Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-23

IIISuIlINIEIICTI
fects OF insufnciencIes, shall have arisen
together with the sureties on the official
bond, shall be liable to the purchaser,
whose title shall be thus defeated, and to
his assignees. for the full sum of the
purchase money paid by him at said
tax sale, for said property. the cost OF
the suit in which said title failed, which
the purchaser shall have incurred in at
tempting to maintain his title undsr
said tax sale, together with the interest
upon each of these amounts at the rate
of II per cent. per annum, provided that
suits under this section shall b. COM
menced within five years from the sale.
Sec. SO. Be 1t further enacted, That no
action for the recovery of real estate
sold for the payment of taxes shall lie,
unless the same is brought within three
years from the date when the purchaser
became entitled to demand a deed there
for; but IL the owner OF such real estate
was at the time of such sale, under the
age of q years, or insane, he, his heirs,
or legal representatives shall be allowed
three years after such disability is re-
moved, to bring suit for the recovery
thereof; but this section shall not apply
tc any action brought by the state;s pro-
vided, however, that the provisions of
this section shall not apply to cases in
which the owner of the real estate sold
had paid the taxes, for the payment of
which such real estate was sold, prior to
such sale; nor shall they apply to cases
in which the real estate sold was not at
the time of the assessment, or of the sale,
subject to taxation. ~
Sec. "a. Be it further enacted. That
an act entitled IAN act to dispose of
lands, which have been or may hereafter
be sold for taxes, and bid in for the state,
and which have not been redeemed or
purchased from the state, approved Feb
ruary 8, 1885, be and the same is hereby
repealed.
Sec. So. Be it further enacted, That
licenses are required of all persons en-
gaging in or carrying on any business, or
doing any act in this section specified,
for which shall be paid, for the use of the
state, the following taxes:
For each auctioneer, in any city or
town of $4,000 inhabitants or over, a IL
cense tax of $50 per annum: in cities or
towns of 5000 nhabitants, and less than
rs, 900, $50 per annum; in cities or towns
of 5000 inhabitants, and less than 5000
$40 per annum; in cities or towns of more
than 1000 and less than 5,OOQ, $40 per
annum. The term auctioneer, WITHIN
the meaning of the foregoing provisions,
shall be deemed to apply to any persons
selling goods, wares, merchandise, live
stock, or other things of value, at public
cutlery, except as otherwise herein pro-
vided, whether a charge is made for the
same or not In the following cases,
sales at public cutlery may be made for a.
compensation, without license. 1st. The
estate of decedent by the personal rep
resentative or his agent, according to
law, or by the provisions of the will
I'd. Property conveyed by deed or trust
or decree, or ordered to be sold accord
ing to the deed, decree or order. Sd. Any
person may sell the agricultural products
arising from his own or other labor un-
der his control or his real or personal
estate, not purchased or sold ON specula-
ton. 4th. All sales under legal process
2. For each person, firm or corporation,
engaged in the business of making abb
stracts in cities or towns of 10000 in
habitants or over, $25 per annum; in cities
or towns of 10000 Inhabitants and less
than 20,000 $40 per annum; in cities or
towns of less than 10000 inhabitants, So
per annum.
3. For each base ball or foot park,
where admission fees ara charged, $50
per annum.
4. For each bother or bottling associa-
ton, other than bottlers of mineral wa
ter, license tax of $25 per annum.
5. For each collecting agency in cities
or towns of $4,000 inhabitants or over,
$50 per annum; in cities or towns of less
than $4,000 Inhabitants $25 per annum.
6. For each construction company do
ing business in this state, $25 per annum.
I. For each dummy railroad sr electric
railroad or railway, being operated in
this state, the following license taxes:
In counties of 10000 Inhabitants or over,
$50; in counties of 10000 Inhabitants and
less Ifissn 4U,UuU, SfU, III COuHlltS VI 1883
than $4,000 inhabitants, $40.
8. Each water works company or cor
poration, electric, light and power COM
pany or corporation or electric light or
power company or corporation, gas COM
pany or corporation, operated by per-
son or company or corporation for public
uses, other than a municipality, shall
pay to the state the following license
taxes In cities or towns over 10000 in
habitants, 800; in cities or towns of TO-
600 inhabitants. and less than 10000, $50;
in cities and towns of 5000 inhabitants
and less than 10000, $25 in cities or towns
of less than 5000 inhabitants SIS.
g. The operator of each set of flying
j=nnies, called also hobby horses" and
merry go rounds, shall pay to the state
the following license taxes: In cities and
towns of 10000 inhabitants or over or
within one mile of such for each week,
IS; or for each month, $40; or for each
year, $50; in cities or towns of less than
10000 inhabitants, or within one mil= of
such, for each week, $3.50, for each
cality in this state, other than is provided
above, for each week, 81, or for each
month. $3.50, or for each year, $40.
10. For each device used by persons as
a source of profit to themselves, such as
throwing at wooden figures, or any other
objects of like character; cane racks,
knife racks, striking an object to test the
strength, blowing to test tbs lungs or
other devise of like character, for each
county in which it is operated, $10-but
this subdivision shall not so be con-
strued as to legalize the operation of any
device, which is now prohibited by law.
IL. Each railroad ticket broker, other
wise known as scalper, or other rail-
road ticket agent, except agents actually
employed by some railroad, shall pay to
the state the following license taxes:
In cities or towns of 10000 inhabitants
or over, $50; in cltiss or towns of less
than 10000 Inhabitants, 500.
IL. Each person, firm or corporation
engaged in buying, selling or renting
real estate on commission shall pay to
the state the following license taxes: In
cities or towns of 10000 inhabitants or
over, SIS; in cities or towns with less than
10000 inhabitants, IS.
13. Each company, corporation or as
ISOLATION doing business in this state
whose sole or principal business is the
loaning of money, whether organized in
this state, or in another state, or coun-
try, and which is not elsewhere subjected
to a privilege tax in this section, shall
pay to the state annually, as other license
taxes are paid, 500; Provided, the pro-
visions of this subdivision shall not APP
ply to banks or banking institutions