Insurance Commissioner
Historical Note
The office of Commissioner of Insurance of Georgia traces its orgins to the creation of the comptroller general in 1799. The comptroller general assumed the duties of a previous "auditor-general," and didn't take on insurance-related duties until 1877. That year, the General Assembly created an Insurance Department within the comptroller's office. In 1949 and 1955, the comptroller general became ex officio safety fire commissioner and industrial loan commissioner. From 1972 to 1981, the comptroller also functioned as ex officio bond commissioner. In 1973, the legislature assigned regulation of mobile home sales and construction to the commissioner's office.
By the time lawmakers wrote the Constitution of 1983, the commissioner's primary duties concerned insurance and insurance-related matters. This led the writers to change the Comptroller General's title to "Commissioner of Insurance." In 1986, the legislature changed most references to "Comptroller General" in state law to reflect this change. They also gave the title of ex officio comptroller general to the Insurance Commissioner, so they could carry out the few duties which still legally required a comptroller general.
Found in 63 Collections and/or Records:
Insurance Commissioner - Tax Office - Quarterly Tax Returns
This series records the quarterly tax statements of express, telegraph, telephone and sleeping car companies as required by Georgia Law 1881, pp 39. The actual statements include: (1) name of company, (2) inclusive dates of settlement, (3) where chartered, (4) gross receipts, (5) the amount of tax, (6) when received, (7) when paid.
Insurance Commissioner - Wild Lands - Cash Account Book
This cashbook shows the amount of unimproved or wild lands taxes paid to the Comptroller General's office and forwarded to the State Treasury. The credit entry gives the date, name of bank and amount of payment. The debit entry includes the date, certificate number and amount of payment.
Insurance Commissioner - Wild Lands - Consolidated Wild Lands Tax Returns Digest
This series consists of a record of total ad valorem tax payments on unimproved or wild lands from each of the counties for specific dates. Data consistently given consists of: (1) county name (2) date (3) district (4) year and (5) amount.
Insurance Commissioner - Wild Lands - County Tax Register
This register contains the amounts of county tax levied on unimproved or wild lands for the year 1878 in Georgia. The volume lists alphabetically by county the tax rate (expressed in terms of the rate per $100 worth of land), the value of the land and the amount of county tax due. Please see also Wild Lands Tax Digests, RGSGSERIES 8-5-39, which give further information to tax payers on wild lands.
Insurance Commissioner - Wild Lands - Fieri Facias Docket
Insurance Commissioner - Wild Lands - Fieri Facias Register
Insurance Commissioner - Wild Lands - Non-Resident Owners List
This series contains a record of persons who owned wild lands in counties other than their county of residence. These landowners were required to mail their ad valorem taxes to the Comptroller-General (GA L. 1872, pp 167). Information consistently given includes: (1) lot number (2) section and (3) district and county. In some cases, notes are made next to the recordings concerning fi fas and final disposition of the property.
Insurance Commissioner - Wild Lands - Real Estate Tax Refunds Journal
This series consists of a journal recording real estate tax refunds to those who had paid excess taxes and costs. Information consistently given consists of: (1) date, (2) amount paid, (3) to whom paid, (4) county where land was located, and (5) number or district where land was located.
Insurance Commissioner - Wild Lands - Returned Unimproved Lands Register
Insurance Commissioner - Wild Lands - Tax Journals
This series consists of journals that record taxes paid on unimproved or wild lands in Georgia. The following information is consistently given: (1) the number of the payment (2) district (3) section (4) number of acres (5) county name (6) name of person paying the tax (7) year the taxes were paid (8) amount paid and (9) address of the taxpayer. The amount of information given for each entry varies.
Insurance Commissioner - Wild Lands - Unreturned Wild Lands Digests
Insurance Commissioner - Wild Lands - Wild Land Registers (Tax Digests)
The first law requiring taxes on unimproved or wild lands to be paid by non-residents was passed in 1866. If the taxes were not paid, the Comptroller General could advertise and the county sheriff sell the land at public auction. The law was repealed in 1868 and all land sales from the act were voided in 1869 and 1870. Taxation of wild lands was again enacted in 1872. The law’s purpose was to collect taxes on unimproved or wild lands from land owners residing outside the county.