to be concise. more than is due upon it, the surplus shall be paid over to the Treasurer of the county, for the use of the owner. Section 68. And be it further enacted, That collecAdvertisements tors in their advertisements of the real estate, shall be as concise as may be consistent with an intelligible description of the estate advertised ; and shall carefully avoid all expense by, an unnecessary multiplication of advertisments; and they shall not advertise or sell more than may be necessary to pay the taxes due from any delinquent owner : to be sold while Provided, nothing herein contained shall authorize the there is personal sale of real estate for the payment of any tax, while the re property.. is any personal estate to pay the same. Real estate not on 1st Nov. & no Section 69. And be it further enacted, That in case If taxes not paid the tax for which any real estate may be liable, shall be personal proper unpaid on the first day of November of the year the sam ty, collector to should by law have been paid, and there be no personal Dec. and make property out of which said tax can be collected, the collecsupplemental re- tor shall before the first day of December advertise the turn, with copy of same as required by section sixty-six of this act and of paper containing all taxes thus due and unpaid, said collector shall make a adv. before 1st alvertisement. And make oath to the same. supplemental return; but no supplemental return shall be received or allowed by the Comptroller of Public Accounts accept when lands have been advertised as aforesaid and a number of the newspaper containing the advertisement thereof shall accompany said supplemental return. An every collector making any supplemental return shall make oath to the correctness of the same, which oath shall be in writing and subscribed by said collector in presence of some person authorized to administer oaths. Section 70. And be it further enacted, That the neFurther time for Cessary time may be allowed for the procurement of the procuring regis registers and maps provided for in sections twenty nine ters and maps aland thirty of this act, the assessors for the current year lowed assessors to 1st an not. shall have until the first day of January next after the pasThe conectors to sage of this act to make return of thier assessment books to the Clerk of the County Court; and that the tax collectors shall have until the first day of April, in the year eighteen hundred and forty-nine to make payment and settlement of their accounts for taxes collected by them in the present year Provided, That the provisions of this section shall apply only to taxes assessed and collected in the present year of eighteen hundred and forty-eight. April 1349 to make settlement of accounts. Com court may Section 71. And be it further enacted, That in lieu of the term of the Commissioners Court, required by secmeet 1st Mon. in tion thirty-five to be holden on the first Tuesday after the Jan. next, instead fist Monday of August in each and every year, there 1st Aug. after. wards in Aug. shall be holden a special term of said Court on the first Monday of January, eighteen hundred and rorty-nine, but annually thereafter as provided in section thirty-five, sed collector to Section 72. And be it further enacted, That in case Adm. of a deceaof the decease of any tax collector, after he shall have com- settle with Com. menced his collections, and before completing the same, in 2 months. and paying over and settling his accounts therefor, the administrator or executor of such deceased collector shall within two months after his acceptance of the trust, and giving bond according to law, settle all accounts of said deceased collector with the Comptroller of Public Accounts, and pay into the Treasury all moneys by him received as tax collector in his life time. collect statistical Section 73. And be it further enacted, That in addi- Assessors shall tion to the duties imposed by this act, on the several Coun- information for ty and district assessors, it shall be, and is hereby made board of equalitheir duty to collect and report such statistical information, zation if required as to population, education, industrial pursuits, mines, manufacturers, productions and other resources, and the like statistics of the State, as may be prescribed and directed by the State board of equalization. And when said board Board to furnish shall prescribe any such duty, they shall through such medium as to them shall appear most convenient and suitable, furnish appropriate forms, and give all necessary instructions as to the mode and manner of performing the service. forms. pay. Section 74. And be it further enacted, That the sev- Collectors and eral tax collectors and County assessors shall each receive county assessors compensation for their services, at the rate of ten per cent on the first five hundred dollars of taxes, whether State or county, by them assessed and collected; on the next five hundred dollars five per cent; on the next thousnad dollars, two and a half per cent; on the next thousand dol lars, two per cent; and on all over three thousand dollars, one per cent. And the district assessors in the several counties, shall be allowed by the Commissioners Court, a District assessors compensation not to exceed one dollar and fifty cents pay. each, for every full days service he may have been actually employed in the performance of his duties; but no such allowance shall be paid execept on account certified by the County assessor. Section 75. And be it further enacted, That the tax Collector of Mos collector of Mobile county, shall, after the period for com- bank to the credbile to deposit in mencing his annual collections, deposit at the end of each it of State Treas and every thirty days, in the Bank of Mobile, to the cred- urer. it of the Treasurer of the State, the amount by him collected up to the date of every such deposite; and he shall To take 3 certitake triplicate certificates of deposit therefor; one of ficates of deposit. which he shall forward within five days, to the Comptroll Sale of land or Court house. er of Public Accounts; one to the Treasurer of the State, and the other he shall retain as his own, private voucher. Section 76. And be it further enacted, That all sales of slaves to be at the real estate, or slaves, by tax collectors for the non-payment of taxes, shall be held at the Court house, or such other places as are, or may be by law authorized for Sheriff's sales of like property in their respective counties; and all other property may be sold at any public place within the district. Residents defined business here less than 12 months, transient. Section 77. And be it further enacted, That no person shall be deemed a resident within the provisions of this act, who has not by himself or family, resided during twelve months next preceeding the giving in a list of his property, within the limits of this State; or who is Persons who do not the bona fide owner of a dwelling house within the limits of this State. And all persons who do not reside in this State, but do business of any kind herein for a period less than twelve months, shall be deemed and taken to be transient merchants or dealers within the meaning of this act, and shall be required to take a license out of the office of the Clerk of the County Court of the county in which they may do business, as is provided in this act, and shall furthermore be liable to pay the same tax on his or their property, and after the same rates as is hereby imposed on the property and income of resident citizens of the same kind, owned. received or enjoyed by resident citizens, which shall be assessed, levied and collected in the same manner as is provided in cases of resident citizens Section 78. And be it further enacted That the members of the Commissioners Court shall each be allowed the sum of two dollars per day, for each and every day, they may be engaged in the discharge of the duties imposed on them by this act; which compensation shall be paid them out of the treasuries of their respective counties, upon the certificate of the County Judge that they have been so employed. Section 79. And be it further enacted, That the several County Treasurers of this State and each of them, shall receive from time to time, for their services such compensation as may be allowed them by the Commissioners Court: Provided, That such compensation shall in no case exceed five per cent, upon the moneys paid out by said Treasurer. Section 80. And be it further enacted, That the following property shall be assessed and pay a tax on the value thereof, at the rate and in the manner herein prescribed, namely; all real estate one fifth of one per cent; all slaves, whether belonging to residents or non-residents, one fifth of one per cent; all pleasure carriages and har- Carriges. ness, one half of one per cent; all coaches, stages, omnibusses, hacks, cabs, drays, and other vehicies used for the transportation of passengers, or goods, merchandize, or produce, one fourth of one per cent; all horses kept chiefly for Race horses, the saddle or harness, one half of one per cent; all race horses including as such all horses, geldings, colis, mares, and fillies, that have at any time during the tax year been. in training or run for any purse, or entered for a purse, or has won or lost in any race, or paid forfeit in any race the amount of ten dollars, one per cent; all saw mills, oil nrills, Saw mills, &c. grist mills, breweries, iron, brass. or copper founderies, or forges, marble quarries, manufactured marble, gin making shops, cabinet shops. carriage making shops, cotton presses for re-pressing cotton, and all other manufacturing establishments of whatever character or kind, one fifth of one per cent; all toll bridges, turnpikes and ferries, one fourth Bridges and ferof one per cent; the value of all of which shall be ascer- ries. tained and determined by the assessors, upon view, or on the best information they can obtain. And on money loan ed at legal interest whether by promissory notes, bills, Moneys loaned. bonds or otherwise, or money not invested or emploved in some regular business, one fourth of one per cent, on moneys loaned at usurious or illegal interest, meaning thereby. all moneys loaned or put out at a higher rate of interest Usurious loans. than the rate established by law, whether it be thus loaned or put out under any agreement, understanding or cotitract, verbal or written, or in shaving notes, buying bills of exchange, bonds. judgments, executions, or any kind or description of negotiable paper, at a greater discount than the legal rate of interest, the fourth of one per cent; Provided, nothing herein contained shall be construed to include money used or employed in a regular exchange búsi- On moncy, &c. ness, which shall be understood to mean the buying and selling bills, drafts, checks or certificates of deposite drawn against the shipment of produce or merchandize, or checks or drafts, drawn against funds in hand or on deposite, or for the transmission of funds from one place to another. And also on moneys used in dealing in gold and silver coin, gold or silver bullion, all stocks or public securities, and all current and uncurrent bank notes. And upon all moneys so employed in a regular exchange business, shall be assessed and collected a tax of one third of one per cent, on the capital employed. And there shall be assessed and collected on all jewelry, plate, and household furniture over the amount of two hundred dollars, which shall include pictures and paintings, other than family portraits, piano fortes and all other goods, wares, &c., kept by the Furniture over $200. Gov and Compt. may dispense with registers. Free negroes. family about the house for use or ornament, one fourth of one per cent. The amount of all moneys loaned at legal interest, or not invested in some regular business, and all loaned at illegal interest, or employed in a regular exchauge business, and the value of all household furniture shall be ascertained and determined, by the party giving in the same. It shall be the duty, of every tax payer in rendering in his list of taxable property, to include therein all the moneys loaned by him or her, as agent either directly or indirectly, for any non-residen', foreign partnership or corporation, and on all moneys so loaned there shall be assessed and collected the same tax imposed by law on money loaned or otherwise used by citizens of this State. Section 81. And be it further enacted, That all moneys mentioned in the preceeding section as loaned at legal, illegal or usurious interest, or used or employed in a regular exchange business shall be held and deemed to be within the meaning of said section as taxable, whether the same be part due or not, Section 82. And be it further enacted, That it shall be competent for the Governor of the State and Comptroller of Public Accounts to dispense with the procurement of the Registers, as provided for in section twenty nine of this act, if in their opinion it will be for the interest of the State to do so. And in the event they should dispense with the procurement of said Registers, then and in that case, they shali have the maps provided for in section thirty of this act, so constructed and marked as to shew the date of sale by the General Government of each tract thereof, where five years from the date of the sale has not expired. The township maps furnished the several counties to be suitably and substantially bound. Section 83. And be it further enacted. That there shall be assessed and collected a tax as follows: on all free negroes, and free mulattoes, that is to say: on all males over ten and under six y years of age, two dollars; and on all females over ten and under forty-five years old, one dollar; and if any such person shall fail to pay the tax aforesaid, the collector shall at public auction, hire out such defaulting negro, or mulative, to any one who will take him or her the shortest time for such tax. On every stud horse and jack ass, the price charged to insure a mare with foal: on each head of neat cattle, above twenty head, one cent; one every gold watch worn by male or female, fifty cents; on every gold, safety or fob chain worn by male or female, twenty-five cents; on every silver watch, twenty five cents; on every Pack of ourds. clock kept for use whether of wood or metal, twenty-five, cents; on every deck of playing cards, kept, used or sold, whether retail or wholesale, given away or otherwise dis Stud horse and Watches and lucks. |