provements thereon, shall be taken into the estimate, except such improvements as are in this section hereinafter enumerated, or as may be specially directed by law, to be valued and taxed seperately from the land on which they are situated 3d How to value or to which affixed. Third, all grist mills, oil mills, and saw mills, &c. mills, all distilleries, breweries and tanneries, all iron, brass and copper founderies, together with all manufactories of whatsoever kind or description, shall be valued at their real, value in money, with respect to situation and income, at 4th. How to eas the time of the assessment. Fourth, all lots or parcels of timate town lots land improved or unimproved, in any city, town or village, and improvem'ts. incorporated or unincorporated, with all dwelling houses, ware houses, wharves. store houses, shops, offices, livery stables, or any other building or structure erected thereon, shall be valued at their real value in money, taking into consideration all local and other advantages. Fifth, all slaves except mechanics, cooks, seamstresses, barbers, or of some other trade, craft, or occupation, which renders them of extra value, or those who from unsoundness or 5th. Slave, under disability, are of less value than ordinary slaves, of like 10 years $175 age or sex, shall be valued and assessed as follows, to-wit: From 10 to 20. Those under ten years of age. at one hundred and sev- From 20 to 30 enty-five dollars. Those between ten and twenty years of $550. age, at four hundred and seventy-five. dollars. Those be- From 30 to 40 tween twenty and thirty years of age, at five hundred and From 40 to 50 fifty dollars. Those between thirty and forty years of age at $250. four hundred dollars. Those between forty and fifty years of From 50 to 60 age, at two hundred and fifty dollars. Those between fifty Mechanics and aud sixty years of age, at one hundred dollars. Mechanics slaves of extra and others of extra value, or those who from nusound- value or unsound ness or disability are of less value than slaves of like age or to be judged of sex, shall be valued at whatever price the assessors from by assessors. the best information to be obtained by them, may adjudge them to be worth. $475. $100. $400. and of less value affected by sale Section 49. And be it further enacted, That the ben Lien on real esof the State for all taxes for State and county purposes, shall tate attaches 1st attach on all real estate on the first day of March annually; March, and not and such lien shall be perpetual for the amount of all tax- or transfer. es which have heretofore accrued, or which may hereafter accrue under the provisions of this act, with the interest, penalties and costs in each case, until such taxes, interest, penalties and costs shall be fully paid; which len shall in no wise be affected or destroyed by any sale, transfer or alienation of any such real estate hereafter made. Section 50. And be it furthenacted, That the Com-, missioners Court may annually a he term of said Court, Com'rs may levy provided by this act to be holden on the first Tuesday af- a county tax not ter the first Monday in August, levy a tax for county pur- on State ass'mt. B over 100 per ct. who shall collec poses, not exceeding oue hundred per centum, on the And issue its war amount of assessment for the State, for which amount so rant to the col levied, the said Court shall issue its warrant to the tax collector of the county, who shall collect the same at the same time and in the same manner as the State tax may be collected; and all taxes collected under any such warrant, he shall pay into the County Treasury, at such time, and in such manner as said Court may prescribe. and pay it in co. treasury. Valuation of real Section 51. And be it further enacted, That the valestate to be cor- uation and assessment of real estate first made under the in 1849, to rem. And in 1853 and every 4th year a new val'n, by the assessors. all lands which rected by ass'rs. provisions of this act shall be revised and corrected by the ain 4 yrs. subject assessors, in thre year eighteen hundred and forty-nine, and 10 correction by the valuation and assessment then made subject to such board of equal'n. revision and changes as may from time to time he made by the State and county boards of equilization, shall be and remain the valuation for the next four years; and in the year eighteen hundred and fifty three, and in every fourthyear thereafter, there shall be a new valuation and assessment made agreeably to the provisions of this act. Provide ed however, that the assessors shall annually value and assess all real estate that may have become taxable since the last assessment by the expiration of five years from the. date of its sale by the General Government, and shall alProv. to include so note and report to the board of equilization every material increase or decrease in the value of any real estate have become taxable by expiration previously assessed, by reason of the erection of new imfrom date of sale. provements thereon, or the destruction or abandonment of They shall report improvements included in the estimate of the last assesschanges to board of equalization. ment, and upon the report of the assessors of any such changes in valuation, the board of equilizati on shallmake such additions or deductions from the valuation of real estate so affected as to them shall seem just and proper, and shall have the assessment books corrected accordingly: Provided further, that there shall be an annual assessof real estate if ment of the real estate in cities and towns, if, in the judgcom'rs think pro- ment of the Commissioners Court of the county in which such cities or towns are situated, the increased or diminished value of the real estate requires such assessment. Embezzlement by Section 52. And be it further enacted, That if any tax collectors de- tax collector shall appropriate to his own use any moneys fined and punish- by him collected, under any assessment of any State, county, or special tax, he shall be deemed guilty of embezzlement, and on conviction thereof by indictment, shall be punished by imprisonment in the Penitentiary for a térin not less than two, nor m than ten years. Annual ass'ment in cities & towns per. ed. under this act Section 53. And be further enacted, That in case False swearing of the willful violation of any oath or affirmation, administered and taken under the requirements of this act, the party guilty of such wilful and corrupt violation as afore perjury. not returning an. said, shall be deemed guity and subjected to all the pains Section 55. And be it further enacted, That any notice which may by the provisions of this act be required to be given to defaulting assessors, collectors, tax payers or others, may be given to the party personally, or left at his or her usual place of abode. How recovered. Notice to be giv- ally or left at the Assessors may Section 56. And be it further enacted, That the assessors may by notice posted up at three or more public notify inhabitants places in the district, notify the inhabitants thereof at the of time und place time and place they will attend to receive lists of all polls of receiving liste. and estate real and personal not exempt from taxation, which lists shall so designate and identify the several species of taxable property as to enable the assessors to distinguish and separate each species of property taxed, and properly arrange and enter the same on their assessmen books, each under its proper head. And when any such Section, 57. And be it further enacted That each Persons to value person rendering a list of taxable property shall value all their property. such property as the law requires, to be valued by the owner or party to whom assessed. list shall embrace any slave or slaves the same shall be de. Slaves to be dess scribedby name and age; and said list shall further set forth and age. whether any of such slave and which of them shall be mechanics, cooks, seamstresses, barbers, or of any other trade cribed by name chanics, eooks. craft or occupation, that shall render such slave of extra And whether me- sessment. Section 58. And be it further enacted, That every List to be verified list of taxable property rendered to the assessor shall be by oath in writing verified by the oath of the party rendering the same, which and signed, &c. oath shall be in writing signed by the party and certified by the assessor by whom administered, and shall be returned by the County assessor to the Clerk of the County 1 Oath List of property may be sent to Court, by whom it shall be filed and kept, and every such oath shall be in form following. "I do solemnly swear (or affirm as the case may be) that the list of taxable property here with rendered, both as to quantity, description and valuation is correct, and true, to the best of my knowledge and belief." Section 59. And be it further enacted, That any perin anothor c'tv. son owning taxable property in another county than the assessor,sworn to county of his residence, and having no agent in said county to give in the same, he may send to the assessor of said county, a list of his taxable property, sworn to before, and certified by, some justice of the peace in the manner and form as prescribed by law. and certified. Assessment in Mobile to be between 1st Feb'ry & 1st May. Collector not to collect till fur, Section 60. And be it further enacted, That the assessment within the corporate limits of the City of Mobile, shall be made between the first day of February and the first day of May in each ard every year. Section 61. And be it further enacted, That no collector shall be authorized to collect any tax until furnished by the Clerk with a certified copy of the assessment book, renished with ass't. turned by the county assessor, and corrected by the Commissioners Court and board of equilization. books. Section 62. And be it further enacted, That the tax collector shall receive in payment of all taxes levied by law, ceived for taxes. any gold or silver coin, or warrant, issued by the Treasury of the State, the bills or notes of the Bank of the State of Alabama, or any of its branches, and the bills or notes of specie paying banks of this State, and Treasury notes of the United States. To show for Secton 63. And be it further enacted, That it shall County clerk to be the duty of the Clerk of the County Court in each counrender list licen- ty, on or before the first Monday of November in each and ses annually. every year, to render to the tax collector of his county, a statement on oath, of all licenses granted from which any whom & for what revenue may have accrued to the State from the time of granted and am't his last annual statement, and every such statement shal exhibit to whom and for what each license was granted, as well as the amount received; and a duplicate of every Such statement said Clerk shall transmit to the Comptroller of Public Accounts, on or before the first Monday in December received. Duplicate to be sent to the Comp. by 1st Monday in Dec. For failure a fine nor more than $1000. Section 64. And be it further enacted, That any not less than 100 Clerk failing to render either of the statements to the tax collector, or the Comptroller, at the time and in the manner prescribed in the preceeding section of this act, shall forfeit and pay for every such failure, a fine of not less than one. hundred, nor more than one thousand dollars, to be recov ered on motion of the Comptroller in the Circuit Court of, Montgomery county, upon proof of fifteen days previous notice to such delinquent Clerk. clerk defined. Section 65. And be it further enacted, That if any Embezzlement by Clerk of any Court in this State, shall convert to his own use any taxes or moneys by him received or collected under the authority or provisions of this act, or any revenue law hereafter enacted he shall be deemed guilty of embezzlement, and on conviction thereof by indictment, shall be Punishment. punished by imprisonment in the Penitentiary for a term not less than two, nor more than five years. 3 months in the nearest paper, Section 66. And be it further enacted, That when Real estate if any real estate shall be assessed for taxation, and the taxes taxes not paid 10 for the same shall not be paid, it shall be the duty of the beadvertised tax collector to advertise the saine once a week for three once a week for months in some newspaper of the most extensive circulation, published in the county where the real estate is situa- which shall cons ted; and if there be no newspaper published in the coun- tain a description of the property, ty, then in a newspaper published in one of the adjoining name of the percounties having the largest circulation nearest to the place son, am't of taxes where the land lies, and also by notice at the Court house and expenses, & if not paid, propdoor of the county; which advertisement shall contain a erty to be sold for description of the property as assessed the name of the cash. person to whom assessed, and the amount of the taxes due, and all expenses, including the cost of advertising; and if the same shall not be paid before the day of sale, he shall expose so much of said real estate to sale to the highest bidder for cash, as will pay the taxes and costs as aforesaid; and said real estate shall be sold, if in town' lots in such subdivisions as are recognized in said city or town; and if land then in subdivisions of not more than for Land in tracts of ty acres; and the owner of all real estate so sold, shall acres to be sold have the right to redeem the same within two years, on for axes, & may the payment of the purchase mouey, and all cost with interest thereon, at and after the rate of twenty-five per cent per annum, from the day of sale to the day of payment during the said two years. not more than 40 be redeemed in 2 years. X Section 67. And be it further enacted, That when Tax collector to any sale such as is provided in the preceeding section shall make a deed, and have been made, it shall be the duty of the tax collector to what it shall cons make a deed to the purchaser, reciting the description of tain. the property sold, the amount of taxes and costs due on the same, and for what year, and that the same had been advertised agreeably to law, and also the amount for which treasurer for use said real estate had been sold and said deed with the Surplus of sale to foregoing recitals shall convey to the purchaser all the be paid to 'ty. right, title and interest, legal or equitable, of the owner in of owner. and to said property. And if any real estate shall sell for |