The Montgomery advertiser., 1907-09-11

meuts and enforce connections in the territory within the corporate limits of the city not exempt from taxation.
 Sec. 10. The council or governing body of the city shall have the right to construct or cause to be construct ed sidewalks and curbing in the ter ritory exempt from city taxation under the provisions hereof, and assess the cost and expense thereof against the abutting property in the same manner and under the same laws and to the same extent as it Is authorized to con- struct similar betterments in the ter- ritory within the corporate limits of said city which Is not exempt from taxation, provided, however, that be- fore said council for governing body is authorized to construct any side- walks or curbing in territory exempt from taxation, the owner of ma jority of the frontage of and to be assessed for such sidewalks or curb ing, must file with the clerk of tho city a written petition signed by them requesting such betterments to be made.
 Sec. II. The council or governing body of the city shall have the same rights and powers by and under an ordinance enacted, to assess and collect street tax from every person liable to road or street duty residing in the territory exempt from taxation that 1t has to assess or collect such tax from other persons-residing within the cor porate limits of the city. but not in territory exempt from taxation, provid- ed, however, that the money collected from persons residing in territory ex- empt from taxation shall be applied, by the council or governing body of the city towards keeping up and main- taining the public roads or street in the territory exempt from taxation, or in opening new roads or streets in such territory.
 Sec 12. In any county where a property tax is assigned and collected by the county authorities Tor the con- 'struction or maintenance of public roads and bridges in the county, the Board of Revenue, or Court>of County Commissioners shall each year cause to be drawn a proper warrant payable to each city in such county having within it's corporate limits territory taken in under the provisions of this act, such warrant to be for an amount equal to one-half of the road and bridge tax paid to the county on property within the corporate limits of such city, and the council or governing body of such city shall use the money so paid to it by the Board of Revenue or Court of County Commissioners in keeping up and maintaining the. public roads. streets, highways and bridges and in opening new roads, streets. highways and constructing new bridges in the territory brought within the corporate limits of the city under the provisions of this Act, the surplus of such funds, if any, to be used in keeping up and maintaining streets. highways and ar# nT ntN that the board or governing body of the city may direct.
 Sec. 13 The council or the govern ing body of the city shall have no au- thority or power to license or permit the sale of vinous, spirituous or malt liquors or ardent spirits of any kind or character at any place in any ter ritory, which is exempt from taxation under the provisions hereof. so long as exempt from taxation under the provisions hereof, or to license or per- nit any dance halls, or billiards, or pool rooms, or, business or occupation of any kindred or like kind or char acter to be operated or carried on at another place in the territory which. is exempt from taxation under the pro- visions hereof, so long as exempt from taxation under the provisions hereof.
 Sec. i4. The council or governing body of the city shatl have no author ity or power to construct or cause to be constructed any improvements or betterments in territory which Is Gx- empt from taxation under the provis- ions hereof, the cost of which or any part of which is assessable against the abutting property except as here in provided.
 Sec. Is. The council or governing body of the city shall have the au- thority and power to annually assess and collect a privilege ar license tax from each and every person, firm, com pany or corporation engaged in or car rying on any business, vocation, oc- cupation or profession in the territory exempt from city taxation under the provisions hereof, so Ions as exempt from city taxation under the p-ovis- ions hereof, so long as exempt from city taxation under the provisions here of, on tho following basis: Such H. cense tax assessed and collected from each person, firm, company or corpor- ation shall be In proportion to Inc cap ltal employed within the territory cx- empt from city taxation fin such trade, business, vocation, occupation or pro- fession including the value of the land with Improvements thereon, used in such trade, business, vocation or Oc- eupation and shall not exceed $2.00 per thousand where the capital employed does exceed $1oo,oOO.oo; and shall not exceed $1.00 per thousand on the eX- cess of capital employed over $100.- O0O.00 up to $2o0.000.0O and shall not exceed soc. per thousand on the excess of capital employed over $20o, 100000 up to $3O0.000.00 and shall not exceed 25 cents per thousand on the excess of capital employed over $500, 100000; pro- vided, however. that If no capital is employed or where the capital em- ployed Is less than $1,0Q0.0O there shall be no privilege or license tax assessed and collected. The material or sup plies to be manufactured by any such person, firm, company or corporation and the manufactured product man. ufactured by any such person, firm, company or corporation Is not to be considered or counted in arriving at the capital employed in such trade, business vocation, occupation or pro- fession. No person who is day la borer or working on salary, or en- gagged in dairying, hortleultlTc, poui- try farming. or any other agricultural pursuit shall pay a license or privi- tege tax for carrying on such business, vocation or occupation In the territory exempt from taxation under the pro- visions hereof. The council or govern ing body of the city may assess and collect for the city license tax from each and every transient person, firm or corporation which temporarily en- gage in any business, vocation, occu- patton or profession in the territory exempt from taxation under the pro- visionS hereof and may assess and col- feet a license tax from each show, cir- GUS, or other like entertainment ex- hibiting In the territory exempt from taxation under the provisiqns hereof,