USA > Alabama > Montgomery County > Montgomery > Directory of the city of Montgomery, and historical sketches of Alabama soldiers > Part 4
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16. On all dividends declared, or earned and not divided, by incorporated companies created under the laws of this State, (except Railroads) to be as- sessed to and paid by the companies earning or declaring the same, a tax of one per cent. ad valorem.
17. On the gross receipts of all Railroads and horse Railroad companies
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for freight and passengers, within the limits of this State, a tax of one-half of one per cent. ad valorem. Provided, however, that upon any railroads extending beyond the limits of this State, this tax shall only be assessed upon such pro-rata portions of the receipts of such company, as the length of road within the State may bear to the entire length of the road upon which the earnings accrue.
18. On the gross receipts of all Petroleum and Oil Companies, or distillers of coal oil. a tax of one per cent. ad valorem.
CHAPTER ONE .- Licenses and Taxes to be Collected by the Probate Judge.
SEC. 3. Be it further enacted. That the following taxes shall be assessed and collected by the Judges of Probate, to-wit :
1. On every legacy subject to assessment left by any will on which letters testamentary are taken out in this State, there must be assessed and col- lected by the Judge of Probate of the county in which such letters are taken out, a tax of one-half of one per cent. ad culorem, and if not paid on the receipt of such legacy, such Judge must issue executions for the amount of such assessment against the executor or administrator and his securities, to be collected and returned, as other executions from the Probate Court.
2. On each lecture to which entrance fees are charged, three dollars ; if not paid to the Judge of Probate on demand, the lecturer to be brought be- fore such Judge and fined ten dollars for each lecture he has failed to pay for on demand.
3. On each public race track, for one year, on every hundred dollars, and at the rate of the gross annual income as near as the same can be ascertain- ed, five dollars ; but in no case less than fifty dollars.
4. On each concert and musical entertainment for profit, except for chari- table purposes, five dollars.
5. On all menageries, museums, wax works or curiosities of any kind (ex- cept paintings and statuaries, ) on each days' and nights' exhibition, ten dollars.
6: On each exhibition of a circus, of feats of activity, and slight of hand, of dwarf, of persons of unusual size, or persons or animals deformed ; not exceeding twenty-four hours, twenty dollars.
7. On each exhibition of spirit rappings, spiritual manifestations, or other device, by whatever name called, which professes to reveal communications from the spirit of the living or dead, for profit, pleasure or otherwise, five hundred dollars.
8. On all gift enterprises, so-called, or any person or establishment offer- ing any article for sale, and presenting or proposing to present purchasers with any gift or prize as an inducement to purchase, within the limits of this State, one hundred dollars for each and every day such person or establish- ment continues in operation, and this tax shall not be construed to be a li- cense to conduct such business.
9. On all persons selling or offering to sell tickets in any lottery not authorized by the laws of the State, a tax of one hundred dollars for each and every day such tickets are sold oroffered, and this shall not be construed to be a license to conduct such business, nor to relieve any person from the pains and penalties otherwise prescribed by the laws. Provided, That twenty per cent. of the tax collected shall be paid to the informant.
SEC. 4. Be it further enacted, That licenses are to be granted and issued by the Judges of Probate on the payment of the following sums as State tax, the county tax thereon and fees :
1. To retail for one year spirituous or vinous liquors, on any steamboat or water craft, one hundred and fifty dollars, in a city or town, having more than one thousand and less than five thousand inhabitants, two hundred
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dollars; in a city or town having more than five thousand inhabitants, three hundred dollars; in a city, town or village, having more than five hundred and less than one thousand inhabitants, one hundred and fifty dollars; in vil- lages having less than five hundred inhabitants, and in the country one hun- dred dollars. Provided, That any person, not a regular merchant or distiller, who shall sell or dispose of spirituous liquors in any quantity to con- sumers, must first take out the retail license required by this para- graph ; and Provided, further, that any merchant or distiller shall be exempted from the tax of fifty cents per gallon, assessed under this act, on all spiritnous liquors sold at wholesale for export, in good faith, beyond the limits of this State, and not for consumption within the State.
2. To carry on the business of an auctioneer, throughout the State for one year, twenty-five dollars.
3. To practice or carry on the business for one year of taking pictures, by whatever mode, or on whatever material, (except drawing by the eye and hand, and the painting in oil or water colors of family portraits and other pictures) at one place in the country, or in a village not having more than five hundred inhabitants, twenty-five dollars. In towns not having more than four thousand inhabitants, fifty dollars ; in towns or cities having over four thousand inhabitants, one hundred dollars : and to practice the art gen- erally in the State, two hundred dollars.
4. To carry on the business of dentistry by any transient dentist through- out the State for one year, seventy-five dollars.
5. To keep a billiard table for public play for one year, one hundred dol- lars; at a watering place for six months, fifty dollars; but if used for a long- er time than the six months, under any pretense, the owner or proprietor of the table shall be liable to indictment in the same manner as if no license had been granted.
6. To keep a ten-pin alley or alley of like kind, a bagatelle table or any other table, stand or place, for any other game, or play with or without a name, unless such alley, table, stand, place, or game is kept for exercise or amusement alone, and not prohibited by law, for one year, twenty-five dollars.
7. To keep a hotel or house of entertainment for transient persons for one, year at one place in a city, town, or village, watering place, place of summer resort, or within one mile of any such place, on each hundred dollars of the annual rent or estimated rent thereof, five dollars, but in no case less than. ten dollars.
8. To keep a restaurant or eating house, at any one place in a county for one year twenty-five dollars.
9. To keep a lager beer saloon for one year, at any one place, in a city. having more than five thousand inhabitants, one hundred dollars ; in a city, town, or village having less than five thousand and more than one thousand inhabitants, fifty dollars; in any village having less than one thousand in- habitants, or in the country twenty-five dollars.
10. For a local theatre for one year, two hundred dollars ; for a travelling theatrical company for one year for the State, one hundred dollars.
11. To peddle one year on any steamboat, or other water crafts, (not to include the retail of liquors,) five hundred dollars ; in a wagon, for each wagon in a county, two hundred dollars ; on a horse, for each horse in a county, one hundred dollars, and on foot, for each person in a county, fifty dollars.
12. To sell or expose for sale, for one year, at any one place, any picto- rial or illustrated weekly, or any monthly paper, periodical, or magazine, published outside the limits of this State, and not in a foreign country, and to. vend the same on the streets, or on boats or railroad cars, fifty dollars.
13. To keep a news depot for one year, in any city, town or village, for-
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the sale of any newspaper, periodical or magazine, not including pictorials, provided for in the preceding paragraph, ten dollars.
14. To keep a barber shop or hair-dressing saloon, in any city, town or village containing more than one thousand inhabitants, for one year, twenty- five dollars ; in any town or village, containing less than one thousand in- habitants, fifteen dollars.
15. To keep a pawn-broker's establishment, for one year, one hundred dollars, and it shall not be lawful for any person to carry on such business or loan money on the pledge of any article, without first procuring a license therefor.
16. To practice fortune-telling, or clairvoyancy, or pretending to foretell future events, for profit, fifteen dollars for each and every day such person shall continue such occupation, and any person practicing the same without first taking out license therefor, shall be guilty of a misdemeanor, and pun- ished by fine and imprisonment, at the discretion of the jury trying the same.
SEC. 5. Be it further enacted, That there shall be assessed and collected upon the annual gains, profits or income of every person residing within the State from whatever sources derived ; and upon all salaries and fees of pub- lic officers, and upon the salaries of all other persons upon the excess of such gains, profits, incomes, fees or salaries, over five hundred dollars, at the rate of one per cent. ad valorem. Provided, that in estimating the annual gains, profits or income of any person, all National, State, County and Muni- cipal taxes, assessed to and paid by such person within the year, except the tax assessed under this section, shall be deducted therefrom ; also, all income derived from dividends on shares in the capitol stock of any incorporated Company, (where such tax has been assessed and paid by such incorporated Company ;) also, the amount paid by any person for the rent of the home- stead used, or the rented value of the same if owned by himself or his fami- ly ; also, when any person rents buildings, lands or other property, or hires labor to cultivate such lands, or to conduct any other business from which such income is actually derived, or pays interest upon any actual incum- brance thereon, the amount actually paid for such rent, labor or interest, or the rented value of any lands cultivated as above, if owned by the occupant thereof shall be deducted ; also the amount paid out for usual or ordinary repairs, not including any new buildings, or permanent improvements, shall be deducted. Provided also, that any person shall be exempted from the operation of this section, upon whose gross receipts, commissions or profits, taxes are assessed under the provisions of the second section of this act.
SEC. 6. Be it further enacted, That the Secretaries, Treasurers, Superinten- dents, Agents, or Managers of the several Telegraph Companies, now or hereafter, doing or commencing business in this State, shall, on or before the fifteenth day of April, 1866, and within the first fifteen days of April in each year thereafter, make out under oath, and deliver to the Comptroller, true and full statements of the gross amount of receipts for telegraphic messages at each of the offices, or places of doing business of the said companies respectively, within the limits of this State, received from and after the first day of October, 1865, and each of said Telegraph Companies shall within the first twenty days of April 1866, and annually thereafter, pay to the Comptroller a tax of two per cent. upon the gross amount of all re- ceipts for telegraphic messages paid to such company within the limits of this State between the first day of October, 1865, and the first day of April, 1866, and for each succeeding year ; and the payment of such tax shall be in lieu of all other taxes upon the capital stock, or other property of said telegraphic companies, used exclusively in its telegraphic business. Pro- vided however, that whenever any such company shall fail to make the returns and payments required under this section, such defaulting company shall be held liable to an additional tax of fifty per cent.
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MONTGOMERY DIRECTORY.
SEC. 7. Be it further enacted. That the Secretaries, Superintendents, Agents or Managers of the several Express Companies now or hereafter doing business in this State, shall on or before the fifteenth day of April, 1866, and within the first fifteen days of April in each year thereafter, make out under oath, and deliver to the Comptroller true and full statements of the. gross amounts of express charges made by or paid to said companies re- spectively, at each of the offices or places of doing business of said respec- tive companies within the limits of this State, and each of said Express Companies, shall within the first twenty days of April, 1866, and annually thereafter, pay to the Comptroller a tax of two per cent. upon the gross amount of all express charges, made by or paid to, such companies within the limits of this State, between the 1st day of October, 1865, and the 1st day of April, 1866, and each succeeding years, and the payment of said tax shall be in lieu of all other taxes upon the capital stock or other property of said Express Companies exclusively employed in its Express business. Provided however, that whenever any such company shall fail to make the returns and payment required under this section, such defaulting Company shall be held liable to an additional tax of 50 per cent. ; and provided also, that the Comptroller is authorized to accept from such company the . sum of five thousand dollars lieu and in full satisfaction of the tax then due under this section from such company.
SEC. 8. Be it further enacted. That it shall be the duty of the Comp- troller, and he is hereby required as early as practicable after the passage of this act, to cause to be prepared a supply of adhesive stamps of the respec- tive denominations of one dollar, and two dollars each, to be printed in separate colors, similar to those in use by the United States, and to bear an appropriate device and the words, "State of Alabama-tax on seals" -- "one dollar," or "two dollars" as the case may be, and it shall be his duty as soon as the stamps aforesaid, have been prepared ready for use to give pub- lic notice to that effect to all officers required to employ said stamps under the provisions of this act, and such officers are hereby required and directed to procure such stamps from the Comptroller as soon as practicable after the publication of such notice, in such sums as they may deem necessary; and the Comptroller shall sell the stamps aforesaid to such officers, and to no other persons, upon the payment by them of the amount or value such stamps represent; provided, however, that any officer purchasing stamps as aforesaid, in the aggregate amount of fifty dollars and upwards at any one time, shall be allowed a deduction of five per cent. upon the amount or value thereof.
SEC. 9. Be it further enacted, That it shall be the duty of each Notary Public, Probate Judge, Commissioner for other States, Clerk of Circuit Court, Clerk of the City Court, Register in Chancery, or other public officer, that may be required to employ a seal, by the laws of the State, officiating within the limits of this State, to firmly affix, or cause to be affixed, one adhesive stamp, provided for in the preceding sections of this act, of the value of one dollar, upon each official impress of the seal of such Notary Public, Probate Judge, Commissioner for other States, lerk of Circuit Court, Clerk of City Court, Register in Chancery, or other public officer, and the officer affixing the stamp as aforesaid shall proceed to cancel the same by writing or stamping his signature and the date across the face of said stamp ; and such stamp shall be considered as part and parcel of the official seal of such officer, without which stamp said seal shall not be valid, and such officer shall be authorized to collect the value of said stamp from the party for whose use or benefit the same may be employed ; provided, also, that until the stamps directed in the preceding section can be prepared and furnished by the Comptroller a tax of the value or amount of each stamp re- quired in this and the next following section shall be collected by the pro-
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per officer, in lieu of the stamps aforesaid, who shall make full monthly re- turns and remittances to the Comptroller therefor.
SEC. 10. Be it further enacted, That it shall be the duty of the Clerk of the Supreme Court, Comptroller and Secretary of State of the State of Ala- bama, to affix or cause to be affixed, one adhesive stamp, as provided for in section 8 of this act, of the value of two dollars, upon each official im- press of the seal of the Supreme Court and of the seal of the State as afore- said, and the officer affixing the said stamp shall proceed to cancel the same in like manner, and shall be subject to all the provisions and regulations set forth in the section next preceding, so far as the same may be applicable.
SEC. 11. Be it further enacted, That there shall be assessed and collected on all distilleries employed in the distillation of grain within the limits of this State, a tax of two dollars per gallon upon the capacity of the still employed, to be paid to the Probate Judge of the county in which said still is located, before it shall be lawful for any person to engage in distillation as aforesaid, upon which payment the Probate Judge shall issue his license for one year, and a tax of fifty cents per gallon on every gallon of spirits distilled as afore- said, full returns of which shall be made every three months under oath, and payment made to the Probate Judge of the county where said still is lo- cated ; and in default of such returns and payment within fifteen days after the time when the same became due, it shall be the duty of the Probate Judge or in case of his failure, of the county assessor, to make an assessment of the quantity distilled during the period of such default, according to the best information he can obtain, and shall collect an additional tax of fifty per cent. upon the amount of such default, one-half of which additionaltax shall go to the Probate Judge or county assessor as the case may be, and the other half to the State, and for neglect of duty in assessing and collecting the taxes assessed under this section, the Probate Judge shall be liable to the- State in the full amount of said tax.
SEC. 12. Be it further enacted, There shall be assessed no taxes upon the capacity of distilleries, exclusively used in the distillation of fruits ; but fifty cents per gallon upon each and every gallon of brandy or proof spirits distilled as aforesaid shall be assessed, full returns of which shall be made and payment made in like manner and in accordance with the provisions of the preceding section, and the Probate Judge shall be liable to the same. penalties in case of neglect as therein provided. Provided, That if any owner of any still not taxed shall use any grain of any kind, to produce spirituous. liquors of any kind, he shall be guilty of a misdemeanor, and shall, on con- viction, be fined in a sum not less than five hundred dollars.
SEC. 13. Be it further enacted, That before it shall be lawful for any dealer or dealers in spirituous liquors to offer any such liquors for sale within the limits of this State, such dealer or dealers introducing any such liquors into the State for sale, shall first pay to the tax collector of the county into which such liquors are introduced a tax of fifty cents per gallon upon each and. every gallon thereof ; provided however, that any such liquors distilled in, or resold in the State, having paid one such tax shall not be liable to any tax on the re-sale ; provided also, that alcohol employed for medicinal or manufacturing purposes, shall be exempted from the operations of this section.
SEC. 14. Be it further enacted, That it shall be the duty of every vender, owner or consignee, with power of sale, of spirituous liquors, bringing any such liquors into the State for sale, to make full returns under oath of each and every gallon of such liquors received for sale, to the tax-collector of the county into which the same may be brought, and to pay the taxes thereon prescribed in the 13th section of this act before offering the same for sale ; and for every case of failure to make such returns and payment as aforesaid, such vender, owner or consignee shall pay an additional tax of fifty per cent .. and in case of a fraudulent return, shall be guilty of a misdemeanor, and on
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conviction shall be punished by a fine of not less than $1,000, or imprisonment for not more than three years, at the discretion of the jury trying the case.
SEC. 15. Be it further enacted, That it shall be the duty of the tax collec- tor of any county into which spirituous liquors may be brought or offered for sale and returns have not been made to him therefor, as provided in the 14th section of this act, to ascertain whether all such liquors have paid the taxes prescribed by the 13th section of this act ; and for this purpose he shall examine the vender under oath, who shall show to the satisfaction of the collector that such tax has been paid on all the liquors in his possession or sold by him, and failing to do so, such vender shall be liable for the tax on the same and an additional penalty of fifty per cent.
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CHAPTER TWO .- Tax Year, Terms, &c.
SEC. 16. Be it further enacted, That all property shall be given in by and assessed to the person, company, corporation, partnership or association, owning or having in pos- session the same, on the first day of March preceding the assessment.
SEC. 17. Be it further enacted, That all incomes, gross receipts, profits, salaries and sales, shall be estimated for the year ending on the thirty-first day of December last pre- ceding the assesment except wherein otherwise provided, but the first assessment made under this act shall embrace incomes, gross receipts, profits, salaries or sales, between the first day of October, 1865, and the 31st day of December, 1866, and thence annually thereafter.
SEC. 18. Beit further enacted, That the assessment shall not be commenced until the first day of March in each year, and shall be finished by the first day of September fol- lowing.
SEC. 19. Be it further enacted, That the collection of taxes shall not commence before the 1st day of October in each year, unless in cases where parties owing taxes are about to remove from the State, and shall be closed as carly after the first day of January follow- ing as possible, and positively by the first day of March.
SEC. 20. Be it further enacted. That the commissioners' court in each county shall hold regular terms on the third Monday in February and on the first Monday in September of each year, besides two other terms, to be held as may be by law required or allowed.
CHAPTER THREE-Duties of Tax Payers.
SEC. 21. Be it further enacted, That it shall be'the duty of all persons liable to taxation in each elcetion precinct, upon notice given by the assessor, as hereinafter provided, to attend at the time and place designated in such precinct and render to the assessor in writing a complete list of all the items upon which they are liable to be taxed, from which list the assessor shall make out the assessment, and the tax payer shall subscribe an affidavit thereon that such assessment contains a correct list of his, her, or their taxable property to the best of their knowledge and belief.
SEC. 22. Be it further enacted, That if the owner of any taxable property within a county, resides out of the county or is, by reason of any infirmity or disability, unable to attend the appointment of the assessor, or is a female, such person may send the list required in the last section by another person, and if such list be satisfactory to the assessor, such other person may subscribe the assessment for the tax payer.
SEC. 23. Be it further enacted, That any tax payer failing to make return of any tax- able property to the assessor at his appointment, may make return of the same to him at his office by the fifteenth day of May following, after which time it shall be the duty of the assessor or his deputy to call upon the tax payer for a list, which the tax payer shall furnish within the next fifteen days.
SEC. 24. Be it further enacted, That it shall be the duty of tax payers in each election precinct within their county to attend the appointment of the tax collector as advertised for their precinct, and pay the taxes due by them to the State and county, together with any special or other tax, authorized by law, and in case of failure so to attend.or send an agent, may pay their taxes to the collector at any time before the fifteenth day of De- cember in each year.
SEC. 25. Be it further enacted, That it shall be the duty of every tax payer to report all new comers in his county, within his knowledge, to the assessor, such other persons as have been assessed, who he believes to be about to leave the county without paying his taxes to the tax collector, and any person who is engaged in any business for which he has not, but should have procured a license, to the probate judge.
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