The State guard., 1848-04-11

current year shall have until the first day of January next, after the passage of this act, to make return of their assessment books to the Clerk of the County Court; and that the tax collectors shall have, until the first day of April, in the year eighteen hundred and forty-nine, to make payment and settlement of their accounts for taxes collected by them in the present year: Pro- rided, That the provisions of this section shall apply only to taxes assessed and col ected in the present year of eighteen hun dred and and forty-eight.
 SEC. Fl. And De t further enacted, That in lieu of the term of the Commis- sioners' Court, required by section thirty five, to be holden on the first Tuesday after the first Monday of August in each and every year, there shall be holden a special term of said Court on the first Mon day of January, eighteen hundred and for ,y-nine, but annually thereafter, as pro- vided in section thirty-fve. '' ''a
 SEC. 72. Aud De n further enacted, That in case of the decease of any tax collector, after he shall have commenced his collections, and before completing the same, and paying over and settling his ac- counts therefor, the administrator or exc cutor of such deseased collector shall. within two months after his acceptance of the trust, and giving bond accordingito law. settle all accounts of said deceased collec- tor with the Comptroller of Public Ac- counts, and pay into the Treasury all mon- eys by him received as tax collector in his life time.
 SEC. 73. And De a further enacted, That in addition to the duties imposed by this act, on the several county and district assessors, it shall be, and is hereby made their duty, to collect and report such sta tistical information, as to population, edu- cation, industrial pursuits, mines, manu- lecturers, productions and other resour- ces, and the like statistics of the State. as may be prescribed and directed by the State board of equalization. And when said board shall prescribe any such duty they shall. through such medium as to them shall appear most convenient and suitable, furnish appropriate forms, anc give all necessary instructions as to the mode and manner of performing the ser. vice.
 SEC. "A. And be h further enacted That the several tax collectors and count, assessors shall each receive compensation for their services, at the rate of ten pel cent. on the first five hundred dollars o taxes, whether State or county, by then assess'd and collected; on the next five hun dred dollars, two and half per cent; {; or the next thousand dollars, two per cent and on all over three thousand dollars, one per cent. And the district assessors if the several counties, shall be allowed by the Commissioners Court, compensation not to exceed one dollar and fifty cents each, for every full days service he may have been actually employed in the per formance of his duties but no such al. lowance shall be paid except on account certified by the county assessor. .-s
 SEC 75. And be it further enacted That the tax collector of Mobile county shall, alter the period for commencing his annual collections, deposit, at the end o each and every thirty days, in the Bank of Mobile, to the credit of the Treasurer of the State, the amount by him collected ID to date of every such deposit; and he shall take triplicate certificates ofdeposi, therefor: one of which he shall iorward within five days, to the Comptroller o Public Accounts one to the Treasurer o the State, and the other he shall retain as his own private voucher. ...
 i SEC. 76. And be A further enacted That all sales of real estate, or slaves, by tax collectors for the non.payment of tax. es, shall be held at the Court House, ol such other places as are, or may be b, law authorized for Sherifl's sales of like property in their respective counties; ant all other property may be sold at any pub lie place within the district.
 SEC. v. And De it further enacted That no person shall be deemed u resi-
 dent within the provisions of this act wh, has not, by himself or family, resided dur ing twelve months next proceeding .ht giving in list of his property, within th( limits of this State; or who is not the bont .fde owner of dwelling house within tn, limits of this State. And all persons wh, do not reside in this State, but do bushes of any kind herein for period less thai twelve months, shall be deemed and takel to be transient merchants or dealers with in the meaning of this act, and shall b required to take a license out of the offic
 of the Clerk of the County Court of tn county in which they may do business, d is provided in this act, and shall further more be liable to pay the same tax on hi or their property, and after the same rate as is hereby imposed on the property an income of resident citizens of the sam kind, owned, received or enjoyed by resi-
 dent citizens, which shall be assessed, le yied and collected in the same manner a is provided in cases of resident citizens. g SEC. 7s. And De t furiicr, enactec That the members of the Commissioner a Court shall each be allowed the sum , two dollars per day, for each and ever day they may be be engaged in the di, charge of the duties imposed on them this act which comDensation shall he ma