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

as to the same property. Provided, that any corporation within the provisions of this section shall be entitled for the pur- pose of arriving at the value of the shares TOT taxation to have deducted from the value Of it's said shares as returned. the assessed value of property owned by said corporation in other states or countries on the next precedingo first day of Octo- Der. And the tax assessor or board of equalization making assessment of the property of such corporation shall have the right to demand and receive of said corporation certified copy of the assess ment of any property outside the state CT Alabama sought to be deducted as above provided.
 Sec. 15 If corporation, by indorse- nient on it's tax assessment or otherwise in writing, shall agree to pay the taxes II any, assessed on the shares for the shareholders, it need not file a list or such shareholders.
 FRANCHISE TAX OF CORPORATIONS
 Sec. 16. Every corporation organized under the laws of this state, except strictly benevolent, educational or re- ligious corporations. or banks, or bank ing institutions. or building and loan associations regularly organized under the laws of this state or any other state, shall pay annually to the state an annual franchise tax of 40 cents on each 5000 of its paid up capital stock Every corporation organized under the laws of any other state. nation or territory and doing business in this state, except strictly benevolent, edu- cational or religious corporations, or
 banks or banking institutions or building and loan associations, shall pay annually. to the state an annual franchise tax of 40 cents on each $1000 on the amount of capital actually em- ployed in this state.
 Subdivision l. The president or any executive officer or the secretary of every corporation subject to a fran chise tax under this section shall make a written statement under oath to the probate judge showing the name of the corporation, the state or country under whose laws incorporated its principal place of business in this state; if a domestic corporation, the amount of its capital employed in this state, if it is a corporation at the time of the statement authorized to do business in this state, or the ac- tual amount of capital it is proposed shall be employed in this state, if it is a corporation not then qualified to do business in this state.
 Subdivision ?. The judge of probate with whom any such statement is filed may summon before him any of the officers of the corporation, or any other witness. and swear and examine them, and inspect any of the books, papers, or documents of the corpora tion, and for that purpose may compel their production as courts of equity might do; and if he is satisfied from the evidence thus obtained that the amount of the capital of the corpora tion is less than stated, and in the case of a foreign corporation than the amount of the capital actually em- ployed or to be employed, as the case may be, in this state is placed in the statement at a less amount than it should be, he shall demand payment of the tax upon the amount Of capital which he finds is actually employed or to be employed in this state
 Subdivision 3. Either the state or the corporation may appeal from the finding of the probate judge to the cir cuit court In the same manner as may be done when any court of county com missioners passes upon a contested as- sessment of property for taxation, and the proceedings subsequent to the ap- peal shall be the same as in such cases
 Subdivision 4. No foreign corporation required to pay a tax under this ar ticle shall do any business in the state of Alabama not constituting interstate commerce, or maintain or demand any action in any of the courts of this state upon contract made in this state ether than contracts based upon inter- state commerce, unless such corpora tion shall have paid such tax within 60 days after the same became due
 Subdivision D. The payment of the franchise tax required by this article In any one county shall be sufficient, notwithstanding the said corporation may do business or have resident agent in more than one county.
 Subdivision 6. The payment of the fra nnhisa Ia hxy shall not exempt any corporation pay ing the same from the payment of the regular license or privilege tax speci- fled or required for engaging in or carrying on any business for the en- gazing in or carrying on of which a license is required of individuals, firms or corporations.
 Subdivision 2 In addition to the amount of franchise tax required by this section to be paid to the state, the courts of county commissioners or other courts of like Jurisdiction may, at any regular or special term, levy a county franchise tax in such amount not exceeding 50 per cent of the state franchise tax, for county purposes as in its Judgment may be necessary; pro- vided. that payment in one county only shall be required.
 Subdivision s. In ascertaining the amount of the annual franchise tax which shall be paid by any foreign cor doing business in this state under this section, there shall be de- ducted from the amount of the capi- tai employed by such corporation in this state the aggregate amount of loans of money made by such corporations in this state and which shall be se- cured by existing mortgage or mort gages to 1t on real estate in this state and upon which mortgages there shall have been paid the recording privilege tax provided by law.
 POLL TAX.
 Sec. IT. There may be collected as hereinafter provided from every male inhabitant in this state over the age of 21 years and under the age of 45 years, not exempt by law the sum of $1.50 as poll tax which shall be ap- piled exclusively In aid of the public school fund in the counties in which it is levied and collected.
 Sec. 1S. The state auditor. with the approval of the governor, shall pre- pare and have printed suitable forms of poll tax receipts with appropriate blank for name and year for which paid and date of payment and before the first day of October in each year shall furnish to the several tax collect ors blank receipts countersigned by him sufficient for the probable wants of their respective counties. taking their receipts for the same. Each blank receipts for such poll tax shall have duplicate attached thereto on which shall be printed such matter as the auditor may prescribe; the number of such receipts and appropriate blank spaces to be filled in by the tax col lector. showing by whom paid and when and for what year. and shall take and file in his office a proper receipt nm thc tox R~. <A