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

I
 other similar vehicles. churns or wash
 ing machines, shipped to this state il carload lots. or in bulk. shall pay 1 license tax to the state of s100 fo | each county in which, the said occu | patton is carried on, and shall also pa. license tax of one-half of said amour to the county, but this section shal
 not apply to merchants. livery and sal stables selling the above zenumerate' articles at their regularly establishe, places of business.
 115. For each person, firm or corpora 1 ton operating a warehouse or yard fo the storage and hauling of cotton fo compensation, a license tax to the stat
 as follows: Every such warehouse stor ing not more than 5000 bales in any on
 year, S10 more than 10.000 bales. s25; nor,
 than 10000 and not more than 20,000. $50
 more than 10000 and not more than 5000
 bales. $75: more than 0,000 bales. $100.
 He. Each person, firm or corporation
 operating a warehouse or yard for tn,
 storage of goods. wares and merchandis,
 for hire, shall pay an annual license tt
 the state of $25; where such warehouse
 man also acts as distributing agent ant
 forwards or distributes the goods stored
 in such warehouses, and charges for sucf
 service, he shall pay an additional li-
 cense of S25
 IF. Each person dealing in witness
 scrip, S25.
 Sec. g. There is also hereby levied foi
 the use of each county in the state 8
 license or privilege tax upon each person.
 firm or corporation engaged in, or who
 shall carry on any of the occupations
 business, professions or eallings. or shall
 exercise any privilege, or do any act
 for which a license is charged by the
 state, of 50 per cent of the state license
 or privilege tax, except in cases where
 the amount of such county license is fixed by this act, and except in cases where it is provided that no county li-
 cense is paid.
 Sec. 3. Before any person, firm or cor poration shall engage in or carry on any
 business or do any act for which a li- cense by law is required, he. they or it shall pay to the judge of probate of the county in which it is proposed to engage in or carry on such business or do such act. the amount required for such li- cense, and shall comply with all the other requirements of this act; and upon payment of such amount and fee of 50 cents to the probate judge for the is- suance of such license, and all costs and fees and penalties which shall have ac- crued. or for which such person, firm or corporation shall have become liable in any proceedings commenced for the col lection of such license, or to enforce pay ment thereof. and upon compliance with all other provisions of this act by the applicant. such judge shall issue the li- cense countersigned by him in the form and on the blank to be furnished to him by the state auditor, which shall set forth and specify the name of the person, firm or corporation applying therefore, the business or act which it Is proposed to carry on or do hereunder, the name of the street or location where it is pro- nd fr. an nYrxr fkA .-l. cation shall be In a city or town and have a street number, and if not then specify the location and amount paid for such license, and the time for which it is issued and if the license is for a ped dler, 1t shall state whether he proposes to travel on foot or on horseback, or on wagon and such license shall not be nor shall 1t entitle the hold CT thereof to carry on any other bus- ness or do any other act than that named therein. nor at any other location than that therein specified.
 Sec. 4. In all cases where the amount to be paid for license depends upon the amount of the capital invested or the value Of goods or stock or amount of sales or receipts, or any other fact or condition hereinbefore re- cited, 1t shall be the duty of the person aprlying for such license to render to the judge of probate sworn statement of the amount of capital invested or value of goods or stock, or amount of sales or receipts, and to make under oath such further proof or affidavit as may be required by the judge of probate to de- Iermine the character of the license, and the amount to be paid for the same
 Sec. 5. Any person who shall knowingly make any false affidavit, or certificate in connection with the ordering or pro-. curing of a license to carry on any busi- ness or to do anything in this state for which license is required, shall be guilty of misdemeanor, and upon conviction, when the offense Is not otherwise spe- cfally provided for shall be fined not less than $lO0, nor more than $1000 and at the discretion of the court may be sem fenced to hard labor for the county, or imprisoned in the county jail not to ex- ceed six months, as additional punish- nent.
 Sec. 6. That the state board of equali- zation is hereby authorized and en- powered to appoint license inspector Tor each county, provided the same per- son may be appointed for more than one county, whose duty it shall be to scruti- nize the records and stubs kept in the office of the judge of probate, and if it shall be reported to any license inspec- tor or come to his knowledge that any person, persons, firms or corporations have failed or refused to take out li- censes as required by law, the license inspector shall report the same to the
 fudge of probate. who shall forthwith 'ite such delinquent to appear before him and take out such license. If such de-
 nquent shall fail or refuse to take out license, the license inspector shall insti- ute or cause to be instituted criminal against such delinQuent be- fore any court having Jurisdiction of such )ffense. In case of emergency, the li- ,ense inspector must commence the crim- nal proceedings in the first place. For the duties required by this section. the license inspectors are entitled Tor each case so brought before the pro- bate judge, to be paid by the delinquent m addition to the license. 15 per cent )f the amount of the license so collected from each delinquent. and if a criminal shall be commenced, either oy information or indictment, the license inspector shall be paid 15 per cent of the penalty prescribed in such case, all cost md penalty to be paid in money, but in Ill proceedings under this section the license shall not be delinquent before he first day of November of each year. Provided. that such license inspector shall before entering upon his duties be re- luired to enter into bond in a sum to pc fixed by the state board of equaliza- 1cn, payable to the state or Alabama, as bonds of other state of- 1cers.
 Sec. q It shall be unlawful for any person, firm or corporation to engage in ,r carry on any business, or do any act for which a license is required by law, without having first paid or taken out a icense therefor in the manner in this chapter provided. Any person who is convicted of failing to take out and pay Or the license required shall be fined