The State guard., 1848-04-04
REVENUE LAW.
An act to provide for the Assessment and
 Collection of Taxes.


 and House of Representatives., of the Stdte of Alabama, in General Assembly conuened, That the following persons and property shall be subject to taxation name- 1 ly:
 l. A poll tax shall be levied on every white male enhabitant of this State be- tween the ages of twenty one and fifty years, whether a citizen or an alien, in the manner hereinafter provided in this act.
 2. All property real personal of the inhabitants of this State wherever it may be, or of non residents being within this State. and not expressly exempt by law, shall be subject to taxation, as hereinafter provided by this act.
 8. The terms "real estate" and "real property" as used in this act, shall for the purposes oftaxaton be constructed to in. clude all lands within the State; all bull dings and other things erected thereon, or attached or affixed thereto.
 4. "Personal estatc," and '.personal property" shall for the purposes of taxa- ton be construed to include all household furniture, goods, chattels, moneys and eff. fects, wherever they may be; all steam boats, ships and vessels, whether at home or abroad all moneys whether at inter- est or not; all debts due the persons to be taxed whether in or Out of the State, from solvent debts for money loaned all public stocks and securities all stocks, or inter- est in turnpikes, bridgs and ferries. and other franchises or corporations in or out ot the State and all income of any trade, profession or employment, together with all other property of whatsoever kind or description not included under the head of "real estate" as defined in the proceeding definition. Prorided, that nothing in any part ofthis section contained, shall be 10 include stocks ofthe United States-prop. erty paying tax in any other State, Terri tory of Country, or income arising from any species of property paying a tax to this State, or from the trade or employ ment of any arizan or manuel laborer.
 Sec ?. And De it further enacted, That the following property and polls shall be
 
 exempt from taxation namely:
 l. The real and personal property of the United States and of this State, the real and personal property of any county in the State, and of the State Bank and Branches. 4
 ?. All lands owned or sold by the Uni ted States, until the term olive years from the day of sale shall have expired.
 3. All property real or personal of any literary, scient fife, benevolent, or char table society or institution incorporated within the State, actually occupied or used by any such society or institution or by the officers thereof for the purposes for which the same was incorporated.
 4. All houses of religious worship, and the pews and furniture of the same !; also all tombs, burial grounds and rights of bu- rial.
 5. The polls and property to the value of one thousand dollars of revolutionary soldiers; and the amount of property now exempt from execution, whenever the owner ot the same is soldier who served in the war of 1872 and 1914 in defence of the United States.
 6. The polls of all Indians.
 T. The polls and estates of persons who by reason of age, infrmty, or pover- ty, may, in the judgement of the assessors be unable to contribute to the public charge. Y
 8. All slaves who may be lunatic, blind or insane, or who may from any other cause be entirely unproftable to their owners: Provided, that nothing herein contained shall be so construed as to ex- empt any slave from taxation by reason of the infancy or youth of such slaves.
 9. The household furniture of person not exceeding two hundred dollars in value--all wearing apparel, farming and horticultural utensils, libraries, and the tools of all mechanics necessary to carry on their business, and all surgical instru- ments and apparatus belonging to physi- cian surgeons, or surgeon dentists, actu- ally engaged in the practice of their pro- fession.
 Sec 3. And De a further enacted, That fol enrolment and assessment of all property subject to taxation, each county in this State shall be divided into convenient dis tricts, to be known as, and styled assess. ment districts. Each district shall be defined by proper metes and boundaries and the number of districts in any one County shall not be more than ten noI less than three. Each district shall be designated by ils name pr numbe..., 0na ,'so registered with its proper metes and boundaries, by the Clerk of the County Court in suitable books to be procured and kept for that purpose !; which books shall be called the assessment books, ant in them shall be entered and recorded all enrolment and assessment lists. and all other entries and records connected with levying and collecting the taxes of the County. And said assessment books shall, under the control and direction O the clerks, at all times free of cost ol charge, be open to the inspection of any officer of the State, or any tax payer ir the county. aar48 | SEC 4, And De tt further enacted, Tha it shall be the duty of the Commissioner: