The Birmingham age-herald., 1903-10-23
AN ACT

No 4se.) AN ACT IS. 54s To amend an act to refund and pay bael
 certain State and County licens,
 money collected under and by virtue o
 the provisions of the act approved
 February 9, 1899. entitled "An Act to
 amend the revenue laws of the State
 of Alabama" which Act has been de-
 clared unconstitutional and void by
 the Supreme Court. approved Decem-
 Der 1S, 1900
 Section 1. Be 1t enacted by the Legis- lature of Alabama that an Act entitled an Act 10 refund and pay back certain state and County license collected under and by virtue of the provisions of tho Act approved February g. 1S9s entitled An Act 10 amend the revenue laws ol the State of Alabama" which Act has been declared unconstitutional and void by the Supreme Court. approved Decem- Der l3, 1900, be amended SD as to read as follows Section 1. Be It enacted by the General Assembly of Alabama, That the Auditor be and he Is hereby au- thorlzed and directed on request of the party or the attorney thereof to ascertain the amount paid by each person. firm or corporation for State license for engag- ing in any business or occupation, under and by virtue of the provisions of the Act entitled "An Act to amend the
  approved February 23 1890 and to issue his warrant on the treasury for the amount so paid by each person. firm or corporation for such State license money, or so much thereof as was paid under and by virtue of the provisions of said act and in excess of the amount or price of such license as fixed by Section 4122 of the Code of 1896 or other existing law fixing the price of such license, and the treasu- Ter is authorized and directed to pay the same out of any monies in the State Treasury not otherwise appropriated It is the intention of this section to provide for the refunding by the State to persons. firms or corporations paying the same, of all license money realized by the State under and by virtue of the provisions of said unconstitutional act and which would not have been realized or which was not imposed, under and by virtue of the provisions of said Section 412g of the Code of 1896, or other existing law But where the price of license for engaging in any business or occupation was reduced by the provisions oRsaid unconstitutional act below or made equal to the price fixed therefor by said Section 4122 of the Code or other existing law, and such reduced or equal amount was paid therefor, the same shall not be refunded Tho pro- visions of this section do Snot apply to State license money appropriated to the use of school. or not collected for the use of the State. Provided that after the first day of January 1a04 no money shall be paid under the provisions of this act.
 Sec. g. Be 1t further enacted. that the Judge of Probate in each county is au- thorized and directed on request of the party In interest or his attorney to ascer- tain the amount paid by each person. firm or corporation for county license for en- gazing in any business or occupation un- der and by virtue of the provisions of said unconstitutional act. and to issue his warrant on the county treasurer for the amount so paid by each person, firm or corporation for such county license money, or so much thereof as was paid under and by virtue of the provisions of said unconstitutional act alone, as pro- vided in the proceeding section, and the county treasurer Is authorized and direct ed to pay the same out of any monies in the general fund of the county not other wise appropriated; and such warrants shall be receivable by the county at their face value in payment for county licenses for engaging in any business or occupa- ton during any succeeding year.
 Sec. 5. Be it further enacted. But where tho person paying such license has died and there Is no personal representative fin this State upon the estate of such deceased person, the warrant my issue In the name of the widow. or if there be no widow, in the name of the guardian of the minor child or children or If there be no personal representative and nc widow or minor child or children having guardian then to any heir at law over IS years of age of such deceased person. and the same shall be paid accordingly.
 Sec 1. Be 1t further enacted That the provisions of this act shall not apply to the bicycle tax of 25 cents imposed by the provisions of said unconstitutional act.
 Approved October 10, 1903
 Official.
 J. THOS. HEFLTN.