receive a good and sufficient title in fee simple, for the site thus selected, in behalf of the county, and to make contracts for the buildings aforesaid, and make report thereof to the clerk's office of the county court of Blount, to be there recorded; and the site thus selected, shall be the place of the permanent seat of Justice, for the county aforesaid. Sec. 3. And be it further enacted, That the commissionCom's to ers aforesaid shall give twenty days notice of the time and give notice place of their meeting, to carry into effect the provisions of this act; at which time, they shall take and subscribe the following oath: “I, do solemnly swear, (or affirm as the case may be,) that I will select and finally fix on the site for the public buildings for the county of Blount, at or as near the centre of the said county, as an eligible site can be found, according to my best judgment, without favour, fear, or partiality, or without any other consideration whatsoever, other than the common good, and the equal rights and interest of the said county, generally."

oath,

Their

their

compensation.

Lands classed.

oath.

Sec. 4. And be it further enacted, That in discharge of the duties herein assigned, the commissioners shall receive such compensation, as may be deemed equitable and right by the county court of the said county.

AN ACT

[Approved, Dec. 4, 1822.]

To raise a Revenue for the support of Government, until otherwise provided by law.

Sec. 1. Be it enacted by the Senate and House of Representatives of the State of Alabama, in General Assembly convened, That all lands in this state subject to taxation, shall belong to one class: the first quality of which shall be rated at sixteen dollars; the second quality, at ten; the third quality, at four; and the fourth quality, at two dollars; and the owner or person subject to pay taxes for the same, shall, Owner to when he or she shall give in a list of his or her lands, state give in on on oath, to which quality they believe his or her lands belong. Sec. 2. And be it further enacted, That the sum of ten cents for every hundred dollars value, be paid on all lands within this state, which have been cleared out of the land office, or to which a complete title has been obtained by the owner; and the tax on all lands purchased of the United States shall be proportioned to the number of instalments paid by the proprietor at the time of assessment, as well as to its class or quality: and if one instalment only, be paid to the government, one-fourth only, of the amount of tax accruing by the laws of the state on land of the same quality, shall be assessed or collected; and in like proportion, when a second or third instalment shall have been paid.

Amount of land tax.

Sec. 3. And be it further enacted, That the sum of ten

Tax on

on merchandize.

Giving in

Slave. Free co

White

Tavern

- track.

stud & jack

cents be paid, for every hundred dollars value of all lands, lots, or buildings, within any city or town, to be estimated town propby the person giving in the same, upon oath; thirty cents erty. for every hundred dollars, on the amount of merchandize sold within the year immediately preceding the first day of January in each and every year, to be estimated by the owner, or in his absence by the principal clerk, giving in the same the same on oath; and for every slave not exceeding ten on oath. years, twenty five cents; and all over ten and under sixty, one dollar; for all free male negroes and mulattoes, over loured. twenty-one years, one dollar; for all free white males above the age of twenty-one years and not exceeding forty polls. five, fifty cents; for all pleasure carriages and harness, Carriages. one dollar on every hundred dollars of their estimated value, to be ascertained by the oath of the party giving in the same to the assessor; for every tavern licence, or leave to retail licences. spiritous liquors, ten dollars; for every horse kept exclu- Sad. horse. sively for the saddle or pleasure carriage, one dollar; and race horse. for every race-horse, five dollars; for every public race track, twenty dollars; for every stud horse or jack-ass, the amount for which said stud or jack may stand by the season; and all neat cattle which may be owned by any one citizen Neatcattle of this state, and for every head of neat cattle owned by any person not a citizen freeholder of this state, over twentyfive head, work oxen excepted, per head, four cents; for every billiard table kept for play, one thousand dollars; for Bil'd table each licence granted to every hawker or pedler, in each Hawkers county, twenty dollars; and in case any hawker or pedlar and pedl's shall sell any goods or merchandize, without first taking out licence and paying for the same, agreeably to the pro-- penalty visions of the law, he shall forfeit and pay the sum of fifty dollars, to be recovered in any court having competent jurisdiction, one half to the use of the state, and the other half to the use of the informer; on all goods sold at auction, other than those which are exempted by law, two per centum on the amount of sales; for every gold watch kept for use, one dollar; for every silver or other watch, kept for use, fifty cents; and for every clock, kept for use, one dollar; for money loaned at interest, for every hundred dollars, interest, twenty-five cents; on every pack of playing cards sold, ġiven away, or otherwise disposed of, fifty cents.

Auction.

Watches

Clocks. Money at

cities.

or

Sec. 4. And be it further enacted. That for every tavern Tavern lilicence in any city or town, there shall be paid as tax, twen- cences in ty dollars; for keeping a house of public entertainment in towns any city or town, without retailing spiritous liquors, fifteen dollars; on every retailer of spiritous liquors in any city or town, ten dollars; on every retailer of spiritous liquors in the country or on the road or highways, withont keeping

in the

country.

accommodations for man and horse, five dollars; and on all houses of public entertainment on the roads and highways, retailing spiritous liquors, five dollars; which tax shall be paid to the clerk issuing the licence, and by him, immediTo whom ately, to the tax collectors; and the clerk shall receive for paid. his services, the fees heretofore allowed for issuing licences; and no county tax shall be paid on licences, except such as may be levied by the county court of such county.

shares.

Proviso. Bank not

paying specie.

pay into

treasury.

Sec. 5. And be it further enacted, That on all shares of Tax, bank Bank stock in any bank in the state, held by any individual, partnership, or body corporate, there shall be levied and collected, yearly, a revenue at the rate of fifty cents on each share of one hundred dollars: Provided nevertheless, that if any Bank in this state shall refuse to pay specie for their notes after the first day of August next, then and in that case, there shall be levied and collected, an additional tax of fifty cents on each share held as aforesaid in any Bank Cash. to or Banks so refusing to pay specie for their notes; and the retain and president and directors, or cashier, on making out their last dividend for each preceding year shall return the said amount of taxes, and pay the same into the treasury of this state, and shall produce the treasurer's receipt, on or before At what the first day of January in every year: and on failure thereof, the president and directors of said Bank, or any number of them in their corporate capacity, shall pay to the state Penalty. two thousand dollars and in case of any such failure, it How pro- shall be the duty of the Comptroller of public accounts, to ceeded a- direct the solicitor of the circuit in which such defaulting gainst. Bank or Banks may be, to proceed to the recovery of the same, on motion in the circuit court; the said Comptroller of public accounts giving notice in the Cahawba Press to the said defaulting bank or banks of motion so to be made, and the certificate of said Comptroller shall be deemed and taken as full and sufficient evidence of such default or failure. Sec: 6. And be it further enacted, That when the time shall Sept. 1819, have expired, within which the lists of taxable property are not given to be received, it shall be the duty of the assessor of taxes in, double to ascertain whether there be any lands or town lots within

time.

Lands sold previous to

taxed.

Delin

quents,

their respective counties, sold under the authority of the United States, previously.to the first day of September, one thousand eight hundred and nineteen, which have not been assessed; and in case any such be found, which have not been forfeited, he shall assess the same according to the rafe of assessment prescribed by law on town lots and lands for which a complete title has been obtained, and such lots or lands shall be double taxed.

Sec. 7. And be it further enacted, That the collectors of Rectors taxes in the several counties, shall, at the time and in the

may

property.

Collector

Term of

manner prescribed by law, make distress and sale of the goods and chattels, lands and tenements of all delingents in making return of taxable property, or in payment of taxes: and in case of taxes assessed in the manner directed in the preceding section on lands or town lots, to which a complete title has not been obtained, and in which other property, sufficient to satisfy the taxes due, together with all costs and charges accruing thereon, cannot be found, it is to give nohereby expressly made the duty of the respective collectors tice. of taxes, to give notice by advertisements, at the door of the court house of the proper county and at two other public places within the county, that on a certain day (which shall be at least thirty days after the date of each advertisement) he shall at the court house of his county, offer for rent, the town lot or lots, or so much of the land (as the case may be,) and for such term as may be necessary, to satisfy the taxes dae, and costs and charges thereon; and he shall accordingly offer for rent to the highest bidder. until rent. the first day of January succeeding the January immediately ensuing, the town lot or lots or such portion of the lands (as the case may be,) as he may designate, beginning in the case of lands with ten acres, or with as much less than ten acres as may be necessary to pay said tax and costs, or by adding ten thereto as often as may be necessary to obtain by such rent a sufficient sum to satisfy taxes and costs; and in case the town lot or lots, or lands cannot be rented for a sufficient sun on the terms aforesaid, they shall be offered for two years from the first day of January immediately ensuing, or until a complete title to the same shall be produced or the same shall be forfeited to the United States: Provided, that the production of a complete title shall in every case aforesaid, entitle the owner to the possession of the premises, upon reimbursing the amount paid for taxes, and the charges thereon, to the party by whom such payment has been made, and saving to the occupant the crop which may be on the premises: and should the rent in any case exceed the amount of taxes and charges, the right owner of the town lot or lots, or lands, (as the case may be,) shall be entitled to receive the overplus.

Provise.

Sec. 8. And be it further enacted, That the collectors of Collectors taxes respectively, shall, by an instrument of writing con- to convey. vey to the party renting the premises as aforesaid, the use thereof for and during the time for which they were rented, and shall in addition to the compensation allowed by law, be entitled to receive one dollar, for executing every such instrument of writing; and such instrument conveying the use of the premises as aforesaid shall be good and sufficient both in law and equity: Provided, that whenever the Proviso.

Collectors

deeds.

Lands re

collector shall find the tenant in possession, who may refuse to pay the tax, or render possession of the premises which may be thus taxed and unpaid, he shall have full power to proceed instanter, in the same manner, as is or may be authorized in cases of forcible entry and detainer; and the refusal of the tenant in possession to render peaceable possession of the premises, on demand, shall be considered as evidence of forcible detainer.

Sec. 9. And be it further enacted, That the tax collector to make shall be authorized, and is hereby required to convey by deed, any land he may sell under the provisions of this act, Proviso. where a complete title has been obtained: Provided, the deemable. owner or owners of any lands sold for taxes, may redeem the same at any time within twelve months, by the proper owner or owners, or their agents, paying the amount of tax and costs paid by the purchaser, with interest at the rate of fifty per centum, per annum, from the day of sale,until said redemption and costs.

Tax on ex

tax.

Sec. 10. And be it further enacted, That every person hibitions. who shall exhibit or cause to be exhibited for hire or emolument, any museum, wax works, feats of activity. slight of hand, or plays, shall first obtain from the clerk of the county court of the county where the same may be exhibited, a Amount of licence authorizing the same, for which the party applying shall pay to the clerk twenty dollars for the use of the state, together with one dollar as a fee to the clerk, for issuing the same; and the clerk shall account for the said tax, in the same manuer as he is required to account for taxes collected on retail and tavern licences: and every person who shall exhibit as aforesaid, without first obtaining such liPenalty. cence, shall forfeit and pay the sum of fifty dollars, to be recovered before any justice the peace, at the suit of said clerk, or any other person in the name of the said clerk; which sum so recovered shall be paid over as aforesaid, after deducting therefrom ten dollars for the use of the person who may sue as aforesaid.

Sec. 11. And be it further enacted, That stud horses and jack asses, shall be taxed from and after the first day of April, and the assessor shall take the list of those articles in relation to that day; and it shall be the duty of the collector of the revenue to collect the tax on all jack asses and stud horses which have stood the season in their respective counties, whether they have been listed with the assessor or not, and account for the receipts as other taxes.

Sec. 12. And be it further enacted, That if any person shall remove from the county in which he may reside, after the first day of April next, without returning to the assessor a list of his taxable property, then and in that case he shal!