General, Superintendent of Education, Commissioner of Agriculture, and Representatives in the General Assembly are elected on the first Monday in August, 1892, and every second year thereafter; Senators from the odd-numbered districts, on the first Monday in August, 1892, and every fourth year thereafter; Senators from the even numbered districts on the first Monday in August, 1894, and every fourth year thereafter.

Time of Electing County Officers.-Sheriffs, coroners, county commissioners of roads and revenues, tax assessors, tax collectors, county treasurers (where such office exists), justices of the peace and constables are elected on the first Monday in August, 1892, and every fourth year thereafter.

Time of Electing Judicial and Ministerial Officers.The judges of the supreme court, chancellors, judges of the circuit and probate courts, and judges of city and other inferior courts (except in cases otherwise provided for by law), and clerks of the circuit and city courts, are elected on the first Monday in August, 1892, and every sixth year thereafter.

Time of Electing Presidential Electors and Members of Congress.-Electors for President and Vice-President of the United States are elected on the first Tuesday after the first Monday in November, 1892, and every fourth year thereafter. Members of Congress are elected on the first Tuesday after the first Monday in November, 1892, and every second year thereafter.

Special Elections; When and for What Offices Held.Special elections are held in the following cases:

1. When a vacancy occurs in the office of senator or representative in the general assembly, when the general assembly will be in session prior to the next general election for that office.

2. When a vacancy occurs in the office of representative in Congress, by which the State may be deprived of its full representation at any time Congress will be in session prior to the next general election for that office.

3. Whenever any general or special election for members of the general assembly, or for representative in Congress, is not held.

4. When any vacancy occurs in any State or county office

filled by the election of people, not otherwise provided for by the Constitution or laws of this State.

5. In such other cases as are, or may be, provided by law.* Who May Vote.-Every man, a citizen of the United States, and every man of foreign birth who has been naturalized, or who may have legally declared his intention of becoming a citizen of one of the United States before he offers to vote, who is twenty-one years old, or upwards, who has resided in the State one year, three months in the county, and thirty days in the precinct or ward next immediately preceding the election at which he offers to vote, is, unless within the disabilities named in the next paragraph, entitled to vote for all officers elected by the people.

Who May Not Vote.-Those who have been convicted of treason, embezzlement of public funds, malfeasance in office, larceny, bribery, or other crime punishable by imprisonment in the penitentiary, and idiots and lunatics, are not permitted to vote in this State.

Loss or Acquisition of Residence.-No person loses or acquires a residence, either by temporary absence from his place of residence without the intention of remaining, or by being a student of any institution of learning, nor by navigating any of the waters of this State, the United States or the high seas, without having acquired any other lawful residence, or by being absent from his place of residence in the civil service of the State or the United States; nor does any soldier, sailor or marine in the military or naval service of the United States acquire a residence by being stationed in this. State.

Where Voter Must Vote.-The voter must vote in the precinct or ward of his actual residence; but if he has resided in any incorporated city in the State having a population of more than twenty thousand inhabitants, for thirty days immediately preceding any election, and has within such thirty days. removed his residence from one ward to another in the same city, he is, after a residence therein of one day, entitled to vote in the ward in which he resides at the time of the election; but he must first deposit with the inspectors of election in said ward the certificate of the judge of probate that he is duly

All special elections are held on such day as the Governor may direct.

registered in the ward from which he has removed, and his name must be erased or caused to be erased by the judge of probate from the registration list, immediately upon the issue of the certificate, and entered upon the registration list of the ward to which he shall have removed his residence.

Hours of Voting.-The polls, for voting, are required to be opened between the hours of eight and nine o'clock in the morning and to be kept open, without intermission or adjournment until five o'clock in the afternoon and no longer.

The Ballot.-The people vote by ballot, which must be a plain piece of white paper, without any figures, marks, rulings, characters or embellishments thereon, not less than two and a half inches nor more than three inches in width, and not less than five nor more than ten inches in length, on which must be written or printed, or partly written and partly printed, only the names of the persons for whom the voter intends to vote and a designation of the office for which each person voted for is intended to be chosen.

Registration of Voters.-The law of this State requires as a preliminary to voting, and in order to preserve the purity of the ballot, that every voter shall, before he offers to vote, be properly registered, and a certificate to that effect be given him; and to that end, there is a registrar appointed in each county, who has one assistant in each precinct and ward. It is the duty of these officials to make this registration, and issue these certificates.

LAWS RELATING TO HOLDING OFFICE.

Who May Hold Office.-By the laws of this State, the persons ineligible to and disqualified from holding office in Alabama, are: Those who are not male persons of the age of twenty-one years; those who have not been inhabitants of the State, county, district, or circuit, the period required by the Constitution and the laws of the State; those who have been convicted of treason, embezzlement of public funds, malfeasance in office, larceny, bribery, or other crime punishable by imprisonment in the penitentiary; and those who are idiots or

insane; those who have in this State, or in any of the United States, given, accepted, or knowingly carried a challenge to fight with deadly weapons; those against whom there is a judgment unpaid for any money received by them in any official capacity, due to the United States, this State, or any county thereof; soldiers, seamen, or marines, in the regular army, or navy of the United States, and those holding offices of profit under the United States, except postmasters whose annual salary does not exceed two hundred dollars.* With these exceptions, all persons resident in this State, born in the United States, or naturalized, or who have legally declared their intention to become citizens of the United States, may hold office in this State.

Oath of Office.-Every person elected to office in this State must take an oath that he will faithfully support the Constitution of the United States, and that of Alabama; that he will faithfully discharge the duties of his office; and that he has never been, nor during his continuance in office, will be concerned in a duel with a citizen of this State.

No person can hold two offices of profit at one and the same time under this State. except Justices of the Peace. Constables and Notaries Public.

PART THIRD.

SUMMARY OF THE TAX LAWS OF ALABAMA.*

Persons Liable for Poll Tax.-Every male inhabitant of this State, over the age of twenty-one years, and under the age of forty-five years, not exempt by law, is liable for an annual poll tax of one dollar and fifty cents, to be applied exclusively in aid of the public school fund in the county in which it is levied and collected.

Persons Exempt from Poll Tax.-All females; males not within the age above specified; deaf mutes; insane persons; blind persons; and permanently disabled persons whose property does not exceed $500, are exempt from poll tax. Property Exempt from Taxation.

1. All property of the United States.

2. All bonds of the United States and of this State.

3. All property of the State and of its counties and municipal corporations.

4. All cemeteries.

5. All lots in incorporated cities or towns, or within one mile of the same, to the extent of one acre, and lots one mile or more distant from such cities or towns to the extent of five acres, with the buildings thereon, when used exclusively for religious worship, for schools, or for purposes purely charitable. 6. All school furniture and other personal property used exclusively for public school purposes.

7. All property to an extent not exceeding $25,000 used

For the Constitutional limitations on the power to tax, see Constitution, Art. Xi, Taxation, ante.