Mobile register and journal., 1845-01-09

SEc. IS. That all owners and agents of steam boats employed in navigating the waters of this SIale empyng into the Mobile Ray, shall obtain license
 from the Clerk of lhe County Court of Mobile county authorizing said boat running said waters, for one year, and for such licenses. said owners or agents shall pay as 1ollOWs:-For Boats of lhe first class, hy dollars; for Boats of the secund class forty dol-
 Ears: Tor Boats oi the thiId class thirty doars and Tor Boats of the fourth class. twenty dollars; and
 Tor all other descriptions of seamboats, ten dollars and Il any owner or agsat of steamboat shall navigate with such boat any of said waters, without nrsi obtaining such license, such owner agenl snail, upon conviction thereof in the Circuit Court or Mobile county forfeit and pay to the State of AL abaina the snm Of two hundred dollars; and it shall be the duly of the collector of the taxes for the coun- y of Mobile, to prosecute all who may violate the provisions Of this section: Prordsd that no one shall be convicted under this seciion who obtains license as contemplated herein, within twenty days after the passage of this act.
 l Skc. IA. That all vendors of Lottery Tickets in this State, shall pay tax or two and half dollars on every hundred dollars worth of tickets by them sold, vended or disposed of in llis State; winch amount of sale shall be given into the assessor, in lhe manner, and under the penalty prescribed by the fourth section of this act.
 SEc. lo. That upon every hundred dollars of the gross income of any manufacturing company, moor porated by the authorities of this State, the of one fourth ol one per centum shall be levied and col-
 ected; and if the Corporaiors President, or other
 legal oihcers of said companies shall fai refuse give m the rue amount of lie income of said conpa- nIes to the assessor as herein provided, it shall he me dutY oi the assessor to asstss he sum of two thousand dollars aaainsi such company, which shall De cnilecied and accounted for prescribed in the
 fourth seciiO" of this net in relation to factors com mission merchants, cotton brokers and auct0nerrs SEc' ih ihal the owners and keepers Of all saw and grist mills n this State. shall pay annually Sn the gross amount uI their income from such mils | nu nn.i- -istpK E. l-tl.. f 4 one per crn'un. Tor every hundred dollars of such n- come; and on failure to give in said income the as- sessor sih assess tie tax created by this section at one thuisand dollars and shall collect and accouut i"r the same as other taxes collected and nccount ed toi-saif tax commencing with the lst day of January next and running 10 the first day of May next, and afterwards from the first day of May in each year to the first day of May in tho succeeding year.
 SEC IT. That to carry more fully into effect ,he provisions oi this aci, the Judges of tho Circuit Courts m this State shall at the first term to be held m the respective couniIes after the passaee of this act, and annually al he sprlng term of the courts ulon the recommendation of a majority of the Grand Jurors that aay he lmpannelled said term appoint three persons, or less number if they think proper well quaI'hed to perform the duties required ol them by this act to be known by the name of County Asses. sors, to take in list of the taxable property and polls, and 10 value the real estate within their coun- tes, which assessors at the time of being SO apponi- ed, shall take and subscribe in open court the fol- lowing oath, to wit:-'l, A. B., do hereby swear Cor airni) that will well and truly take in list of all taxable property and p0lls that may come to my ! knowledge within my district m Ire county of agreeable io law-,hat will use all lawful n,eans to lnd ont all ihe property and polls liable to taxation
 in said district, and that will truly and to the best oi my khoa ledge. skill and judgment, value all the real e~'a'e liable to he taxed in said district, having due rTgaid to ts i"csihn, it's proximity to city or town, or nt,igable water course, and the improve. nients thereon, nnd that will do equal and upar- 'al justice iu the public and ndiyduals--so belp me God" Which oath shall be subscribed. and re. corded by ihe Clerks of the Circuit Courts aforesaid fr0"'afd, rha, 1T from any cause, said a .sessors shall fail 10 take sad oath at the Spring Term of said rircnii Courts, they shall take it before the Judge of the County Courts of their respective cou. ties, and'the same shall be recorded by the Clerks | Ihereoi before such assessors enter upon the dis charge of their duties.
 | SEc ls. That ifany assessor appointed by the court aforesaid, shall die remove, refuse to act or from any other cause te unable to take in a st of taxable property and polls, then sha Il be the duty of the Judge of the County Court. upon the recon. mendation of majority of the Grand Jurors impan- need at the preceding term of the Circuit Court in said county, to appoint some other suitable per son 10 fill the vacancy thus created who shall take the same oath, perform the same duties, be liable to the same penalties, as are required of the assessors ap- pointed by the Circuit Courts, and receive the same compensation. And in like manner should there be d failure of the spring term of any of the Circuit Courts so that no assessors be appointed, should majority of said Grand Jurors neglect or re fuse to make any recommendation of assessor or assessors
 they shall be appointed hy the Judge of the County | Court.
 1 SEC. 19. That all assessors appointed as herein provided, shall before entering heir duties, give bons with suihclen, security, payable to the Goyer- and his successors in office, in such penalty as may be prescribed by ihe Judge of ihe Circuit or County Court, as the case may be, conditioned for the faithful perform of the duties of their office, according to law; which bond may be put in suit in the name of the Governor, whenever and as often as the Judge of the County Court may believe it has been | violated.
 SEC 20. That It shall be the duty of the Court of Commissioners of Revenue and Roads in each coun. ty, in this State, al the first term of their courts af ter the passage of this act to divide their respective counties into than three districts as nearly equal may be, should they think division neces- sary, to be designated numerically; and the said courts, after defining the bounds of sad districts at the first term Of their courts after the appointment of | the assessors, assign to each his district.
 SEC. 2l. That every assessor in the State. shall have book containing list of the Iand tax within his dstrct making separate tables for ihe tracts of land aud the town lots, and each assessor shall enter and describe the tracts of land, in the following man. ner to wit: In the first column they shall enter the name of the person who ownes the land; in the se- cond the place of his residence; in the third, the description of the land, according sectional divi- sions and sub-divsions in the fourt the value of the land; aCd in the fifth, the amount oi the tax on the land And the assessor shall enter and describe the city town lots, in the following manner: In the
 first and second columns the owner and his residence shall be desgnated in the third, the number of the lots in any city or town in the fourth, the of the city town; in the fifth, the value of the lots in the sixth, the amount of the on the lots; in the | seventh, the improvements thai on said lots. SEC. "A. That shall be the duty of each and ev- cry assessor, to attend the first Monday of May, eighteen hundred and forty five, or as soon thereafter | as practcabe and afterwards on the first Monday
 in April, in each year, at place to be designated in
 their respective districts, giving ten days previous notice, by adyeriisement in three of the most public places in the district, of the time and place, to take
 m list of the taxable property and polls in said dis | rict. | SEc. 23 That it shall bo the duty of the persons owning property the dstrics attend al the time and place thus designated. and to return to the as sessors the amount of their taxable property and polls liable to taxation, under the provisions of this act, and which they owned or possessed on the - day of- eighteen hundred and forty five, and on the = day of - in each year thereafter, or for which they gre agents, and shall in writing specify the number of tracts of land, city or town lots, the number of in eact tract, the situation of each
 ract with the improvements thereon. Also the num- Der of city town lots, with the situation. bounda- ries, and value thereof. aRd improvements thereon
 SEc 24. Thai il shall be the duty of the assessors,
 in each district, 10 find ou, the property and the polls therein, liable to axati0n, whether the same shall have been given in or not, and 10 the best of their knowledge, skill and judgment, value all tae real es- tate liable to taxation their districts. having re- gard 10 its location s proximity to city town, nayvable water course, and all the nprov vements thereon; and when the assessors shall have taken in and made out full and complete list of all the taxa II | .l.-