Mobile register and journal., 1845-01-09
RaKnnna RIIN

maintain the talth and Credit of the State of Ala
 bama.
 SEC. 1. Be il enacted by the Senate and House of Representatives of the Stale of Alabama in Gene. ral Assembly convened, That all the lands in this State subject to taxation. shall pay an ad valOr.rn
 tax, to be estimated in the manner hereinafter pro- sided.
 SEC. That there shall be levied and collected upon all lands subject taxation in this Stac hr-
 cents for every hundred dollars value thereof; up- on all lois or buildings in every city corporate town, lhirly cents upon each hundred dollars value thereof, to he ascerained hereinafter provided, E SEC 5. That upon all slaves over ten, and under
 fifty years old, there shall be levied and collected inc sum of one dollar; aud upon all slaves under ten, tweniy-hve cents and upon all free negroes and mu latloes, over twenty and under fifty, three dollars and upon all under twenty. dollars upon every deck o playing cards, one dollar; upon all household furniture, and above hundred dollars in va lue, thirty cents upon each hundred dollars value thereof, to be estimated by the oath o the party piy- ing in the same.
 SEC. 4. That opon all goods sold at auction, or by any auctoneer, upon which he receives comms- siens, except such goods shall he sold by execu- ton. or order decree of any of the courts of this State, or by virtue of any mortgage with power of sale, deed oftrus there shall he assessed and col lected two per cenium upon the amount so sold, whether the be sold public outcry, or by the auctiopeers al private sale; Upon ali moneys or bank notes loaned at legal interest, 10 any per son in out of this Stale half one per cen ium; upon all moneys er bank notes, not per,na nentlv employed in trade or business, over and above hundred dollars, one per centum: upon all moneys used or aid out m what is usually termed shaving. or loaned at illegal rate of interest, or used in the purchase of promissory noies judgments or other securities for the payment of money, one dollar upon every hundred dollars worll or amount of paper, notes, tore,gn bills of exchange or other securities So purchased or shaved; upon all moneys or credits used in ihe purchase of the bills of the Banks oi the State of Alabama, other Bank bills or in the purchase sale of foreign bills of ox :. change. or checks drafts certificates of depusite, twant, five cents upon every hundred doiars of the amount of biis checks, drafts certificates of depo site, purchased or sold; upon all moneys or ere dis used in the purchase sale of domestic bills of exchange checks, or drafts, Ter centuin upon every hundred dollars oi the amount of bills, checks l CT drafts purchased and sold Propided, that the same shal mol apply to any persons or corporations. employing such moneys or credits. for the purpose of remittance. for the purpose of raising par funds for ,he payments of judgments or lecrees: And pro- rlded, that the bills, drafts checks, sold pur chased, be discounted at than the legal rate of interest and all factors domestic foreign mission merchants, cotton brokers and auciinneers, shall pay forty for every hundred dollars amount of their commissions brokerage, accrulng them in theIr business, as factors, commission merchants, brokers and auctioneers upon every hundred dollars | amount of mel chandize sold, domestic foreign. | (except such articles are manufactured in this Siate) thirty cents. And fl any person persons liable 10 pay under the provisions of this section, shall fail or refuse 10 give true account oi the amounts hereby required 10 be assessed, by the 20th day of May, in each and every year, i; shall be lhe duty of the assessors hereinafter menioned to us- sess upon such pei failing refusing, the of three thousand dollars; and the collector shall proceed 10 collect the same, together w such per centum as the County Court shall have levied, lhe State tax, which shall be collected and paid as othe Procidsd, that the provisions of his section shall be in force from the first dd, of May last, and after the first day of May several iie,us of taxation embraced in this section shall be compu ed from that time 10 the fist of May herea aer, and sn on, from ,he first day of May in year, to | the first day of Mey in the next succeeding year.
 SEC. That all owners keepers of warehous- a, where cotton is received on storsge shall be qulred to pay each bale of cotton receve on rage. cent, and all owners or keepers of public ferries, toll bridges turnpike gates, shall pay per cen,um for every hundred dollars, gross income, from ferrages or tolls. by them received; to be given n and paid in the same manner, and under the same penalty as prescribed the fourth section | of this act.
 SEC. That all practising lawyers, physicians, surgeons and dentists, shall pay one per centum on the gross amount of lheIr professional income; and all persons receiving fixed annual salary from the public treasury, or from any Bank in this State, or from any mercantile house, from the University, or any College, or otber high school, in this State. (except the Governor the Judges of the Supreme and Circuit Courts, and the Chance llors and all officers receiving no fixed salary, but perquistes, shall pay one per centum upon their respective salaries and perquises; and failing or refusing to give in an account o said salaries perqustes, to be subject to the penalty prescribed by the fourth section of hs act.
 SEC. ,. That upon every hundred dollars of the | income Of any Insurance Company, incorpoi ate by the authorities of this State, the of one per cent um, shall be levied and collected; and upon every hundred dollars of the income of any insurance com | haan haen nco d hp of this State, but the agents of which transact us- ness m this Stnte the of two per centum, shall be levied and collected; aud if the President other legal officer of said insurance company incorporated as aforesaid, the agent of any insurance company, not incorporated aforesaid, shall fail refuse 10 give in the true amount of the income of said panes or agencies, to the assessor, as hereinafter provided it shall be the duty of the assessor lo as- sess the sum of one thousand dollars upon said panes or agencies which shall be collected and ac- counted for prescribed in the fourth section of this
 SEC. s. That upon the property hereinafter named there shall be assessed and collected the tax herein after specified, to wt:-For all white males over twenty-one. and under forty.fve years, fifty cents; for all pleasure carriages and harness, dollar for every hundred dollars value of the same, to be est- mated by the person giving in the same; for all other four wseel carriages, hv cents; for all two wheel car lages, draws and carts, twenty-five cents Prouided, that shall be levied on plantation
 
 mare, colt or fy kept for racing. whether in train ing not, fifty for every hundred dollars value for every booded brood mare, fifty cents for every hundred dollars value, to be estimated by the person giving in the same under oath; for every stallion, horse or jackass. one per centum every hundred dollars value, to be estimated as last aioresad for every horse kept for the saddle harness, and for every horse kept in livery other stables for hire, fifty cents each; for every public track. fifty dollars; for every head of neat cattle owned in this Stae by any person residing in out of this State, over forty head (work excepted two cents per head; for every gold watch kept used, dollar; for every silver watch kept used, twenty five for all gold safety chains worn by male persons, one dollar for every clock the works ef which metal kept used, fifty cents; for every clock of every other description. kept or used, twenty-five cents , SEC. g. That for every billiard table kept for play, there shall be assessed and collected the of seveniy-fve dollars; for every baRatee table kept for play, twenty dollars; for every nine ten pin alley, other alley table kept for play, twenty dollars; and in all where The owne, keeper of said tables aleys neg ec refuse to give them n they shall be seized and sold by the collector for the payment of said tax.
 SKC. 10. That for each license to keep tavern in any city Tn thIs Stale. there shall be paid fifty dol- ars for each license to keep in any incorpo- rated town village, dollars; for each license 10 rstail sprituous ermened liquors, fifty dollars for all licenses for public exhibitions, museums, wax works ieats of activity other public shows twenty dollars.
 SEc. II. That every owner manager of any theatre used for public exhibitions or performa aces in any city, before he shall be authorised open or employ it, shall procure from the Clerk of the County Court of the county in which such city is situated,