MACON  - Pulaski COUNTY, GA - E. A. POLLOCK  vs special Retail Bar Room B. B. Pounds  1885

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ACTS AND RESOLUTIONS OF THE GENERAL ASSEMBLY
OF THE STATE OF GEORGIA. 1886-7. VOLUME II.
Part V. RESOLUTIONS. 

1886 Vol. 2 -- Page: 900

Sequential Number: 474 

Short Title: RELIEF OF E. A. POLLOCK. Law
Number: No. 19. 

Full Title: A resolution to relieve E. A.
Pollock, tax collector of Pulaski county
from the penalty of dollars for failure to
make a settlement with the Comptroller-
General of the State of Georgia, and fifty
dollars special whiskey tax for the year
1885, and for other purposes.

WHEREAS, on the 22nd day of June, 1887, Wm.
A. Wright, Comptroller-General of said
State, issued a tax execution against E. A.
Pollock, tax collector of Pulaski county for
the sumof 3,115.[UNK] dollars principal, and
the further sum of dollars penalty on
account of unpaid taxes claimed to be due
the State of Georgia for the year 1886,
fifty dollars of said amount being for
special liquor tax due by B. B. Pounds for
the year 1885, which said tax collector
never collected. The amount of the aforesaid
penalty being 20 per centum of the principal
sum apparently due by said E. A. Pollock,
tax collector as aforesaid; and [Sidenote:
Preamble.]

WHEREAS, At the time of issuing said
execution, said E. A. Pollock was not due
the State of Georgia any money whatever for
unpaid taxes, except as to the said fifty
dollars for special whisky tax, for which B.
B. Pounds is liable, said tax collector
never having collected the same from B. B.
Pounds for the following reason: Said B. B.
Pounds in the year 1885 opened a retail bar-
room in the county of Pulaski, and
registered as a whiskey dealer. In ten days
after commencing business he was burned out,
and his entire stock of liquor consumed by
the fire, immediately after which, he, the
said B. B. Pounds changed his place of
business from said county to Montezuma. in
the county of Macon, in said State, and in
said county of Macon paid the special liquor
tax of fifty dollars for the year 1885,
covering the period when said liquor tax was
charged against said E. A. Pollock, tax
collector. Said B. B. Pounds during said
year not having sold any liquor at retail at
but one place during the same time; and

WHEREAS, The failure of the said E. A.
Pollock to make settlement with the
Comptroller-General was not the fault of
his, but owing to the fact that the Ordinary
of said county having control of county
matters had been succeeded in those duties
by a board of county commissioners, created
by an Act of the legislature of 1886, which
board of commissioners failed and neglected
to approve the insolvent list of said tax
collector in time for him to make a
settlement with the Comptroller-General as
required by law; and whereas, that
subsequent to the issuing of said execution
said tax collector by proper vouchers made
it appear to the Comptroller-General, in a
settlement had with him, that he was not
indebted to the State of Georgia anything
except as to the fifty dollars herein
recited; and

WHEREAS, The State of Georgia has collected
every dollar that is equitably due to her
for the tax as herein recited; and

WHEREAS, Said execution is now proceeding to
collect only the amount of penalty for which
the same was issued, and the fifty dollars
herein recited as special whisky tax, no
part of the principal which was apparently
due on the Comptroller's books, being in
fact due by said Tax Collector, after
allowing him all proper credits: therefore
be it

Resolved, That said E. A. Pollock, tax
collector as aforesaid be, and he is hereby
relieved and absolved from any further
liability to the State of Georgia on account
of penalty on said execution, and that said
execution be cancelled and annulled.
[Sidenote: Relieved from penalty for failure
to make settlement as tax collector.]

Approval Date: Approved September 20th,
1887.