in relation to that day; and it shall be the duty of the collector of the asses to be =revenue to collect the tax on all jack-asses and stud horses which taxed after have stood the season in their respective counties, whether they have May. I been listed with the assessor or not, and account for the receipts as other taxes. the first of keeping an § 12. If any person or persons shall by him, her, or themselves, or Tb. Sec. 13. by his, her, or their agent, keep or permit to be kept, a billiard-table Penalty for for play, or in a situation to be played on, in his, her, or their house unlicensed or houses, without first obtaining a license from the county court of biliard. the county in which such table may be kept, he, she, or they, shall forfeit and pay the sum of four thousand dollars, to be recovered in any court having jurisdiction thereof, one half to the person suing for the same, and the other half to the state. License to pedlers of Penalty for license. §13. There shall be paid for each license granted to any hawker or 1832-(36) pedler of clocks, or other goods, wares, or merchandise of any kind Sec. 2. whatever, in each county, the sum of fifty dollars; and in case any hawkers and hawker or pedler shall barter, exchange, or sell, either absolutely or clocks, &c. for a limited time any clock or clocks, or other goods, wares or mer-$50. chandise of any kind whatsoever, without first taking out license selling, &c. agreeably to the laws in relation to other hawkers and pedlers, he shall without forfeit and pay two hundred dollars, to be recovered in an action of debt, one half to the use of the state, and the other half to the use of the informer; and all bonds, notes, or promises made to any hawker or pedlers as aforesaid, the consideration of which shall be for any clock or clocks, or other goods, wares or merchandise of any kind whatsoever, shall be utterly void, unless the party selling the same, shall have first procured a license to sell aforesaid. Sec. 1. §14. The present rate of taxation shall be reduced one fourth of 1833-(19) the present amount, which reduction shall be uniform the seveupon ral items, which are now subject to taxation, by the existing laws of duced, except this state; except the taxes imposed by law, upon hawkers, pedlers and retailers upon pedlers and retailers of spirituous liquors. NOTE. In addition to the taxes imposed by the foregoing acts, the assessors and collectors are required to assess and collect annually "a tax of one cent on all negroes under ten years, and two cents on all negroes over ten and under sixty," to raise a fund for the relief of owners of slaves executed in pursuance of a sentence of court. See "Criminal Law,-Trial of Slaves,"-§ 61. The real and personal estate of the University of Alabama, and the persons of all officers, servants, and students attached thereto,-all houses and lots of land held by incorporated academies, and all churches and the lots on which they are erected, not exceeding two acres, are exempted from taxation. See "University," ," "Academies," and "Religion." Indians and their descendants of mixed blood residing within the limits of the territory claimed by any of the Indian tribes, are exempt from tax; but white persons living within such territory, attached to any county in the state, are subject to the same laws, in all respects, as other whites.-See "Indians and Indian Territory." of liquors. ASSESSMENT AND COLLECTION OF TAXES. Persons hold on first of 15. Every person shall be liable to pay taxes upon all property, 1821—(34) both real and personal, of which he shall stand seized, or have in his Sec. 11. custody, either as attorney, agent, guardian, executor, or administrator, ing property subject to taxation, on the first day of March in each year; and every March liable person who shall sell and convey away any property, either real or for its tax. personal, after the first day of March, shall give in a list of the same, with his or her taxable property for that year. 1827-(19) Sec. 14. Property ex § 16. If any person shall remove property liable to taxation, within the limits of this state, previously to the first day of March in any empt, if tax year, such property shall not be liable to taxation, if the owner of such in another 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. have been removed, the same year. has been paid) 1821-(34) Sec. 4. given in from to first of July. § 17. From the first day of April to the first day of July in every is hereby established as the time when the list of taxable proTaxable pro- year, perty to be perty shall be given in, by every person living in this state who is first of April liable to pay taxes; which list shall contain an enumeration of the taxable property in his or her charge, within said county; and in the 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 assessors 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 of the taxes due from each person chargeable with taxes. And all perDelinquents sons failing to make return of their taxable property as aforesaid, shall liable to ad- be deemed delinquents, and shall pay the assessor or collector fifty 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 absence on business from the county, of any person having or owning 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 tice of the peace in the state or any person may render his list of taxables, sworn to by his agent. state total amount. ditional charge. or absent, may send a sworn list. Return by agent. Ib. Sec. 5. Assessor to advertise § 18. It shall be the duty of the assessors to advertise at three public 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 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. ing in tax ables. Ib. Sec. 6. oath §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 ofsubject to taxation, contains a true statement, to the best of my knowadminister ledge and belief: So help me God." Which oath the assessor is authorized to administer to the person giving in the list. ed by asses sor. 1827-(19) Sec. 15. Penalty for § 20. The assessor and tax-collector shall not, in any instance, receive any list of taxable property, unless on oath; and for every failure on 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. unless on oath. 1821-(34) Sec. 16. Assessor's receipt. § 21. The assessor shall deliver to each individual whose property he assesses, a concise statement of the property assessed, and the amount; which he shall date and sign. 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 resides. See proviso,-§ 5. 2 Now the first of May.-See § 7. 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. Sec. 5. written 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 Assessor taxable property, and shall not find such person at home, he may leave may leave a 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 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, rendered. sworn to before, and certified by, some justice of the peace. perty out of dence, how Sec. 12. § 23. If any person shall remove from the county in which he may 1827—(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 the assessor of the county to which he shall remove. first April, where to Ib. Sec. 14. § 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 thereon, in the same manner as if the same had been given in by the may be valued by asses. owner or owners thereof. sor, and tax given in, Ib. Sec. 16. § 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 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 liable to the same manner as other taxes. § 26. It shall be lawful for the assessor and collector for the county of Mobile, to commence assessing and collecting the taxes within the corporate limits of the city of Mobile, on and after the first day of March in each year. the $27. No collector shall be authorized to collect any tax, until assessment shall have been completed, and a list thereof returned to the clerk of the county court of his county. give in, on double tax. b. Sec. 17. Collector may com mence in Mobile after first March. 1824—(32) Sec. 14. Collection after assessment is com § 28. The respective assessors and collectors shall proceed after the pleted. first Monday in July, in every year, to collect the taxes, and shall pay 1821-(34) into the public treasury, all moneys which may be due from them When to respectively, on or before the second Monday of December, in every when paid commence. into the treasury. ney receiva year. $29. The tax-collectors shall receive in payment of the taxes im- b. Sec. 14. posed by law, any gold or silver coin, or warrants issued on the trea- Kind of mosury of this state, or the bank bills or notes of such banks within this ble for taxes. state as pay specie for their notes, and all other bank bills or notes that may be received in the land-offices of the United States for this state. Governor to notify comp banks' stop 30. The governor of this state on receiving information which . Sec. 15. can be accredited, of the refusal, or stoppage, or failure, of any bank or banks either within or without this state, to pay specie for their troller of bills or notes, shall direct the comptroller to issue circulars to the seve- ping specie ral tax-collectors in this state, apprising them respectively of such payments. Comptroller refusal, stoppage, or failure, on the part of such bank or banks to pay to issue cir specie as aforesaid. culars to collectors. Sec. 16. § 31. If any collector shall demand and receive of any person, more 1815-(15) money than he shall be entitled to demand and receive, under color of his office as collector, he shall forfeit to the party, aggrieved three collectors for extortion. Ib. Sec. 22. certificate to ed, times the amount of the same so extorted, recoverable in any court having competent jurisdiction, together with costs. § 32. When any person or persons liable to pay taxes, may, after moving after being assessed, remove from the county in which he, she, or they assessment, may have been so assessed, not having paid their taxes, the collector be forward- of the county in which he, she, or they may have been so assessed, 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 deand distress linquents may be; and the collector of such last mentioned county, 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. and sale made. Ib. Sec. 19. When sued, may plead the general issue, &c. 1821-(34) Sec. 13. § 33. If any assessor or collector, shall be sued for any matter or thing done in pursuance of the powers given in this act, he may plead the general issue, and give this act and the special matter in evidence. § 34. All persons who may be appointed to collect the taxes of any county in this state, are hereby authorized and empowered to may collect collect all arrearages of taxes, that may remain unpaid to the persons appointed to collect the same; under the same regulations as are prescribed for the collection of taxes in other cases. Collector arrearages due his predecessor. 1815-(15) Sec. 11. List of taxes execution, of Sept. Notice of sale chattels. of lands. Non-residents. § 35. All lists of taxes shall be considered as having the force and effect of an execution; and it shall be lawful for all assessors and colto have the lectors of taxes, from and after the first day of September in each year, force of an to proceed to make distress and sale of the goods and chattels, lands after the first and tenements, of all persons in arrear for taxes: Provided, That [a 1821-(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 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 may be sold by the collector, or so much thereof as will be sufficient wo satisfy and pay the amount of taxes due from such delinquent, toge Notice of sale ther with all costs and charges accruing thereon: Provided, That the collector shall have given in the nearest newspaper published in this Residents. territory in the case of residents within the same, at least three months' notice; and in the case of non-residents, at least six months' notice, of the time and place of sale, previous to such sale: which notice shall contain a particular description of the land for sale; on what water-course it is; and by what lands the same is bounded; and to whom the same was granted, or by whom the same is now owned Sales oflands or claimed. And when real property is sold, the sale shall always to be at the be at the court-house of the proper county; and there shall not Size of lots. be sold in one lot, more than three hundred and twenty acres of How much land; but if one lot shall not sell for the amount of taxes due from to be sold. the delinquent, together with all costs and charges that shall have accrued thereon, the collector shall sell as many lots or parts of lots, as shall raise the full amount due; but in no case shall the col lector sell any more land than shall be sufficient to raise such sum as shall be due: and the collector shall be entitled to demand and receive from each delinquent whose property shall have been advertised, in addition to his other compensation for collecting the taxes, a commission of five per centum upon the amount raised or to be raised; and when the collector shall sell real property, two dollars for each deed Description of lands. court-house. Collector's commissions for selling. of infants of conveyance: Provided, That if the land of any person under age or Redemption insane be sold, it shall be redeemable at any time within one year of the lands after such disability be removed, upon repaying the amount that the and insane purchaser may have paid, inclusive of subsequent taxes paid on said persons. land, with interest thereon at the rate of six per cent. per annum, until the time of redemption. Sec. 1. In what pa may be pub Sec. 12. dence of all Collector sons are remove. sessed to be a Collector to § 36. It shall be lawful for all tax-collectors, other officers or per- 1814-(16) sons, who by law are required to advertise any notice in any newspaper in this territory, to publish the same in that paper which is pers notice most 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) all incumbrances and securities whatever and if any person between Taxes to the time of rendering a list of his taxable property to the assessor, and have prece the time at which the collector is authorized to make distress, shall other incumbe about to remove without the limits of his county, the collector upon brances. receiving information thereof, shall immediately make distress of the may distrain goods and chattels of the person about to remove, sufficient to satisfy where perthe amount of taxes that he may owe, and sell the same upon giving about to the notice herein before directed, in the case of goods and chattels ;a a See § 35. and all taxes assessed on any person or persons under this act, shall Taxes asbe a lien upon his real property lying within the county in which the lien on real assessment was made, from the first day of January of that year.1 property. §38. Every collector of the territorial or county taxes who shall . Sec. 20. sell any real estate to satisfy any tax imposed by lawful authority, make a deed shall execute to the purchaser or purchasers thereof, a deed of con- for real es veyance immediately, which deed shall be good and effectual both in tate sold. law and equity; and in every such deed, the collector making the same shall recite, that the real estate thereby conveyed, was sold for taxes, and the consideration; but no deed given in manner aforesaid, Deed not to shall be recorded until the expiration of one year from the date there-be recorded of, but may nevertheless be proved; and if the person whose estate year. may have been sold and conveyed as aforesaid, or his or her heirs, Estate reexecutors, or administrators, or his or her agent or attorney, shall deemable. within the year tender to the purchaser, his or her heirs, executors, or 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 for the same, and amount of all subsequent taxes that shall have been paid on such real estate, with interest thereon from the dates of such payments, at the rate as stipulated in the eleventh section of this act,* until such tender be made, the deed given for such real estate thus sold and conveyed shall be thereby vacated and made void, and the deed be given up. under one Sec. 8. § 39. When the time shall have expired within which the lists of 1827-(19) taxable property are to be received, it shall be the duty of the assessor of taxes to ascertain whether there be any lands or town lots within lots sold prehis county, sold under the authority of the United States, previous to vious to the first Sept. 1819, not given in, to doubly Although the taxes imposed by this act (1815-(15,)) have been abolished by the various revenue laws passed from time to time, the provisions of this sec- taxed. tion are conceived to be of a permanent nature, and to apply to collections under the existing revenue laws, however modified. It is to be observed that the latter clause giving a lien on real property from the first day of January, is in accordance with a previous section of the act, which rendered the owners or possessors of property on the first day of January, liable for the taxes of that year. Hence, if applicable to the present law, the reason and intention of the enactment, 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 Twenty-five per centum per annum.—See § 42.、 |
