The Birmingham age-herald., 1915-10-23

| cense the judge of probate must, before detaching the license from the stub, fi ! up the blank spaces in the stub to cor respond in all respects with the license as issued, and sign his name thereto. Sec. l2. The judge of probate shall keer ! Ill oook prepared for that purpose, ar accurate account of all the licenses re- 2 celved by him from the state auditor, l ana or the disposition made of them ana Of all money received from licenses
 ny nm issued, and make report thereof to the state auditor within 10 days after r the 1irst day of January, 1916, and there 2 after within 10 days after the expiration ? or the fiscal year, at which time he shall : return to the state auditor all unused li- } censes and stubs, or account to the state } auditor for all such unused licenses, and
 shall also return to the state auditor the stups or all licenses issued by him, and
 the judge of probate shall, on demand of the state auditor, at any time, exhibit to nm or to any agent appointed by the , state auditor for that purpose, such li. ) cense record and the original of all H. censes then remaining in his hands, and
 all stubs of licenses issued.
 Sec 1s. Within five days after the
 end Of each month, the judge of probate
 must remit to the state treasurer at the
 expense of the state, all money received
 by him for licenses belonging to the
 state, and pay to the county treasurer
 
 belonging to the county, and within the
 same time, the judge of probate shall for
 ward to the state auditor a certified list
 Of all licenses issued by him, stating
 therein for what business issued, amount
 collected for each license, from whom collected, and date of such collection, and 1T no licenses have been issued, he shall report that fact. The judge of probate shall be entitled to receive two and one half Fer cent of the amount of money collected for licenses due the state, which he may deduct from his remittance to
 the state treasurer and he shall be en- titled to the same amount as compensa-
 tion for collecting license due the coun- 1 ty which amount he may deduct from the payment made by him to the county treasurer, but he shall not be allowed any commission on any money not remitted
 or paid within five days from the end of the month. If the judge of probate fails
 to comply with the provisions of ths
 section within five days after the date on which he is required to make such re- port, and to remit the money collected 1 by him, the auditor shall forthwith re-
 port the fact to the governor, who shall cite such judge of probate to show why
 he has not made report of the list of licenses and paid over the amount col
 lected by him as required by law, and If
 such judge of probate fails to show suf-
 ficient cause for such failure, the gov ernor shall direct the attorney general I to institute impeachment proceedings against him before the supreme court. 1 Sec. A. The judge of probate must
 on the first day of the terms of each | circuit and city court of the county, furnish to the acting solicitor, to be by
 him laid before the grand jury, a state | ment in writing showing the licenses granted, and the amount received there- on within the last 12 months preced- | ing, such court to whom and for what business the said license was granted Sec. 15. When any person has taken out and paid for a license to carry on any business in this state, and has aft | erwards been prohibited by law from carrying on such business before the time named in the license has expired, such person shall be entitled to have refunded to him such proportionate part or the whole sum for such license as the unexpired term thereof bears to the whole time for which the license was originally granted and any person who, through a mistake or error on the part of the probate judge, has paid to the probate judge money that was not due from him for such License, or by such mistake has paid to the probate judge for such license an amount in ex. cess of that required by law for the business to be carried on by such per son under the license, such person shall be entitled to have refunded to him the amount in either event so erroneously collected by the probate judge, and the provisions of this section shall apply In cases where money has heretofore been erroneously paid within two years before the approval of this act.
 Sec .16. On application of any such person. his executor, administrator, or assigns. the judge of probate for the county in which such license was taken out shall proceed to ascertain the amount due such applicant under the provisions of the preceding section, and shall grant such certificate as will en- able the state auditor, and court of county commissioners to draw his war rant, or their order respectively, and such warrant or order shall be paid out of any moneys in the state treasury, or county treasury not otherwise appro- priated.
 Sec. 1T. It is hereby made the duty of the several probate judges in this state to furnish to the sheriffs the name or names of every person, firm or corpora ton in their respective counties whom they may know, or have cause to believe are liable to license tax for and on account of the business he. they or it may be engaged in at that time, and 1t is hereby made the duty of the sheriff upon the receipt of said list, to notify such person. firm or corporation named therein that such license is due the state and county, giving the amount thereof, and calling upon him to pay the same. And if said license is not paid within three days thereafter, together with all costs and penalties, it is made the duty of the sheriff to arrest the person, or the officers or agent of any corporation so liable for such license, and prefer charges against such person, firm or cor poration in court of competent jurisdic- tion for doing business without a H. ran0erpd this section, each sheriff shall be al- lowed fee of s. and the same shall be added to the amount of the license, and in case of a criminal prosecution and conviction hereunder, the said fee shall be taxed as part of the cost of the case.
 Sec. 1S The provisions of this act fix ing the amounts, and subjects of license taxes, except as to such licenses as now expire on September 30. 1915. shall go into effect on the first day of January. 1916; all licenses heretofore taken out and which expire on the 3Oth day of December of this year, shall entitle the holder to conduct business therein li- censed until the expiration of such lie cense. unless said business has been pro- hibited by law. and all licenses which may be Issued after the passage of this act during the present calendar year, shall be charged and collected for at the rate in effect at the time of the passage of this act, and all such licenses so issued shall expire on the last day of December, 19i5. On the first day of January, 1916. there shall be charged and collected for the period of time beginning on said date, and ending on the 30th day of September, 1916 from each person, firm