Selling adulterated liquor. Drunken ness. Mode of recovery. 1809-(3) Sec. 8. Licensed re other intoxicating liquor, or drink, without special permission in writ ing from the governor, as superintendent of Indian affairs, he or she so offending, shall forfeit and pay for every quart of such liquor or drink so furnished, the sum of twenty dollars; and for every quantity furnished at one time, less than a quart, the sum of ten dollars; to be recovered by any person suing for the same, before any justice of the peace of the proper county, when the sum of the penalty or penalties does not exceed the sum of twenty dollars; and when the sum shall exceed twenty dollars, before any court having competent jurisdiction; to be applied, in either case, one half to the informer, and the other half to the use of the territory. § 9. If any tavern or inn-keeper, or other person within this territory, shall presume to sell rum, brandy, or such like spirits, that is adulterated with water, or any other liquor, knowing the same to be adulterated, or mixed, and be convicted thereof by the testimony of one or more credible witnesses, he or she so offending, shall for every such offence, forfeit and pay twenty dollars.1 § 10. If any inn-holder or tavern-keeper shall be convicted of being drunk in his own inn or tavern, besides the penalty consequent on the crime of drunkenness, his license shall immediately thereupon become void. § 11. All the fines and forfeitures hereinbefore inflicted by this act, shall be recovered before any justice of the peace for the county wherein the offence may have been committed, one-half to the use of the county, and the other half to the use of the person suing for the same.1 § 12. All persons licensed to retail spirituous liquors, shall take an oath to the following effect, viz: “I, A. B. do solemnly swear (or tailers to affirm as the case may be) that I will not sell or retail any spirituous take an oath liquors to any slave, nor will I purchase any article whatever from any slave without a written permission from his master, owner, or employer: So help me God." respecting slaves. 1810-(3) Sec. 6. Mode of ob cation. § 13. Whereas persons are sometimes desirous of obtaining per mission to retail spirituous liquors during the recess of courts: There taining li fore be it enacted, That on such person taking the oath required by cense in va- law, which oath the clerk is hereby authorized to administer, and entering into bond with security as the law directs, and depositing with the said clerk of the court the amount of the tax and fee on such li cense; the said applicant shall be entitled to receive from said clerk a certificate of such deposit, for which the said clerk shall receive fifty cents for his fee thereon; and such applicant shall thereby be autho rized to retail liquors, &c. until the next succeeding county court, to which the said applicant shall present the certificate for approbation, and if approved by the court, the clerk shall issue a license to the said applicant, to continue in force for one year from the date of said certificate; and if not approved, the clerk shall refund to the applicant so much of the tax as corresponds to the time yet to come of one year from the deposit. 1812-(2) Sec. 1. Clerk of § 14. It shall be the duty of the clerks of the several county courts, on the first day of each term of the superior court of their respective county court counties, to furnish the court with al ist of the persons who have ob circuit court tained tavern licenses within one year immediately preceding such with a list of court; and every clerk neglecting so to do, may be fined by said to furnish those li censed dur ing the last year. 1 See "Public Health." 2 From this mode of recovery are excepted the fines authorized in the fifth section, which are imposed by a later act, the original penaties being repealed. See § 14, 16. court in any sum not exceeding fifty dollars, which list shall be delivered by the court to the grand jury for their information; and this act, together with the act to which this is an amendment, given in charge by the court to the grand jury aforesaid; and the grand jury shall present every person or persons who may violate this act, or the acts to which this is an amendment; and it shall be the duty of the judges of the superior court, upon such presentment being made by the grand jury, to cause the person or persons so presented, to appear before the court, to be tried by a petit jury, without any indictment being filed, and if found guilty, the court shall assess a fine, not ex- Amount of ceeding one hundred dollars, on every person or persons so found guilty. fine. § 15. The fines imposed by virtue of this act, shall be paid into Ib. Sec. 2. the county treasury, to be appropriated to county purposes. Fines to the Ib. Sec. 3. [a 1st act un § 16. So much of the fifth section of the act to which this is an sury. = amendment as imposes fines for the violation of said act is hereby Former fines repealed, and the fines imposed by this act substituted in lieu thereof. repealed. § 17. Any person residing without the limits of any town or vil der this title.] lage, wishing to keep a tavern, and complying with the requisites of 1814-(11) Sec. 1. the law, shall be entitled to receive a license upon paying the sum ten dollars, in lieu of the sum of twenty dollars heretofore required by law.1 of Tavern li cense in the country, 10 dollars. Sheriff's to attorney-ge. § 18. It shall be the duty of the sheriff of each county, if it should Ib. Sec. 2. come to his knowledge by information or otherwise, that any person give infor is retailing spirits, to give information thereof to the attorney-general, mation to at the commencement of each term of the superior court of his county, neral, of of and to furnish a list of the witnesses to prove the same, and the attor- fenders. ney-general shall cause the said witnesses, provided such person has not obtained a tavern license, to be sworn and sent to the grand jury; he shall also at each term of the superior court, move that a fine be Attorney-geassessed against every clerk who shall neglect to furnish the court with a list of the persons having obtained tavern licenses agreeably to move against the provisions of the act passed the eighteenth day of November, one thousand eight hundred and twelve.b neral required to clerks not returning a list of retailers. Sec. 24. and collectors quor without mation. § 19. It shall be the duty of the assessors and tax-collectors of the b See § 14. several counties within this territory, to inquire and ascertain as well 1815 (15) as they can, the name or names of every person or persons within Assessors their respective counties, who shall retail any vinous or spirituous li- to inquire quors without being licensed according to law, and give information who sell li thereof, with a list of the witnesses who can prove the same, to the license, and attorney-general, at the commencement of each term of the superior lodge inforcourt of their proper county, or to the nearest and most convenient justice of the peace, of the county or corporation where such unlicensed person or persons have committed the offence; and it shall be the duty Clerk reof each clerk of every county within said territory, on application for quired to furthe same, to furnish each assessor and collector of his proper county, with a list of with a complete list of licensed retailers of vinous and spirituous censed. liquors within such county, showing the commencement and end of such license. nish collector persons li § 20. It shall not be lawful for free negroes to be licensed to keep 1816-(2) tavern, or retail spirituous or vinous liquors. Sec. 2. censed. § 21. It shall be the duty of the grand juries in the several counties not to be lito present any person or persons who shall retail or sell spirituous 1816–(3) liquors to any Indian or Indians, in violation of an act of assembly Sec. 1. heretofore passed on that subject; and the penalty or penalties pre- to present 1 But see a later law, "Taxes,"—§ 8. Grand juries persons selling liquor to Indians. the county. Penalties to scribed by the said act, may be recovered upon presentment, and shall go to the use of the county in which the offence shall have been committed.a a See § 8. Act of congress-1819. Sec. 6. U. S. after exempt from tax for five TAXES. SUBJECTS AND RATE OF TAXATION. § 1. EACH and every tract of land sold by the United States, after the first day of September, in the year one thousand eight hundred Land sold by and nineteen, shall be and remain exempt from any tax laid by the 1st Sep. 1819, order, or under the authority of the State (of Alabama) whether for state, county, township, parish, or any other purpose whatever, for the term of five years, from and after the respective days of the sales thereof and the lands belonging to citizens of the United States, dents, and of residing without the said state, shall never be taxed higher than the lands belonging to persons residing therein; and no tax shall be imposed on lands, the property of the United States. years. Lands of non-resi U.S. b Con. Ala. Lands taxed according to value. b§ 2. All lands liable to taxation in this state, shall be taxed in proportion to their value. § 3. All free persons who by any bodily infirmity, may be exempt from working on public roads in this state, shall also be exempt from paying poll tax and all free persons of color who shall have attained Exemptions the age of sixty years, shall not be liable to pay poll tax. 1826-(27) Sec. 1. from poll tax. Ib. Sec. 2. § 4. All slaves who may be lunatic, blind, or insane, or from other cause may be entirely unprofitable to their owners, shall not be subten years of ject to taxation in this state: Provided, Nothing in this act shall be age, wholly so construed as to exempt from taxation any slave under ten years of unprofitable, exempt from age. tax. 1827-(19) Sec. 1. Lands class ded into qualities. § 5. All lands in this state, subject to taxation, shall belong to one class; the first quality of which shall be rated at sixteen dollars, the ed and divi second quality at ten, the third quality at four, and the fourth quality at one dollar and twenty-five cents; and the owner or person subject to pay taxes for the same, shall, when he or she shall give in a list of state quality his or her lands, state on oath to which quality he or she believes his Return, to or her lands belong; Provided, That every person owning lands in whom made this state, liable to pay tax, shall make return to the tax collector of the county in which he or she may reside. Owner to on oath. Ib. Sec. 2. Where par. tial pay ments for Jand are § 6. The sum of ten cents for every hundred dollars shall be paid tax on land. On all lands in this state which have been cleared out of the land-office, or to which a complete title has been obtained by the owner; and the tax on all lands purchased of the United States, shall be proportioned to the number of instalments paid by the proprietor at the time of assessment, as well as to its class or quality; and if one instalment only proportion. be paid to the government, one fourth only of the amount of tax ac cruing by the laws of the state, on land of the same quality, shall be assessed or collected; and in like proportion when a second or third instalment shall have been paid. made to U. S., tax in Ib. Sec. 3. property. Merchan dise. § 7. The sum of ten cents shall be paid for every hundred dollars Tax on town value of all lands, lots, or buildings, within any city or town, to be estimated by the person giving in the same upon oath; twenty cents for every hundred dollars on the amount of merchandise, domestic or foreign, except such domestic articles as are manufactured within this state, sold between the first day of May, 1826, and the first day of May, 1827, and so on hereafter, between the first day of May in one year, and the first day of May in the succeeding year; and if any per horses. jack-ass. son or persons vending merchandise shall refuse to give in a list of Penalty for the amount of goods sold on or before the first day of August annually, not retur he or they shall forfeit and pay the sum of three hundred dollars, to be collected by the assessor and collector in the same manner as other state and county taxes are collected, which amount shall be paid into the state treasury: And for every slave not exceeding ten years old, Slaves. fifteen cents; and for each over ten and under sixty, fifty-six and a fourth cents; for all free male negroes and mulattoes over twenty-one Free colored. years, one dollar each; for all free white males above the age of White polls. twenty-one years, and not exceeding forty-five, twenty-five cents each; for all pleasure carriages and harness, fifty cents on every hundred Pleasure dollars of their estimated value, to be ascertained by the oath of the carriages. party giving in the same to the assessor; for every horse kept exclu- Saddle sively for racing, the saddle, or pleasure carriage, fifty cents; for every Race track. public race track, ten dollars; for every stud horse or jack-ass, the Stud horse or amount for which said stud or jack may stand by the season; for all Neat cattle. neat cattle which may be owned by any one citizen of this state, and for every head of neat cattle owned by any person, not a citizen freeholder of this state, over twenty-five head, work oxen excepted, per head, one and a half cents; for every billiard-table kept for play, two Billiardthousand dollars: for each license granted to every hawker or pedler Hawkers in each county, [twenty-five dollars] for every wagon, carriage, or and pedlars. cart, by them employed and used for pedling; and in case any hawker Penalty. or pedler shall sell any goods or merchandise without first taking out license, and paying for the same agreeably to law, he shall forfeit and pay the sum of two thousand dollars, to be recovered in any court having competent jurisdiction, one half to the use of the state, and the other half to the use of the informer: And it is hereby made the duty Duty of sheof all sheriffs, constables, and justices of the peace, whenever they see bles, and jus any hawker or pedler vending goods or merchandise within the limits tices, in relaof the counties in which such officers reside, to demand of such hawkers, &c. hawker or pedler, the production of his license, and, on failing to produce it, he shall forfeit and pay the sum of fifty dollars, to be recovered before any court having jurisdiction of the same, half to the informer, and half to the use of the county on all goods sold at auc- Auction tion, other than those which are exempted by law, two per centum on the amount of sales;a for every gold watch, kept for use, one dollar; Watches. a See § 65. for every silver or other watch kept for use, twenty-five cents; for every clock kept for use, the works of which are made of metal, one dollar; for every clock of any other description, kept for use, twenty 1 See "Criminal Law,"-§ 61. Now fifty dollars.-See § 13. 3 Act of November 21, 1818, corrected. Sec. 3. It shall be lawful for the clerk of the county court of each county in this state, and he is hereby required, upon the terms prescribed by an act entitled "An Act to raise a revenue for the support of government, until otherwise altered by law," passed January 13, 1827, to grant licenses to be by him subscribed, to all hawkers and pedlers; for issuing and recording which licenses, the said clerk shall be entitled to receive as a fee, the sum of two dollars for each license, in addition to the said tax. Sec. 4. If any person shall forge or counterfeit any license or licenses, or travel with such forged or counterfeited licenses, knowing the same to be forged for the purposes aforesaid, such person shall forfeit the sum of two hundred dollars, one moiety thereof to the county, and the other moiety to him that shall prosecute and sue for the same, to be recovered before any court having competent jurisdiction. Sec. 5. Nothing herein contained shall be construed to extend to, or hinder any person from, selling or exposing to sale any sorts of goods or merchandise in any public market or fair within the state; but such person may do therein as he or she lawfully might have done before the making of this act. tables. riffs, consta tion to sales. Money at interest. Playing cards. Ib. Sec. 4. Licenses to tavern-keepers and retailers. five cents; for money loaned at interest, for every hundred dollars, twenty-five cents; on every pack of playing cards sold, given away, loaned, or otherwise disposed of, one dollar. § 8. For every tavern license in any city or town, there shall be paid as a tax, twenty dollars; for keeping a house of entertainment in any city or town, without retailing spirituous liquors, ten dollars; on every retailer of spirituous liquors in any city or town, fifteen dollars; on every retailer of spirituous liquors in the country, on the road or highTaxes to be ways, ten dollars; all of which taxes shall be paid to the clerk issuing the license, and by him immediately to the tax-collector; and the clerk shall receive for his services the fees heretofore allowed for issuing Restriction licenses; and no county tax shall be paid on licenses, except such as may be levied by the county court of such county, and all county moneys that may come into the hands of clerks in this state, shall be paid into their respective county treasuries. paid to the clerk. on county taxes. Ib. Sec. 5. Tax on bank shares. tax when § 9. On all shares of bank stock in any bank in this state, chartered by the authority of the same, or by the Alabama Territory, held by any individual, partnership, or body corporate, and on all shares held by any citizen of this state in the bank of the United States, there shall be levied and collected yearly a revenue at the rate of fifty cents on Additional each share of one hundred dollars: Provided nevertheless, That if banks refuse any of said banks, chartered by this state or the Alabama Territory, to pay specie. shall refuse to pay specie for their notes, in that case there shall be levied and collected an additional tax of fifty cents on each share held as aforesaid, in any bank or banks so refusing to pay specie for their notes; and the president and directors, or cashier, on making out their last dividend for each preceding year, shall return the amount of When paid. taxes, and pay the same into the treasury of this state, and shall produce the treasurer's receipt on or before the second Monday in DePenalty. cember, in every year; and on failure thereof, the president and directors of said bank, or any number of them in their corporate capacity, Defaulting shall pay to the state two thousand dollars; and in case of any such banks, how failure, it shall be the duty of the comptroller of public accounts to direct the solicitor of the circuit in which such defaulting bank or banks may be, to proceed to the recovery of the same, on motion in the cir cuit court; the said comptroller of public accounts giving notice in some newspaper published at the seat of government, Mobile, Huntsville, or Montgomery, to the said defaulting bank or banks, of the mo tion so to be made; and the certificate of said comptroller shall be deemed and taken as full and sufficient evidence of such default or failure. proceeded against. Ib. Sec. 6. wax-works, vity, slight of licensed. § 10. Every person who shall exhibit, or cause to be exhibited, for Museum, hire or emolument, any museum, wax-works, feats of activity, slight feats of acti- of hand, or plays, shall first obtain from the clerk of the county court hand, and of the county where the same may be exhibited, a license authorizing plays, to be the same, for which the party applying shall pay to the clerk twenty dollars for the use of the state, together with one dollar as a fee to the clerk for issuing the same; and the clerk shall account for the said tax in the same manner as he is required to account for taxes collected on Penalty for retail and tavern licenses: and every person who shall exhibit as aforeexhibiting said, without first obtaining such license, shall forfeit and pay the sum of two hundred dollars, to be recovered before any court having competent jurisdiction, at the suit of said clerk, or any other person in the name of said clerk; which sum so recovered, shall be paid over as aforesaid, after deducting therefrom one hundred dollars for the use of the person who may sue as aforesaid. without license. Ib. Sec. 7. § 11. Stud horses and jack-asses shall be taxed from and after the Stud horses first day of May, and the assessor shall take the lists of those articles and jack. |