The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1906-07-19
Sanitary Sewers.


g. The city Is given the authority and
power to construct or cause to be con-
structed sanitary sewers and enforce sani-
tary connections in the non-taxing dis
trict, and assess the cost and expense
against the abutting property subject to
the constitutional provisions that the cost
and expense shall not exceed the benefits
derived or enhanced value of the prop
erty by reason of such construction-this
would enable the city to enforce SANTA
ton in all sections where the line of
water works extends, and in this way
protect the public health. and as any sec
ton builds up, sanitary connections could
be enforced at once without waiting until
the section has so built up as to endanger
the public generally before enforcing sani-
tary connection.
TO- The city is also given power to con-
struct sidewalks and curbing at the ex-
pense of theabutting property, but only
when a majority in frontage Of such
property petitions for this work to be
done-this would enable property owners
residing in tracts building up before the
expiration of the five years in which they
could be taken into the taxing district
to have the sidewalks and curbing, II they
desire It,
ii. Authority is conferred on the city
to assess and collect a street tax in
the non-taxing district the same as in the
taxing district. but the money so collected
must be expended In streets and high
ways in the non-taxing district-this puts
no additional burden on any of the nom
taxing district, for they are now liable for
road duty and pay a road tax.
H. The territory outside of the city now
has good public roads kept up by property
tax collected by the county. The city,
as It collects no tax from this territory,
would not be expected to expend its funds
in keeping up the streets and highways
in the non-taxing district. .
Provision is made for the county to
pay to the city one-half of the road tax
collected on property within the city, and
the city is required to use this money in
keeping up the highways. roads and
bridges in the non-taxing district. and
the county is released from the burden
of the public road insofar as embraced
In the non-taxing district, and at the
same time the county retains one-half Of
the road tax collected from property in
the city to expend on the public roads
and bridges In outlying territory In the
county.
49, The city is authorized to levy and
collect annually license tax not exceed
ing ten dollars from each and every per-
son. firm, company or corporation engaged
in any business, vocation, occupation or
profession in the non-taxing district
where no capital is employed. or where
the capital does not exceed four thousand
dollars, or one-fourth of | per cent of the
capital employed in such business where
the capital employed is the non-taxing
district mot including material or sup
plies to be manufactured or manufactured
producD exceeds four thousand dollars.
but no person who is day laborer or
working on a salary or engaged in farm
Ing or market gardening is required to
pay a license tax.
License Tax.
reasonable license tax may be placed
by the city on every transient person car
rying on any business in the non-taxing
district, and on each show, circus, or
other like entertainment or exhibition. and
the city is also authorized to assess and
collect license tax of one-fourth of per
cent from street railroads, telephones, and
other quasi public corporations on the
amount of capital employed in such BUSH
ness in the non-taxing district.
IA. The territory coming into the city
,under the act, make the act contract
by and between the city and persons re-
siding in the non-taxing district. and no
amendment of the law, or subsequent
law can change the contract, and any per-
son residing in or on property in the nom
taxing district has the right by proceed
ings In a court having jurisdiction to force
the city to reserve and carry out the
terms of the contract.
II.
+ The bill for annexation and merger Of