OF THE SESSION OF 1865-6, OF THE GENERAL ASSEMBLY OF ALABAMA, HELD IN THE CITY OF MONTGOMERY, COMMENCING ON THE ર 3D MONDAY IN NOVEMBER, 1865. LEWIS E. PARSONS, Provisional Governor until December 13, 1885. ROBERT M. PATTON, Governor. THOMAS B. COOPER, Speaker House of Representatives. WALTER H. CRENSHAW, President of the Senate. MONTGOMERY: REID & SCREWS, STATE PRINTERS 1866. LAWS OF THE STATE OF ALABAMA.. No. 1.] AN ACT To establish Revenue Laws of the State of Alabama. Rules SECTION 1. Be it enact d by th› Senat and Hous of Representativ s of th Stat of Alabama in General Assembly convened, That the following rules as to the taxation of ex of persons and property are hereby established, to-wit, 1. All lands subject to taxation must be taxed in proportion to their value. 2. Lands belonging to citizens of the United States residing out of the State cannot be taxed higher than land belonging to persons residing therein. 3. No tax can be imposed on land, the property of the United States. 4. All the navigable waters within the State are to remain forever public highways, free to the citizens of the State and of the United States, without any tax, impost or toll thereon, imposed by the State. 5. The following persons and property are exempt from from taxation: All property belonging to the State, or any county, city or town thereof, or the State Bank or its branches. All property of the United States. |