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given in from
liable to ad ditional
1827—(19) $ 16. If any person shall remove property liable to taxation, within Sec. 14. the limits of this state, previously to the first day of March in any Property er. empt, if tax year, such property shall not be liable to taxation, if the owner of such in meiner property can produce a receipt to the assessor, showing that taxes state before have been paid on the same in the state from which the property may 1st of March.
h. have been removed, the same year. 191–(34) 17. From the first day of April to the first day of July in every Sec. 4. year, is hereby established as the time when the list of taxable property to be perty shall be given in, by every person living in this state who is
liable to pay taxes; which list shall contain an enumeration of the first of April to first of taxable property in his or her charge, within said county ;1 and in the July.
account of the lands, the particular description of the situation and quality of the same, and to what class it belongs; also each town lot of land, with the dimensions of and improvements thereon ; also the amount of sales of all merchandise sold within the year ending on the first day of March? immediately preceding the time at which the as
sessors are herein directed to commence the duties of their office; and Assessor to the assessor shall state in the last column of his list, the total amount state total of the taxes due from each person chargeable with taxes. And all per. Delinquents sons failing to make return of their taxable property as aforesaid, shall
ad. be deemed delinquents, and shall pay the assessor or collector fifty charge. cents, as a compensation for having to go to the place of residence of
such delinquent, for a list of his or her taxables, or the amount of Persons sick taxes due from such delinquent: Provided, That in case of sickness, or absenda or absence on business from the county, of any person having or owosworn list. ing taxable property, it shall be lawful for such person to send his
list of taxables to the assessor and collector, sworn to before any jus. Return by tice of the peace in the state : or any person may render his list of agent. taxables, sworn to by his agent. Ib. Sec. 5. 18. It shall be the duty of the assessors to advertise at three pubAssessor to advertise
to lic places in each captain's district, at least ten days previous to the days of giv. days herein established, for giving in taxable property ; and it shall be ing in tax
* the duty of the said assessors to attend at the muster ground in each
captain's district, two days of the time of giving in the list of taxable property.
19. At the time of giving in to the assessor a list of taxable progiven in on perty, the person giving in the same shall take the following oath or
affirmation, to wit: “I, A. B., do solemnly swear or affirm, that the list of taxable property which I have charge of in the county of
subject to taxation, contains a true statement, 10 the best of my knowadminister. ledge and belief: So help me God."3 Which oath the assessor is au
ses- thorized to administer to the person giving in the list. 1897—(19) $20. T'he assessor and tax-collector shall not, in any instance, receive Sec. 15.
for any list of taxable property, unless on oath ; and for every failure on Penalty for any receiving list his part to require such oath to be made, he shall forfeit and pay the
sum of twenty dollars; one half for the use of any person suing for
the same, and the other half for the use of the state. 1821-(34) $21. The assessor shall deliver to each individual whose property Sec. 16.
he assesses, a concise statement of the property assessed, and the Assessor's receipt. amount; which he shall date and sign.
ed by asses.
unless on oath.
1 By the revenue act of 1827, all lands, no matter where situated, are required to be returned to the assessor of the county in which the owner reside See proviso,~$ 5. .
» Now the first of May.-See 87.
3 It will be observed that this oath was framed according to the laws in force in 1821, and before the passage of the act requiring a statement of all taxable lands to be rendered in the county of the owner's residence.
Ib. Sec. 14.
Ib. Sec. 16.
22. If any assessor shall go to the house or usual place of abode, 1815—(15) of any person within his county, who hath in his or her charge any des
Assessor taxable property, and shall not find such person at home, he may leave may leave a
written a written notice at the place of residence of such person, requiring notice him or her to give in to him, on or before the day on which the assessor is directed to finish receiving lists of taxable property, his or her taxable property : and if such person fail to comply with the re- Penalty on quisitions of said notice, he shall be considered as a delinquent, and delinquents. shall be doubly taxed, according to the best information that the assessor can obtain: Provided, Where any person holds taxable property Taxable proin any other county than that in which he resides, and hath no agent perts
"county of in said county to give in the same, he may send to the assessor of owner's resi. such county, a list of his property in such county subject to taxation, gendered sworn to before, and certified by, some justice of the peace.
$ 23. If any person shall remove from the county in which he may 1897—(19) reside, after the first day of April in any year, without returning to the assessor a list of his taxable property, he shall return such list to moving after
first April, the assessor of the county to which he shall remove.
$ 24. In case of the neglect or refusal of any person or persons, to make return. give in a list of their town property, it shall be the duty of the assessor Town proto value the same; and the collector shall collect the amount of tax due perty not
given in, thereon, in the same manner as if the same had been given in by the may be valuowner or owners thereof.
ed by asses.
sor, and tax $ 25. Should any person or persons refuse or neglect to give in his, es collected. her, or their list of taxable property, on application of the assessor and Persons recollector of taxes, within the time prescribed by law, he, she, or they fusing to
give in, on so neglecting or refusing, shall pay a double tax on all property so re-application fused or neglected to be given in, to be collected and accounted for in lable to the same manner as other taxes.
26. It shall be lawful for the assessor and collector for the county 1b. Sec. 17. of Mobile, to commence assessing and collecting the taxes within the Collector corporate limits of the city of Mobile, on and after the first day of mence in March in each year.
first March, $ 27. No collector shall be authorized to collect any tax, until the 1894—(32) assessment shall have been completed, and a list thereof returned to collection he clerk of the county court of his county.
ment is com ý 28. The respective assessors and collectors shall proceed after the pleted. irst Monday in July, in every year, to collect the taxes, and shall pay 1821, (34) nto the public treasury, all moneys which may be due from them when to espectively, on or before the second Monday of December, in every
When paid into the
treasury. $ 29. The tax-collectors shall receive in payment of the taxes im-teas osed by law, any gold or silver coin, or warrants issued on the trea- Kind of ino
ney receiva ury of this state, or the bank bills or notes of such banks within this ble for taxes. ate as pay specie for their notes, and all other bank bills or notes that jay be received in the land-offices of the United States for this state.
30. The governor of this state on receiving information which 1b. Sec. 15. in be accredited, of the refusal, or stoppage, or failure, of any bank notify comp. banks either within or without this state, to pay specie for their troller of
banks' stoplls or notes, shall direct the comptroller to issue circulars to the seve- ping specie I tax-collectors in this state, apprising them respectively of such payments.
"Comptroller fusal, stoppage, or failure, on the part of such bank or banks to pay to issue cir
culars to lecie as aforesaid. $31. If any collector shall demand and receive of any person, more 1815—(15)
Sec. 16. oney than he shall be entitled to demand and receive, under color penalty his office as collector, he shall forfeit to the party, aggrieved three collectors for
· Ib. Sec. 14.
e n. Hal Governor to
times the amount of the same so extorted, recoverable in any court
having competent jurisdiction, together with costs. Ib. dec. 22. $ 32. When any person or persons liable to pay taxes, may, after
ons for being assessed, remove from the county in which he, she, or they musing after arsenement, may have been so assessed, not having paid their taxes, the collector certificate to be forward. of the county in which he, she, or
edo of the county in which he, she, or they may have been so assessed, ed, is hereby required to send, certified under his hand, a transcript from
his tax-list to the collector of the county where such delinquent or de and distress linquents may be ; and the collector of such last mentioned county, and sale
is authorized upon such transcript to proceed to make the money by distress and sale, or otherwise, and immediately transmit the amount so made to the collector who sent the said transcript; for which services the collector making the said money shall receive the compensation
allowed by law for similar services. I. Sec. 19. $ 33. If any assessor or collector, shall be sued for any matter or When sued,
all thing done in pursuance of the powers given in this act, he may plead may plead the general the general issue, and give this act and the special matter in evidence. 1891-(34) $ 34. All persons who may be appointed to collect the taxes of Sec. 13. any county in this state, are hereby authorized and empowered to Collector may collect collect all arrearages of taxes, that may remain unpaid to the perarrearages sons appointed to collect the same ; under the same regulations as are due his predecessor. prescribed for the collection of taxes in other cases. 1815–(15) $ 35. All lists of taxes shall be considered as having the force and Sec. ll... effect of an execution ; and it shall be lawful for all assessors and colList of taxes to have the lectors of taxes, from and after the first day of September in each year, force of an execution,
1,9 to proceed to make distress and sale of the goods and chattels, lande after the tirst and tenements, of all persons in arrear for taxes: a Provided, Thai 'a 1892) (34) notice of such sale shall have been given, by advertisement at the Sec 10 door of the court-house of the proper county, and at least two other of goods and public places within the county, at least ten days previous to the day chattels.
of sale, where the distress shall be of the goods and chattels ; and where the delinquent has no goods and chattels within the county, then the lands and tenements of said delinquent within the county mas be sold by the collector, or so much thereof as will be sufficient w
satisfy and pay the amount of taxes due from such delinquent, location Notice ofsale ther with all costs and charges accruing thereon : Provided, That the of lands. collector shall have given in the nearest newspaper published in Revidents territory in the case of residents within the same, at least three months Non mi notice; and in the case of non-residents, at least six months' notice
of the time and place of sale, previous to such sale: wbich novice Description shall contain a particular description of the land for sale ; on a
water-course it is; and by what lands the same is bounded; and !
whom the same was granted, or by whom the same is now owde Senfants or claimed. And when real property is sold, the sale shall always
Brettene be at the court-house of the proper county ; and there shall , Sve
v ise be sold in one lot, more than three hundred and twenty acres How land ; but if one lot shall not sell for the amount of taxes due to
the delinquent, together with all costs and charges that shall ha accrued thereon, the collector shall sell as many lots or para lots, as shall raise the full amount due ; but in no case shall the com
lector sell anr more land than shall be sufficient to raise such suns Wwwe shall be due: and the collector shall be entitled to demand
* Tvorive from each delinquent whose property shall have been
of the lands of infants
sessed to be a
make a deed
if conveyance : Provided, That if the land of any person under age or Redemption psane be sold, it shall be redeemable at any time within one year of fter such disability be removed, upon repaying the amount that the and insane vurchaser may have paid, inclusive of subsequent taxes paid on said persons. and, with interest thereon at the rate of six per cent. per annum, intil the time of redemption.
$36. It shall be lawful for all tax-collectors, other officers or per- 1814–(16) ons, who by law are required to advertise any notice in any news- Sec
In what papaper in this territory, to publish the same in that paper which is pers notice
may be pubnost convenient to the person or persons thus required to advertise. lished.
$ 37. The taxes imposed by virtue of this act, shall be preferred to 1815—(15) Il incumbrances and securities whatever : and if any person between Perez,
Taxes to he time of rendering a list of his taxable property to the assessor, and have prece.
dence of all he time at which the collector is authorized to make distress, shall other incum. le about to remove without the limits of his county, the collector upon brances. eceiving information thereof, shall immediately make distress of the may distrain foods and chattels of the person about to remove, sufficient to satisfy where per he amount of taxes that he may owe, and sell the same upon giving about to he notice herein before directed, in the case of goods and chattels ;a a See 35. ind all taxes assessed on any person or persons under this act, shall Taxes as.. le a lien upon his real property lying within the county in which the lien on real issessment was made, from the first day of January of that year. property. $38. Every collector of the territorial or county taxes who shall 15. Sec. 20.
Collector to sell any real estate to satisfy any tax imposed by lawful authority, ma thall execute to the purchaser or purchasers thereof, a deed of con- for real es
ate sold. leyance immediately, which deed shall be good and effectual both in late aw and equity; and in every such deed, the collector making the jame shall recite, that the real estate thereby conveyed, was sold for axes, and the consideration ; but no deed given in manner aforesaid, Deed not to ihall be recorded until the expiration of one year from the date there-be fecorded f, but may nevertheless be proved; and if the person whose estate year. nay have been sold and conveyed as aforesaid, or his or her heirs, Estate re.
deemable. xecutors, or administrators, or his or her agent or attorney, shall de within the year tender to the purchaser, his or her heirs, executors, 3r administrators, or his or her agent or attorney, or in case of his, her, or their absence from the territory, then to the collector of the taxes, who sold and conveyed such real estate, the consideration money paid or the same, and amount of all subsequent taxes that shall have been jaid on such real estate, with interest thereon from the dates of such ayments, at the rate as stipulated in the eleventh section of this act," intil such tender be made, the deed given for such real estate thus old and conveyed shall be thereby vacated and made void, and the leed be given up.
39. When the time shall have expired within which the lists of 1827–(19) axable property are to be received, it shall be the duty of the assessor Seo and f taxes to ascertain whether there be any lands or town lots within lots sold preiis county, sold under the authority of the United States, previous to first Sept:
given in, to Although the taxes imposed by this act (1815—(15,)) have been abolished y the various revenue laws passed from time to time, the provisions of this sec- tased. lon are conceived to be of a permanent nature, and to apply to collections nder the existing revenue laws, however modified. It is to be observed that he latter clause giving a lien on real property from the first day of January, is 1 accordance with a previous section of the act, which rendered the owners + possessors of property on the first day of January, liable for the taxes of that ear. Hence, if applicable to the present law, the reason and intention of the nactment, would create a lien only from the first day of March.-See § 15.
*The rate of interest here alluded to has been repealed. It is now fixed at wenty-five per centum per annum.-See § 42. .
vious to the mises may
the first day of September, one thousand eight hundred and niceteen, which have not been assessed ; and in case any such be found, which have not been forfeited, he shall assess the same according to the rate of assessment prescribed by law on town lots and lands, for which a complete title has been obtained, and such lots or lands shall be doubly
taxed. 1. Sec. 9. $ 40. The collectors of taxes in the several counties shall, at the Where title
time and in the manner prescribed by law, a make distress and sale of is incom. We and w
wanci P plete, and the goods and chattels, lands and tenements of all delinquents, in mak. other proper ty cannot be ing returns of taxable property, or in payment of taxes; and in cases found, pre- of taxes assessed in the manner directed in the preceding section, on be rented. lands or town lots, to which a complete title has not been obtained, a Sec $35.
and in which other property sufficient to satisfy the taxes due, together with all costs and charges accruing thereon, cannot be found, it is hereby expressly made the duty of the respective collectors of taxes to give notice by advertisement at the door of the court-house of the proper county, and at two other public places within the county, that on a certain day (which shall be at least thirty days after the date of said advertisement,) he shall, at the court-house of his county, offer for rent the town lot or lots, or so much of the land or lots, (as the case may
be,) and for such term, as may be necessary to satisfy the taxes due, Terms of
and costs and charges thereon; and he shall accordingly offer for rent, rent, and
to the highest bidder, until the first day of January succeeding the quantity to be rented. January immediately ensuing, the town lot or lots, or such portion of
the lands, (as the case may be,) and he may designate, beginning in the case of lands with ten acres, or with as much less than ten acres as may be necessary to pay said tax and costs; or by adding ten acres thereto, as often as may be necessary to obtain by such rent, a sufficient sum to satisfy the taxes and costs; and in case the town lot or lots, or lands, cannot be rented for a sufficient sum on the terms aforesaid, they shall be offered for two years, from the first day of January immediately ensuing, or until a complete title to the same shall be
produced, or the same shall be forfeited to the United States : ProOwner's vided, That the production of a complete title shall, in every case right of
aforesaid, entitle the owner to the possession of the premises, upon reimbursing the amount paid for taxes, and charges thereon, to the party by whom such payment has been made, and saving to
the occupant the crop which may be on the premises ; and should Overplus of the rent in any case exceed the amount of taxes and charges, the right
owner of the town lot or lots, or land, (as the case may be,) shall be
entitled to receive the overplus. Ib. Sec. 10. 41. The collectors of taxes, respectively shall, by an instrument convey use to
use to of writing, convey to the party renting the premises as aforesaid, the party rent. use thereof for and during the time for which they were rented; and Fee therefor shall, in addition to the compensation allowed by law, be entitled to two dollars. receive two dollars for executing every such instrument of writing ; and
such instrument conveying the use of the premises as aforesaid, shall Tenant in be good and sufficient both in law and equity : Provided, That when. possession.. ever the collector shall find the tenant in possession, who may refuse when guilty of a forcible to pay tax, or render possession of the premises, which may be thus detainer.
taxed and unpaid, he shall have full power to proceed instanter in the same manner as is or may be authorized in cases of forcible entry and detainer; and the refusal of the tenant in possession, to render pesceable possession of the premises on demand, shall be considered as eri
dence of forcible detainer. Ib. Soc. 11. § 42. The tax-collector shall be authorized, and he is hereby reCollectors to
lo quired, to convey by deed any land he may sell under the provisions convey