GEORGIA CONSTITUTION OF 1945

(text as ratified by Georgia voters on Aug. 7, 1945)

ARTICLE VII.

FINANCE, TAXATION AND PUBLIC DEBT.

SECTION I.

Power of Taxation.

Paragraph I. Taxation, A Sovereign Right. The right of taxation is a sovereign rightinalienable, indestructibleis the life of the State, and rightfully belongs to the people in all Republican governments, and neither the General Assembly, nor any, nor all other departments of the Government established by this Constitution, shall ever have the authority to irrevocably give, grant, limit, or restrain this right; and all laws, grants, contracts, and all other acts, whatsoever, by said government, or any department thereof, to affect any of these purposes, shall be, and are hereby, declared to be null and void, for every purpose whatsoever; and said right of taxation shall always be under the complete control of, and revocable by, the State, notwithstanding any gift, grant or contract, whatsoever, by the General Assembly.

The power to tax corporations and corporate property, shall not be surrendered or suspended by any contract, or grant to which the State shall be a party.

Paragraph II. Taxing Power Limited.

1. The General Assembly shall not by vote, resolution or order, grant any donation or gratuity in favor of any person, corporation or association.

2. The General Assembly shall not grant or authorize, extra compensation to any public officer, agent or contractor after the service has been rendered or the contract entered into.

3. The levy of taxes on property for any one year by the General Assembly for all purposes, except to provide for repelling invasions, suppressing insurrections, or defending the State in time of war, shall not exceed five (5) mills on each dollar of the value of the property taxable in the State.

4. No poll tax shall be levied to exceed one dollar annually upon each poll.

Paragraph III. Uniformity; Classification of Property. All taxes shall be levied and collected under general laws and for public purposes only. All taxation shall be uniform upon the same class of subjects within the territorial limits of the authority levying the tax. Classes of subjects for taxation of property shall consist of tangible property and one or more classes of intangible personal property including money. The General Assembly shall have the power to classify property including money for taxation, and to adopt different rates and different methods for different classes of such property.

Paragraph IV. Exemptions From Taxation. The General Assembly may, by law, exempt from taxation all public property; places of religious worship or burial; all institutions of purely public charity; all intangible personal property owned by or irrevocably held in trust for the exclusive benefit of, religious, educational and charitable institutions, no part of the net profit from the operation of which can inure to the benefit of any private person; all buildings erected for and used as a college, incorporated academy or other seminary of learning, and also all funds or property held or used as endowment by such colleges, incorporated academies or seminaries of learning, provided the same is not invested in real estate; and provided, further, that said exemptions shall only apply to such colleges, incorporated academies or other seminaries of learning as are open to the general public; provided further, that all endowments to institutions established for white people, shall be limited to white people, and all endowments to institutions established for colored people, shall be limited to colored people; the real and personal estate of any public library, and that of any other literary association, used by or connected with such library; all books and philosophical apparatus and all paintings and statuary of any company or association, kept in a public hall and not held as merchandise or for purposes of sale or gain; provided the property so exempted be not used for the purpose of private or corporate profit and income, distributable to shareholders in corporations owning such property or to other owners of such property, and any income from such property is used exclusively for religious, educational and charitable purposes, or for either one or more of such purposes and for the purpose of maintaining and operating such institution; this exemption shall not apply to real estate or buildings other than those used for the operation of such institution and which is rented, leased or otherwise used for the primary purpose of securing an income thereon; and also provided that such donations of property shall not be predicated upon an agreement, contract or otherwise that the donor or donors shall receive or retain any part of the net or gross income of the property. The General Assembly shall further have power to exempt from taxation, farm products, including baled cotton grown in this State and remaining in the hands of the producer, but not longer than for the year next after their production.

All personal clothing, household and kitchen furniture, personal property used and included within the home, domestic animals and tools, and implements of trade of manual laborers, but not including motor vehicles, are exempted from all State, County, Municipal and School District ad valorem taxes, in an amount not to exceed $300.00 in actual value.

The Homestead of each resident of Georgia actually occupied by the owner as a residence and homestead, and only so long as actually occupied by the owner primarily as such, but not to exceed $2000.00 of its value, is hereby exempted from all ad valorem taxation for State, county and school purposes, except taxes levied by municipalities for school purposes and except to pay interest on and retire bonded indebtedness, provided, however, should the owner of a dwelling house on a farm, who is already entitled to homestead exemption, participate in the program of rural housing and obtain a new house under contract with the local housing authority, he shall be entitled to receive the same homestead exemption as allowed before making such contract. The General Assembly may from time to time lower said exemption to not less than $1250.00. The value of all property in excess of the foregoing exemptions shall remain subject to taxation. Said exemptions shall be returned and claimed in such manner as prescribed by the General Assembly. The exemption herein provided for shall not apply to taxes levied by municipalities.

All cooperative, non-profit, membership corporations organized under the laws of this State for the purpose of engaging in rural electrification, as defined in subsection I of Section 3 of the Act approved March 30, 1937, providing for their incorporation, and all of the real and personal property owned or held by such corporations for such purpose, are hereby exempted from all taxation, state, county, municipal, school district and political or territorial subdivisions of the State having the authority to levy taxes. The exemption herein provided for shall expire December 31, 1961.

There shall be exempt from all ad valorem intangible taxes in this State, the common voting stock of a subsidiary corporation not doing business in this State, if at least ninety per cent of such common voting stock is owned by a Georgia corporation with its principal place of business located in this State and was acquired or is held for the purpose of enabling the parent company to carry on some part of its established line of business through such subsidiary.

All laws exempting property from taxation, other than the property herein enumerated, shall be void.

Paragraph V. Exemptions of Certain Industries Continued. Existing exemptions under the amendment to the Constitution providing for the exemption of certain industries from taxation appearing in Acts of the General Assembly of 1923, extra session, page 67, ratified November 4, 1924, shall continue of force until the expiration of the term for which granted.

SECTION II.

Purposes and Method of Taxation.

Paragraph I. Taxation, How and for What Purposes Exercised. The powers of taxation over the whole State shall be exercised by the General Assembly for the following purposes only:

1. For the support of the State Government and the public institutions.

2. For educational purposes.

3. To pay the principal and the interest on the public debt, and to provide a sinking fund therefor.

4. To suppress insurrection, to repel invasion, and defend the State in time of war.

5. To make provision for the payment of pensions to ex-Confederate soldiers and to the widows of Confederate soldiers who were married to such soldiers prior to January 1, 1920, and who are unmarried.

6. To construct and maintain State buildings and system of State highways, airports, and docks.

7. To make provision for the payment of old-age assistance to aged persons in need, and for the payment of assistance to the needy blind, and to dependent children and other welfare benefits; provided that no person shall be entitled to the assistance herein authorized, who does not qualify for such provisions in every respect, in accordance with enactments of the General Assembly, which may be in force and effect, prescribing the qualifications for beneficiaries hereunder: Provided no indebtedness against the State shall ever be created for the purpose herein stated, in excess of the taxes lawfully levied each fiscal year under Acts of the General Assembly authorized hereunder for such purposes.

8. To advertise and promote the agricultural, industrial, historic, recreational and natural resources of the State of Georgia.

9. For public health purposes.

Paragraph II. Teacher Retirement SystemTaxation For. The powers of taxation may be exercised by the State through the General Assembly and by counties and municipalities, for the purpose of paying pensions and other benefits and costs under a teacher retirement system or systems; provided no indebtedness against the State shall ever be created for the purpose herein stated in excess of the taxes lawfully levied each fiscal year under Acts of the General Assembly authorized hereunder.

Paragraph III. Revenue to Be Paid Into General Fund. All money collected from taxes, fees and assessments for State purposes, as authorized by revenue measures enacted by the General Assembly, shall be paid into the General Fund of the State Treasury and shall be appropriated therefrom, as required by this Constitution, for the purposes set out in this Section and for these purposes only.

Paragraph IV. Tax Returns of Public Utilities. The General Assembly may provide for a different method and time of returns, assessments, payment and collection of ad valorem taxes, of public utilities, but not at a greater basis of value or at a higher rate of taxation than other properties.

SECTION III.

State Debt.

Paragraph I. Purposes for Which Contracted. No debt shall be contracted by, or on behalf of, the State, except to supply such temporary deficit as may exist in the treasury in any year for necessary delay in collecting the taxes of that year, to repel invasion, suppress insurrection and defend the State in time of war, or to pay the existing public debt; but the debt created to supply deficiencies in revenue shall not exceed, in the aggregate, five hundred thousand dollars, and any loan made for this purpose shall be repaid out of the taxes levied for the year in which the loan is made. However, said debt may be increased in the sum of three million, five hundred thousand dollars for the payment of the public school teachers of the State only. The principal amount borrowed for payment of teachers shall be repaid each year out of the common school appropriation, and the interest paid thereon shall be paid each year out of the general funds of the State.

Paragraph II. Bonded Debt Increased, When. The bonded debt of the State shall never be increased, except to repel invasion, suppress insurrection or defend the State in time of war.

Paragraph III. Form of Laws to Borrow Money. All laws authorizing the borrowing of money by or on behalf of the State shall specify the purpose for which the money is to be used and the money so obtained shall be used for the purpose specified and for no other.

Paragraph IV. State Aid Forbidden. The credit of the State shall not be pledged or loaned to any individual, company, corporation or association and the State shall not become a joint owner or stockholder in or with, any individual, company, association or corporation.

Paragraph V. Assumption of Debts Forbidden. The State shall not assume the debt, nor any part thereof, of any county, municipal corporation or political subdivision of the State, unless such debt be contracted to enable the State to repel invasion, suppress insurrection or defend itself in time of war: Provided, however, that the amendment to the Constitution proposed by the General Assembly and set forth in the published Acts of the General Assembly of the year 1931 at page 97, which amendment was ratified on November 8, 1932, and which amendment provided for the assumption by the State, of indebtedness of the several counties of the State, as well as that of the Coastal Highway District, and the assessments made against the counties of said district for the construction and paving of the public roads or highways, including bridges, of the State, under certain conditions and for the issuance of certificates of indebtedness for such indebtedness so assumed, is continued of full force and effect until such indebtedness assumed by the State is paid and such certificates of indebtedness retired.

Paragraph VI. Profit on Public Money. The receiving, directly or indirectly, by any officer of State or county, or member or officer of the General Assembly of any interest, profits or perquisites, arising from the use or loan of public funds in his hands or moneys to be raised through his agency for State or county purposes, shall be deemed a felony, and punishable as may be prescribed by law, a part of which punishment shall be a disqualification from holding office.

Paragraph VII. Certain Bonds Not to Be Paid. The General Assembly shall have no authority to appropriate money either directly or indirectly, to pay the whole, or any part, of the principal or interest of the bonds, or other obligations which have been pronounced illegal, null and void by the General Assembly and the Constitutional amendments ratified by a vote of the people on the first day of May, 1877; nor shall the General Assembly have authority to pay any of the obligations created by the State under laws passed during the late war between the States, nor any of the bonds, notes or obligations made and entered into during the existence of said war, the time for the payment of which was fixed after the ratification of a treaty of peace between the United States and the Confederate States; nor shall the General Assembly pass any law, or the Governor or any other State official, enter into any contract or agreement whereby the State shall be made a party to any suit in any court of this State, or of the United States instituted to test the validity of any such bonds, or obligations.

Paragraph VIII. Sale of State's Property to Pay Bonded Debt. The proceeds of the sale of the Western and Atlantic Railroad, and any other property owned by the State, whenever the General Assembly may authorize the sale of the whole or any part thereof, shall be applied to the payment of the bonded debt of the State, and shall not be used for any other purpose whatsoever, so long as the State has any existing bonded debt; provided that the proceeds of the sale of the Western and Atlantic Railroad shall be applied to the payment of the bonds for which said railroad has been mortgaged, in preference to all other bonds.

Paragraph IX. State Sinking Fund. The General Assembly shall raise by taxation each year, in addition to the sum required to pay the public expenses, such amounts as are necessary to pay the interest on the public debt and the principal of the public debt maturing in such year and to provide a sinking fund to pay off and retire the bonds of the State which have not then matured. The amount of such annual levy shall be determined after consideration of the amount then held in the sinking fund. The taxes levied for such purposes and the said sinking fund, shall be applied to no other purpose whatever. The funds in the said sinking fund may be invested in the bonds of the State, and also in bonds and securities issued by the Federal Government and subsidiaries of the Federal Government, fully guaranteed by that government. If the said bonds are not available for purchase, the funds in the sinking fund may be loaned by the Treasurer of the State, with the approval of the Governor, upon terms to be fixed by such officials and when amply secured by bonds of the State or Federal Government.

SECTION IV.

Taxation By Counties.

Paragraph I. Taxing Power of Counties. The General Assembly shall not have power to delegate to any county the right to levy a tax for any purpose, except:

1. To pay the expenses of administration of the county government.

2. To pay the principal and interest of any debt of the county and to provide a sinking fund therefor.

3. For educational purposes upon property located outside of independent school systems, as provided in Article VIII of this Constitution.

4. To build and repair the public buildings and bridges.

5. To pay the expenses of courts, the maintenance and support of prisoners and to pay sheriffs and coroners and for litigation.

6. To build and maintain a system of county roads.

7. For public health purposes in said county, and for the collection and preservation of records of vital statistics.

8. To pay county police.

9. To support paupers.

10. To pay county agricultural and home demonstration agents.

11. To provide for payment of old age assistance to aged persons in need, and for the payment of assistance to needy blind, and to dependent children and other welfare benefits, provided that no person shall be entitled to the assistance herein authorized who does not qualify for such assistance in every respect, in accordance with enactments of the General Assembly which may be in force and effect prescribing the qualifications for beneficiaries hereunder; provided no indebtedness or liability against the county shall ever be created for the purpose herein stated, in excess of the taxes lawfully levied each fiscal year under acts of the General Assembly authorized hereunder for such purposes.

12. To provide for fire protection of forest lands and for the further conservation of natural resources.

13. To provide medical or other care, and hospitalization, for the indigent sick people of the county.

14. To acquire, improve and maintain airports, public parks, and public libraries.

15. To provide for workmen's compensation and retirement or pension funds for officers and employees.

16. To provide reasonable reserves for public improvements as may be fixed by law.

Paragraph II. Districting of Counties. The General Assembly may district the territory of any county, outside the limits of incorporated municipalities, for the purpose of providing systems of waterworks, sewerage, sanitation, and fire protection; and authorize such counties to levy a tax only upon the taxable property in such district for the purpose of constructing and maintaining such improvements.

SECTION V.

Paragraph I. Taxing Power and Contributions of Counties, Cities and Political Division Restricted. The General Assembly shall not authorize any county, municipal corporation or political division of this State, through taxation, contribution or otherwise, to become a stockholder in any company, corporation or association, or to appropriate money for, or to loan its credit to any corporation, company, association, institution or individual except for purely charitable purposes. This restriction shall not operate to prevent the support of schools by municipal corporations within their respective limits.

SECTION VI.

Paragraph I. Contracts for Use of Public Facilities.
(a) The State, state institutions, any city, town, municipality or county of this State may contract for any period not exceeding fifty years, with each other or with any public agency, public corporation or authority now or hereafter created for the use by such subdivisions or the residents thereof of any facilities or services of the State, state institutions, any city, town, municipality, county, public agency, public corporation or authority, provided such contracts shall deal with such activities and transactions as such subdivisions are by law authorized to undertake.

(b) Any city, town, municipality or county of this State is empowered, in connection with any contracts authorized, by the preceding paragraph, to convey to any public agency, public corporation or authority now or hereafter created, existing facilities operated by such city, town, municipality or county for the benefit of residents of such subdivisions, provided the land, buildings and equipment so conveyed shall not be mortgaged or pledged to secure obligations of any such public agency, public corporation or authority and provided such facilities are to be maintained and operated by such public agency, public corporation or authority for the same purposes for which such facilities were operated by such city, town, municipality or county. Nothing in this section shall restrict the pledging of revenues of such facilities by any public agency, public corporation or authority.

(c) Any city, town, municipality or county of this State, or any combination of the same, may contract with any public agency, public corporation or authority for the care, maintenance and hospitalization of its indigent sick, and may as a part of such contract obligate itself to pay for the cost of acquisition, construction, modernization or repairs of necessary buildings and facilities by such public agency, public corporation or authority, and provide for the payment of such services and the cost to such public agency, public corporations or authority of acquisition, construction, modernization or repair of buildings and facilities from revenues realized by such city, town, municipality or county from any taxes authorized by the Constitution of this State or revenues derived from any other sources.

SECTION VII.

Limitation on County and Municipal Debts.

Paragraph I. Debts of Counties and Cities. The debt hereafter incurred by any county, municipal corporation or political division of this State except as in this Constitution provided for, shall never exceed seven per centum of the assessed value of all the taxable property therein, and no such county, municipality or division shall incur any new debt except for a temporary loan or loans, to supply casual deficiencies of revenue, not to exceed one-fifth of one per centum of the assessed value of the taxable property therein, without the assent of a majority of the qualified voters of the county, municipality or other political subdivision voting in an election for that purpose to be held as prescribed by law; and provided further that all laws, charter provisions and ordinances heretofore passed or enacted providing special registration of the voters of counties, municipal corporations and other political divisions of this State to pass upon the issuance of bonds by such counties, municipal corporations and other political divisions are hereby declared to be null and void; and the General Assembly shall hereafter have no power to pass or enact any law providing for such special registration, but the validity of any and all bond issues by such counties, municipal corporations or other political divisions made prior to January 1,1945, shall not be affected hereby; provided, that any county or municipality of this State may accept and use funds granted by the Federal Government, or any agency thereof, to aid in financing the cost of architectural, engineering, economic investigations, studies, surveys, designs, plans, working drawings, specifications, procedures, and other action preliminary to the construction of public works, and where the funds so used for the purposes specified are to be repaid within a period of ten years.

Paragraph II. Levy of Taxes to Pay Bonds. Any county, municipal corporation or political division of this State which shall incur any bonded indebtedness under the provisions of this Constitution, shall at or before the time of so doing, provide for the assessment and collection of an annual tax sufficient in amount to pay the principal and interest of said debt, within thirty years from the date of the incurring of said indebtedness.

Paragraph III. Additional Debt Authorized When. In addition to the debt authorized in Paragraph I of this section, to be created by any county, municipal corporation or political subdivision of this State, a debt may be incurred by any county, municipal corporation or political subdivision of this State, in excess of seven per centum of the assessed value of all the taxable property therein, upon the following conditions: Such additional debt, whether incurred at one or more times, shall not exceed in the aggregate, three per centum of the assessed value of all the taxable property in such county, municipality or political subdivision; such additional debt shall be payable in equal installments within the five years next succeeding the issuance of the evidences of such debt; there shall be levied by the governing authorities of such county, municipality or political subdivision prior to the issuance of such additional debt, a tax upon all of the taxable property within such county, municipality or political subdivision collectible annually, sufficient to pay in full the principal and interest of such additional debt when as due; such tax shall be in addition to and separate from all other taxes levied by such taxing authorities, and the collections from such tax shall be kept separate and shall be held, used and applied solely for the payment of the principal and interest of such additional indebtedness; authority to create such additional indebtedness shall first have been authorized by the General Assembly; the creation of such additional indebtedness shall have been first authorized by a vote of the registered voters of such county, municipality or political subdivision at an election held for such purpose, pursuant to and in accordance with the provisions of this Constitution and of the then existing laws for the creation of a debt by counties, municipal corporations, and political subdivisions of this State, all of which provisions, including those for calling, advertising, holding and determining the result of, such election and the votes necessary to authorize the creation of an indebtedness are hereby made applicable to an election held for the purpose of authorizing such additional indebtedness.

Paragraph IV. Temporary Loans Authorized; Conditions. In addition to the obligations hereinbefore allowed, each county, municipality and political subdivision of the State authorized to levy taxes, is given the authority to make temporary loans between January 1st and December 31st in each year to pay expenses for such year, upon the following conditions: The aggregate amount of all such loans of such county, municipality or political subdivision outstanding at any one time, shall not exceed seventy- five per centum of the total gross income of such county, municipality or political subdivision, from taxes collected by such county, municipality or political subdivision in the last preceding year. Each such loan shall be payable on or before December 31st of the calendar year in which such loan is made. No loan may be made in any year under the provisions of this paragraph when there is a loan then unpaid which was made in a prior year under the provisions of this paragraph. Each such loan shall be first authorized by resolution fixing the terms of such loan, adopted by a majority vote of the governing body of such county, city or political subdivision, at a meeting legally held, and such resolution shall appear upon the minutes of such meeting. No such county, municipality or subdivision shall incur in any one calendar year, an aggregate of such temporary loans and other contracts or obligations for current expenses, in excess of the total anticipated revenue of such county, municipality or subdivision for such calendar year, or issue in one calendar year notes, warrants or other evidences of such indebtedness in a total amount in excess of such anticipated revenue for such year.

Paragraph V. Revenue Anticipation Obligations. Revenue anticipation obligations may be issued by any county, municipal corporation or political subdivision of this State, to provide funds for the purchase or construction, in whole or in part, of any revenue-producing facility which such county, municipal corporation or political subdivision is authorized by the Act of the General Assembly approved March 31st, 1937, known as the "Revenue Certificate Laws of 1937," as amended by the Act approved March 14, 1939, to construct and operate, or to provide funds to extend, repair or improve any such existing facility, and to buy, construct, extend, operate and maintain gas or electric generating and distribution systems, together with all necessary appurtenances thereof. Such revenue anticipation obligations shall be payable, as to principal and interest, only from revenue produced by revenue-producing facilities of the issuing political subdivisions, and shall not be deemed debts of, or to create debts against, the issuing political subdivisions within the meaning of this paragraph or any other of this Constitution. This authority shall apply only to revenue anticipation obligations issued to provide funds for the purchase, construction, extension, repair or improvement of such facilities and undertakings as are specifically authorized and enumerated by said Act of 1937, as amended by said Act of 1939; and to buy, construct, extend, operate and maintain gas or electric generating and distribution systems, together with all necessary appurtenances thereof; provided further any revenue certificates issued to buy, construct, extend, operate and maintain gas or electric generating and distribution systems shall, before being undertaken, be authorized by a majority of those voting at an election held for the purpose in the county, municipal corporation or political subdivision affected, and provided further that a majority of the registered voters of such county, municipal corporation or political subdivision affected shall vote in said election, the election for such to be held in the same manner as is used in issuing bonds of such county, municipal corporation or political subdivision and the said elections shall be called and provided for by officers in charge of the fiscal affairs of said county, municipal corporation or political subdivision affected; and no such issuing political subdivision of the State shall exercise the power of taxation for the purpose of paying the principal or interest of any such revenue anticipation obligations or any part thereof.

Provided that after a favorable election has been held as set forth above, if municipalities, counties or other political subdivisions shall purchase, construct, or operate such electric or gas utility plants from the proceeds of said revenue certificates, and extend their services beyond the limits of the county in which the municipality or political subdivision is located, then its services rendered and property located outside said county shall be subject to taxation and regulation as are privately owned and operated utilities.

Paragraph VI. Refunding Bonds. The General Assembly is hereby authorized to create a commission and to vest such commission with the power to secure all necessary information and to approve or disapprove the issuance of bonds for the purpose of refunding any bonded indebtedness of any county, municipality or political subdivision of this State issued prior to the adoption of this Constitution, including the authority to approve or disapprove the amount and terms of such refunding bonds, together with such other powers as to the General Assembly may seem proper, but not in conflict with the provisions of the Constitution. Such refunding bonds shall be authorized only where such county, municipality or political subdivision has not the funds available to meet the payment of outstanding bonded indebtedness through failure to levy and collect the required taxes, or through failure to maintain the required sinking fund for such bonds. The General Assembly may approve the issuance of the said refunding bonds under the conditions stated. Such refunding bonds shall not, together with all other outstanding bonded indebtedness, exceed the limits fixed by this Constitution for the maximum amount of bonded indebtedness which may be issued by such county, municipality or political subdivision and shall be otherwise governed by all of the terms and provisions of this Constitution. No bonds shall be issued under this paragraph to refund any bonds issued after the adoption of this Constitution.

Paragraph VII. Refunding Bonds to Reduce Bonded Indebtedness. The General Assembly is further authorized to give to the said Commission the power and authority to approve or disapprove the issuance of bonds to refund any outstanding bonded indebtedness of any county, municipality or political subdivision now or hereafter issued, for the purpose of reducing the amount payable, principal or interest, on such bonded indebtedness, and upon the condition that, the issuance of such refunding bonds will reduce the amounts payable upon such outstanding bonds, principal or interest. Such refunding bonds shall replace such outstanding bonded indebtedness. The said Commission shall have the authority to approve or disapprove the terms of any such proposed refunding bonds. The General Assembly may authorize the issuance of such refunding bonds issued for the said purpose, when approved by the said Commission and authorized by the governing authority of such county, municipality or subdivision, without an election by the qualified voters as otherwise required, but in all other respects such refunding bonds shall comply with the provisions of this Constitution.

SECTION VIII.

Paragraph I. Sinking Funds for Bonds. All amounts collected from any source for the purpose of paying the principal and interest of any bonded indebtedness of any county, municipality or subdivision and to provide for the retirement of such bonded indebtedness, above the amount needed to pay the principal and interest on such bonded indebtedness due in the year of such collection, shall be placed in a sinking fund to be held and used to pay off the principal and interest of such bonded indebtedness thereafter maturing.

The funds in such sinking fund shall be kept separate and apart from all other moneys of such county, municipality or subdivision and shall be used for no purpose other than that above stated. The moneys in such sinking fund may be invested and reinvested by the governing authorities of such county, municipality or subdivision or by such other authority as has been created to hold and manage such sinking fund, in the bonds of such county, municipality or subdivision, and in bonds or obligations of the State of Georgia, of the counties and cities thereof and of the government of the United States, of subsidiary corporations of the Federal Government fully guaranteed by such government, and no other. Any person or persons violating the above provisions, shall be guilty of malpractice in office and shall also be guilty of misdemeanor, and shall be punished, when convicted, as prescribed by law for the punishment of misdemeanors, until the General Assembly shall make other provisions for the violation of the terms of this paragraph.

SECTION IX.

Appropriation Control.

Paragraph I. Preparation and Submission of General Appropriation Bill. The Governor shall submit to the General Assembly within fifteen days after its organization, a budget message accompanied by a draft of a General Appropriation Bill, which shall provide for the appropriation of the funds necessary to operate all the various departments and agencies, and to meet the current expenses of the State for the ensuing fiscal year.

Paragraph II. Continuation of General Appropriation Act. Each General Appropriation Act, with such amendments as are adopted from time to time, shall continue in force and effect for each fiscal year thereafter until repealed or another General Appropriation Act is adopted; provided, however, that each section of the General Appropriation Act in force and effect on the date of the adoption of this Constitution, of general application and pertaining to the administration, limitation and restriction on the payment of appropriations and each section providing for appropriation of Federal Grants and other continuing appropriations and adjustments on appropriations shall remain in force and effect until specifically and separately repealed by the General Assembly.

Paragraph III. Other or Supplementary Appropriations. In addition to the appropriations made by the General Appropriation Act and amendments thereto, General Assembly may make additional appropriations by Acts, which shall be known as supplementary appropriation Acts, provided no such supplementary appropriation shall be available unless there is an unappropriated surplus in the State Treasury or the revenue necessary to pay such appropriation shall have been provided by a tax laid for such purpose and collected into the General Fund of the State Treasury. Neither House shall pass a Supplementary Appropriation Bill until the General Appropriation Act shall have been finally adopted by both Houses and approved by the Governor.

Paragraph IV. Appropriations to Be for Specific Sums. The appropriation for each department, officer, bureau, board, commission, agency or institution for which an appropriation is made, shall be for a specific sum of money, and no appropriation shall allocate to any object, the proceeds of any particular tax or fund or a part or percentage thereof.

Paragraph V. Appropriations Void, When. Any appropriation made in conflict with either of the foregoing provisions shall be void.

SECTION X.

Paragraph I. Existing Amendments Continued of Force. Amendments to the Constitution of the State of Georgia of 1877 in effect at the date of the ratification by the voters of the State, of this Constitution, shall continue of full force and effect after the ratification of this Constitution, where such amendments are of merely local, and not, general application, including the amendments pertaining to the Coastal Highway District of this State. There is also continued under this provision in force and effect, amendments to the Constitution of 1877 applicable to counties and cities having a population in excess of a number stated in such amendments, amendments applicable to counties having a city wholly or partly therein with a population in excess of, or not less than a number stated in such amendment, and amendments applicable to cities lying in two counties, where such amendments are in force and effect at the time of the ratification of this Constitution. Provided the amendment of Paragraph I of Section II of Article XI of the Constitution of 1877 proposed by Georgia Laws 1943 page 53 and ratified August 3, 1943, authorizing election by the people of the County Board of Education of Spalding County; prescribing rules of eligibility of members of the Board; providing for election by the Board of the County Superintendent of Schools shall not be continued of force.

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