The Birmingham age-herald., 1907-03-16


 by an Act Of the Legislature entitled, An Act to better provide for the revenue of the State," approved March 4th, l903, which reads as follows: Machine, Slot: 561a. For each machine, such as nickel , in-the-slot or other device of like char 1 acter. whether the same is charged for or not, ten dollars. This shall apply 10 phonographs, weighing machines music boxes, etc, having the nickel or penny in-the-slot device. Provided, this Act shall not apply to any device prohibited by law. Provided, further that no per son, firm cor corporation leasing or using machines from which the purchaser ob- tains the actual money value of coin or money deposited shall be required to pay more than twenty-five dollars State H. cense in any county without reference to the number of machines; and provided. further. that no city or incorporated town shall exact a license exceeding one-haif of the license tax levied by the State. Provided, further, that said maximum license hereinabove required may be paid by any person, firm or corporation In which event no other license tax shall be required of him or them on any machine so leased or used by such person, hrlh or corporation, be and the same is here by repealed.
 Sec II. Each person, firm or eorpor- aton selling or delivering sewing ma chimes, either in person or through agents, and each person, firm or cor poration who engages in the business or selling or delivering lightning rods stoves, ranges, buggies or other vehicles, shail pay the State twenty-five dollars annually for each county in which they may sell or deliver said articles; and for each wagon and team used in delivering or dis playing the same they shall pay the State an additional sum of ten dollars annually, provided, this section shall not apply to merchants selling the above enumerated articles at their regularly estaplshed places of business.
 See. Il 1-2. Every person. firm or cor poration engaged in the business oI sell ing or delivering pianos or organs In thls | state either in person or by agent or | consignee, shall pay an annual Incense or one hundred dollars for each county In which they may so sell. provided that this license shall not apply to mefchants or dealers having a permanent place or places of business in this state and keep ing said articles as a part or all Of thelf stock in trade. Such persons, firms or corporations having permanent place or places of business in this state and keeping said articles as part or all or their stock in trade, shall pay to the i state an annual license of one hundred dollars to be paid in the counties in which such permanent place or places of busi- ness is established and the payment of such license in such counties as evidenced by the official certificate of the judge of probate shall be sufficient, notwth- | standing they may so sell in other coun- ties.
 Sec 12 That each person, firm or cor poraton engaged In buying witness cer- tificates. jury certificates, or claims against the state or county, shall pay an annual license of twenty-five dollars 1 in each county in which such business l,111 4r | fegaiZe such business in any county in \ which the same is now or may be here after prohibited by law.
 Sec. 13. That every person, firm or cor poration operating a soda fountain where non-alcoholic or soft drinks or beyer- ages are dispensed shall be required to pay an annual license of five dollars
 Sec. H. That any person who keeps for hire or rent any automobile, locomo- bile, or any like car, shall pay license tax to the state as follows: In towns and cities of more than thirty thousand
 inhabitants, fifty dollars; in towns and cities of more than fifteen thousand and less than thirty thodsand inhabitants, thirty-five dollars; in all other cities and towns. twenty-five dollars.
 Sec 15 That every person, firm or cor poration, engaged in the business of bot
 ting non-alcoholic, carbonated or other soft drinks, shall be required to pay to the state an annual license tax as fol- lows: In towns. or cities of not more than 5000 inhabitants. or within four miles thereof twenty-five dollars And In towns of five thousand inhabitants and not eX- eeedng twenty. thousand inhabitants or within four miles thereof. fifty dollars. And in all towns or cities having more than twenty thousand inhabitants or within four miles thereof, one hundred dollars.
 Sec. 16. That subdivision 79 Of section 4122 of the Code of 1896 as amended by an Act of the legislature entitled An Act to better provide for the revenue of the state," approved March 1, 1903 be and the same is hereby amended so as to read as follows: Theatres: l9. Cor each theatre in towns or cities contain ing more than twenty thousand inhabi- tants. one hundred dollars: for each the atre in towns or cities containing more than eight thousand inhabitants, fifty dol lars: this amount fifty dollars. shall also , be charged for license for open air or , summer theatres. such as at Mobile on the bay shore; East Lake in Jefferson county and Electric Park or Pickett Springs in Montgomery county: in towns or cities containing less than eight thous- and and more than three thousand in- , habitants, twenty-five dollars; in towns [ and cities of less than two thousand in , habitants, twenty dollars; this license , shall only extend to dramatic, legerder- main, acrobatic and operatie exhibitions given in the building so licensed and if any doubt arises as to tue character of the entertainment proposed to be exhibit ed in any theatre the judge of prob- ate of the county in which the theatrh is situated shall determine whether or not 1 it Is covered by theatrical license.
 Sec. F. That each person, firm cor , poration, either in person or through , agents, who solicits orders for the en- largement of photographs or pictures of i whether they make charge for such corporation either in person or through
 agents, who sells or disposes of picture
 frames. shall pay license tax of twent-
 ty-hve dollars in each county in which they may-do business; but this act shall
 not apply 10 merchants or dealers hay
 Ing permanent place of business in the state and keeping picture frames as ,, a part or all of their stock in trade. Sec. IS. That Subdivision S2 of Section : 4l22 of the Code of Alabama as amend ed by an Act of the Legisla ture of Ala l. bama, entitled An Act to better provide for the revenue of the State" approved , March 1, 1903, be and the same Is hereby, amended so as to read as follows: Ware houses ,S2. Every person. firm or corpo- ration, operating a warehouse or elevator
 for the storage and handling of cotton, shall pay an anual license tax to the State as follows Every such warehouse storing not more thu ten thousand bales in any one year, twenty-five dollars tS2oOW; more than ten thousand and not more than twenty thousand fifty dollars tS5OO0): more than twenty thousand and not more than thirty thousand bales. sew