The Birmingham age-herald., 1907-09-11

from taxation that it has to assess or col lect such tax from other persons residing within the corporate limits of the city, but not in territory exempt from tax ation, provided. however, that the money collected from persons residing in terri tory exempt from taxation shall be ap- piled by the council or governing body of the city towards keeping up and main taining the public roads streets in the territory exempt from taxation, or in opening new roads or streets in such ter ritory
 Sec. 12. In any county where a prop erty tax is assigned and collected by the county authorities for the construction 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 hay ing 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 10 it by the board of revenue or court of county com- missioners in keeping np 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 cor porate limits of the city under the pro- visions of this act, the surplus of such funds. if any, to be nsed in keeping Up and maintaining streets, highways and bridges in any other part of the city that the board or governing body of the city may direct.
 Sec. 13. The council or the governing body of the city shall have no authority or power to license or permit the sale of vinous. spirituous or malt liquors or ard ent spirits of any kind or character at any place, in any territory, which Is exempt from taxation under the provisions here of so long as exempt from taxation un- der the provisions hereof, or to license or permit any dance halls, or billiards. or pool rooms. or business or occupation of any kindred or like kind or character to be operated or carriedoon at another place in the territory which Is exempt from taxation under the provisions here of so long as exempt from taxation under the provisions hereof.
 Sec. IA The council or governing body of the city shall have no authority or power to construct or cause to be coll structed any Improvements or better ments in territory which is exempt from taxation under the provisions hereof, the cost of which or any part of which is dHSSSSdDie dEdlHSl llle dDulllIR DTOpbTlNs except as herein provided
 Sec. 15 The council or governing body of the city shall have the authority and power to annually assess and collect a privilege or license tax from each and every person, firm, company or corpora tion engaged in or carrying on any bus mess. vocation, occupation or profession in the territory exempt from city taxa ton under the provisions hereof, so long R,,VNt Dffy tnxy ,dn, Il, provisions hereof on the following basis Such license tax assessed and collected from each person, firm, company or cor poratlon shall be in proportion to the cap ital employed within the territory ex- empt from city taxation in such trade. business, vocation, occupation or pro fession, including the value of the land with improvements thereon used in such trade business, vocation or occupation, and shall not exceed S2.00 per thousand where the capital employed does exceed slO0,000.00; and shall not exceed $1.00 per thousand on the excess of capital em- ployed over $100,00O.00 up to s200, G0000; and shall not exceed soc per thousand on the excess of capital employed over $200, ,00O 70 up to 900,00000; and shall not exceed 25 cents per thousand on the excess of cap ital employed over $300, ,00000; provided however, that if no capital is employed or where the capital employed is less than $l ,000.00 there shall be no privilege or license tax assessed and collected. The material or supplies to be manufactu by any such person, firm. company pr corporation, and the manufactured prod ucts manufactured by any such person. firm, company or corporation, is not to be considered or counted in arriving at the capital employed in such trade, bus mess, vocation, occupation or profession. No person who is q day laborer or work ing on salary, or engaged in darYIng, horticulture, poultry farming, or any other agricultural pursuit shall pay a license or privilege tax for carrying on such business, vocation or occupation in the territory exempt from taxation under the provisions hereof. The council or governing body of the city may assess and collect for the city a license tax from each and every transient person. firm or corporation which temporarily engage in any business, vocation, occupation lr profession in the territory exempt from taxation under the provisions hereof, and may assess and collect a license tax from each show, circus or other like en- tertainment exhibiting in the territory exempt from taxation under the pro,.is- ions hereof the amount to be fixed by the council or governing body of the city.
 Sec. 16 The council or governing body of the city shall have the authority and power to annually assess and collect for and in behalf of the city, a privilege or Heel pse tax from the operator of each and every common carrier. street railroad, water works, telephone or telegraph lines any other quasi public business which is operated or carried on in whole or m part in the territory exempt from city taxation, long as exempt from city taxation under the provisions hereof. on the following basis. The amount of such license tax shall be in proportion to the capital employed within the territory ex- empt from city taxation in such trade, business vocation, and shall not eX- coed s2.oO per thousand where the capital employed does not exceed $100000.00, and shall not exceed S.0O per thousand on the excess of capital employed over s1o0 O00O0 up to $2o0,000o0, and shall not ex- ceed 90 cents per thousand on the excess of capital employed over $200, 00O.OO Up to $300, 100000, and shall not exceed 20 cents per thousand on the excess of capital employed over BOO, ,00000, the rolling stock of a common carrier or street railroad Is not to be considered or counted in arriv- ing at tine capital employed in such t1.,1e, business or vocation
 Sec. 1T. The council or governing body of the city shall have no authority ar power to levy and collect privilege tax on from any person, firm or corpora ton, for carrying on any business, trade or occupation In the territory exempt from city taxation under the provisions of this act except herein provided.
 Sec. IS. The public school of the city to the extent that the same ar> support ed and maintained by revenue derived from all sources except appropriations