The age-herald., 1901-09-08
ARTICLE xI.
T axation.

l 211 All taxes levied on property in this
 State shall be assessed in exact propor- 1 ton to the value of such property but | no tax shall be assessed upon any debt
 for rent or hire of real or personal prop
 erty while owned by the landlord<or hirer
 during the current year of such rental or
 hire, if such real or personal property be
 assessed at its full value.
 | 212. The power to levy taxes shall not be delegated to individuals, private cor l porations or associations.
 213. After the ratification of this Con- stitution no new debt shall be created against or incurred by this State or it's authority, except to repel invasion or suppress insurrection, and then only by concurrence of two-thirds of the mem- bers of each house of the Legislature. and the vote shall be taken by yeas and nays, and entered on the. Journals; and any act creating or mourning any new debt against this State, except as herein provided for, shall be absolutely void; provided, the Governor may be author ized to negotiate temporary loans. never to exceed three hundred thousand dol lars, to meet the deficiencies in the treas- ury, and until the same Is paid no new loan shall be negotiated; provided fur ther, that this section shall not be so construed as to prevent the issuance Of bonds for the purpose of refunding the existing bonded indebtedness of the State.
 214. The Legislature shall not have tho power to levy in any one year, a greater rate of taxation than sixty-f1ve one- hundredths of one per centum on the value of taxable property within this State.
 215. No county in this State shall be authorized to levy a greater rate of tax ation, in any one year, on the value of the taxable property therein. than one half of one per centum; provided, that to pay debts existing on the sixth day of December, 1875, an additional rate Of one-fourth of one per centum may be levied and collected. which shall be ap- propriated exclusively to the payment of such debts and the interest thereon; pro- vided further, that to pay any debt or liability now existing against any county, incurred for the erection construction pr maintenance of the necessary public
 buildings or bridges, or that may here after be created for the erection of neces-
 sary public buildings. bridges or roads
 any county may levy and collect such special taxes, not to exceed one-fourth of one per centum, as may have been or may hereafter be authorized by law,
 which taxes so levied and collected. shall be applied exclusively to the purposes fo,
 which the same were so levied and cof-. lected.
 PIG No city, town, village or other municipal corporation, other than as pro- vided in this article, shall levy or collect n higher rate of taxation in any one year on the property situated therein than one half of one per centum or the value or such property as assessed for State tax ation during the preceding year; provided that for the purpose of paying debts ex- isting on the sixth day of December, 1875, and the interest thereon, tax of one percentum may be levied and collected, to be applied exclusively to the payment of such indebtedness ;and provided further, that this section shall not apply 10 the city of Mobile, which city may from and after the ratification of this constitution, levy a tax not to exceed the rate of three fourths of one percentum to pay the eX- penses of the city government, and may | also levy a tax not to exceed tnree- fourths of one percentum to pay the debt | existing on the sixth day of December, | 1875, with interest thereon, or any renewal | of such debt and provided further that l this section shall not apply to the cities of Birmingham, Huntsville and Besse- mer, and the town of Andalusia, which | cities and towns may levy and collect a | tax not to exceed one-half of one per- | centum as hereinbefore allowed to be | levied. and collected, such special tax to be applied exclusively to the payment of | interest on bonds of said cities of Bir- | mingham, Huntsville ana BeSsemer, ana | town of Andalusia respectively, heretofore
 issued in pursuance of law, or now au- l thorized by law to be issued and for a | sinking fund to pay off said bonds at maturity thereof; and provided further, that this section shall not apply to the city of Montgomery, which city shall have the right to levy and collect tax of not exceeding one-half of one percentum per | annum upon the value of the taxable property therein, as fixed for state taxa tion, for general purposes, and an addi- tionaI tax of not exceeding three-fourths of one percentum per annum upon the value of property therein, as fixed for State taxation, to be devoted exclusively