Ib. Sec. 9. Where title is incom. plete, and other proper mises may be rented. a See § 35. Terms of rent, and quantity to be rented. the first day of September, one thousand eight hundred and nineteen, 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. § 40. The collectors of taxes in the several counties shall, at the time and in the manner prescribed by law,a make distress and sale of the goods and chattels, lands and tenements of all delinquents, in mak 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 lands or town lots, to which a complete title has not been obtained, 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, and costs and charges thereon; and he shall accordingly offer for rent, to the highest bidder, until the first day of January succeeding the 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: Provided, That the production of a complete title shall, in every case 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. Owner's right of entry. rent. Ib. Sec. 10. convey use to ing. § 41. The collectors of taxes, respectively shall, by an instrument 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 of a forcible to pay tax, or render possession of the premises, which may be thus when guilty detainer. Ib. Scc. 11. 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 peacea ble possession of the premises on demand, shall be considered as evidence of forcible detainer. § 42. The tax-collector shall be authorized, and he is hereby reCollectors to quired, to convey by deed any land he may sell under the provisions convey Owner's of this act, when a complete title has been obtained: Provided, The where title is owner or owners of any lands sold for taxes, may redeem the same at complete. any time within twelve months, by the proper owner or owners, or right of retheir agents, paying the amount of taxes and costs paid by the purchaser, with interest at the rate of twenty-five per centum per annum, from the day of sale until said redemption, and costs. demption. Sec. 4. sale when § 43. Where any collector shall have advertised for sale any lands 1811-(9) or tenements to raise the taxes due, and the lands or tenements thus Collector advertised could not be sold for want of bidders, he may adjourn any may adjourn such sale from time to time, until the same shall be sold; and any necessary, sale made on any adjourned day, shall be valid, to all intents and purposes, as if the same had been made on the day mentioned in the advertisement. for want of bidders. Assessor to § 44. The assessor shall make out three copies of his assessment, 1821—(34) one of which he shall retain for his own use, one to be transmitted by Sec. 7. him to the comptroller, on or before the first day of September, and to make one to be filed with the clerk of the county court. three copieis The copy for the of assesscomptroller, shall first be submitted by the assessor to said county ment. court clerk, to be compared, who shall certify thereon, that the said copy has been duly compared with, and is a correct duplicate of that filed in his office. Any assessor failing to comply with the requisitions of this act, shall forfeit and pay the sum of one thousand dollars, recoverable in any court having competent jurisdiction; one half to the person suing for the same, and the other half to the use of the state. Sec. 3. on assessor, list. certificate. penalty of § 45. Any assessor of taxes, who shall fail to return his tax-list to 1829—(7) the office of the comptroller of public accounts, on or before the time Penalty of he is by law required, shall forfeit to the state the sum of one thou- 1000 dollars sand dollars; and the comptroller's certificate of such failure, directed for not reto the sheriff of the county wherein it may happen, shall have the turning tax force and effect of an execution, and the sheriff shall proceed to dis- Collected on train and sell in the manner provided by law for the collection of the comptroller's state and county taxes, any goods, chattels, lands or tenements belonging to the assessor or his securities, and shall account to the comptroller for the same, within three months after said certificate came into his hands, or be liable in the same manner as for failing to pay over moneys collected on execution; and in case the said assessor Additional shall fail to forward his tax-list within one month after the first failure 1000 dollars happened, he shall forfeit the additional sum of one thousand dollars, for not returning to be collected in the manner pointed out in the foregoing part of this within one section; and a like forfeiture for each succeeding month during which month. he may be a defaulter; which sum shall be recoverable on motion of ty to accrue the comptroller before the circuit court of Tuscaloosa county, made by the attorney general against such defaulting assessor and his securi- continues ties; which motion shall be made at the first term after such failure) Collected by by any assessor: Provided, That the comptroller shall give to such motion in delinquent assessor and his securities, at least thirty days' notice, by in Tuscaloo advertisement in some newspaper printed in Tuscaloosa; and he shall sa county. moreover give to such assessor and his securities notice in writing, securities, which shall be directed to them separately by mail, and which notice shall be deposited in the post-office at Tuscaloosa, at least thirty days ler. previous to the time of making such motion.1 Same penal. for every inonth he delinquent. circuit court, Assessor and how notified by comptrol Sec. 12. 46. If any assessor and collector shall make any false return of 1821—(34) any list of taxable property, with a view to defraud the state or coun- Penalty on assessor for making a 1 For the mode of proceeding against tax-collectors, who fail to make pay- false and ment of the revenue collected,-See "Financial Department,"-§ 17, &c. fraudulent return. 1815-(15) Sec. 13. County court September, and relieve against im sessments. proper as ty of the revenue, he shall forfeit and pay double the amount of the sum, which it was his duty to have returned; and shall moreover be liable to a prosecution for fraud, and on conviction thereof, shall be imprisoned not less than three months, by the verdict of a jury, and shall for ever thereafter be rendered incapable of holding any office of profit, honor, or trust, within this state. § 47. The justices of the quorum in each county shall, on the second Monday in September, in each year, hold at their court-houses to be held 2d respectively, a special court for the purpose of examining the amount of Monday in insolvencies that may be returned by the collectors of their respective to certify in-counties, and shall certify such allowance as to them may seem fair solvencies, and just, to the auditor of public accounts, who shall allow the same so certified to the collector, in a settlement of his account. The said court shall further have power to grant relief to such persons as may have been improperly taxed or over-taxed by the assessor, and upon certifying the same, as in the case of insolvencies, the auditor of public accounts, shall allow the same to the collector in settlement of his account. And if any person to whom relief may be granted in the manner aforesaid, shall not have paid the same to the collector, he shall be exonerated from the same; and if he shall have paid them, the collector shall refund the same amount to him; and the auditor at suspend pro- the time of settlement with the collectors respectively, shall suspend When land is any proceedings against any collector, for any amount of taxes due on advertised lands that may be then advertised for sale, until after such day of sale. § 48. When the special court directed by the thirteenth section of the act entitled "An Act to raise a revenue,' 991 may not have been court is not held in any county, or from any other cause the collector may not have holden, &c, had his list of insolvencies allowed and certified, the auditor of public make allow accounts is authorized and required to allow to the collector of such county, for all such delinquencies as shall be made satisfactorily w appear to him ought to have been allowed by such court. Auditor to ceedings for sale. 1811-(9) Sec. 1. Where such auditor may ances on proof. Ib. Sec. 3. next court to certify, § 49. If the justices of any county court shall fail to hold a court as Court failing, directed above, it shall be the duty of the next county court of such county, to make such allowance to the collector, as he may make appear to be reasonable and just: Provided, That the county court shall cond list of not certify any account of insolvencies to any collector who may al ready have had one list of insolvencies certified. but not a se insolvencies. Ib. Sec. 4. make allow. § 50. The auditor of public accounts is required to make an allow Auditor to ance to any collector of the revenue for any moneys with which he ance for im- may stand charged, and which may be made satisfactorily to appear proper assess were improperly assessed; and when any collector may use due dili Indulgence gence to collect the tax due from any person or persons, by exposing to collector for sale, his, her, or their lands or tenements, and the same shall not have been sold for want of bidders, such collector shall not be bound to account for the same, until he may have collected the same. ments. when land cannot be sold for want of bidders. 1823-(28) Sec. 1. Assessors' § 51. The assessors and tax-collectors of this state, excepting in the counties hereinafter named, shall receive the following compensation and collect for assessing, collecting, and accounting for the taxes by them collect ors' compen ed, to wit: twenty per cent. on the first four hundred dollars; tea per cent. on the next six hundred dollars; six per cent. on the next thousand dollars; five per cent. on the next thousand dol lars; and three per cent. on all sums over three thousand dollars; and five per cent. for collecting the county tax: Provided, That sation, 1 The act referred to, was an act passed Dec. 18, 1809. It was repealed in 1815; but the 13th section, so far as it is general, is re-enacted in the 13th section of the preceding act, (see § 47,) with a change only of the time of holding the courts, from the last Monday in July, to the second Monday in Septem ber. ties. the tax-collectors for the counties of Pike, Henry, Covington, Shelby, Rate in cerSt. Clair, Pickens, Marion, Blount, Jackson and Walker, shall receive tain countwenty-five per cent. on the first four hundred dollars collected, and [a 1821-(34) in proportion for a smaller sum; twelve per cent. on all sums over four Sec. 8.] hundred dollars, and not exceeding one thousand; seven per cent. on all sums over one thousand dollars, and not exceeding two thousand; six per cent. on all sums over two thousand dollars, and not exceeding three thousand; three per cent. on all sums over three thousand dollars; and five per cent. for collecting and paying over the county tax, which [b January last rate of compensation shall also be allowed the assessor and collec-12, 1827.), tor of Fayette county for assessing, collecting, and accounting for the to be retainstate tax, and ten per cent. for collecting and accounting for the county tax: Provided, That the tax collector shall retain the per cent. attached to the sums respectively, for all amounts collected. § 52. If the person appointed to assess and collect the taxes should die, or otherwise be disqualified from performing the whole duties ties performassigned to him, the duties performed by the assessors and collectors or, to be paid shall be paid in proportion to the labor performed by each respec- in proportively. (1) RETURNS AND PAYMENTS BY CLERKS. Commissions ed. 1821-(34) Sec. 17. Partial du ed by assess tion. clerk for fail $53. If any clerk shall fail to pay the money arising from the tavern . Sec. 18. licenses by him issued, four weeks before the time the collector is re- Penalty on quired to settle his accounts at the treasury, he shall forfeit and pay ing to pay double the amount of the tavern licenses by him collected; to be re- money for covered by the collector before any court having jurisdiction thereof, and paid over by him to the state. licenses. c See § 8. Clerks to ren lector a state § 54. It shall be the duty of the clerk of the county court in each 1826—(29) county, to render, on or before the first Monday in November in each Sec. 1. year, to the assessor and tax-collector of his county, a statement on oath der to assessof the amount of all the licenses granted by the county court, from or and col which any revenue may have accrued to the state, together with the ment of li amount of all the licenses granted by himself to hawkers and pedlers, ed, from the time of giving in the same on the preceding year, up to the said first Monday in November. it § 55. The clerks aforesaid shall transmit to the comptroller of publie accounts a duplicate of the statement furnished the assessor and collector, certified by the judge of the county court, (whose duty shall be to certify the same,) on or before the third Monday in November, in each year. censes grant Ib. Sec. 2. and transmit to the comp troller a cer tified duplicate thereof. Statement to have force of 56. The statement so furnished the assessor and collector shall b. Sec. 3. have the force of an execution, and the property of all kinds, both real and personal, of the clerk and his securities, shall be liable for the execution. same, in case of failure to pay the amount due thereon. § 57. Any clerk failing to render such statement to the assessor and Ib. Sec. 4. collector, at the time and in the manner prescribed by the second sec- Penalty for failing to tion of this act, shall forfeit and pay for every such failure, the sum of render statefive hundred dollars, to be levied and collected in the manner provided by law for the collection of the state and county taxes. ment. failing to plicate. 58. If the clerk shall fail to furnish the comptroller with a dupli- b. Sec. 5. cate of the statement aforesaid, on or before the time, and in the man- Penalty for ner prescribed by the second section of this act, he shall forfeit and transmit dupay for each failure, the sum of five hundred dollars, to be levied and collected in the manner provided by law, for the collection of the (1) Various points respecting tax-collectors decided. Armstrong and Pink ston v. the State. Min. Rep. 160. Wheat et al. v. the State, ib. 199. Ib. Sec. 6. tion to as- state and county taxes, and the certificate of the comptroller, of such failure, shall be sufficient evidence to authorize the assessor and col lector to distrain and sell the property, real and personal, of the clerk, and his securities, for the amount of the forfeiture aforesaid. § 59. The assessor and collector shall receive the same commissions on all moneys collected by him under the authority of this act, as he is entitled to receive on the collection of the state and county taxes, the forfeit and he shall pay the same over to the state and county treasuries at the time he is required by law in the case of other taxes, and the same proceedings may be had against him to recover the amount due, as in the case of other taxes. ures. 1821-(13) Sec. 1. goods sub IMPORTERS Of Goods. § 60. All persons not resident citizens of the state of Alabama, Nonresident bringing in, or importing, goods, wares, merchandise, or other comimporters of modities for sale, shall, when the same are sold, pay such state, counject to the ty, city, or town tax on the same, as persons residing in this state are now compelled by law to pay, unless the same be placed in the hands residents. of an auctioneer for sale, and be afterwards sold by him. same tax as Importers to oath; and pay to clerk of county court the tax due, or Ib. Sec. 2. § 61. All persons bringing in or importing goods, wares, or mergive in esti-chandise, or other commodities as aforesaid, shall, previous to making mate on sale thereof, by themselves or agent, deliver in, under oath, an estimate of the amount of value of all such goods, wares, or merchandise as he or they may bring in or import into the said port, subject to taxation by the existing laws, and pay over to the clerks of the county courts of the counties in which the said ports may be, the said state, county, or city tax on the same, or enter into bond in a sufficient sum with good and sufficient security, payable to the chief justice of the county into which the same shall be brought, conditioned that he or they will well and truly pay and satisfy such state, county, or city tax, as persons residing in the state of Alabama, for all goods, or merchandise, or other commodities they may actually sell, are now compelled to pay by law, on all similar sales of goods, wares, or mer Clerk to col-chandise, &c., which said clerk shall, where the amount of taxes shail lect and pay be paid, pay the same over to the persons authorized by law to collect enter into bond therefor. over. Tb. Sec. 3. keep a record der this act. wares, the said state, county, or city tax. And when bond and security shall be given, he shall place the same in the hands of proper officers for collection; and the amount thereof, when by him received, shall be paid over in manner above directed. § 62. The said clerks shall keep a book, in which they shall make regular entries of their proceedings, and publish once in every three of their pro- months an estimate of all the taxes paid, together with the names of ceedings on the persons who shall have paid the same, and they shall receive as Clerk's com compensation for their services in taking bond as aforesaid, the sum pensation. of fifty cents, and such per centum on all collections as is allowed by Clerk failing law for collecting the state, county, or city tax; and should the said to perform clerks refuse to perform the services required of them by this act, the chief justice of the county where such refusal shall take place, shall some other forthwith appoint some fit person to perform said duties, who shail take and subscribe an oath faithfully to perform the services enjoined on them by this act; and enter into bond with sufficient security, and in a sufficient sum, to ensure the correct discharge of the aforesaid duties, which bond shall be made payable to the chief justice making said appointment. And should the condition of any of the bonds provided for, and ordered to be taken by this act, be violated, prosecu his duty, judge may appoint person. |
