The State guard., 1848-04-11

thSdtohSS SoibPuhJ VI OthCA Sbi BOAAtiOt doing business under charter granted b the authorities of this State. except sue as are especially exempt by law, ther shall be assessed and collected a tax of on fourth of one per cent, which shall be as sessed to and paid by the President, Cash fer or Treasurer of such bank, insuranc company or other monied corporation.
 SEC. 65. And be a further enacted That on the gross amount of commission received or charged by any factor, commis sion merchant, cotton broker, or auc tioneer, there shall be assessed and collec ted one per cent and all sums receir ed or charged by any factor, commission merchant, cotton broker, or auctioneer, fo services in buying and selling any goods wares or merchandise, or for any othe services done in the course of the busi ness of such factor, commission merchant cotton broker, or auctioneer, or which mal be received or charged for any acceptance advance, indorsement or guaranty, shall bt recSoned and computed as commissions and upon all cotton pickeries, one per cent. upon theirgross receipts: Propided nothing in this section contained shall be so construed as to impose on the severa classes of persons named, any other in come tax thar is by this section imposed Nor shall it be so construed as to exemp from taxation any capital employed in bu siness by any of the classes of persons herein named. ac
 l SEC SC. And be t further enacted That tax of two per cent. shall hereafter beimposed on the value of each and ever, legacy and bequest of personal property or rights and credits of any and all kinds and oneach and every devise of lands tenements or hereditaments, that shall, or hereafter may be made in any last will testiment, or codicil, by any person, to any other person or persons or corporation o any kind, other than to the child, grand child, brother or sisters children, or wife of such testator, and the executor or exec. utrix, or person having the administration of the estate of such testator in his or her hands, or under his or her charge, shall pay the amount of said tax to the Clerk O the County Court of the county in which the said last will, testament or codicl shal be exhibited for probate, before any set. tlement and distribution of the estate o his testator--and the clerks of said Courts shall pay over, and account for the proceeds of this tax in the same manner and under the same penalties provided for in the case of noD-payment ot taxes received for Ii. cense. I
 SEC. s7. And De t further enacted That every slave merchant, trader, dealer or broker, dealing in slaves, before he shal be authorized to make sale of any slave in any county of this State, shall procure from the Clerk of the County Court O said county, a license for which he shal pay ten dollars on each slave which may be offered for sale by him; which said Ii cense shall authorize him to sell said slaves in any county in the State and if any such merchant, trader, dealer, or broker shall sell any slave without having frs procured a license as aforesaid, he shal forfeit and pay the sum of three hundred dollars, on indictment and conviction there of, in the Circuit Court of the count, where such slave was sold: Prorided that the above tax shall be paid on all ne groes exhibited or shewn for sale in tht limits of this state, which shall be paid ii the same county in which they may bt so shewn or exhibited. 'uai
 SEC. eS. And De t further enacted | That tax of one fourth of one per cent shall be assessed and collected on the val ue of every steamboat navigating any 0 the waters of Mobile Bay, or that empt, therein, which shall be paid to the pers oi hereinafter named. Such assessment sllal be made by said person receiving the tax es, and the county assessor of Mobil, county. 4etM Wi tinr e il
 SEC So. And be tt further enacted That it shall be the duty of the Comptroll CT of Public Accounts of this State, to ap point at Mobile suitable person to col lect the tax imposed by the preceding sec tion, and require of him such bond and SC curity as said Comptroller may deem ex pedient, and may also appoint suitable
 person to collect the tax above imposed ol stcamboats, at any other point on anyriv CT in this State, if he shall deem it neces sary. Aft7 ''1'p 'atla !" 4T 1fj
 ! SEC, 90. And De it further enactc,l That such collector so appointed, and tn assessor shall receive ten per cent. ol the amount collected on steamboats, as hi compensation for attending to these duties and his receip to any steamboat for tax shall exempt the steamboat so paying fron any further ad ualorem tax thereon for : Peiiod oftwelve months from the dat
 thereof; that such collector shall hold hi office fer such term as the Comptrolle may appoint, and shall pay over and ac ' count with the Comptroller for taxes re l ceived by him in the same manner that tn { tax collector for Mobile county is directc ' to pay over and accoun'. ar .
 SEC. 9l. And be tt further. cnactee That on each and every vessel or wate 1, craft, (other than steamboats,) that are c , may be employed in lighteragc, or in tn r transportation of produce or goods, ware ; or merchandise, on the waters of Mobil s Bay, there shall be levied and collected