The Montgomery advertiser., 1903-03-28
Criminal Feature Not Yet
 in Force.
It Does Not Become Effective Until Legislature Adjourns, But State May Collect Tax by .
 Civil Action.

Attorney General Massey Wilson, on re- quest of State Auditor Thomas l.. Sowell. mas written an opinion in which he de- ciares that the criminal portion of the oil Iax feature of the new revenue act does not become effective until thirty days af- ture.
 T am of the opinion," says the Attor- ney General, however, that so much of tne subdivision under consideration as Is not criminal became operative on the ap- proval of the act by the Governor and is now in effect" -'
 Further, the Attorney General says the state IS not without remedy in the en- civil action for the recovery of the fax against persons who owe 1t.
 The full text of the opinion follows:
 Tn answer to your verbal request that l give you an opinion when subdivision 44 1-2 of the act "To Better Provide for the Revenue of the State approved March 4 1903. becomes operative. I re- spectfully submit my opinion on the oues- ton as follows:
 The subdivision of the statute refer Tea 10 requires persons selling oil in the state in certain quantities to use A ia tax Tor every gallon of oil sold. It desig- mates the form of the tag, provides for the test Of the oil, and for the euaran- teeo test to be stated on the tag. The tags represent a tax of 1-2 cent each. Al ter defraying certain expenses connected with the printing and sale of the tags. and testing of the oil, the money raised rom the sale of the tags Is required to pc covered into the State Treasury. Pun isnment Is provided in the subdivision for violating certain requirements thereof tRevenue Act. Sub-Div A 1-2)
 The act Is silent on the question of when 1t Is to become operative. In this state. statutes. other than penal statutes are operative from the date of their en- actment unless otherwise provided in the statute (Phoenix Carpet O. " State. 1IS Ala, 14S; Taylor V. State. 31 Ala. 3SS.)
 The last step in the enactment of the statute under consideration was it's ap- proval by the Governor. As stated above, 1t was approved March {, 1903. Penal statutes do not take effect until thirty days after the adjournment of the Legis- iature at which they are passed. unless Code. Sec. 5540.) The Legislature may prescribe in an act either remedial or penal, when 1t shall take effect. The Constitution of this State contains no pro- 53 Ala. 523.)
 'In determining whether or not this statute Is effective the following ques- tions are raised, Obis the statute a penal law; @ if so. has the session of the Leg islature at which it was passed, ad- ute above noted?
 T think there can be no doubt but that part of the statute which makes it a mis- demeanor and defines the punishment for violation of its provisions is penal. This part of the law provides for the enforce ment of a penalty for transgressing its provisions. Such a statute cannot be oth- CT than penal law. Armstrong y Buff ford, 6l Ala. 40; Ross V. Montgomery, l0l Ala. 362.) There can be no doubt, then. that the operation of this much of the statute Is postponed until thirty days after the adjournment of the Legisla- ture at which it was passed. In my opin- ion. the adjournment here referred to Is the final adjournment. It means the close of the session. It does not mean an ad- 1ournment from day to day, although such adjournment may cover a space of more than thirty days. (Con. Sec. 4S; Cushings Law and Practice of Legisla- tive Assemblies, Sec. 503, Secs. 5O9, ct seu)
 'The original act, now embodied in Section 5540 of the Code, showed more clearly than the section of the Code as it now stands that it was intended to post