Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-10


visions, shall be deemed to apply 70 any
person selling goods, wares, merchandise,
/ live stock, or other thing Of value, al
public cutlery, except as Is otherwise
herein provided, whether a charge Is
made for the same or not. In the fol-
lowing cases, sales made at public out
cry may be made for compensation, with
out license: LIST. The estate of a dece-
dent by the personal representative or
his agent, according to law, or the pro-
visions of the will. I'd. Property con-
veyed by deed of trust or decreed or or
dered to be sold according to the deed,
decree or order. Sd. Any person may sell
the agricultural products arising from
his own or other labor under his control,
or his real or personal estate, not pur-
chased or sold on speculation.
2. For each person, firm or corpora
tion engaged in the business of making
abstracts, in cities or towns of 10000 in
habitants or over, $25 per annum; in cities
or towns of 10000 inhabitants, and less
than 10000, $40 per annum; in cities or
towns of less than 10000 inhabitants, IS
per annum.
8. For each base ball and foot ball. or
base ball or foot ball park where admis-
sion fees are charged, $50 per annum
g. For each bother or bottling assoeia-
ton, other than bottlers of mineral water,
license tax of $25 per annum.
5. Each dealer in coal and coke, or
coal or coke in cities and towns of 25,-
000 inhabitants or over $25 per annum;
in cities or towns of 5000 inhabitants and
under $4,000, SO per annum.
g. Each collecting agency in cities or
towns of $4,000 inhabitants or over, $50
per annum; in cities of less than $4,000
inhabitants, 500 per annum.
T. Each construction company doing
business in this state, $25 per annum.
s. Each dummy railroad or electric rail-
road or railway, being operated in this
state, the following license taxes: In
counties of 10000 inha bitants or over, $50;
in counties of 10000 inhabitants and less
than 10000, $40 in counties of less than
10000 inhabitants, $40.
g. Each water works company, electric
light and power company, or electric light
or power company, gas company, oper-
ated by a person or company for public
uses, other than a municipality, shall
pay to the state the following license
taxes: In cities or towns of over 10000
Inhabitants, 800; in cities or towns of
10000 inhabitants and less than 10000,
$50; in cities or towns of 5000 inhabitants
and less than 10000, $25; in cities or towns
of less than 5000 inha bitants SIS.
10. The operator of each sat of flying
jennies, called also "hobby-horses" and
merry go-rounds, - shall pay to the state
the following license taxes; In cities or
towns of 10000 inha bitants or over, or
within one mile of such, for each week,
IS; or for each month $40, or for each
10000 inhabitants, or within one mile of
such, for each week 81. So for each month
So for each year $50. In any locality in
the state, other than is provided for
above, for each week ST., or for each
month $3.50, or for each year SO.
II. 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 the lungs,
or other device of like character, for each
county in which it is operated, $40.
II. Each railroad ticket broker, other
wise known as scalper,. or other railroad
ticket agent, except agents actually en-
| ployed by some railroad, shall pay to the
state the following license taxes: In cities
or towns of 10000 inhabitants or over
$50; in cities or towns with less than
| 900 inhabitants, $40. at gu
10. Each person, firm or corporation
engaged in buying, selling or renting rea
estate on commission, shall pay to the
state the following license taxes: In cities
! or towns of 10, 900 inhabitants or over SIS
in cities or towns with less than 1900
inhabitants, So. 80 ztsar e- = -el
A. Each company, corporation or asso
| citation, doing business in this state
whose sole or principal business is thu
loaning of money, whether organized il
| 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 Ii
| censes are paid, 800.
| Is. Any person, firm or corporation op
| Grating yards or enclosures, used for tht
| purpose of storing pig iron therein, ant
| issuing warrants thereon, or receipt.
| therefor shall pay to the state annually
| for each such yard or enclosure, $50; bu
| provision shall not apply to such yard:
| owned and used by manufacturers of pis
! IRON on which no warrants are issued OF
| receipts given. ~ tai t'i
| 16. All corporations doing business il
| this state, whether organized in this
state or in another state or country, no
| otherwise herein specifically required Z
| pay license tax, shall pay annually tn
| following privilege taxes: Corporation
| whose capital stock does not exceed $50,
900, $685. where the capital stock exceed
| $4,000, and is not over 100000, $40; wher
| the capital stock exceeds 100000 and doe
| not exceed 5000, 900, SIS; where the capita
| stock exceeds 100000, and does not excee,
| 100000 SIPS; where the capital stock ex
| ceeds $500 900; and does not exceed $500,
| 600, $40; where the capital stock exceed
| 100000, and does not exceed $4,000
| $500; where the capital stock exceed
| 100000, and does not exceed 100000
| $780, where the capital stock exceed
| 81, 000 000 $500. But the payment of thj
| tax in one county in the state, as evi
| denced by the license or official certiffcat
| OF the Judge OF PROBATE Snall De SUM
| cient.
II. Each person, firm or corporation
| engaged in the business of selling illum
mating or lubricating oils at wholesale
| shall pay to the state the following Ii
cense taxes: In counties whose popula
| ton does not exceed 10000, $25; in countie
| whose population exceeds 10000 inhabi
! tants, and does not exceed 10000, $50; i
| counties whose population exceeds 5000
| inhabitants and does not exceed 50,00(
| 800; in counties whose population exceed
| $4,000 inhabitants, and does not excee
$4,000, $780, in counties whose population
exceeds $4,000 inhabitants. $500.
| In all cases in this section, where pop
| ulation controls the price of licenses, tn
| last census report of the fetleral govern
| ment shall govern. The license take
! provided for in this section shall be du
| and payable on the passage of this act.
| Sec. 81. Be it further enacted Tha
| sections l, g. 8 and 4 of an act entitle
| "an act to provide for returning and al
| lowing proper credits for taxes wrongful