tions shall be forthwith instituted, and carried on to final judgment and execution in the name of the chief justice, to whom the same shall be given, and against the person or persons contravening the same. violating 63. Every person contravening the provisions of this act shall b. Sec. 4. forfeit and pay the sum of one hundred dollars, for each offence, to Penalty for be recovered in any court having competent jurisdiction of the same, this act. one half to the use of the informer or person suing for the same, and the other half to the use of the county where the offence may be committed. Sec. 3. riving at the port of Mo turn to tax when re § 64. It shall be the duty of all owners, consignees, or masters of 1823—(41) vessels, before he or they shall sell, barter or exchange, or attempt to Owners, &c., sell, barter or exchange, in the city of Mobile, any goods, wares, or of vessels ar merchandise, or other commodity or commodities from on board of} any ship or vessel, arriving at the port of Mobile, from parts beyond bile, to reseas, or from the wharves of said city, to make return to the assessor collector and collector of taxes for the county of Mobile, whenever required quired, all by him, of the whole of the goods, wares, and merchandise, or other goods, &c., commodities imported by him, her or them respectively, and intended imported, for sale, barter and exchange, from on board of such vessels, or from the wharves of said city; and moreover, whenever so required by and make rehim, shall make just and faithful return of all his, her or their sales, turn of sales. and pay over at the same time, to said assessor and collector, the same tax on the amount of his, her or their sales, which is now paid by resident citizens of this state, under the penalty for every failure, ne- Penalty. glect or refusal so to do, of one hundred dollars, to be recovered in the name and for the use of this state, before any court having competent jurisdiction thereof: Provided, That nothing in this act shall Auctioneers be so construed, as to prevent auctioneers from selling at private sale may sell their their own goods, subject however to the same taxes as are now allow- private sale. ed by law, nor shall it apply to the sales of executors and administrators, sheriffs and constables: Provided, Nothing in this act shall be Proviso as to so construed as to impose a tax upon any articles sold by boats trading boats. up and down any river in this state. AUCTION DUTIES. own goods at Sec. 1. Certain sales exempt from the payment § 65. Nothing in this act (to regulate sales at auction) contained, 1818—(16) shall extend to any sale or sales by auction of goods, wares, or merchandise, made pursuant to or in execution of any rule, order, decree, at auction sentence or judgment of any court of the Alabama territory, or made in virtue of any distress by law, or in consequence of any bankruptcy of duties. or insolvency pursuant to any law concerning bankruptcies or insolvencies, or made in consequence of any general assignment of property and effects for the benefit of creditors, or made by or on behalf of executors or administrators, or made pursuant to the directions of any law of the Alabama territory touching the collection of any tax or duty, or disposal by auction of public property of the United States or of the Alabama territory, nor to any such sale or sales by auction of ships or vessels, their tackle, apparel and furniture, or the cargoes thereof, which shall be wrecked or stranded within the Alabama territory, and sold for the benefit of the insurers or proprietors thereof. § 66. All goods, wares, and merchandise, which may be sold by the 1828-(41) public auctioneers in the several counties of this state at private sale, shall Set 1 be subject to the payment of the same tax, as if the same were sold at tion sales 1 See title "Auctioneers,"—§ 1, 6, 7, 8, 9. Private auc subject to the same tax as public. 1829-(7) Sec. 1. Auctioneers to make re yearly to on oath, public auction, which tax shall be levied, collected and paid over by the several assessors and collectors of taxes, in the manner now provided by law for the collection of other taxes. § 67. It shall be the duty of every auctioneer to make out and for ward to the comptroller of public accounts, on or before the second Monday in December in each year, a correct statement of the amount turn of sales of all sales made by him at auction, subject to duties, during the twelve comptroller months immediately preceding the first day of November of the year in which such statement is made; which statement shall be accompanied by the affidavit of the auctioneer, his clerk or agent, sworn to before the judge of the county court, or in his absence, before any justice of the peace of the county in which he resides, that the statement is a correct duplicate of the one furnished the tax collector. to 1st November. How sworn to. Ib. Sec. 2. for not fur nishing stateinent. How levied. 1809-(9) Sec. 1. Surpluses of county taxes raised for special § 68. On failure of any auctioneer to furnish the statement aforesaid at or before the time required by the first section of this act, he shall forfeit and pay for the use of the state, the sum of one thousand dollars, to be levied and collected by the tax-collector in the manner provided by law for the collection of the state and county taxes, and the certificate of such failure by the comptroller of public accounts, shall have the force and effect of an execution, and the tax-collector shall distrain and sell any real or personal property belonging to the said auctioneer or his securities, which may be necessary to satisfy the forfeiture aforesaid, and the same shall be accounted for by the taxcollector, as other taxes. COUNTY TAXES. § 69. All surpluses of money due from any collector of any special county tax, under any law providing for a county tax for a special purpose, after a full payment of all appropriations arising under such law, shall be for general county purposes, and shall by the collector be purposes, to paid over to the county treasurer of the proper county; and on failure be applied to general to do so, the county treasurer of the proper county shall have the County pur- same mode of recovering any surplus arising as aforesaid, as is given him against collectors of general county taxes. poses. 1812-(7) County court tax. Not to ex state tax. § 70. The county courts at their first or second term after the first Sec. 1. day of January in each year, shall, according to the demands of their authorized to respective counties, be authorized to lay a tax upon the same property lay a county and objects, as are subject to territorial taxes according to the assess ment for that year: Provided, That the county tax shall not exceed ceed half of upon each particular article or object, one half of the territorial tax. And the county tax shall be levied and collected by the tax-collector, at the same time, and in the same manner as the territorial tax, and shall be paid by the collector into the hands of the county treasurer, at the same time, as the territorial taxes are required to be paid into the hands of the territorial treasurer, and shall be in all respects under the same regulations and restrictions, which by law are provided for the due collection and payment of the territorial tax. How levied and collect ed. Ib. Sec. 4. rect appro § 71. It shall be the duty of the county courts to direct the appro Court to di- priation of the money which may come into the county treasury. § 72. The county courts shall not appropriate the funds of their counties to any objects, but such as are contemplated by law. priations. Ib. Sec. 6. Funds, how appropri. ated. 1 The judge of the county court and commissioners of revenue and roads. See "Commissioners," &c.,-§ 1. Tax-collect §73. Where any tax-collector has returned any delinquent, it shall b. Sec. 7. be the duty of such tax-collector, or his successor, (if in his power or's duty as afterwards,) to collect the tax of such delinquents, and make return to delinthereof at the same time as above provided. quents. Sec. 3. 74. For the purpose of providing a fund to defray county ex- 1815-(5) penses, the sum of two dollars shall be taxed in the bill of costs, on Tax of two all suits hereafter to be commenced in this territory, and shall be as- dollars imsessed and collected at the same time and in the same manner as other posed on all costs of suits, and paid immediately after collection into the county treasury of the county wherein such suit was instituted. suits. County court § 75. It shall be lawful for the judge of the county court, and com- 1821—(34) missioners of roads and revenue in any county in this state, to direct Sec. 20. the collector of the taxes to collect any current money circulating in may instruct their counties, in payment of county taxes, and the collectors shall what kind of collect according to such direction. collector money to receive. Proceedings failing to col over the § 76. If any collector of taxes in this state, shall fail to collect and 1822-(32) pay over the county tax within the time prescribed by law, it shall be the Sec. 1. duty of the judge of the county court, to hold a special court to try such against coldelinquent collector: and if it shall appear that he has so failed to col- lectors for lect or pay over such county tax, it shall be the duty of the judge, on lect or pay motion of the county treasurer, to enter up judgment against such collector, and his security or securities in office, for the amount of said county tax so due and unpaid, together with fifteen per centum as Damages. damages on the amount: Provided however, That ten days' notice Notice. at least shall be given to such delinquent collector, and his security or securities. (1) county tax. TREASURERS-STATE AND COUNTY. NOTE. The duties of state and county treasurer, although totally independ ent of each other, are so blended in some of the earlier acts, that it is now impossible to separate them without remodelling all the laws by which they are defined. Hence they are united under the same title. For the county treasurer's appointment, bond, and term of office,-See "County Officers." Art. 4, Sec. 1. A STATE treasurer shall be annually elected, by joint vote of Con. Ala. both houses of the general sasembly. 23. surer's ap §2. The state treasurer shall perform the duties and be subject to State treathe responsibilities heretofore appertaining to the office of territorial pointment. treasurer. 1819-(9) Sec. 6. responsibili Sec. 1. §3. The territorial treasurer shall keep his office at the place de- Duties and signated by law for the sitting of the general assembly; and shall, tep prior to entering on the duties of his office, take and subscribe an oath 1803—(8) of office, and give bond, with at least two good and sufficient securi- Office at seat ties, payable to the governor for the time being, and his successors in of governoffice, in the penalty of bone hundred thousand dollars. [a 1811-(14) ment. [b 1823-(37) Bond. § 4. The condition of the territorial treasurer's bond shall be in the Sec. 1.1 words, or to the effect following, to wit: "The condition of this ob- Sec. 2.] ligation is such, that if the above bounden shall Ib. Sec. 2. from time to time, and at all times, render a just and true account to Condition of the legislature of the Mississippi territory, when by them thereunto treasurer's required, of all the moneys, securities, stock, and other property of bond. (1) A motion in the name of the state will not lie against a tax-collector, for failing to pay over the county tax. (It should be in the name of the obligee in the bond, or his successor.) Mayberry et al. v. The State, 1 Stewt. Rep. 266. the state the said territory, which shall come to his hands, or be committed to his charge; and deliver the moneys, securities, stock, and other property of the said territory, in his hands, together with all documents, instruments of writing, papers and books belonging to, or for the use of the said territory, to his successor in office; and shall well, honestly, and faithfully perform all the duties of his office; and shall answer for all improper appropriations, waste, embezzlement, or destruction of the said moneys, securities, stock, property, documents, instruments of writing, papers, or books, which shall be done or committed by any person or persons, to be by him employed in the said office: then this obligation to be void, otherwise to be and remain in full force and To be filed in virtue." Which bond shall be executed before the governor, and secretary of with the oath thereon endorsed, filed in the office of the territorial state's office. consolidated. secretary. Ib. Sec. 1 & 3 § 5. The county treasury's bond shall be made payable in like manCounty trea- ner, and the condition thereof shall be the same as that of the bond of surer's bond. the territorial treasurer; changing therein the words "Legislature of the Mississippi territory" into "county court," and the word "territory" into "county." Ib. Sec. 4. Adjustment of accounts office. § 6. If any treasurer die, resign, be discharged, or cease to hold his office; then such treasurer, or if he be dead, his heirs, executors, or adwhen out of ministrators, shall fairly and regularly state the account, and deliver the moneys, securities, stock, property, instruments of writing, and books, of the territory or county, in his possession, to the succeeding treasurer; who, if a territorial treasurer, shall make report thereon to the legislature; or if a county treasurer, to the county court: and the said report, if confirmed by the legislature or county court, shall be a discharge of the late treasurer's bond; which in such case shall be delivered to the said treasurer, or his heirs, executors, or administrators. Ib. Sec. 5. General duties of treasurers. surers to be § 7. It shall be the duty of the said treasurers to receive and keep the moneys of the territory or county, for which they are appointed; to disburse the same agreeably to law, and take receipts for all moneys which they shall pay; to keep accounts of the receipts and expenditures of the public money, and in case of county treasurers, to keep accounts of all debts due to or from the counties respectively, for which they are treasurers; and direct prosecutions for debts that are or shall County trea- be due to the county, for which they are appointed. And for this furnished by purpose they shall be furnished by the clerks of the several courts of clerks annu- justice respectively, once in every year, with authenticated extracts ally with ab- from the records and dockets of their respective courts, of all fines. forfeitures, amercements, judgments, and orders entered into such courts, whereby moneys may be accruing or arising to the use of the counties respectively. And if any clerk as aforesaid, shall neglect his clerks for not duty herein, he shall be liable to pay a fine to the use of the county, in the discretion of the court where tried, not exceeding two hundred dollars, to be levied by complaint of any county treasurer, or of any attorney general, and on conviction thereof had in any court of competent jurisdiction. stracts of fines, &c. Penalty on furnishing, &c. Ib. Sec. 6. treasurer to to the legisla § 8. It shall be the duty of the territorial treasurer to make reports Territorial and give information to the legislature of this territory: or in their remake reports cess, to the governor, in person, or in writing, as he may be required, ture or gov. respecting all matters referred to him, or which shall in any wise appertain to his office; and generally to perform all such services relative ferred, to the finances as he shall be directed to perform. And it shall moreover be his duty to prepare and lay before the general assembly, at the commencement of each annual session thereof, a report on the subject of finance, containing estimates of the public revenue and ernor, on matters re and an an nual report on the finances. public expenditures, for the purpose of giving information to the general assembly, in adopting modes for raising the money requisite to meet the public expenditures. surer to re § 9. It shall be the duty of the county treasurers respectively, to b. Sec. 7. make reports, and give information to the county courts of the coun- County treaties wherein they are appointed, in person, when thereunto required, port, in perrespecting all matters in anywise belonging to their offices, and gene- required. rally to perform all such services relative to the finances of the counties, as they shall be directed to perform. son, when account, how § 10. It shall be the duty of the said treasurers, and each of them, b. Sec. 8. to state in fair books, the amount of moneys which they shall receive Treasurers' for taxes, impositions, debts, fines, penalties, forfeitures, or any other to be kept. account whatsoever, for, or in behalf of this territory, or of the county in which they are respectively appointed; and which they shall pay in pursuance of acts of the legislature, in such manner that the net produce of the whole revenue, as well as every branch thereof, and the amount of disbursements, in payment of the several demands, may distinctly appear; and the territorial treasurer shall, from time to time, lay the same, and all other his proceedings, relative to his office, before the legislature: and each of the county treasurers shall, in like manner, lay the same, from time to time, and all other their proceedings, relative to their office, before the county court of the county wherein they are appointed. County trea 11. The county treasurers are hereby empowered and required to 1811-(14) examine the accounts, dockets, and records of the clerks and sheriffs of Sec. 3. their counties, for the purpose of ascertaining whether any moneys, of surer to exright belonging to such county, may be in their hands, and to use all lawful ways and means to recover the same. amine accounts, dock. ets, &c., of clerks and Sec. 1. 12. The treasurer of this state is hereby appointed an agent on sheriffs. the part of the state of Alabama, to receive of the treasurer of the 1822—(31) United States, or from such person or persons as may be appointed State treafor that purpose, the whole, or any part of the three per cent. of the pointed net proceeds of sales of lands made in this state, since the first day of September, eighteen hundred and nineteen. surer ap agent to re ceive the 3 § 13. The treasurer of this state is authorized and required, to give a receipt or receipts, as treasurer, for so much of said fund as may be Treasurer's by him received; and the receipt or receipts so given, shall be bind- receipt binding on this state for the amount so received. ing on the state. Sec. 1. a registry of 14. The county treasurers of the respective counties, shall receive 1826—(32) all claims which may be presented by any person or persons against County trea the county, and which have been duly authenticated according to law, surer to keep and record the same in a well bound book, to be kept by them for claims that purpose, noting particularly the day on which the same was presented; and shall in like manner keep a record of all claims which they presented, or may pay and discharge, noting particularly the day on which they were respectively paid. against the county, as paid. Claims paid 15. The county treasurers shall pay the claims due from the b. Sec. 2. counties respectively, agreeably to the order in which they stand recorded, and not otherwise. in order of registration. to appoint treasurers' § 16. It shall be the duty of the judges of the several county courts, D. Sec. 3. to appoint three fit persons, once in each year, to examine the books County court and vonchers of the county treasurers, and report the situation of the examiners of same, accompanied with a statement of all the claims which have been books, &c., filed, and also all claims which have been paid off by said treasurers. annually. § 17. If any county treasurer shall fail to comply with the duties b. Sec. 4. required by this act, he shall be fined in a sum not less than one hun- Penalty for dred dollars, recoverable in any court having competent jurisdiction, duty. neglect of |