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

board of equalization after hearing such | evidence as may be offered. shall fix and | determine the value of that part of the | property located within this state, and
 the amount of the indebtedness upon
 which the tax shall be paid, and shall | indorse it's findings on such instrument.
 and upon the presentation Of said instru-
 ment, with such inducements. to the pro-
 bate judge of the county in which any
 part of the property is located. such in- dorsement, upon the payment of the tax
 upon the amount of such indebtedness as so ascertained by said board of equal | ization and of the recording fees of the | probate; or, second. the owner of any ! such instrument, or his agent or attor- hey, may have such instrument recorded | by paving to the probate judge of the | county in which the instrument is of | fered for reeord. the privilege tax on the ! entire amount of the indebtedness se- cured by such instrument; and may | tkersupon present his petition to the state board of equalization within @ days after said instrument Is recorded. and l 1t shall be the duty of such board to | A ascertain the value of the whole property and of that part of it located within this state and to fix and determine the l amount of the indebtedness upon which | the tax shall be paid, and said board
 shall thereupon ascertain such valuation | and shall order the judge of probate to refund the excess of privilege tax col | lected by him, and the probate judge shall comply with such order; and the | tax paid on the entire amount or such 1 indeb btedness shall be held by the pro | bate judge until the board of equaliza- | ton determines the amount or the ln-
 debtedness upon which such tax shall
 be paid
 l th). Any probate judge who shall file | for record or shall record any mortgase' deed of trust or other instrument In the nature of a mortgage. without collecting | tho recording or registration tax provid- | ed for the recording or registration or
 such instruments. or who shall Tall to certify the fact that said tax has been paid before the filing and recording or
 such instrument. shall be guilty Of mIsdemeanor, and upon conviction snail
 be fined not less than s1osnor more than
 sl00.
 l 0D, Any probate judge who falls to keep an abstract of mortgages or other in- | struments intended to secure the pay ment of moneys which are nled Tn ms or l flee for record, as he is required by law to keep shall be guilty of a misdemeanor, and upon conviction shall be fined not less than sl0 nor more than s5o0
 | 7s. Every person, firm or corporation l engaged in the business of selling on rail- | road trains in this state newspapers pc riodicals, magazines candy. fruits ana | articles of like character. shall pay IT. cense tax at the rate of 10 cents per mile per annum for each and every mile ot track upon which such person, firm or corporation operates in this state, and no county license shall be charged to any person engaged in the business described in this section. The person. firn Tor corporation desiring to engage in such business may take out a separate license for each division or the railroad upon which it is desired to operate, and such license will entitle the
 holder to carry on the business herein described on all trains running over such division. Such license shall be paid to the state treasurer. Application there for shall be accompanied by sworn statement giving the terminal points on the railroad between which 1t Is pro- posed to operate, and the number or miles between such terminal points. Any person who shall have paid the license specified in this subdivision shall be en- titled to receive a certificate for each agent which he may employ for making
 such sales. showing that such license has been paid, and such certificate shall be exhibited on demand to any officer au-
 thorized to collect state revenues as
 evidence of the right of the holder to do
 business, and no agent of such licenses
 shall carry on such business or make any
 such sales unless he shall have such
 certificate with him.
 "A. Each person, firm. corporation or
 agency selling Illuminating lubricating or
 fuel oils, or gasoline at wholesale. that is to say, in quantities of 25 gallons Of more shall pay to the state treasurer for the use of the state within two weeks from the beginning of the fiscal year, the sum of 1a of 1 per centum on his gross
 sales for the preceding fiscal year, ana such payment to the state treasurer shall I... .sx.1 hxr. Cf a verified by a person having knowledge Of
 the facts, showing the amount of the
 gross sales of such oils and gasoline sold in the state during the preceding , fiscal year. A copy of the said state ment shall at the same time be filed with
 the state board of equalization The books of such person so engaged in such
 business shall be accurately kept and
 sl ali show the date character and quan- tity of such oils and gasoline received by him for sale in this state, and the
 name and postoffice address of the person
 from whom received. and said books shall also show the date, character and quanti- 2 ty of each sale made, together with tho name and address of the person to whom sold; and when consigned to an agent , for sale in this state, the date. char aoter and quantity of such consignment, , together with the name and address of such agent, and place of consignment.
 
 spec ton of the state board of equaliza- l ton. Any person failing to make such sworn statement, or making false state- ! ment, or failing to keep his books in substantial compliance with this section, l shall be guilty of a misdemeanor, and upon conviction therefor shall be fined
 not exceeding $500, and also forfeit to f tho state three times the amount of said l license on such gross sales.
 : 70. For each person operating a news g stand for the sale of newspapers. maga- zines and periodicals, s.
 practicing his profession shall pay an l annual license of $5 to the state, but no license shall be paid to the county. Ii 1 such business is conducted as a firm or a corporation in which more than one l person is engaged. each oculst. optome- 7 trist or optician so engaged shall pay l a license of g, provided further, that nc ( license shall be required to be paid under r this section until after such oculist, op-
 tometrist or optican has practiced his
 profession for two years. nor when the p license tax for selling spectacles or eye f glasses has been paid under subdivision IS of this act.
 III v. Each osteopath practicing his pro fession shall pay an annual license of s5 to the county. If such business Is con , which more than one osteopath Is en- v gagged, each osteopath so engaged shall X pay license of 8, provided further. that f no osteopath shall be required to pay a . license until after he has practiced his Iv1r<, oi< f<.v txs,<