USA > Alabama > Hand-book of Alabama. A complete index to the state, with map > Part 11
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Oath of Office .- Every person elected to office in this State must take an oath that he will faithfully support the Consti- tution of the United States, and that of Alabama ; that he will faithfully discharge the duties of his office; and that he has never been, nor during his continuance in office, will be con- cerned in a duel with a citizen of this State.
* No person can hold two offices of profit at one and the same time under this State, except Ju-tires of the Peace, Con-tables and Notaries Public.
PART THIRD.
SUMMARY OF THE TAX LAWS OF ALABAMA .*
Persons Liable for Poll Tax .- Every male inhabitant of this State, over the age of twenty-one years, and under the age of forty-five years, not exempt by law, is liable for an annual poll tax of one dollar and fifty cents, to be applied ex- clusively in aid of the public school fund in the county in which it is levied and collected.
Persons Exempt from Poll Tax .- All females ; males not within the age above specified ; deaf mutes ; insane persons ; blind persons ; and permanently disabled persons whose prop- erty does not exceed 8500, are exempt from poll tax.
Property Exempt from Taxation .-
1. All property of the United States.
2. All bonds of the United States and of this State.
3. All property of the State and of its counties and mu- nicipal corporations.
4. All cemeteries.
5. All lots in incorporated cities or towns, or within one mile of the same, to the extent of one acre, and lots one mile or more distant from such cities or towns to the extent of five acres, with the buildings thereon, when used exclusively for religious worship, for schools, or for purposes purely charitable.
6. All school furniture and other personal property used exclusively for public school purposes.
7. All property to an extent not exceeding $25,000 used
. For the Constitutional limitations on the power to tax. see Constitution. Art. XI. Taxation, ante.
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exclusively for agricultural or horticultural associations of a public character.
8. All property of literary and scientific institutions and literary societies, when used in the regular business of such institutions.
9. The libraries of ministers of the gospel, and all libra- ries other than those of a professional character, and all re- ligious books kept for sale by ministers of the gospel and colporteurs.
10. The property of deaf mutes, insane and blind persons, to the value of $1,000.
11. All family portraits.
12. The following property, to be selected by the head of each family, viz: Household and kitchen furniture to the value of $150 ; one yoke of oxen ; one cart or wagon : two cows and calves ; twenty head of stock hogs ; ten head of sheep ; all poul- try ; all agricultural products of the preceding year, in the. hands of the producer January 1st thereafter ; all provisions and supplies on hand for the current year for the use of the family and the making of a crop; all wearing apparel : all looms and spinning wheels kept for use in the family ; farming tools to the value of $25; tools and implements of mechanics to the value of $25; one sewing machine in each family when the taxable property does not exceed $250.
Property Subject to Taxation .- Unless exempt as above the following property is subject to taxation for State and county purposes :
1. Lands, with the improvements thereon, and all separate or special interests in lands.
2. All wharves and wharf boats, toll bridges and ferries ; turnpikes and passes, . channels or canals where tolls are charged.
3. All street railroads.
4. All printing presses and materials.
5. All steamboats, vessels, and other water craft not en- gaged in foreign commerce.
6. . All stocks of goods, wares and merchandise to be as- sessed upon the average amount on hand during the preceding tax year, and including all such kept by planters or others,
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TAX LAWS.
for sale, or to be dealt out to laborers for profit or on account of their wages.
7. Household furniture, libraries, jewelry, plate and silver ware, ornaments and articles of taste, pianos and other musical instruments, paintings, clocks, watches, safety chains, wagons and other vehicles, mechanical tools, farming implements, dirks, bowie-knives, sword-canes, pistols and guns, cattle, horses, mules, studs, jacks and jennies, hogs, sheep and goats.
8. Money hoarded or kept on deposit, except deposits for use in regular business in this State.
9. Money loaned and solvent credits, less actual indebted- ness of the tax payer.
10. Money employed in buying and trading in paper, or in regular exchange business, or invested in paper, whether by individuals or corporations, unless such money is otherwise taxed as capital.
11. All bank stock, State and National.
12. The capital stock of all companies incorporated under any law of this State, except such portion as is invested in property and otherwise taxed as property .*
13. All bonds except those of the United States and this State and such other as are not, by law, taxable.
14. The roadbed, track, and all other property of railroads, and all tram roads, pole roads, canals, ditches and channels used for transporting lumber, timber, logs or other valuable commodities of commerce, which are not taxed as improve- ments on the land or plant or main property of the persons or companies who own such tram roads, pole roads, canals, ditches, or channels.
15. All undivided dividends by corporations.
16. All other property, real and personal, not otherwise specified herein.
Rate of Tax on Property .- The rate of taxation for State purposes is four-tenths of one per cent. on the value of the property assessed.i
* Individual shareholders are exempt from taxation on their shares of capital stock in any company or corporation required to list its property for taxation.
" The several counties in the State, through their respective courts of county commissioners, ale authorized by law to levy a tay to pay the expenses of the county for the current year. not to exceed one-half of one per cent. on the value of taxable property, and the amount of other subjects of taxation in the county, as assessed for revenue to the State, and such special taxes as may be necessary to build and keep
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HAND-BOOK OF ALABAMA.
Other Subjects of Taxation and Rates .-
1. On the gross auction sales of goods, etc., of non-resi- dents, one-fourth of one per cent. ; and a like tax on all prop- erty of citizens of this State, imported and sold before it has been assessed as other property. But on sales by cargo the rate is one-eighth of one per cent. This tax is assessed against and paid by the auctioneer.
2. On the gross premiums of foreign insurance companies, after deducting expenditures, losses paid and return premiums, and to be paid by the agent, one per cent.
3. On the gross premiums of domestic insurance compa- nies, other than life, less the expenditures, losses paid, and re- turned premiums, one per cent.
4. On the gross premiums of domestic life insurance com- panies less the expenditures, reserved fund, returned premiums and losses paid, one per cent.
5. On the gross amount of commissions for buying and selling property, less expenses of business, four-tenths per cent.
6. On the gross commissions of insurance agents, four- tenths per cent.
7. On the gross receipts of all cotton pickeries, cotton seed oil mills, and from the storage of cotton, merchandise or produce, and on the gross income of all gas works, electric light companies, water works, ferries, toll bridges, public mills and gins and cotton compresses, after deducting the expenses of the business, one per cent.
8. On the gross receipts of telephone and sleeping car companies, from business done in this State, two per cent.
Business Licenses. - The following persons and occupa- tions pay an annual license tax to the State, as follows :*
1 .. For each public race track, at or within five miles of
in repair the necessary county buildings, publie bridges and causeways, and a tax not to exceed in any one year one-fourth of one per cent. to pay debt- against the county existing at the ratification of the Constitution. And incorporated cities and towns may levy, for municipal purposes, such tax as their respective charters may authorize, not to exceed, in any one year, one-half of one per cent. of the value of the property, as assessed for State taxation during the preceding year and an addi- tional rate of one per cent. per annum to pay debts existing at the ratification of the Constitution.
. These license- are for State purposes, and counties may add to the same fifty per cent. for county purposes. Municipal corporation- may. also, impose such li- censes as their charter- authorize.
1
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TAX LAI'S.
. any city or town of less than 5,000 inhabitants, $100; at or within five miles of any city or town of more than 5,000 in- habitants, $200.
2. For retailer* of spirituous, vinous or malti liquors on any water craft, or sleeping, dining or buffet car, 8250; in any city, or other place, of less than 1,000 inhabitants, $125; of more than 1,000 and less than 3,000 inhabitants, $175; of 3,000 and less than 10,000 inhabitants, $250; of more than 10,- 000 inhabitants, $300.
,3. For wholesale dealer in any such liquors, $200.#
4. For compounder or rectifier of spiritnous or vinous liquors, $200.
For distillers of spiritous liquor, other than the distilling of fruits, $200.
5. For brewer, $15.
6. For each bowling alley, where fees are charged, or where connected with drinking saloon, 825.
7. For each billiard table, not connected with drinking sa- loon, where fees are charged, 825; if connected with drinking saloon, whether fees are charged or not, $50.
8. For each pin-pool table, $100.
9. For each pool table, other than pin pool, connected with drinking saloon, or where fees are charged, $50.
10. For each bagatelle or Jennie Lind table, or other table or device from which profit is derived to the keeper, $50.
11. For each domino set, table or device, used in playing dominoes ; or each dice box and dice kept in a drinking sa- loon, 825.
12. For each theatre in a town or city of less than 2,000 inhabitants, $25 ; of more than 2,000 and less than 8,000 in- habitants, $50 ; of more than 8,000 inhabitants, $100.
13. For each public hall let for hire, $25.
14. For each concert, entertainment or public lecture, where admission is charged, and not given for charitable, school or religious purpose, or for the use of any instrument or device, or the participation in any such, $5.$
* A retailer is one who sells less than one quart or permits what he sells to be drank on hi- premises.
t Dealers in lager beer. exclusively . pay one-fourth of these rates.
The payment of retail exempt from wholesale heen-e.
$ This tax is not exacted where the theatre or hall has paid its license as such.
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HAND BOOK OF ALABAMA.
15. For each day's exhibition of a circus in or within two miles of any town or city of more than 5,000 inhabitants, $150 ; at any other place, $100.
16. For each exhibition of a menagerie or museum, $20.
17. For each exhibition of a side show, accompanying a circus, menagerie or museum, $10.
18. For each sleight-of-hand exhibition, $10.
19. For each fortune teller, $25.
20. For each company of gypsies. for each county, $10.
21. For each shooting gallery, $25.
22. For each skating rink, 825.
23. For each dealer in playing cards, $5.
24. For each dealer in pistols. or pistol cartridges, or bowie knives, or dirk knives, whether principal stock in trade or not, $300.
25. For each peddler of medicines, for each county, $100.
26. For each peddler of spectacles or eye glasses, for . each county, +85.
27. For peddlers of medicines, with vocal or instrumental music, for each county, 8250.
28. For peddlers on foot, $15 ; on horse, $25 ; in one-horse wagon, $40 ; in two horse wagon, $55. When accompanied by singing or musical performance, $100.
Peddlers of tinware only, and peddlers of wooden and stone or clay hollow ware only, and tanners who manufacture leather goods and peddle them only, and persons having but one arm or leg, and peddlers of fish, oysters, game, fresh meats, poultry, fruit, and all farm products raised by the seller, and dealers in books or other literature, are not required to pay license as peddler.
A peddler's license entitles him to peddle only in the county where it is taken out.
29. For each pawn broker, $50.
30. For each dealer in futures, $300.
31. For transient auctioneer or dealer, not a licensed ped- dler. nor traveling agent of wholesale dealer, selling by sam- ple, $50.
32. For every steamboat, or other watercraft, plying any of
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TAX LAWS.
the rivers of this State, engaged in buying, selling or barter- ing merchandise or produce of any kind, $250 .*
33. For every supply car, or car from which merchandise, is sold, whether to employees or others, $50t.
34. For each lightning rod company, or person engaged in selling lightning rods, $50 .;
35. For each dealer in sewing machines, stoves or ranges for each county, 825.§
36. For each peddler of cloeks, for the State, $500, and for each county in which he peddles, $250.
37. For each mercantile agency, $300.||
38. For each foreign insurance company, not including any secret or benevolent society, such as Masons, Odd Fel- lows, Knights of l'ythias, Knights of Honor, Iron Hall, or or- ders of like kind, $100 .**
Licenses must be taken out from the probate judge before commencing the business or doing the act required to be li- censed and those doing business without are liable to indict- ment and punishment. Licenses are not transferable, and entitle the holder to do business only at the place specified therein. All licenses expire December 31st, and are for one year, unless the business is commenced after July Ist, when the license is for half year : but for a retail liquor license taken out after January 1st, the price is the same as the license for a whole year.
Privilege and Mileage Tax Paid by Express, Telegraph and Sleeping Car Companies .- Every express, telegraph and sleeping car company doing business within this State, is required to pay to the State Auditor, annually in ad- vance, on January 1st, a privilege tax of $500, and one
* The payment of this license entitles the boat to carry on the business in any county in which the boat is navigated : but cities and towns may impose additional license.
+ The payment of this tax entitle- the car to do business in any county in which the car is run ; but each county may impose an additional license of $10.
$ The payment of this license entitles such company or person to do business in any county, but a license of Stoi- to be paid each county.
§ General dealers keeping these articles in stock are not required to pay this li- cense.
The payment of this license exempts the agency from any such tax in any other county.
** In addition to the foregoing licenses, there is a license tax on railroads, to pay the expenses of the Railroad Commission, which is paid to the State Anditor and apportioned on the gross earnings of the road.
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ILAND-BOOK OF ALABAMA.
dollar for each mile of telegraph or railroad line, on or along which the company extends or operates, and the payment of such tax, in the cases of express and telegraph companies, exempts them from all other taxes, State, county and municipal, except licenses required by cities and towns and except upon real estate, fixtures and other property of such companies, which are taxed at the same iate as other property in the State.
A telegraph company, whose line, on which business is done wholly within the State, does not exceed 150 miles, pays a privilege tax of one dollar a mile and no more.
Powers and Duties of State Auditor in Matters of Taxa- tion .- The enforcement of the revenue laws of the State is un- der the general supervision and direction of the State Auditor, who directs the tax assessors and tax collectors in the dis- charge of their duties.
In case of doubt as to the construction of the law, the Auditor takes the opinion of the Attorney-General of the State and advises the tax officers in accordance therewith.
Conformity on the part of the tax officers to the directions and advice of the Auditor protects them as against the State.
The Auditor sees that the tax officers properly do their duty, and that they make their returns, reports. payments and settlements as required by law, and directs legal proceedings against them for any default. He, also, directs the forms to be used in assessing, collecting and making returns of the revenue, and is required to report to the Legislature, at its biennial sessions, his views as to the proper subjects of taxa- tion.
Mode of Assessing State and County Taxes .- The tax year begins January 1st. Taxable property within the State, - held or owned by any person on that date. must be returned and assessed against such person for the year ending Decem- ber 31st, thereafter. Property brought into the State after Jannary Ist, and before the assessor has completed his assess- ments, is subject to taxation the same as if it had been held and owned in the State on January 1st. The assessor* may commence the assessment of taxes January 1st and must finish the assessment by July 1st, but may be allowed until the first
. For the duties and authority of this officer, see ante, page 103, Tan .Assessor.
S
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TAX LAWS.
Monday in August to make a supplemental assessment of property which he may have failed to assess prior to July 1st. For the purpose of assessing the taxes the assessor is required to visit each election precinet in his county twice in each year and remain there one day each time .* from 8 o'clock, A. M., to 4 o'clock, p. M., and must give due notice of his appointments in a manner prescribed by law, and. failing to give such notice or to fill any appointment, he must, after like notice, till a new appointment.
Tax payers, in the precinct, must meet the assessor at one of his appointments and return their property for taxes under oath and in accordance with law; but females, and non-resi- dents of the county, having no agent in the county, ¡ and per- sons physically unable to meet the assessor in person, may send in sworn lists, or such lists may be returned by agents who have knowledge of the property.
After the assessor bas completed his appointments, he is required to make a demand, in person or by deputy, upon all delinquents for their lists, and whenever unable to find the tax payer, may leave a written demand at his residence or place of business, and the delinquent must return his list to the as- sessor by May Ist, and if he fails to do so, the assessor may make the assessment on information, and must add to the as- sessment so made a penalty of fifty per centum.
For each demand for lists the assessor is entitled to a fee of fifty cents, to be added to the assessment and collected for him by the tax collector.
The assessor may increase the tax payer's valuation when he deems it too low ; but, when he does so, he must give the tax payer written notice.
When any tax payer is required to make to the assessor a return of receipts, premiums or commissions and fails to do so for the space of ten days after the time prescribed by law, the assessor, after notice to the delinquent, must himself assess the same on information, and add to the assessment a penalty of fifty per cent.
* In cities or towns of 5,000 inhabitants or more the assessor, at his second au- pointment, must remain one week.
+ Such non-resident may swear to bis return before any officer authorized by t!e laws of Alabamaa to administer oath- and forward it to the asesor.
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HAND BOOK OF ALABAMA.
Property, the owner of which is unknown, must be assessed by the assessor to "Owner Unknown."
While assessing, should the assessor discover any persons or property that have escaped taxation within five years next preceeding, he must assess them or it for such year or years.
When the assessor has reason to believe that any person who has been assessed for taxes, is about to leave the county, he must at once notify the tax collector, and, failing to do so, is liable for the taxes of such person.
The assessor condenses in a book all the assessment lists, with the taxes of each tax payer properly extended therein, and delivers such book, with a "Poll Tax Book," made by him and containing an alphabetical list of all persons in the county liable to poll tax, to the judge of probate of the county, by · the first Monday in July ; but is allowed until the second Monday in August to make supplemental returns.
These books are open for the inspection of all persons.
At the term of the court of county commissioners* of the county commencing on the second Monday in July, the judge of probate delivers to the court the book of assessments, and, on or before that date, the assessor delivers to the court the assessment lists ; and the court, at that term, examines and compares the book and lists, raises the valuation of property assessed too low, and adds such items or subjects of taxation as have been omitted or have escaped assessment, giving notice to the tax payer, as required by law in cases of in- crease of assessment. The court also gives notice, in the mode prescribed by law, that the book of assessment is ready for the inspection of tax payers and that the court will sit on the second Monday in August to correct errors.i
At the term of the court commencing on the second Mon- day in August, the court hears and determines all objections to assessments, and from its judgment either the State or the tax-payer may appeal, within three days to the circuit court, where the cause must be tried anew, and such appeals are pre- ferred cases and stand for trial on the first day of the term. On such appeal the tax payer must give bond, but no security is required of the State.
. For the Constitution and jurisdiction of this Court. see date. page 98.
The court, at it- July termo. makes the county levy for the expenses of the county for the current year.
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TAX LAWS.
1
The court has power to correct errors and omissions in as- sessments discovered after its August term ; but when the tax has been paid, no change can be made in the assessment of any preceding year as to the valuation of the property assessed.
The law also provides a mode whereby tax paid more than once on the same property for the same year or years, may be refunded on application to and order of the judge of probate.
After the adjournment of the August term of the court, and after the assessment book has been examined, corrected and allowed by the court, the presiding officer of the court certifies the book to the tax collector, and his certificate is the tax collector's warrant to collect the taxes.
Mode of Assessing Railroad and Telegraph Companies. -- For the assessment of certain property of railroad and telegraph companies, used in the operation of such companies, there is a " State Board of Assessment," composed of the Gov- ernor, as its president, and the Secretary of State, State . Auditor and State Treasurer. A majority of the board con- stitutes a quorum. The Attorney-General is required to at- tend the meetings of the board to represent the State and to aid the board with advice and suggestions, and in the case of a tie in the board he decides.
The board meets annually, on the second Wednesday in April, at the office of the Auditor in Montgomery.
Railroad companies are required to make to the State Auditor, annually, on or before April 1st, sworn returns, in writing, of the total length and value of the railroad, including the right of way, road bed, main and side tracks, in the State and each county, city and incorporated town in the State, and of the number and value of the locomotives and cars, and of the average amount and value, for the preceding year, of mer- chandise and supplies kept on trains for sale to its em- ployes and others .*
Telegraph companies are required to make to the Audito: annually, on or before April 1st, a like sworn return of t) number of miles of wire and the number of poles, batteri instruments and articles of all kinds in the State, connect For
* Property of railroad and telegraph companies not required to be returned : State Anditor must be returned to the tax assessors of the counties in which lenated and taxable, and be assessed by them, as all like property in the cor assessed.
Ists.
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HAND-BOOK OF ALABAMA.
with its business and the value thereof, in the State and it each county.
Should any railroad or telegraph company fail to make such return by the time specified, the State Auditor is required to return the property to the State Board of Assessment on information, and the board may add a penalty of fifty per cent. to such return for such failure.
The State Auditor lays before the State Board of Assess- ment, at its April meeting, the returns received by him from railroad and telegraph companies, and the reports made by him when no such returns have been received, and the board examines such returns and reports, and determines the valuta- tiou of the different items of property embraced therein and assesses such property for taxation.
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