USA > Alabama > Montgomery County > Montgomery > Directory of the city of Montgomery, and historical sketches of Alabama soldiers > Part 6
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CHAPTER NINE .- Compensation of Probate Judges.
SEC. 81. Be it further enacted, That the Probate Judge shall be entitled to compen- sation for his services in connection with the revenue, as follows :
1. For issuing any license, to be paid by the person taking out the license two dollars.
2. For making out abstract of tax book for the Comptroller, two dollars to be paid out of the county treasury.
3. For making out the list required by sec. 80, $2, to be paid out of the county treasury. 4. For making records of tax sales, for each hundred words, fifteen cents, to be paid out of the county treasury.
5. For making the necessary entries in the redemption ofreal estate for each entry, $1. 6. For making deeds to purchasers of lands at tax sale, $2 00, to be paid by the grantee.
CHAPTER TEN .- Redemption of Real Estate.
SEC. 82. Be it further enacted, That real estate sold under the provisions of this act and not purchased by the State inay be redeemed any time before the expiration of two years from the sale, by paying to the probate judge of the county, in which said lands were sold, the amount of the purchase money, with interest thereon at the rate of twenty per cent. per annum from the date of sale, the cost of the certificate of purchase, all taxes on such lauds which have accrued subsequently to the sale, unless said taxes have been paid to the collector as may be shown by his receipt and the sum of one dollar to such judge ; but the real estate of any infant, married woman or lunatic, when sold for taxes may be redeemed upon producing satisfactory evidence of ownership, at any time within one year after such disability is removed upon the terms above specified.
SEC. 83. Be it further enacted, That lands purchased by the State for taxes, may be redeemed by paying the Comptroller at any time within two years after the sale, the amount of the taxes, cost, and expenses for which said land was sold and the taxes ac- cruing thereon to the time of redemption and the sum of one dollar as a fee to the Comptroller , or if belonging to an infant, married woman or a lunatic on the same terms by producing satisfactory proof of ownership at any time within one year after the removal of such disability.
SEC. 84. Be it further enacted, That the provisions of the two preceding sections, in favor of minors, married women and lunatics, can in no case extend to the redemption of lands for a longer term than ten years from the date of sale.
SEC. 85. Be it further enacted. That in each case of redemption under section eighty- two, the amount for which the lands were sold, the interest thereon, and the costs of the certificate of purchase as in said section provided for, must be paid to the purchaser at the tax sale, his assigns or legal representatives by the county treasury upon the pro- duction of the order of probate judge.
SEC. 86. Be it further enacted, That when any real estate is redeemed under the provisions of this chapter, the probate judge, if redeemed under section eighty-two, or the Comptroller if redeemed under section eighty-three, must make out and deliver to the person redeeming, a certificate, specifying the amount paid, the lands redeemed as whose property such land was sold and the date of sale, which certificate is presumptive evidence of the facts thus set forth.
SEC. 87. Beit further enacted, That the receipts of the redemption money for any tract of land by the purchaser operates as a release of all claim to such tract under or by virtue of the purchase.
SEC. 88. Be it further enacted, That at any time after the expiration of two years from the sale of any real estate for taxes, if the same has not been redeemed, the, pro- bate judge of the proper county on the production of the certificate of purchase and the payment of his fees for the same, must execute and deliver to the purchaser, his heirs or assigns, a decd of conveyance, for the real estate described in the certificate or that portion which has not been redeemed, such deed must contain the same recitals, as the certificate of purchase and the tracts of land sold as the property of the same person to the same purchaser, at the same sale may be included in the same deed.
CHAPTER ELEVEN .- Collection of Tax on Steamboats, &c.
SEC. $9. Be it further enacted, That the tax imposed by paragraph 13, section 2, of this act must be assessed and collected by the tax collectors of the counties of Mobile, Barbour, Coosa and Madison, or other counties where such steamboat, vessel or other water craft may ply, or their authorized duputies or agents.
SEC. $0. Be it further enacted, That such tax collectors must each year demand of the captain, clerk, or agent or person in charge of such steamboat, vessel or water craft, if the taxes of the same have been paid, and on failure to produce a receipt therefor, by a tax collector, authorized by the preceding section to collect such taxes, must at once proceed to assess the same, and if not paid on demand to seize such steamboat, vessel or water craft, her tackle, apparel and furniture; and after twenty days notice by bills posted in twenty publie places of the county and two weeks publication in some news- paper in the county shall proceed to sell the same or so much therof as will pay the taxes, expenses for keeping and costs.
SEC. 91. Be it further enacted, That if such steamboat, vessel or water craft, with her tackle, apparel and furniture, or so much as is necessary, cannot be siezed, the collec-
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MONTGOMERY DIRECTORY.
tor must make the amount of the taxes assessed and all costs and expenses, by seizure of, and sale of enough of the real or personal property of the captain, owner, clerk or agent of sueh steamboat, vessel or water craft to be sold as other property of the same kind for non-payment of taxes.
SEC. 92. Be it further enacted, That the surplus of the sale provided for by the two preceding sections, over the amount of the taxes, expenses and costs, must be by the tax collector, paid into the county treasury, of his county, for the use of the owner, within five days after the sale.
CHAPTER TWELVE .- Miscellaneous Provisions.
SEC. 93. Be it further enacted, That it sha I be the duty of the Comptroller, on er be- fore the fifteenth day of September in each year, to instruct the several tax collectors in the State by circular, what kind of funds shall be receivable for taxes, and if any at a discount, what rate of discount ; and the tax collector shall be governed thereby and collect accordingly.
SEC. 94. Be it further enacted, That the Governor, on receiving satisfactory evidence of the failure of any bank or the depreciation of any other currency receivable for taxes during the period for collecting taxes, must direct the Comptrollor to issue circulars to the several tax collectors of the State advising them of such failure or depreciation.
SEC. 95. Be it further enacted, That in case of the death of any tax collector, his exe- cutor or administrator, must, within two months after the grant of letters testamentary, or of administration, settle all of the unsettled accounts of such collectors with the Comp- troller and pay into the State Treasury, all moneys received by such collector on ac- count of the State, deducting therefrom all fees, commissions and allowances, to which by law he is entitled.
SEC. 96. Be it further enacted, That on all property subject to taxation, the State bas a preference lien, against all persons, for the taxes assessed, costs and expenses from the first day of September, in the year of the assessment. A lien is also created on all steam- boats, or other water crafts for the amount required by law to be paid for a license to retail vinous or spirituous liquors on such steamboat or water craft, to be enforced whenever such liquors are retailed by any person on any such boat or water craft with the knowledge or consent of the captain, without having first procured a license, as provided by law, and the tax collectors of the counties of Mobile, Barbour, Coosa and Madison, or other counties where such vessel may ply, are required to enforce this lien in the same manner, and by the same proceedings as by this act authorized, for the col- lection of the tax on steamboats, which amount shall be collected for each offense.
SEC. 97. Be it further enacted, That for collecting the taxes on steamboats and other water crafts and the license for retailing liquors, upon the same the collectors of the counties mentioned in the preceding section shall receive in addition to their other eom- pensation five per cent. upon the amount by them so collected.
SEC. 98 Be it further enacted, That the tax collector of Mobile county, must after the time for commencing his annual collections deposit at the end of every thirty days in the Bank of Mobile to the credit of the State Treasurer, the amount collected by him up to the date of such deposit, deducting therefrom the fees and allowances made him by law ; taking triplicate receipts therefor, one of which he must forward within five days to the Comptroller of Public Accounts, one to the State Treasurer, and the other, he shall keep as his own voucher.
CHAPTER THIRTEEN .- Penalties.
SEC. 99. Be it further enacted, That for failure to give notice required of the Comp- troller in sec. 93, he shall be deemed guilty of a misdemeanor, and fined not less than $200. SEC. 100. Be it further enacted, That summary judgments must be rendered in favor of the Comptroller of Public Accounts against the defaulters hereinafter named and their securities in the circuit court of the county in which such defaulter or his securities reside, or to which they may have removed, on ten days' notice.
1. Against any officer required to use a seal, for the neglect or failure to affix the stamps required under section nine and ten of this act, for $25 for each offense.
2. Against any probate judge. for failing to comply with the requisitions of section seventy-seven, for not less than two hundred dollars.
3. For failing to make out and forward abstract according to the requirements of sec- tion seventy-five, for not less than one hundred dollars.
4. For failing to furnish the statement provided for in section 80, for not less than $100.
5. Against any county treasurer for failing to pay over the excess of purchase money as provided in section sixty- four, to the former owner of any property sold for taxes, for not less than two hundred dollars.
6. For failing to pay over the redemption money to purchasers where land or other property have been redeemed, as provided in section 78 for not less than $200.
7. Against the county treasurers of Mobile, Barbour. Coosa and Madison counties, or other counties for failing to pay over surplus of sale to the owner as provided in section ninety-two, for not less than two hundred dollars.
8. Against any tax assessor for failure to comply with the requirements of section thir- ty-seven, for every ten days he so fails, for not less than fifty dollars.
9, For making up a false or fraudulent assessment, for cach offense, not less than $100. 10. Against any tax collector for collecting more tax from any person than authorized by law, or justified by the assessment, for each offense not less than $100.
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PERRY & SMITH'S
11. For levying on the real estate of any tax payer, when such tax payer owns personal property within the county, within the reach of such collector, for not less than $25.
12. For failing to make the statement, provided for by section fifty-three within the time required, for each week he so fails, not less than ten dollars.
13. For not paying over surplus of sale, as provided in sec. 63 and 92, fornot less than $100. 14. For violation of section sixty-five, for not less than two hundred dollars.
15. Against any probate judge, tax assessor, or collector, for violation of section sixty- two, for not less than one hundred dollars.
SEC. 101. Be it further enacted, That if any officer or person knowingly converts or applies any of the revenue of the State, or of any county thereof, to his own use or the use of any other person, he shall be deemed guilty of a misdemeanor, and upon convic- tion thereof, be fined not less than five hundred dollars, and imprisoned in the Penitenti- ary not less than one year, one or both, at the discretion of the jury trying the same.
SEC. 102. Be it further enacted, That if any officer or person on whom any duty is im- posed by any section of this act wilfully neglects to perform such duty, in case no other provision has been made for the punishment of such neglect, he is guilty of a misdemean- or, and shall be fined not less than $20, nor more than $100, at the discretion of the jury trying the same.
SEC. 103. Be it further enacted, That any tax payer who shall knowingly render a false or fraudulent tax list for the purpose of defrauding the State, or his county, shall be deemed guilty of a misdemeanor and fined not less than $200, and be imprisoned not less than six months in the county jail.
SEC. 104. Be it further enacted. That any person failing to render a list of their taxable property to the assessor before the 15th day of May, in each year, shall be charged by the assessor, in addition to his other taxes, ten per cent. upon the amount of the State taxes due by him, not to amount to less than $1 00. which penalty the tax collector shall collect, as other taxes, paying one-half to the assessor and the other half to the county treasury.
SEC. 105. Be it further enacted, That any tax payer who shall fail to render a list of their taxable property, within fifteen days after the personal demand or written notice, provided for in section 3], shall be deemed guilty of a misdemeanor, and fined not less than ten dollars.
SEC. 106. Be it further enacted, That any person failing to pay their taxes by the 15th day of December in each year, shall forfeit, in addition to his taxes, ten per cent. upon the State taxes due by him, not to amount to less than $1 00; one-half of which penalty the collector shall retain for his own use, paying the other half into the county treasury.
SEC. 107. Be it further enacted, That any person summoned in accordance with the provisions of section 34 or 36 who shall fail to attend, or refuse to testify, shall be deemed guilty of a misdemeanor, and shall be fined not less than twenty-five dollars.
SEC. 108. Be it further enacted, That if any person does any act, or does any business for which a license is required to be taken out, or tax paid, under the provisions of sec- tions 3 and 4, without having first taken out and paid for such license, or paid such tax, shall be deemed guilty of a misdemeanor, and shall be fined double the amount of such license or tax so required by him.
SEC. 109. Be it further enacted, That the Comptroller of Public Accounts must, with- out delay after the approval of this act, cause the same to be printed in connection with the act passed at the present session for securing taxes from transient dealers, in the number of copies sufficient for distribution,
SEC. 110. Be it further enacted, That all laws and parts of laws conflicting with the provisions of this act, and the act to secure taxes from transient dealers, be and the same are hereby repealed : Provided, That this section shall not be construed to repeal any special acts heretofore passed in relation to taxes to be assessed in any county for special purposes, but the same shall continue in full force and effect.
APPROVED, February 22, 1866.
R. M. PATTON, Governor of Alabama.
,
MONTGOMERY DIRECTORY.
49
Dr. P. H. OWEN & Co.,
Successors to H. H. Jennings, WHOLESALE AND RETAIL DEALERS IN
Sole Proprietors of REYNOLD'S
Fever and Ague Mixture,
DRUGS & MEDICINES.
AROMATIC BITTERS.
AND
Golden Periodical Pills
Paints, Oils, Dye-Stuffs, PERFUMERY and TOILET GOODS, No. 11 Market Street,
P. H. Owen, M. D. \ Lewis J. P. Owen. MONTGOMERY, ALA.
BILLIARD
BAR AND
No. 86 Commerce Street, Montgomery, Alabama. ( Up Stairs.) This popular Saloon is furnished with Superior Tables, and other accommodations not surpassed in the City. The Bar is supplied with the choisest Wines, Liquors, &c.
-
1
50
PERRY & SMITH'S
J. R. WARREN.
W. W. BURCH.
WARREN & BURCH,
GROCERS.
General Commission exchants
And Agents for the Sale of VIRGINIA MANUFACTURED TOBACCO. No. 88 Commerce Street, MONTGOMERY, ALABAMA.
S. A. MEERTIEF,
DEALER IN Paints, Oils, Glass, Varnishes, Putty, Brushes. & C., READY-MADE COLORS, IN OIL OR WATER, No. 5 COURT STREET MONTGOMERY, ALA.
AUGUSTUS OHLANDER,
4 Perry Street, opposite the Rialto,
BOOKSELLER, STATIONER AND SEEDSMAN
Particular attention paid to School Books and Pure Imported Seed. All orders from the Country will be filled with dispatch.
Rey- Remember the place, No. 4 PERRY STREET, two doors from Market Street.
A Circulating Library Connected with this Store.
51
MONTGOMERY DIRECTORY.
B. TATUM. JNO. F. SMITH. B. D. CHAPMANI TATUM, SMITH & CHAPMAN,
Special Attention to Consignments. AGNETS FOR
BRINLEY'S CELEBRATED PLOW,
Also on hand a general assortment of the
BEST FAMILY GROCERIES. Dealers in the best
Brandies, Whiskies, Wines and Cigars,
No. 101 Commerce Street,
MONTGOMERY, ALA.
R. F. COLE- GENERAL COMMISSION
Forwarding Merchant,
JNo. 14 Bibb Street;
Chaut attention given to the shipment of goods to all point -. Cash to pay charges must be remitted in all cases before shipment of Goods from unknown shippers.
1
:
HISTORICAL SKETCHES OF ALABAMA SOLDIERS.
EDITED BY FRANK L. SMITH.
Report of Alabama Troops, Army of Northern Virginia, Feb. 1st, 1865.
ORGANIZATIONS.
Aggregate .
'Killed.
Disease ...
Died of
Wounds ...
Died of
Resigned
Retired
Discharged
Executed.
Deserted
Transfer'ed
on Rolls.
Captured
Otherwise ...
Absent
Present.
Total
Gracie's Brig. (Moody's) 23d Ala. Inf. Battali'n. 41st Ala. Inf. Reg't.
292 1454
19
59
10
7
4
40 80
1
1
124
43
517
41
116
360
59th do
do do
1470|
100
232
39
12
3
79
1
104 81
50
657
71 10
81
566
Total
5571
328 1090
117
75
35
420
3
489
334
2680
193
618 1869
Wilcox's Brig., Forney's 8th Alx. Inf. Regt.
1377
217
156
72
20
21
155
141
81
514 436
91
137
286
9th do do do
1138
151
169
41
16
7
2
108
61
592
51
214
327
11th do do do
1192
200
177
62
15
6
169
27
80
456
60
168
228
13th do do do
1245
97
274
41
22
20
202
70
64
455
138
124
193
14th do do do
1317
174
348
71
34
9
126
1
28
33
493
67
139
287
Total
7698 1038
1333
356
124
71|1009
3
433
385
2946
502
1011
1433
Law's Brigade (Perry's) 4th Als. Inf. Regt ...
1422
179
81
54
38
389
1 72
119
480 608
54 136
142
284
15th do do do
1633
177
438
80
29
21
183
51
46
44th
do do do
1094!
105
192
30
20
15
95
69
47
521
66
188
267
17th
do do do
1066
102
166
29
25
12
132
64
76
460
38
150
272
48th
do do do
1045
105
161
41
41
3
91
77
34
492
59
243
190
Total
6260
668 1038
234
153
60
890
1
333
322
2561
353
889 1319
Rodes' Brig., (Battle's).
3d Alo. Inf. Regt ....
1651
172
119
79
21
15
377
38
228
602
113
255
234
5th do do do
1719
176
$20
100
23
28
313
37
194
609
171
207
231
6th do do do
2109
284
243
89
39
16
385
87
290
676
160
221
295
12th do do do
1417
180
189
54
26
11
212
161
38
546
94
169
283
do
do do
889
62
98
9
3
9
33
89
24
562
105
157
300
Total.
7785
874
888
331
112
1320
412
774
2995
643 1009 1343
GRAND TOTAL
27314|2908|4349 1038 464 245 3639 7 1667|1815 11182 1691 3527 5964
There is Wap to bo comoted in the Army of Northern Virginia, as from Alabama -- the 5il Ala. Inf. Batt ; 3 companies in ist Confederate inf. batt. ; Hurt o Dallery of Jaght Artillery , Jeff. Davie Taghit Amillery , & boumanies en Artillery
nG-iduals-
(Monici
equalties.
73
366
29
18
13
159
14 55
118 660
67
178
415
43d do do do
1123
60
210
23
21
6
118
60th do
do
do
1232
76
223
16
17
9
103
172
728
95
229
112
10th do do do
1429
199
209
69
17
8
210
59
66
Remaind'r
Absent
219
438
24
90
21
Wwill be under the mark to assume that the number of alchamions in the army of Northern Virginia was not less than thirty thousand --- exclusive of the 20th Alabama Infantry with a loss by death front battle and disease, in connection with the commands, of over nine thousand, or a friopon less than one-third ! This does not include deaths after resiguauon, retirement or discharge-and of these classes, one-half are either dead or permanently disabled. To include the deaths during the last days of that army, would make the estimate fall far short of the reality. - [ Report of Col. W. H. Fowler,
166
306
147
53
MONTGOMERY DIRECTORY.
FIRST REGIMENT ALABAMA INFANTRY. 0
This was the first regiment raised under the act of the Legislature of Alabama, (January, 1861), authorizing the enlistment of troops for twelve months. The companies composing it, as organized, were ordered to ren- dezvous at Pensacola, for the purpose of relieving the temporary volunteer troops from Alabama and Mississippi, then occupying the captured forts Barrancas and McRae, and the Warrenton Navy Yard. The first. com- panies reached here about the 10th of February. 1861 ; the others within a few weeks. These companies were raised in Barbour county. commanded by Captains Alpheus Baker, John Clark and Jere Williams. Two from Pike ; Captains Augustus Owen and Dawson. One from Wilcox, Captain 1. G. W. Steedman. One from Tallapoosa, Captain J. D. Meadows. One from Talladega, Captain Johnson. One from Lowndes, Captain J. D. Conyers. One from Mobile, Captain Ben. Lane Posey.
From these companies the first Alabama volunteers was organized about the first day of April, 1861, by the election of Colonel Heury D. Clayton; Lieut. Colonel, J. G. W. Steedman, and Major, Jere Williams ; appointed Quartermaster, Capt. L. F. Johnson ; Commissary. Captain Henry Shorter; Adjutant, S. H. Dent; Surgeon and Assistant Surgeons, J. D. Caldwell and Walter Curry.
Very soon after its organization the First Alabama was transferred to the Confederate States Army, by order of the Alabama Legislature, and the consent of the regiment. It was the nucleus around which Gen. Bragg organized the Army of Pensacola, (the most thorough organization ever made in the Confederate States). The regiment was asigned to duty in Fort Barrancas and the numerous heavy batteries lining the bay shore in that vicinity, these batteries being built and mounted chiefly by this regi- ment, after tremendous labor in the sand, under a scorching sun, by men hitherto unaccustomed to manual labor. Here they received that thorough instruction in heavy artillery, which enabled them to perform such efficient service in that arm on many trying occasions, during the succeeding periods of the war. They were at the same time trained in infantry tactics. It was to this severe discipline that the regiment owed much of its subsequent effi- ciency.
The First Alabama was composed of the best material of the State ; men actuated solely by principle and patriotism. In its ranks were such men as Cochran, Pugh and Bullock ; and the " esprit du corps" infused by such influences ever characterized the First Alabama in all its eventfal career through the war. A portion of the First Alabama was engaged in the fight on Santa Rosa Island, during its whole duty. The whole regiment participated in the heavy artillery bombardments of the 23d of November, and the 1st of January, 1862, and for its gallantry on these occasions receiv- ed complimentary orders from General Bragg. Like all the Pensacola army, this regiment suffered very severely from measles, camp fever and all the dis- eases incident to raw troops in a hot latitude.
At the end of the twelve month's service, the First Alabama, being the oldest regiment of the Confederate army, was first called upon to re-eulist, for the war. It promptly responded. and seven companies were enlisted for the war ; Captains Clark and Baker's companies from Barbour county, and Captain Posey's from Mobile not re-enlisting. The re-enlisted men and officers were furloughed home to recruit, and upon their return the seven companies were full to the maximum. In the meantime three new compan-
54
PERRY & SMITH'S
ies were raised for the regiment. One from Montgomery and Autauga' commanded by Captain J. F. Whitfield. One from Macon, Captain C. A. Stanton. One from Barbour, Captain William Pruitt. The regiment was reorganized by the election of Colonel I. G. W. Steedman, Licut. Colonel M. B. Locke ; Major S. L. Knox. Appointed Quartermaster, Captain Dun- can Carmichael ; Commissary, Captain Brad. Sullins ; Surgeon, Dr: Shack- elford ; Adjutant, S. D. Steedman.
Colonel Clayton had resigned for the purpose of raising the Thirty-ninth Alabama, and was afterwards promoted to a Major Generalship. Major Jese Williams retired from the army in consequence of feeble health.
After the fall of Fort Donelson, the First Alabama was ordered to the garrison of Island Ten. on the Mississippi river, reaching there on the 12th of March, 1862, one thousand strong. It participated in the severe and try- ing seige which ended in the surrender of the small force left there for the purpose of sacrifice ; while the fortifications of Fort Pillow were being strengthened. The conduct of this regiment was especially conspicuous, amid the general demoralization resulting from a badly organized army under incompetent commanders. This regiment maintained its discipline through- out, receiving complimentary orders from the general commanding. A small battalion of the regiment escaped capture by wading, and swimming when necessary, the Reelfoot lake which lay in the rear of the army and prevented its retreat. The mass of the regiment, about eight hundred men and officers, were distributed as prisoners of war in military prisons of the Northwest ; the men principally in Chicago and Springfield, Illinois; the officers on Johnson's Island, (Lake Erie). They remained in prison for six months, enduring all the bardships and insults incident to such a life.
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