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Document Type

Survey Article


The pivot point of tax legislation by the 195 1 General Assembly consists of the Georgia Retailers' and Consumers' Sales and Use Tax Act.

Radiating from this hub were repeal of nuisance taxes, rededication to the principle of ever-increasing corporate taxation, reduction of excise levies on bulk sales of malt beverages, reduction of motor fuel taxes, permanent driver's licenses, and cut rates for combined hunting and fishing licenses. In addition and in keeping with governmental self perpetuation, it brought into existence the Agricultural Commodities Authority, presented the State Revenue Commissioner with a deputy, while at the same time giving the commissioner authority to levy upon the property of the hapless taxpayer and conduct judicial sales in the manner heretofore reserved for sheriffs. Additional legislation of local or incidental nature not justifying elaboration within the confines of this resume was also enacted.

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