The Birmingham age-herald., 1907-08-29
AN ACT

No. 69s.( AN ACT GIT. 1549. Authorizing the recovery and requiring
 the refund of any money erroneously
 paid or collected for taxes, whether
 paid under compulsion or protest or
 not
 Section 1. Be it enacted by the Legisla- ture of Alabama, That in case of the pay ment of money under mistake of law or fact upon any illegal tax assessment made under color of any law. special or gen. eral, of the State of Alabama, or by any of It's political subdivisions, authorizing the assessment or collection of taxes for any purpose whatever, whether for any municipality, for the payment Of the creditors of any municipality, for schools. or otherwise, except the laws relating to taxes to be paid to the State or to the general funds of the Counties, respect lively, the same shall be recoverable by appropriate proceedings at law or in equity against the proper parties or their successors, with the usual rights of and upon appeal and that such payments were not made under compulsion or pro- tests shall be immaterial.
 Sec 2. That in case of any petition or application for the refund of any money paiu as aforesaid. filed with any Mayor and Alderman Cor any other municipal or other Board, Court of Chancery, or other authority having the control or the ad-
 
 receipts or disbursements of any taxes collected under, or under color of. any law mentioned in Section hereof, it shall have authority and be its duty upon proper proof, to pay or order paid all such money so erroneously paid, and the Tax Collector, Custodian, pisbursing officer or agency under it, is authorized and re- uuired to obey such order and also to pay such costs as may in such petition or application, suit as in section l. be awarded, adjudged or decreed, in favor of such person making such erro- neous payment provided this Act shall not apply to assessments where owners of property received special benefits. or where taxes were due but irregularly assessed thereon.
 Sec S. That the provisions of this Act shall apply to all persons and corpora tions who are now or who may hereafter be justly and equtably entitled to have money enormously paid for taxes, refund ed, such payments having been made within six years preceding the commence ment of any action, suit or proceedings for its recovery.
 Sec. A. That all laws. special or gen. eral in conflict herewith. be and the same are hereby repealed.
 Approved August 16 1907. Oflcial
 Frank N. Julian,
 Secretary of State.
 No. so4) AN ACT GIL s23 To provide that all Confederate soldiers,
 sailors and their widows, who are now
 drawing a pension, and who are over
 the age of eighty years, shall be en-
 titled to and receive pension of the
 first class.
 Section l. Be 1t enacted by the Leg islature of Alabama. that all Confederate soldiers sailors and their widows, who are now on the pension rolls of the State of Alabama, and who are over the age of eighty years, shall be entitled to and receive a pension of the first class and be classed as pensioners of the first class.
 Sec. g. That proof of the age prescrib- ed in Section 1 may be made at any time by the affidavit of any competent witness taken before and certified by the Judge of Probate of any county, and when so made, the Judge of Probate shall immediately forward same to the State Auditor, and said Auditor shall forthwith place such person on the pen sion roll of the first class.
 Approved August 6, 1907 official:
 Frank N. Julian.
 Secretary of State.
 No. 427.) AN ACT IS. 414. To fix and provide for the salary of the
 Chancellor of the Southwestern Chan
 cery Division of the State of Ala
 bama.
 Section 1. Be 1t enacted by the Leg islature of Alabama. That the salary of the Chancellor of the Southwestern Chan cery Division of the State of Alabama be. and it is hereby fixed at the sum of Four Thousand Dollars per annum. and that shall be paid out of the State Treas ury the same sum as now or shall here after be authorized by law to be paid to other Chancellors out of the State Treasury. and such sum out of the treas- ury of Mobile County, Alabama, as will when added to the amount paid out of the State Treasury equal to the salary of said Chancellor as fixed by this act.
 Approved July 29, 1907.
 Official:
 Frank N. Julian,
 Secretary of StatA