1848 do solemnly swear (or affirm as the case may be) that I Assessor ath shall be regularly certified by the person administer- Ta bo kupaky she County assessor to give bond 1,000 dells. Section 13. And be it further enacted, That every assessor, whether for the county, or any district, before he enters upon the discharge of the duties of his office shall enter into bond, the county assessor in the sum of one thousand dollars, and the district assessors in the sum of five Dist. aegeagers hundred dollars, payable to the Governor of the State of in $500. Alabama, and his successors in office, conditional for the faithful performance of his duties. cate. Section 14. And be it further enacted, That the offi- Bonds to be ezer cial bonds of tax collectors and assessors shall be executed in dupl. ented in duplicate, and returned to the Clerk of the County One for the Cour Court in the county in which the collector or assessor exe- ty Clerk and cuting the same resides; one copy of which the clerk shall for the Compani rer and fie in his office and the other he shall forward to the Comptroller of Public Accounts to be by him filled and kept. Section 15 ler. Bonds to be a proved by the And be it further enacted. That all offieial bonds of tax collectors and assessors, shall be taken Commr's Co and approved by the Commissioners Court in the following manner, to-wit : The word "approved" shall be written across the face, er on some other part of the boud which cannot be detached or erased without violence to the body of the bond, under which each member approving the same shall sign his name: and each member who shall not approve, shall enter his objections thereto on the minutes of the Court, or he shall be considered as having approved the same; but no bond shall be considered as approved until three of said Commissioners with the Judge shall have signed the approval thereof. and how. Comm'rs to Section 16 And be it further enacted, That the Com- quire additional missioners Court shall whenever they deem it advisable, bonds,ifadvisabis require additional bonds of any such assessor or collector. Bond to be a liex Section 17. And be it further enacted, That the bond on all the pro of the tax collector shall in law be a lien in favor of the erty of the lector and his êuState from its date, on all the property, real and personal, of said collector, for the amount of the taxes collected by him; which lieu shall continue in force until the taxes shall be paid into the Treasury of the Siate; and said bond shall in like manner be a lien on the property real, and personal, of the sureties of said collector from the date of his de reties. 1848. Comptrober at eir. or co. court o. where defaul ties & the court shall render judg 8 Section 18 And be it furrher enacted, That it shall the next term of be the duty of the Comptroller of Public Accounts, within to move against twenty days after the default of any tax collector, in not defaulters in Mout paying into the Treasury the taxes collected by him, or at gomery co. or in the next term of the Circuit or County Court of Montgomters reside, and ery County, or of the County in which the defaulting colagainst his suri- lector resides, to move the Court for judgment against him and his sureties for the amount of the taxes not paid inte ment on proot of the Treasmy, and the Court shall render judgment for 15 days notice or such amount, on proof of fifteen days notice to the Collecer secretes him- tor. against him and his sureties, or when the collector absconds or secrets himself, or when the notice is returned "not executed," as against him, then against such of his sureties as may have been notified of the intended motion; Certificate of the and the certificate of the Comptroller, of the amount of tax. Comp roller of es unpaid, shall be evidence prima fucie, of the fact, and a the am unt uncertified copy of the bond of the tax collector, whether by paid and certified opy of the bond the Comptroller or the Clerk of the County Court, shal! prima facie evi- have the same force and effect.prima facie, as if the original boud were produced in Court. when he absconds Relf. dence. eellector to collect taxes and if not eosts not paid in 10 days to sell. Section 19 And be it further enacted, That it shall After 1st Ang the be the duty of the Collector in each county from and after the first day of August annualy, to collect and receive paid by the 1st of from every person or persous, chargeable there with, the Nov. to distrain. taxes imposed by law in his county; and in case payment be not made or received, on or before the first day of November annually, the collector shall have power to distrain the slaves, goods and chattels, which shall be found on the lands or in the possession of the person so indebted, notBeed of mortgage With standing such slaves, goods, or chattles, may be comor other lien not prised in any deed of mortgage, or may be under any othprevent distress er lien, and if the owner thereof shall not pay the taxes and if taxes and due, within ten days after such distress, he shall sell the same, or so much thereof as may be sufficient to discharge all the taxes due, and the costs and charges for distress and sale. but there shall be no distraining of the slaves, goods or chattles, of any person for taxes, until payment thereof No distress until shall have been demanded from such person, if he or she can be found in the county, which demand shall be made either of the party personally, or at his or her usual place of abode. Each Collector shall account for and pay into the Treasury of the State. on or before the first Monday of Collectors to ac- December annually, the full amount of the taxes by him mont by fat Dec. collected, deducting therefrom all allowances made by law. and pay into the and his commissions for collecting as fixed by law; and State the full ams upon default in payment herein required. he shall be pro demand made. treasury of the ount of taxes. ceeded against as is provided in section eighteen of this act. And the court upon motion so made and sustained shall ad judge damages at the rate of ten per centum, and interest at eight per centum, per annum, on the whole amount of taxes found to be due, together with costs of the motion and expenses of the notice. Collector not to Coble the value Section 20 And be it further enacted, That it shall bid or purchase not be lawful for any tax collector at any sale for taxes at his own sale or due, made by himself under distress or otherwise, to be a pain on forfeiting bidder either in etly or indirectly for, or purchaser of any of the property property real or personal and any and every collector viola bid fi on purel a ting the provisions of this section, shall forfeit and pay to the use of the tare, donble the value of the property bid for or pur-hased, to be recovered before any Court of compe- diss' notice, and tent jurisdiction, on motion of the Attorney General, or So leitor of the, Cirenit, after three days notice to such col lector, and all purchases so made by any tax collector shall be void in law. he dis Section 21 And be it further enacted, That the poll tax sha I be assessed upon each tax ble person in trict of which he shall be an inhabitant at the time of each anual assessment. se to be recov'd by the Att. Gra'l Solicitor on the purchase 10 Poll xto be ass ssed on persons in the dist, authe time of the asses*" ment. to be the owner until the mortga gen takes poss@** Section 22. And be it further enacted. That a Real estate to be taxes on real estate shall be assessed the district where assessed where such estate lies to the person who shall be either the owner. Vo 1 ngon of real or in possession thereof, on the first day of March preceed estate to be held ing each apunal assessment, and in cases of mortgaged real estate the niortgagor shall for the purposes of taxa tion, be deemed the owner, tutil the morszagee shall take sion. Personal estate te possession of the same, alter when the mortgagee shall be deemed the owner and all personal estate shall be assessed Feassess'd where to the owner, agent or possessor, in the district where the same was on the first day of March preceeding the annua assessment of the same. Section 23. And be it further enacted, That a 1 stocks, oneys loned, debts due, whether in or out of the State, shall be assessed to the owner, in the district of which be is an inhabitant. Stocks &c. bow assessed. Partners may be jointly asses-'d in done. H Section 24 And be it further enacted, That partners hedistrict where in merchandizing or other business, whether residing in the the business same or different districts, may be jomily assessed and taxed under their partnership name, in the district where their business is carried on. for all personal property owned or employed in such busmess; and if they have, places of business in two or more districts they shall be assessed and Each partner lius taxed in those several districts for the proportions of proper- tax. ty employed in such districts respectively, and being so jointly assessed and taxed each partner shall be liable County and d ́e for the whole tax. Section 25. And be it further enacted, That the Coun ty assessor assisted by the district assessors, in their respec ble for the whole assessor to property tax bef 1848. avery tax piver sader oath. 10 tive districts. shall before the first day of August in eac and every year, list and assess all property real and persor If necessary to al liable to pay tax in his commly according to the inle visit the house of and regulations pre-cribed by law. And it shall be th and require a bit dury of the assessors to visit the residence or usual place e búsmes if necessary, of every tax payer resident in an d striet of the county, and-ri qutre o him or her, a list Ins or ter taxable property real and personal, which lis From which the shall in all cases be by the party giving it in verified o be made They oath, which may be administered by either of the assessors shill register the from which ist the assessors shall make au assessinent e all property contamed therem and register the same i ished by Comp their assessment books under proper heads, agreeably such foram a as nry be furnished by the Comptroller Public Accounts. <$9<<ment shill 4m in books formula to bur By 1st May and Jan Compis all furnish asse Section 26. And be it further enacted That by th fis day of May next, and by the first of January i wwb form's for y cach and every year thereafter, the Comptr fer shall fn, gisterings sewing mish the county assessors in the several counties of thi th property and kame of tax payer State for their guide and government in assessing the taxi and be returned ble property in their respective counties, suitable formul bound ooks and for registering the various descriptions of property by ther no ruled as to assessed; which torn ula shall as far as may be plachea sew in separat ble, exhibit at one view the va ton species of propert heads the prop taxed; the amount of tax paid on each, together with the ty and names in alphabetical or- name of the party to whom assessed, And the assessmen by districts in Ifany person fail for 10 days O Be. of all persual property shaker turned by districts suitable books substantially bound, and so ruled as to pre sent mader separate and discinet heads the different specie: of property taxed, and the names of the par ies to whom assessed in alphabetical order Secin 27 And be it further enacted, „That if any, give a disi,the oss person shall fail for ten days after notice, which notice to make may be personal, or left at his or her usual place of abode to give a list of his or her taxable property, the assessors shall ascertam as nearly as possible the part culars of the real and personal estate in his or her possession as ower or otherwise, and make an ass ssment thereof according to their best information and belief, which assessment shall deling e t showa be conclusive against all persons who shall not have sea for his failure to Sonably brought in lists of their taxable property; and be trebly taxed. mless they can shew a reasonable excuse, to be judged of by the Commissioners Court, or the assessor of their district, they shall be trebly taxed therefor. And unless the reasonable excuse Ass. of real and be entered in se. Section 28. And be it further enacted, That the aspersonal prop. to sessments of real and personal property shall be entered in parate books to separate books. substantially bound and suitably rulled. ,1. the name The book for real estate shall shew in separate and pro unged columns. First, the name of the party estate. 2 estate. 34 Fifth. to whom assessed. Second, a description of the tents 4 valy amt. lax 258 froller to for registrs show 3d date of sal Section 29. And be it further enacted, That the as- Goyard Cor sessors may know what lands are changeable with tax it is hereby made the duty of the Governor of the State and 1st the purcha Comptroller of Public Accounts, to procure in substantial- 2d a descripti. ly bound books from the several land offices in this State, to be kept in or the General Land Office. registers of all lands in each Comptr's offic county, to which the title of the General Government has been extingu shed; shewing, Firs, the purchaser. grantee or reservee, and number of ert ficate Second. aescription of the tract and Third, the date of sale. These reg sters shall be carefully kept in the office of the Comptroller, a d he shall have duplicates thereof, furnished the severa. Clerks of the County Courts, shewng the lanes within their respective counties; which duplicate registers shall be carefu ly kept n their respective offices, and the said Ceks shal before the first day of May, eighteen hun dred and forty-eight, and on or before the first of Jannary annually thereafter, furnish copies of the same to the county assessor whose duty it sha I be to see that each tract or parcel therein shall be properly assessed, unless the same be especially exempt by law. Clerks to furni copies to coun Assessors. wel! bound. Section 30 And be it further enacted That in addi- Gov, and Con tion to the registers of and to be furnished the Clerks of troler to furni the Clerks wi the County Courts, of the several counties of this State, the a map of ea Governor of the State and Comptroller shail have made township and furnished to each Clerk, a map of each township and good paper fractional township in his county, which map shall be so divided, as to shew the divisions and subdivisions of sections; and each sectional division and subdivision to which the title of the General Government has been extinguished for five years, shall be marked with the letter P; which Clerks to enter map shall be on good paper and substantially bound; and the name to wh when furnished with said maps as aforesaid. the Clerks a sessed. shall enter in the face of the several tracts represented by the face of ma |