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

UT ldk, WHICH. sDail De plactQ III Il -cOn- spicuous place on the rear of the auto- mobile or motor car. The state board of equalization shall provide tags for all mo- tor cars, and receipts in three parts, one shall be stug to be retained by the judge of probate. the second shall be deliv- cred with the tag to the person paying the license fee, and the third, or out ward coupon. shall be mailed by the judge of probate to the board of equalization on the day the license was issued. All parts shall be numbered the same as the tag and the different prices of the h- cense shall be printed in perpendicular lines between the stub and receipt and between the receipt and the third coupon, or part. so that when these parts arc separated every piece will show the amount of the license received by the judge of probate. The stub, license and coupon shall be substantially in form al the blanks used for postoffice money or- ders, and pay for the same out of the ap- propriation made to said board by the leg islature and deliver the same on the req uisition of the various judges of probate of the state under. such rules and reg. ulstions as may be prescribed by the state board of equalization. There shall be provided tags for vehicles used for com- mercial purposes of different shape and design from that used for pleasure cars. The money collected for such license taxes 1N--%iA w oiN idcu dS lOilOWS- OTly per ceEtum of the gross revenue derived from any incorporated city or town shall be paid by the Judge of probate to the treas- uref or the city or town in which the owner or licensee resides, and 40 per eentum of the gross revenue derived from any county outside of any incorporated city or town shall likewise be paid by the judge of probate to the treasurer of said county: the remainder Shall be paid by the judge of probate to the state treasurer. The judge of probate sfall be entitled to 21a per centum com mission on all money collected under the provisions of this paragraph, which he may retain out of the money so coI- lected. The judge of probate shall make settlement for the licenses collected by him not later than the fifth and twentieth day of each month The registration fee or license tax herein required to be paid on automobiles or motor cars or motor cycles shall be in lieu of all other priv ilege or license tax, which the state or any county or municipality thereof might impose, where the automobile or motor car or motorcycle is used by the owner Tor his private use and that of his fam fly; provided. however, that incorporated cities or towns are hereby authorized to collect a reasonable license or privilege tax on motor vehicles used for carrying passengers or freight for hire. Nothing
 
 vent the collection of an ad valorem tax on automobiles. motor cars, or other ve- hicles. Provided. however, that nothing herein contained shall be construed so as to impose license tax on automobiles motor cars, engines or trucks or motor- cycles owned and used by any municipal corporation in this state, but all such ye- hicles shall bear a numbered tag, which the judge of probate is authorized to deliver without the payment of any fee or charge except the sum of 50 cents to cover the cost of each tag delivered by him to such municipal corporation, and the proceeds of such payments shall be paid to the state treasurer, without any deduction for commissions by the judge of probate. The license provided for by this paragraph shall not be delinquent un- til November 1 of each year. When q person buys an automobile, motorcycle or motor vehicle after October the li- cense shall not be delinquent for two weeks after such purchase. One-half of the license herein provided shall be paid where the license is taken out after April 1.
 Sec ga. There is hereby appropriated annually out of any money in the treasury not otherwise appropriated the sum of $lo,000 or so much thereof as may be necessary to pay for the purchase and delivery of the automobile tags required
 
 delivery of said tags shall be approved by the chairman or two members of the board of equalization, and the auditor may draw warrants against this appropria- ton in such sums and froA time to time az may be required. ssr s=fs4.s 7z,z. ,...,
 Sec. 10. Upon each. and every agent nf and dealer in, and upon every person so-. l1citing orders for the sale or purchase of automobiles, motor cars, or other self propelling vehicles, except motorcycles, and except any person regularly employed by a said agent of and dealer in, which said agent of and dealer in, has paid the privilege tax or license herein provided for, the following privilege tax or li- cense shall be collected, to-wit: In each county having a population of less than POGO people, $25; in each county having a population of more than 10000 people and less than 10000 inhabitants, $50: in each county having a population of 10000 and less than 6O.OO0 inhabitants. $75; in each county having a population of 60, 900 and less than 100000 inhabitants, s1O0; in each county having population of 1O0,- O00 inhabitants, or more, $126. .5f
 Sec. Il. For each automobile garage for the storage and repair of automobiles, one-half of the rates specified in the pre- ceding section; for each person, firm, corporation or association who receives or solicits orders for or who deals in automobile supplies Or accessories, one half of the rates specified in the pre-
 Sec. 1s. Each o1her or lessee of baseball park. where ad- mission fees are charged. in cities or towns of less than 10000 in- habitants, or within five miles thereof, $10; in cities or towns of more than 10000, l and less than 25,000 inhabitants. or within five miles thereof, $25; in cities or towns of more than 25,000 and less than 50O00 inhabitants, or within five miles thereof $50; in cities or towns of more than 5000 inhabitants, or within five miles of such city or town, $10O; provided. that when baseball Is allowed by law to be played in any city or town on Sunday, the H. cense therefor in such city or town shall be double the amount hereinbefore provided. that this section shall in good faith by educational located in this state.
 Sec. 13 For engaging in the business of dealing in, renting or hiring bicycles and either or both in cities of over 10000 inhabitantss $15; in cities be- tween 10000 and 10000 inhabitants. $10; In cities and towns of less than 10000 B.
 Sec. IA. For each billiard table for use of which money or other compensation is charged, $25.
 Sec 15. Each owner or proprietor of any billboard space, wall space brother space let for the purpose of ad- vertising, and all advertising companies displaying advertisements in pub lie places. and each person engaged In the business of bill posting. in cities or towns of 10000 or more. $25; in cities n fs, In