The Birmingham age-herald., 1915-03-18

No. 5s) AN ACT GIT. 14s To authorize courts of county commisl sioners boards of revenue or cthesl governing bodies of counties in this state, to make temporary loans in antici- pation of the collection of taxes. Section l. Be it enacted by the legisla- ture of Alabama that courts of county commissioners. boards of revenue, or other governing bodies of the counties of this state be and they are hereby au- thorized, for and in behalf of their re- spective counties. to make temporary loans in anticipation of the collection of taxes for the year in which such loans are made, and to issue certificates cover ing such loans, and to pledge a sufficient amount of uncollected taxes of the cur rent year to secure the repayment of such loan or loans
 sec 2. That such loans shall not be for a gum greater than one-hsiT the fncome or said county for the preceding year. ai'u all such loans may bear interest not exceeding per cent per annum, and shall mature not later than February 1. ot the year following and shall not be renewed.
 Sec. 3. That all certificates evidencing loans made under the authority of this act. shall be registered by the county treasurer in the order of their issue. and the said treasurer shall retain out of the taxes collected for the year and
 
 to pay said certificates. and said certifi. cat tes shall be paid in the order of their registration, and they shall be entitled to priority of payment out of the proceeds of the taxes pledged to pay the same
 Sec. 4. That all such certificates when paid by the treasurer shall be cancelled. and such cancellation and payment shan be noted on the register, and 1t shall be unlawful thereafter to reissue such certificates.
 Section 5. That all certificates issued under the authority of this act shall bs exempt from taxation.
 Approved March l. 1915
 Official:
 JOHN PURIFOY,
 Secretary of State.
 No. 7D AN ACT (S. PAP To amend section 2411 of the code of Ala
 bama as amended by an act of the leg
 islature approved August 25, 1909
 Section 1. Be it enacted by the legisla- ture of Alabama, that section 2411 of the code of Alabama of 1909 be amended so as to read as follows: 2411 (4lS5c) When license money refunded. When any per son has taken out and paid for license to carry on any business in this state, and has afterwards been prohibited by law from carrying on such business be- fore the time named in the license has expired, such person shall be entitled to have refunded to him such proportionate part of the whole sum paid for such li- cense as the unexpired time thereof bears to the whole time for which the license was originally granted; and any person who, through a mistake or error in 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 excess of that required by law for the business to be carried on by such person under the license, such per- son shall be entitled to have refunded to him the amount in either event so er- roneously collected by the probate judge. and the provisions of this section shall apply in cases where money has hereto fore been so enormously paid within two years before the approval of this act, pro- vided that where any person has been prohibited by law from carrying on such business before the judge of probate has paid over such license to the proper au- thorities it shall be the duty of the said judge of probate to refund to said per- son or persons such proportonate part of the whole sum paid for such license less commission for collection. as the un- expired term thereof bears to the whole time for which the license was originally granted. The judge of probate shall only report and pay over the residue of such license collected and file with the state auditor the receipt from the person to whom the proportionate part of license was paid and said receipt shall pe a full release to the judge of probate.
 Sec 2 This act shall become effective immediately upon the approval of the governor.
 Approved February %, 1915. Official
 JOHN PURIFoY,