the proper officer, a note secured by mortgage on real estate, or otherwise to the entire satisfaction of said Corporators or their successors, for a sum corresponding in amount to his stock less the sum paid in cash; the notes and cash paid in, constituting the capital stock of said Company.

42. SEC. V. The General Assembly do further enact, That said Company be authorized to make insurance on dwelling houses, store houses, and buildings, household furniture, merchandize and all other property, against loss or damage by fire; to make marine insurance upon vessels, freight, goods, wares and merchandize, and all and every insurance appertaining [to?] or connected with marine or inland transportation or navigation risk.

43. SEC. VI. The General Assembly do further enact, That said Company may cause itself to be insured against risks it has taken, on real property, take mortgages on any description of property to secure investments of its funds, or re-invest its funds in Railroad, Bank or other stocks.

44. SEC. VII. The General Assembly do further enact, That the Directors shall have power to call in any portion of said stock notes, provided it is necessary to pay off any losses sustained by said company; and if any stockholder shall fail or neglect to pay in such installments as may be thus called in, within such time as said Directors may in their by-laws prescribe, his stock shall be forfeited; and every stockholder shall be liable to the creditors of said Company, upon all the debts and contracts of said Company, to the amount of his or her stock.

45. SEC. VIII. The General Assembly do further enact, That the principal office shall be located in the city of Atlanta, where the President and Directors may declare half yearly devidends of such profits as may have been ascertained, on the first Monday in January and July, in each and every year.

46. SEC. IX. The General Assembly do further enact, That all the privileges, rights and immunities of the Southern Mutual Insurance Company,*

* For the Act incorporating the Southern Mutual Insurance Company, see Acts of 1847, p. 126.

47. SEC. X. The General Assembly do further enact, That the Directors shall not be allowed to use the funds of said Company.—This charter and the privileges, franchises and immunities herein granted, shall continue for the term of thirty years from the passage thereof.

48. SECTION I. Be it enacted by the General Assembly, That the Act referred to in the caption of this Act, be and the same is hereby repealed; Provided, That the provisions of this Act, shall not extend to Insurance Companies located within the United States of America.

1. SECTION I. The General Assembly of the State of Georgia do enact as follows, to-wit: That all troops, of every character, now in the service of Georgia, or that may hereafter be called into the service, shall receive the same pay and allowance as that allowed to the Confederate troops; and each Company hereafter called into service, shall have the same number,*

* By the third Section of Act of 18th December, 1860, a Company of Infantry must have no less than fifty nor more than eighty rank and file; and by the fifth Section of the same Act, a Company of Cavalry could not have less than thirty-five men, rank and file, nor more than sixty; and by the sixth Section, a Company of Artillery could not have less than sixty-four not more than eighty men. See Acts of 1860, p. 50.

2. SECTION I. The General Assembly do enact, That to each regiment organized under the provisions of the above entitled Act, there shall be a Chaplain, to be appointed by the Governor, upon the recommendation of a majority of the commissioned officers of the regiment, whose pay and rations shall be the same as those allowed by the Congress of the Confederate States to Chaplains of the Confederate Army, and who shall be provided by the regimental Quartermaster with a separate tent for his use as Chaplain.

3. SEC. II. The General Assembly do further enact, That such persons as have been serving in the capacity of Chaplain in any of the military forces of this State, with the approbation of the commanding officer, shall be entitled to the foregoing pay and emolument, from the date of the commencement of their services.

1. SECTION I. Be it enacted, That from and after the passage of this Act, the following Section shall be added to the tenth division of the Penal Code now of force, and shall be part thereof:

Any white woman within the limits of this State, who shall live or cohabit with any negro slave or free person of color, shall be guilty of adultery or fornication, as the case may be, and be indicted for the same; and on conviction, shall be fined or imprisoned in the common jail of the county, or both, at the discretion of the Court; and said slave or free person of color so found living or cohabiting with any white woman in this State, shall be imprisoned for one week, in the county jail, and receive, during said week, thirty-nine lashes on his bare back, on three several days during said week; and the owner of said slave shall pay the expenses of said imprisonment and correction of said slave; and if a free person of color, his Guardian shall pay all of said expenses and costs.

2. SEC. II. Be it further enacted, That from and after the passage of this Act, the following shall be added as an additional Section of the thirteenth division of the Penal Code, to-wit:

That if any slave, or free person of color, shall wilfully destroy, or in any manner hurt, damage, injure, or obstruct, or shall aid and assist in any way whatever, to hurt, damage, injure, or obsuct, any Railroad bridge in this State, or any branch thereof, or any bridge connected therewith, or any vehicle, edifice, car, carriage, or engine, of any of said Railroads; or shall, without the consent of the Company, move, or interfere or meddle with any gate, switch, sidling, or other appurtenance to any such Railroad, such slave or free person of color so offending, shall and may be indicted; and on conviction, shall be punished by death.

WHEREAS, By the fourth Section of the above recited Act, the Attorney and Solicitors General are prohibited from demanding or receiving any fee, or cost, on any criminal case which has not been tried by a Petit Jury, except such as are provided for in the first Section of said Act, whereby the Attorney and Solicitors General are deprived of the cost in all cases settled under the third Section of said Act, as well as in all cases finally disposed of without going before a Petit Jury, by the defendants placing a demand for trial upon the minutes, or otherwise, for remedy whereof,

4. SECTION I. Be it enacted, That the fourth Section of the above recited Act, be so amended as to read as follows: Any Attorney or Solicitor General, who shall demand or receive any fee, or costs, on any criminal case which has not been tried by a Petit Jury, or otherwise finally disposed of, shall be guilty of a misdemeanor; and on conviction shall be punished by a fine or imprisonment, at the discretion of the Court.

5. SECTION I. Be it enacted, That from and after the passage of this Act, it shall be unlawful for any person to send or carry, to sell, or offer for sale, in any port, city, town, or other place, within this State, whilst the same is in possession, or under the control of the enemy of the Confederate States, or the State of Georgia, any cotton, grain, provisions, or other article of trade, an merchandize of any kind, or shall send, or cause to be sent out of this State, with the intention of carrying, or sending to sell, or offer for sale, any such articles at any such ports or place. And any person who shall, directly or indirectly, violate the provisions of this Act, shall be deemed guilty of a felony; and on conviction thereof, shall be punished by imprisonment in the Penitentiary, for a term of not less than two years, nor longer than ten years.

1. SECTION I. Be it enacted by the General Assembly, That the sum of twenty-four hundred dollars be, and the same is hereby appropriated to pay the salary of the Superintendent and resident Physician of the State Lunatic Asylum for the year 1862.

2. SEC. II. Be it further enacted, That the sum of twelve thousand dollars be, and the same is hereby appropriated, to pay the salaries of Trustees, Treasurer, sub-officers, attendants, and hire of servants, for the said Asylum for the year 1862; provided such an amount is found necessary for said purposes.

3. SEC. III. Be it further enacted, That the sum of twenty thousand dollars, or so much thereof as may be necessary, is hereby appropriated for the support of pauper Patients, in said Asylum for the year 1862.

4. SEC. IV. Be it further enacted, That the money herein appropriated shall be drawn by Executive Warrant on the Treasury, in the same manner as heretofore practiced; provided however, That the amounts appropriated in sections third and fourth of this Act, shall be drawn and used, subject to the conditions, restrictions and regulations, prescribed in the fourth section of “An Act to provide for raising a revenue for the political year 1861, and to appropriate money for the support of Government during said year, and to make certain special appropriations, and for other purposes,” assented to December 19th, 1860,*

* See Acts of 1860, p. 13 & 14.

5. SEC. V. And be it further enacted, That the Governor and Comptroller General [shall?], in applying the rate per centum of taxation to support the Government far the political year 1862, so increase the rate per centum thereof, as will be necessary to pay the foregoing items of appropriation and other appropriations which may be made by this General Assembly for said Asylum.

SEC. VI. Repeals conflicting laws.

1. SECTION I. The General Assembly of the State of Georgia do enact, That the Justices of the Inferior Courts of the several counties of this State, are authorized, from time to time, to levy such extra taxes as they may think necessary to equip such Volunteer or other soldiers as have gone, or may go, from their respective counties, and to provide the necessary support and maintenance for such indigent families of soldiers as may be resident in their respective counties, and such indigent soldiers as may return home wounded or disabled.

2. SEC. II. The said Justices may have all such taxes collected either by the regular Tax Collectors of their respective counties, or by such other person or persons as they may think best; and may take such bond, and fix such compensation as they may think proper for the collection of the same. And be it further enacted, That the counties of Monroe, Burke, Pickens, Wayne, Cherokee, Taylor, Fayette, Clinch, Dawson, Lumpkin, Echols, Upson, Spalding, Campbell, Forsyth, DeKalb, Macon, Wilkes, Warren, White, Ware, Rabun, Chattooga, Decatur, Charlton, Berrien, Coffee, Paulding, Bryan, Appling, Crawford, Fannin, Telfair, Emanuel, Clarke, Banks, Schley, Worth, Muscogee, Wilcox, Butts, McIntosh, Brooks, Newton, Gilmer, Irwin, Montgomery, Laurens, Murray, Dooly, Clayton, Pierce, Wilkinson, and Gwinnett, be excepted from the operations of the first and second Sections of this Act; and that, in said counties, during the present war, the Justices of the Inferior Courts of said counties, shall have the authority to assess, annually, on the amount of the State tax of said counties, such tax as may be recommended by a majority of the Grand Jurors of said counties at the Spring Terms of the Superior Courts, for the purpose of raising funds to equip soldiers for the service of the State and Confederate States, and to support such of their families as are indigent, during their term of service, to be collected as other county taxes in said counties; and all taxes levied in said counties the present year for the same purposes, are hereby legalized and made valid; and in the event there be no Court at the Spring Term in any of the counties thus excepted, then, the Justices of the Inferior Courts in said counties, shall proceed to assess such taxes as may be absolutely necessary for the purposes aforesaid; and that the counties of Coweta, Tattnall, and Whitfield, be excepted from all the provisions of this Act.

3. SEC. III. All taxes heretofore levied, or any contracts entered into, or money procured whether by bond or otherwise, or by sale of railroad or other stocks, by the Inferior Courts or the Justices thereof, or by other persons with the sanction of the Inferior Court, and all orders passed, or which may be passed by any of said Courts equalizing said tax among the tax payers for the purpose aforesaid, are hereby ratified and made legal, and the same authorized to be collected under this Act.

4. SEC. IV. All Tax Collectors, or other person or persons who shall be, or who have been appointed by the Justices of the Inferior Courts of any county in this State, to collect any tax which has been, or which may be levied under this Act, shall be liable to all the remedies and liabilities to which Tax Collectors are now liable by law, for any violation or failure of duty under this Act, or for failing to pay over, on demand, any money or other thing which may be collected by him or them under the same.

5. SEC. V. The Inferior Courts of the several counties are authorized to use and apply any county funds, except Academy and Poor and Common School funds, in their respective counties, to the purposes aforesaid; but all applications of any funds heretofore made in any county, are hereby made legal and valid.

6. SEC. VI. In any county where the Inferior Court may so order, the amount of tax levied for the support and clothing of soldiers' families, may be paid in such articles and in such proportions as may be necessary for the support of the families; the value of which articles shall be fixed by such Assessors as may be appointed by said Inferior Court, and in such manner as said Inferior Courts may think best.

7. SEC. VII. That, in all cases where the taxes are paid under this Act, in produce, the same shall be delivered by the said tax payer at such place or places as the said Inferior Courts may direct.

8. SEC. VIII. The Inferior Court shall have kept a digest of the taxes already raised and disbursed, or hereafter to be raised, and the use and disbursement of all funds raised, or hereafter to be raised by taxation; which digest shall be kept by the Clerk of the Inferior Court, for the inspection of the citizens of the county; and said Courts may make all such arrangements as they think best, to carry out this Section.

9. SEC. IX. The assessment for State taxes made next previous to each particular levy of tax by the Inferior Court, shall be adopted as the basis of the kind and value of property in such levy as they may at any time order in pursuance of the provisions of this Act.

10. SEC. X. Whenever any funds authorized to be raised by any of the provisions of this Act, shall go through the hands of the Treasurer of any county of this State, it shall not be lawful for such Treasurer to charge or receive any commissions or compensation for receiving or paying out such funds.

11. SEC. XI. That the Tax Collectors, or other persons appointed to collect the tax in accordance with the provisions of this Act, be authorized to proceed in cases of default, in the same manner as is now provided by the laws of this State for the collection of the general tax.

SEC. XII. Repeals all conflicting laws.

12. SECTION I. Be it enacted by the General Assembly of the State of Georgia, That His Excellency the Governor, be, and he is hereby authorized and required, to suspend issuing commissions to Tax Collectors in this State, who may be elected on the first Wednesday in January ensuing, until the first day of March next; and that the Tax Collectors for the present year, be allowed until said first day of March, to make their final payment to the Treasurer of this State. Provided nevertheless, that said Collectors shall be required to pay into the Treasury on the first day of each month, until their final settiement, the amount of State tax collected by them respectively.*

* By Act of 23rd December, 1840, (Cobb's New Digest, p. 1073,) Tax Collectors were required to pay the State Taxes into the State Treasury, by the 1st December in each year thereafter; and by Section II, of Act of 3rd March, 1856, the time was extended to 20th December. Acts of 1855-6, p. 276.

WHEREAS, An Act entitled “An Act to repeal An Act approved February 26th, 1856, entitled An Act in relation to allowing Tax Collectors an insolvent list by the Grand Jurors of the several counties of this State, and to amend the various laws for the collection of taxes,” assented to December 21st, 1857,*

* See Acts of 1857, p. 132.

15. SECTION I. Be it enacted by the General Assembly, That the above and before recited Act be, and the same is hereby re-enacted, to take effect from and after the first day of January next.

16. SEC. II. Be it further enacted, That no Collector,* Sheriff or Constable shall receive cost on any Tax fifa, unless the same is collected from the defendant.

SEC. III. Repeals conflicting laws.

17. SECTION I. The General Assembly of Georgia do enact as follows: That his Excellency, the Governor of this State, with the assistance of the Comptroller General, shall assess on the entire amount of taxable property in this State, such a rate per cent. as will raise an amount of revenue not exceeding one million of dollars, for the support of the government of this State for the political year 1862; any law to the contrary notwithstanding.

WHEREAS, In the adoption by the Legislature of 1860, of the Code prepared by a commission authorized by law, several omissions and changes in that law require additional legislation for the proper execution of the revenue laws of this State, for remedy whereof:

18. SEC. I. Be it enacted, That Tax Collectors in issuing fi. fas. to collect State and County tax, shall be allowed a fee of fifty cents on all fi. fas. issued for said purpose.

19. SEC. II. Be it further enacted, That the Act entitled An Act to repeal An Act approved February 26, 1856, entitled An Act in relation to allowing Tax Collectors an insolvent list by the Grand Jurors of the several counties in this State, and to amend the various laws for the collection of taxes, having been omitted in the Code, the same is hereby re-enacted.*

20. SEC. III. And be it further enacted, That no Collectors, Sheriff, or Constable, shall receive costs on a tax fi. fa., unless the same be collected from the defendant.*

* This also is a repetition of the 2d Section of same Act.

21. SEC. IV. Be it further enacted, That the 792d section of the Code, allowing the Comptroller General to pass upon the solvency or insolvency of tax payers of the several counties in this State, be repealed; and that from and after the passage of this Act, whenever the Comptroller General shall be satisfied that a Tax Collector has exercised due diligence in his efforts to have his insolvent list allowed by a Grand Jury or Inferior Court, within the time prescribed by law, the said Comptroller General shall be authorized, if in his judgment the public interest will not suffer thereby, to wait with the Collectors fifteen, and not exceeding thirty days, for said insolvent list, before issuing fi. fia. for the same.

22. SEC. V. Be it further enacted, That so much of the 646th and 647th sections of the Code, as relates to the tax on Railroads, be repealed; and that in lieu of the same, the 8th section of An Act assented to December 11th, 1858,*

* See Acts of 1858, p. 105.

23. SEC. VI. Be it further enacted, That the Inferior Courts of this State, in allowing Collectors their commissions for collecting the taxes levied by their respective counties, be, and they are hereby authorized and required to aggregate the taxes for the various purposes levied, and to allow commissions on the whole amount, in accordance with the schedule from which the Comptroller General is authorized to allow commissions to Collectors for collecting the State tax.

24. SEC. VII. And Whereas, By the Comptroller General's Report, it appears that a portion of the new Code prepared by the Commissioners and by previous Act of the Legislature of Georgia, intended to go into effect on the first day of January, 1862, is so framed as to destroy the necessary checks and balances between the offices of the Treasurer and Comp'r. General, for remedy whereof:

25. SEC. VIII. It is hereby further enacted, That so much of the 96th section of the Code as requires the Comptroller General to give certificates of the amount due from the Tax Collectors and other debtors of the State, before the same has been paid into the Treasury, be repealed; and that in lieu of the same, the Act approved December 5th, 1799, entitled “An Act further explaining and defining the duties and powers of the Comptroller General,” be substituted therefor, and hereafter continued in force; and that so much of section 89 of the new Code aforesaid, as requires the Treasurer to account for moneys received in the Comptroller General's certificates, be, and the same is hereby repealed; and the Treasurer shall be accountable for money received on his certificates.

26. SEC. IX. And be it further enacted, That no receipt or certificate of payment from the State Treasurer, for any money paid, or to be paid into the Treasury, shall be valid against the State, until the same shall have been turned over to the Comptroller General, and his receipt given in lieu thereof.

27. SEC. X. And be it further enacted, That whenever in the various Tax laws of this State, the words “United States” occur, the words “Confederate States” be, and the same are hereby substituted therefor.

28. SECTION I. Be it enacted by the General Assembly of the State of Georgia, That the Tax Collectors in each of the counties of this State be, and they are hereby allowed until the first day of March, 1862, to make their final settlements with the State Treasurer, instead of the 20th of December, 1861; any law, usage or custom to the contrary notwithstanding.