Mobile register and journal., 1845-12-25
N NACr entitled an aci. to alter and amend the A acts incnrnnra1in inp ihe CItv of Mnhile


 "A acts incorporating the CIty of Mobile.
 Section l. Be ii enacted by the Senate and House of Representatives of the State of Alabama Tn General Assembl, cnnvened, That the fifth and seventh sections uf an act entitled "An Act To ble inc corporate Authorities of the City of Mobile pro, de for the security and payment of the debts of said city, and for other purposes s"-approved ihe lllh of February, l843-be and the same are hereby altered and amended, as 10 empower and authpr- ise the corporate authorities aforesaid, 10 assess and collect lcense lax from all persoEs, (mechan- carry ing their trades or journey ywork except ed,) trading or carrying any business, trade or profession within the limits oi said city, and the assessment 10 such person or persons of tax on real or personal estate shall not be an exemption from the payment oi said license tax, and the said license lax shall be assessed in three grades; 0f which the first shall exceed twenty dollars, and the second shall not exceed ten dollars, and lhe third shall moi exceed five dollars-aHd the same proportions shall be observed for any less sums, to be fixed From time to time by ordinance of the cor- porae authorities of said city, and shall be assessed when duly authorised by such ordinance by the as- sessor of city taxes according 10 their best judgment, with jIst regard the extent, am- ounl and profits of the trade, business or profession | of the person so assessed; and no person engaged | in the retail trade only, shall be assessed to pay license tax under this act exceeding the third grade aforesaid; nor shall any person he assessed under the to pay more than of said grades in aav one year-proDided, nevertheless, that nothing in this act shall be construed 10 apply affect licenses granted which may he granted 10 retailers of lIquors, keepers of averns, billiard iaLes nine or ten pin alleys. circus other theatrical exhibitions or other exhibitions for public amusement. v Section ?. And be il fariher enacted That in all cases in which assessors for city taxes for he c,y of Mobile, are or shall e authorised by aSg to as. sess the vaue of real soma estate in said city, the only rule of app a msii shall be the cash value of the property assessed, and the assessor or as- sessors shall in all such cases of assessment make oath a!6rmatio before the mayor of said cty, or some lawfully qualified justice of the peace, that he they, the said assessor assessors, have valued and set in the tax lstthe property SD assessed hy him them according To the r best judgment, at s value in money at ihe time of the assessment, which oah affirmai ion shall he written at the end of every such assessment list, and shall be subscribed by each and every assessor making such assess- ment. Section 3. And be it further enacted, That the Ash section of act entitled Gan act to consoIi- date he several acts of incorporation of the City of Mobile, and 70 alter and amend the sam" e"-approv- ed January 18th, 184I-and all other acis coming in. conflict with the provisions ofths aci, be. and the same are hereby repealed. Approved Dec. Is, lS45. ALABAMA Secretary of State's Office. I, WILLIAM GARRETT, Secretary of Snte of ihe State aforesaid, certify that ihe foregoing is a true copy of the original act entitled and approved as afoI esaid, fledsh this office.
 Given under my hand and ihe Great Seal of the State aforesaid. al Tusca loosa, this 18th day of December, 1s45. W. GARRETT . deG25 Secretary of State, ,o G-Advertiser and Herald will ulease copv =