The Montgomery advertiser., 1901-08-31

thereon; provided further. that to pay any debt or liability now existing
 against any county, incurred for the
 erection. construction or maintenance
 of the necessary public buildings or
 bridges, or that may hereafter be cre-
 ated tor the erection of necessary pub-
 lie buildings, bridges or roads, any
 county may levy and collect such spe-
 cial 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 pur-
 poses for which the same were so
 levied and collected.
 216. No city, town, village, or other
 municipal corporation, other than as
 provided in this Article, shall levy or
 collect higher rate of taxation in any one year on the property situated there-
 in than one-half of one per centum of
 the value of such property as assessed
 for State taxation during the preceding
 year; provided. that for the purpose of
 paying debts existing on the sixth day
 of December, 1875, and the interest
 thereon, a tax of one percentum may
 be levied and collected, to be applied
 exclusively to the payment of such fn-
 debtedness; and provided further, that
 this section shall not apply to the city
 of Mobile, which city may from and
 a<ter the ratification of this Constitu-
 tion, levy a tax not to exceed the rate
 of three -fourths of one per centum to
 pay the expenses of the city govern
 ment, and may also levy a tax not to
 exceed three-fourths of one per centum
 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 this section
 shall not apply to the cities of Bir-
 rningham and Huntsville and the town
 of Andalusia, which cities and town
 may levy and collect a tax not to ex-
 ceed one-half of one per centum, in ad-
 dition to the tax of one-half of one
 percentum as hereinbefore allowed to
 be levied and collected, such special tax
 to be applied exclusively to the pay
 ment of interest on bonds of said cities
 of Birmingham and Huntsville and town of Andalusia respectively, here
 tofore issued in pursuance of law, or now authorized by law to be issued, and for a sinking fund to pay off said bonds at the maturity thereof; and pro- vided 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 per centum per annum upon the value of the taxable property therein as fixed for State taxation, for general purposes, and an additional taN of not exceeding three-fourths of one per centum per annum upon the value of property therein, as fixed for State taxation. to be devoted exclusively to the payment of its public debt, inter- est thereon. and renewals thereof. and to the maintenance of its public schools, and public conveniences; and provided further. that this section shall not ap- ply to Troy. Attalia. Gadsden. Besse- mer. Woodlawn, Brewton, Pratt City, Ensley, Wylam and Avondale. which cities and towns may from and after the ratification of this Constitution levy and collect an additional tax of not exceeding one-half of one per-cen- tum; and. provided further, that this section shall not apply to the cities of Decatur. New Decatur and Cullman, which cities may from and after the ratification of this Constitution levy and collect an additional tax of not exceeding three-tenths of one peroen- tum per annum, such special tax of said city of Decatur, to be applied ex- clusiveIy for the public schools, public school buildings. and such special tax of said cities of New Decatur and Gull man to be applied exclusively to edu- cational purposes and to be expended under their respective boards of public school trustees; and public improve ments; but this additional tax shall not he levied by Troy. Attalla. Gadsden, Bessemer. Woodlawn. Brewton, Pratt City. Ensley. Wylam, Avondale, Deca- tur. New Decatur or Cullman, unless qualified electors voting at a special election held for the purpose of ascer- taining whether or not said tax shall be levied; and provided further. that the purposes for which such special tax is sought to be levied shall be stated in such election call. and, if authorized, the revenue derived from such special tax shall be used for no other purpose than that stated and provided further, that the additional tax authorized to be levied by the city of Troy, when so levied and collected. shall be used ex- in the payment of the bonds and interest coupons thereon, hereafter issued in the justment of the present bonded indebtedness of said city: and provided further, that the additional tax authorized to be levied and col lecte by the city of Attalla shall, when so levied and collected, be used exclu- sively in the payment of bonds to the amount of not exceeding twenty-five thousand dollars and the interest cou- pons thereon, hereafter to be issued in the adjustment of the present indebt- edness of said city; provided further, that the governing boards of the said cities. which are authorized to levy an additional tax, after the holding of an election as aforesaid, are hereby au- thorized to provide by ordinance the necessary machinery for the holding of said election and declaring the results thereof.
 PIT. The property of private corpo- rations. associations and individuals of this State shall forever be taxed at the same rate; crowded, this section shall not apply to institutions devoted ex- clusively to religious, educational or charitable purposes.
 21S. The Legislature shall not have the power to require counties or other corporations to pay any charges which are now payable out of the State Treasury.
 219 The legislature may levy a tax of not more than two and one-half per centum of the value of all estate, real and personal, money, public and private securities of every kind in this State, from any person who may die seized and possessed thereof, or of any part of such estate. money or securi- ties or interest therein transferred by the intestate laws of this State or by will. deed. grant. bargain, sale or gift, made or intended to take effect in pos session after death of the grantor, de- visor or donor, to any person or per- sons. bodies politics or corporate, In trust or otherwise. other than to or for the use of the father. mother, hus- band. wife brothers. sisters, children