USA > Alabama > Hand-book of Alabama. A complete index to the state, with map > Part 12
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The board may adjourn for any interval of time required by the business before it, and it has power to call upon any . railroad company for books and papers and for answers to · any interrogatories necessary to an intelligent discharge of its duties, and may require the attendance of any officer or em- ployee of any such company, where his testimony seems ma- terial.
When the board has completed the assessment of the prop- erty of any railroad or telegraph company, the Anditor notities the tax assessor of each county through which such railroad or telegraph runs or is situated, of the number of miles of track, or wire in his county and the value thereof, and the proportionate value of the other property of such company as- sessed by the State Board of Assessment and taxable in his county, which the assessor enters in his book of assessment. in addition to the assessment of the other property of the company (not required to be returned to the Auditor), to be assessed a . other property of like kind owned by private citizens of lis county and the Auditor must send to the superintendent of each company a copy of his notice to the assessor.
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Mode of Assessing Telephone Companies .- Telephone W, companies operating in this State are required to make to the fel assessor of the county in which their lines are located, an- On'nually, on or before May Ist, sworn returns of the number of is Imiles of wire and the number of poles, batteries, instruments ·ind articles of all kinds connected with their business, and 7
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the value thereof in the county, and of their receipts, and, fail- ing to make such returns, the assessor must make the assess- ment, on information, and, for such failure, add to the assess- ment a penalty of fifty per cent.
Mode of Collecting State and County Taxes .- Except in a few special cases, all taxes, State and county, become due October 1st, and delinquent December 31st. Poll taxes become due December 1st. and after that date the payment of poll tax may be enforced.
For the purpose of collecting the taxes, the tax collector* is required to attend at the voting place in each election pre- cinct in the county, twice in each year, at least thirty days apart, from 8 o'clock, A. M., to 4 o'clock. P. M., first giving notice of his appointments in the manner prescribed by law ; and if he fails to fill either of his appointments, he must, after like notice, fill a new appointment. And he is required to attend at the court house of his county, for ten days next preceding January 1st, from 8 o'clock, A. M. to 4 o'clock, P. M. ; and in the counties of Dallas, Jefferson, Mobile and Montgomery during the entire month of January, during those hours.
Tax payers must attend the collector at one of his appoint- ments and pay their taxes to him, and the collector must give receipts therefor ; but taxes may be paid to the collector at any time before December 31st, without incurring any extra expense beyond a fee of fifty cents allowed by law to the col- lector for making demand. If paid after that date, the tax payer is liable for any costs that may have accrued.i
After the collector has completed his appointments, he must make a personal written demand upon every delinquent tax payer, or his agent, for his taxes, and when unable to find him, must leave such demand at his place of business or resi- dence, and is entitled to a fee of fifty cents for such demand.
Lien for Taxes .- From the first day of January of each year, both the State and county have a prior lien on all the property, real or personal, of a tax payer. for the payment of the taxes which may be assessed against him, or upon such property during that year ; and no property, whether exempt by law from taxation or not, is exempt from levy and sale for
* For the duties and authority of this oficer see ante, page 103, tax collector.
i Spe post, pa'ge 124, " Proceedings to Enforce Payment of Taxes, " for these costi.
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the payment of taxes and the fees and charges lawfully in- curred in assessing and collecting the same.
Proceedings to Enforce Payment of Taxes .-- After January 1st of each year, the tax collector is required to enforce the payment of delinquent taxes. To this end he must first levy upon any personal property of the de- linquent tax payer, and after giving ten days notice of the time and place of sale, sell such property, or so much thereof as may be necessary to satisfy the taxes and charges. The collector may, also, issue process of garnishment against any person supposed to be indebted to, or to have in his posses- sion, or under his control, any money, property, or choses in action, belonging to the delinquent tax payer.
Should the tax collector be unable to find personal prop- erty sufficient to satisfy the taxes and charges, and so reports to the probate court of the county, that court is empowered to order a sale of the lands of the delinquent tax payers for "such purposes.
Lands are sold for taxes only after due notice to the owner and a hearing thereon, a decree of the court regularly made, and due advertisement.
When land is sold for taxes the tax collector delivers to the purchaser, other than the State, a prescribed certificate of purchase, which is assignable by endorsement ; and the judge of probate delivers to the collector a like certificate for land bid in for the State, which the collector delivers to the State Auditor, on his final settlement, and which the Auditor records in his office.
From any decree of sale, either the State or the tax payer may appeal to the circuit court, in the time and manner pre- scribed by law. After two years from the date of sale, if the land was sold to an individual, and remains unredeemed, the judge of probate must deliver to the purchaser, upon the re- turn of the certificate of purchase, and the payment of one dollar, a deed to the land, conveying all the right, title and interest of the person whose duty it was to pay the tax on the lands : but not the right, title or interest of any reversioner or remainder-man.
The State, or any other purchaser of the land, or person claiming under such purchaser, after the expiration of SIX
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months from the day of sale, may sue for and recover the pos- session of the land purchased, and hold possession, subject to the right of redemption as provided by law.
If for any cause the sale is ineffectual to pass the title, ex- cept in cases where by law sales are expressly declared invalid it operates as an assignment to the purchaser of all the rights and liens of the State and county in and to the land sold ; and when land is sold for taxes which is not liable therefor, the purchaser may recover from the officer by whose fault or neg- leet the assessment of sale was made, and the sureties on his official bond, the purchase money with interest at 12 per cent. per annum. No action for the recovery of land sold for taxes lies, unless brought within three years from the date when the purchaser became entitled to demand a deed therefor; but when the owner, at the time of the sale, was a minor or insane, he is allowed two years after his disability is removed, to bring such action.
. Redemption of Land Sold for Taxes .- Land sold for taxes and bought by a purchaser, other than the State must be redeemed within two years from the date of sale ; but a minor or lunatie may redeem within one year after the removal of his disability. When the land is sold to a purchaser, other than the State, and the owner is known to the purchaser, the time for redemption does not begin to run until the purchaser has made demand for possession, in the mode prescribed by law.
To redeem, whether the land has been sold to the State or an individual, the person redeeming must deposit with the judge of probate of the county, the amount of money for which the land was sold, with interest at the rate of fifteen per cent. per annum, and all taxes which have been assessed upon said land since the day of sale, or, if purchased by the State, such taxes as should have been assessed, had the land been in the possession of an individual, and interest thereon at the rate of eight per cent., together with all legal costs and one dollar to the judge of probate; and the law permits a separate redemption of distinct parcels of lands sold for taxes under one deeree, if the values have been separately ascertained by the assessment, in favor of any party interested other than the person against whom the decree was rendered. A purchaser
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who has obtained possession of land purchased at a tax sale, upon its redemption, is not liable to account for its rents and profits during such possession, unless the owner, at the time of the sale, was a minor or person of unsound mind, and had no guardian, or his guardian was not lawfully served with notice of the proceedings for the sale of the land, in which event he is liable for such rents. On the redemption of land, the judge of probate issues to the person redeeming a certificate of re- demption, in the form prescribed by law, which entitles him to a release of the land.
Land sold for taxes and bid in by the State, and not re- deemed as provided by law, after five years have elapsed, be- comes the property of the State and must be sold by the pro- bate judge of the county, in the manner and at the time pre- scribed by the act of February 18, 1891, to satisfy the taxes and charges due thereon.
PART FOURTH.
SUMMARY OF THE BUSINESS LAWS AND STATUTES OF ALABAMA.
THE CODE OF ALABAMA.
The "Code of Alabama" embraces all the public statutes of the State of a general nature, both civil and criminal, and reg- ulates completely, as far as a Code can, the subject to which it relates. The Code has been in existence nearly half a century, and it is revised every ten years, in compliance with Art. IV, Sec. 46, of the Constitution. The Code now in use is the Code of 1886. At present, it consists of two volumes, the first vol- ume embracing the civil and the second volume the criminal statutes. The price, for the two volumes, is four dollars and it can be purchased of the Secretary of State.
SESSION ACTS.
After each session of the general assembly, which are bien- nial, the acts and joint resolutions of that body are printed and published in a volume commonly known as " Session Acts." These are, also, kept for sale by the Secretary of State. Price, one dollar and a half to two dollars a volume.
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MISCELLANEOUS CODE PROVISIONS.
Within the meaning of the Code, the following words have the following signification :
" Person" includes a corporation.
" Writing" includes printing on paper, and an instrument partly written and partly printed.
" Oath" includes affirmation.
"Signature" or " subscription" includes mark, when the person cannot write, his name being written near it, and wit- nessed by a person who writes his own name as a witness, thus :
his
Richard X Roe ; John Doe, witness .* mark
" Month" means a calendar month and " year" a calendar year unless otherwise expressed.
Words giving joint authority to three or more persons, give such authority to a majority unless otherwise expressed.
The time within which any act is required by law to be done, must be computed by excluding the first day and includ- ing the last ; if the last day is Sunday it also must be ex- cluded.
When notice is required to be given by advertisement in a newspaper, and the length of time be not prescribed, it must be for three successive weeks.
When by law a bond is required, an undertaking without seal is sufficient.
All writings which import on their face to be under seal are to be taken as sealed.
A seal is not necessary to convey the legal title to land.
When a seal is required, a simple scroll with the pen, with or without the word seal written therein, is sufficient.
NOTARIES PUBLIC.
A competent number of notaries public for each county in the State are appointed by the Governor, who hold office for
. When the mark is to a conveyance of land it must be attested by two witnesses who are able to write, and who must write their names as witnesses.
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three years from the date of their commissions and until their successors are qualified, and women, citizens of the State, are eligible to this office.
Where there is no notary public, or he is absent or incapa- ble of acting, any justice of the peace may discharge the duties required of a notary, setting forth in his certificate, pro- test or notice that there is no notary public, or that the notary is absent or incapable of acting.
A notary vacates his office by removal from the county, and he may be removed by the Governor in his discretion. The notary's bond is $1,000, and he is paid fees, prescribed by law. He must provide an official seal for the authentication of his acts as a commercial notary, and keep a register of such acts and give certified copies therefrom, when required, and on payment of his legal fees.
The notary has authority to administer oaths in all mat- ters incident to his office: to take the acknowledgment or proof of instruments of writing relating to commerce or navi- gation, and to certify his acts under his official seal; to demand acceptance and payment of commercial paper, and to protest the same, and to exercise such other powers as, accord- ing to commercial usage or the laws of this State, may belong to notaries public.
In addition to his powers as commercial notary, the notary has the authority of a justice of the peace, to take and certify the acknowledgment or proof of conveyances, and to administer oaths, and to take and certify affidavits, and is entitled to the same fees therefor. When acting as a justice and the instrument is to be used within the State, it is not necessary to the authentication of his act that his official seal be affixed : and in any case, when so acting, his seal is to be affixed only at the request of the party for whom the service is rendered, and he is then entitled to an additional fee of twenty-five cents for the seal .*
* In addition to these commercial notaries, who have the authority of a justice of the peace only to the extent of administering oath> and adidavits and of taking and certifying acknowledgments and proofs of conveyances, the Constitution, Art. VI, Sec. 26, provides "that the Governor may appoint one notary public for each election precinct in counties, and one for each ward in cities of over 5.000 inhabi- tants, who, in addition to the powers of notary, shall have and exercise the same jurisdiction as justices of the peace within the precinets and wards for which they are respectively appointed."
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WEIGHTS AND MEASURES.
The act of the general assembly of Alabama, approved February 18, 1891, fixes the following as the legal weights per bushel of certain agricultural products in this State, viz : Wheat, 60 pounds ; shelled corn, 56 pounds ; corn in the ear, 70 pounds ; corn in shuck, 75 pounds ; peas, 60 pounds ; rye, 56 pounds ; oats, 32 pounds; barley, 47 pounds ; Irish pota- toes, 60 pounds ; sweet potatoes, 55 pounds ; beans, 60 pounds ; dried peaches, unpeeled 33 pounds, peeled 38 pounds ; dried apples, 24 pounds ; turnips, 55 pounds ; meal, 46 pounds ; un- bolted mal, 48 pounds.
But, with these exceptions, the standard of measure of length, surface, weight and capacity in this State is that estab- lished by Congress ; and unless the parties have otherwise stipulated, all contracts made within this State for any work to be done, or for anything to be sold and delivered, must be construed to have been made according to such standard.
INTEREST.
The legal rate of interest in this State is eight per cent. per annum.
Judgments and decrees for the payment of money, other than costs, bear interest from the day of rendition.
When partial payments are made, the interest due is first to be paid, and the balance applied to the payment of the principal.
All contracts for the payment of interest at a higher rate than eight per cent., are usurious, and cannot be enforced except as to the principal ; and if any interest has been paid, the same must be deducted from the principal, and judgment rendered for the balance only.
THE LAW OF COMMERCIAL PAPER.
What Are Negotiable Instruments .- Promissory notes payable in money at a bank or private banking house, or a
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certain place of payment therein designated, and bills of exchange, are governed by the commercial law.
All other instruments, so payable, are governed by such law, as to days of grace, protest and notice.
No days of grace are allowed on any contracts other than those above specified.
A hill payable at sight is entitled to grace, and must be . presented for acceptance within a reasonable time, and if refused, notice given.
A bill, payable so many days or months after sight, is entitled to grace, and is properly presented for payment on the last day of grace.
Negotiable paper, payable on demand, or without specifi- * cation of time, or expressly payable without grace, is not enti- tled to grace. Such words in the paper as " without grace," or " no grace," or "fixed," dispense with grace.
Legal Holidays. - The legal holidays in this State are: Sunday, Christmas day, January first, February twenty- second, April twenty-sixth, July fourth, Good Friday, Mardi- Gras and Thanksgiving Day as designated by the Governor.
If the holiday falls on Sunday the Monday following is the holiday. When paper entitled to grace or subject to protest becomes dne on a holiday, it must be taken as due on the next succeeding business day.
Division of Bills .- An inland bill of exchange is one drawn and payable within this State. All other bills are for- eign bills.
Consideration .- A bill of exchange or promissory note imports a consideration ; but the consideration maybe inquired into as between any of the immediate or original parties ; also, where it has been taken, even for value, after it is overdue.
A valuable consideration will be presumed in favor of the holder of negotiable paper, acquiring it before maturity in the ordinary course of business.
Where the consideration of a note or bill is the doing of that which is forbidden by law, or of that which is contrary to good morals, or violation of public policy. it is void as be- tween the immediate or original parties; but the illegality of the consideration affects the title of a bona fide holder, only when by a statute of the State, the instrument is made void in
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the hands of every holder. Notes and bills made upon a gambling consideration, or for a wager, are void, even in the hands of a bona fide holder for value.
As between the immediate parties, a note founded on a · consideration, partly illegal and partly valid, is void : nor can it be enforced by a holder not shown to have acquired it bona fide before maturity.
No Set Off .- Paper governed by the commercial law, nego- tiated before maturity, is not subject to set-off or recoupment.
Acceptance .- No person can be charged as acceptor of a bill, unless his acceptance is in writing, signed by himself or his agent. .
The holder may require the acceptance to be written on the bill, and, on refusal, protest for non-acceptance.
" The acceptance is usually made by writing the word "Ac- cepted" across the face of the bill, and adding the acceptor's signature.
· A written unconditional promise to accept a bill before it is drawn amounts to an acceptance.
The statutory provisions on the subject of acceptance do not impair the right of any person to whom a promise to ac- cept a bill has been made, and who, on the faith of such prom- ise, has negotiated the bill to recover damages of the person making such promise, on his refusal to accept such bill.
Refusal to return a bill within twenty-four hours after it is delivered for acceptance, or within such other period as the holder may allow, operates an acceptance.
The holder of a bill is not bound to receive a partial or conditional acceptance; if he does so, he must abide by its terms. Such an acceptance does not render the bill inopera -. tive against the drawer, but the holder must give him imme- diate notice of the character of the acceptance.
Demand of Payment .- Where a note designates on its face a certain place of payment, a demand for payment at such place is necessary to charge an endorser.
On a note payable at a bank, demand of the cashier is suffi- cient. When a bill is payable at a bank or other specified place, a personal demand of the acceptor is not necessary ; pre- sentment at the place designated is sufficient.
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Protest .- Protests of commercial paper may be made by a notary public ; or by a justice of the peace when there is no notary, or he is absent, or incapable of acting ; or if there is no notary at the place where the paper falls due, by any respectable inhabitant of the place, in the presence of two witnesses, and in the form required by the local law or usage of such place.
Damages on Protest .- The damages on bills of exchange, inland or foreign, protested for non-acceptance or non-pay- ment, are five per cent. on the sum drawn for.
Damages on protest for non-payment cover all charges except costs of protest ; but the holder may recover legal in- terest on the sum specified in the bill and the damages there- on, from the demand of payment and costs of protest.
If the bill is payable in money of the United States, the damages cover exchange ; but if payable in foreign money, exchange must be added.
When the protest is for non-acceptance, the damages cover all charges, except costs of protest ; but the holder may re- . cover legal interest, exclusive of the damages, upon the sum specified in the bill, from the time when the same would have become payable, if accepted, interest on the damages from the demand of acceptance and costs of protest.
Contracts Assignable by Endorsement. - All bonds, contracts and writings for the payment of money or other thing, or the performance of any act or duty, are assignable by endorsement so as to authorize an action thereon by each suc- cessive endorser.
Claims against railroad companies, for injuries to property, may be assigned in writing, and each successive assignee may sne thereon in his own name.
The transfer of a bond, bill or note, given for the purchase money of lands, whether the transfer be by delivery merely, or in writing, expressed to be with or without recourse on the transferror, passes to the transferree the lien of the vendor on the lands.
Contracts Required to Be in Writing .- A mortgage of personal property must be in writing and subscribed by the mortgagor. .
Every representation as to the character, conduct, ability,
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trade or dealings of any other person, must be in writing and subscribed by the party to be charged.
In the following cases every agreement is void, unless such agreement, or some note or memorandum thereof, expressing . the consideration, is in writing and subscribed by the party to be charged, or some other person baving his written au- thority : 4
Every agreement which, by its terms, is not to be per- formed within one year from the making thereof.
Every special promise by an executor or administrator to - answer damages out of his own estate.
Every special promise to answer for the debt, default or miscarriage of another.
Every agreement, promise or undertaking made upon con- sideration of marriage, except mutual promises to marry.
Every contract for the sale of lands, tenements or heredita- ments, or of any interest therein, except leases for a term not longer than one year, unless the purchase money, or a portion thereof, be paid and the purchaser be put in possession of the land by the seller.
Void Contracts .- In addition to the contracts declared · void unless in writing, the law of Alabama declares void the following contracts, viz :
Every contract founded, in whole or in part, on a gambling consideration ; and the loser may recover what he has lost on any game or wager, or any other person may recover the same for the use of the loser's wife, or if he has no wife, his chil- dren, or if he has no child, his next of kin, and any creditor of the loser may garnish the winner.
Every contract made on Sunday, unless for the advance- ment of religion, or in the execution or for the performance of some work of charity, or in case of necessity.
Every conveyance or assignment of property. or charge thereon, and every bond or other evidence of debt given, suit commenced, decree or judgment suffered, made with intent to hinder, delay or defraud any person of his just demands, is void against such person and his representatives.
Every deed of trust, mortgage, or other security, made to secure any pre-existing debt, is void as to the owner of such debt, when he is required to make any release, or to do any
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