COLLECTION OF LICENSE TAXES
1928
Compiled by
Henry C. Allen
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i<*«3
STATE OF ALABAMA
Tr'J state tax covimission
MONTGOMERY, ALA.
■ ROWN PRINTING CO. MONTGOMERY.
LAWS OF ALABAMA
GOVERNING THE
COLLECTION OF LICENSE TAXES
1923
Compiled by
Henry C. Allen
STATE OF ALABAMA
THE STATE TAX COMMISSION
MONTGOMERY, ALA.
PRIVILEGE
OR LICENSE TAXES
Section 303. PERSONS, FIRMS, COM¬
PANIES, CORPORATIONS OR ASSOCIA-
TIONS REQUIRED TO PAY LICENSE ORpV ' '
PRIVILEGE TAX.—That every person, firm,Sec" 361'
company, corporation, or association engaged in
any business, vocation, occupation, calling or pro¬
fession hereinafter enumerated, or who shall exer¬
cise any privilege hereinafter described for which
a license or privilege tax is required, shall first
procure a license, and shall pay for the same, or
shall pay for the exercise of such privilege the
amounts hereinafter provided and comply with
all other provisions of this act.
Schedule 1. ABSTRACT COMPANIES.—Ab¬
stract companies and persons engaged in the
business of furnishing abstracts of titles, in ib.,
towns or cities of twenty thousand inhabitants §*£;
or more, fifty dollars; in towns or cities of from
ten to twenty thousand inhabitants, twenty-five
dollars; in towns or cities of from five to ten
thousand inhabitants, ten dollars; in towns or
cities of less than five thousand inhabitants, and
in all other places, five dollars. The payment of
the license required by this schedule shall author¬
ize the doing of business only in the town, city or
county where paid.
Schedule 2. AUCTIONEERS.—Auctioneers
in any town or city of twenty thousand inhabi¬
tants or more, fifty dollars; in towns or cities of sec. 36i,
eight thousand inhabitants and less than twenty Sch- 2-
thousand, thirty dollars; in cities or towns of
five thousand and less than eight thousand in¬
habitants, twenty dollars; in cities or towns of
more than one thousand and less than five thou¬
sand inhabitants, five dollars. The term "auc¬
tioneer" within the meaning of the foregoing
provision shall be deemed to apply to any person
6
ticn by any town or city which itself owns and
operates an amusement park.
AUTOMOBILES.—See page 85, relating to
the license or privilege tax on motor vehicles.
Schedule 7. AGENTS OR DEALERS IN
Ib AUTOMOBILES.—Upon each and every agent
36i. of or dealer in, and upon every person soliciting
orders for the sale or purchase of automobiles,
motor cars, or other self-propelling vehicles, ex¬
cept motorcycles, and except any person regularly
employed by a said agent of or dealer in, which
said agent of and dealer in has paid the privilege
tax or license herein provided for, the following
privilege tax or license shall be collected, to-wit:
In each county having a population of twenty
thousand people or less, twenty-five dollars; in
each county having a population of more than
twenty thousand and less than forty thousand
inhabitants, fifty dollars; in each county having
a population of forty thousand and less than
sixty thousand inhabitants, seventy-five dollars;
in each county having a population of sixty thou¬
sand and less than one hundred thousand in¬
habitants, one hundred dollars; in each county
having a population of one hundred thousand in¬
habitants or more, one hundred and twenty-five
dollars; but such license shall not authorize such
agent or dealer to do business in any other
county than that in which the license is issued.
Provided, however, that if such agent or dealer
shall do business in any other county than that
in which is located his principal place of business,
he shall pay one-half of the license required of
such dealers in such county in addition.
Schedule 8. GARAGE (STORAGE) .—For
each garage where a charge is made for storage
ib" Sch' n* of motor vehicles: In cities and towns of one
hundred thousand inhabitants and over, seventy-
five dollars; in cities and towns of less than one
hundred thousand and not less than thirty-five
thousand inhabitants, fifty dollars; in cities and
towns of less than twenty-five thousand and not
7
less than seven thousand inhabitants, twenty-five
dollars; in all other places, ten dollars.
Schedule 9. GARAGE (REPAIRING) .—For
each garage for the repair of motor vehicles:
In cities and towns of one hundred thousand in¬
habitants and over, one hundred dollars; in cities n>.,
and towns of less than one hundred thousand and Sch- 11A-
not less than thirty-five thousand inhabitants,
seventy-five dollars; in cities and towns of less
than thirty-five thousand inhabitants and not less
than seven thousand inhabitants, twenty-five dol¬
lars; in all other places, ten dollars. Provided
that this schedule shall not apply to repair shops
owned and operated by one person and in which
the repair work is done wholly by the owner or
proprietor.
Schedule 10. AUTOMOBILE FILLING STA¬
TIONS.—Each person operating a gasoline fill¬
ing station or other motor power oil, in any 11B
municipality or police jurisdiction thereof, shall
pay to the State a license fee of five dollars for
each station where only one pump or filler is
operated or used for the purpose of retailing
gasoline or similar motor power oils, where more
than one pump or filler is used, twenty dollars
for each additional pump or filler used.
Schedule 11. BASE BALL PARK.—Each
owner or lessee of a base ball park where admis- gch
sion fees are charged, in cities or towns of less
than ten thousand inhabitants, or within five
miles thereof, ten dollars; in cities or towns of
ten thousand and less than twenty-five thousand
inhabitants, or within five miles thereof, twenty-
five dollars; in cities and towns of twenty-five
thousand inhabitants and less than fifty thousand
inhabitants or within five miles thereof, fifty
dollars; in cities and towns of fifty thousand in¬
habitants or piore, or within five miles of any
such city or town, one hundred dollars; provided
that when base ball is allowed by law to be played
in any city or town on Sunday, the license there¬
for in such city or town shall be double the
amount hereinbefore named; provided that this
8
schedule shall not apply to base ball parks owned
or maintained in good faith by educational in¬
stitutions located in this State; provided that the
provisions of this act permitting the payment of
a half-year license after April first shall not
apply to this schedule.
Schedule 12. AUTOMOBILE ACCESSORIES.
—E'ach dealer in automobile accessories, includ-
ib., sch. i3. ing automobile tires: In cities and towns of one
hundred thousand inhabitants and more, sixty
dollars; in cities and towns of less than one hun¬
dred thousand and not less than thirty-five thou¬
sand inhabitants, forty dollars; in cities and
towns of less than thirty-five thousand inhabi¬
tants and not less than seven thousand inhabi¬
tants, twenty-five dollars; in all other places,
ten dollars.
Schedule 13. BARBER SHOPS.—Each per-
ib., sch. i4. son engaged in the business of operating a barber
shop shall pay a license fee of two and one-half
dollars for each chair.
Schedule 14. STREET FAIRS.—Each person
operating or conducting an exhibition commonly
ib., sch. is. termed a street fair shall pay tn the State a
license as follows: For an exhibition operating
or composed of, or controlling, or embracing not
more than ten exhibitions or devices, one hun¬
dred and fifty dollars; and for more than ten and
not exceeding twenty-five devices, three hundred
dollars; and for more than twenty-five devices,
five hundred dollars, for each place where said
street fair is conducted, and which shall entitle
it to be operated for a period not exceeding two
weeks in any one place at one time.
Schedule 15. BICYCLES.—For engaging in
the business of dealing in, renting or hiring
ib., sch. i6. bicycles and motor cycles, either or both, in cities
of over twenty thousand inhabitants, fifteen dol¬
lars; in cities between ten and twenty thousand
inhabitants, ten dollars; in cities and towns of
less than ten thousand inhabitants and over one
thousand, five dollars.
9
Schedule 16. BILLIARD TABLES.—For each
billiard table for the use of which money or other lb>> Sch. 17.
compensation is charged, twenty-five dollars.
(See act on page 123.)
Schedule 17. BILL POSTERS.—All adver¬
tisement companies displaying advertisements inn-, sch. is.
public places, including street cars, and each per¬
son engaged in the business of bill posting: In
cities and towns of one hundred thousand in¬
habitants and over, one hundred dollars; in cities
and towns of less than one hundred thousand in¬
habitants and not less than thirty-five thousand,
fifty dollars; in cities and towns of less than
thirty-five thousand and not less than seven thou¬
sand inhabitants, twenty-five dollars; in all other
places, ten dollars. The payment of the license
required by this schedule shall authorize the
doing of business only in the town, city or county
where paid. Provided that any person may
secure a license to do such business in any and
all counties in the State upon the payment of five
hundred dollars, but such person paying five hun¬
dred dollars shall not be required to pay any
license to any county. This license shall not au¬
thorize the use of any private property without
the consent of the owner.
Schedule 18. BOOKS, MAPS, PRINTS, PAM¬
PHLETS, Etc.—Each person other than a mer-sept. u, 1916.
chant paying an ad valorem tax on his stock sec4817.
of goods, who shall receive subscriptions for or
shall sell or in any manner furnish books, maps,
prints, pamphlets, or periodicals, shall fcay a
privilege tax of ten dollars in each county in this
State in which he shall do business; but this shall
not apply to persons distributing or selling by
subscription any religious books, pamphlets or
periodicals.
Schedule 19. BROKERS, MERCHANDISE.
—For each merchandise broker in cities of
twenty-five thousand inhabitants, or more, twen¬
ty-five dollars; in cities of five thousand inhabi-Ib" Sec' 69'
tants, and less than twenty-five thousand in¬
habitants, fifteen dollars; in cities of five thou-
10
lb., Sec. 21.
sand inhabitants and less than ten thousand in¬
habitants, ten dollars; in towns of twenty-five
hundred inhabitants and less than five thousand,
five dollars; in towns of less than twenty-five
hundred inhabitants, two dollars and fifty cents.
Schedule 20. COMMISSION MERCHANT.—
For each commission merchant or merchandise
broker other than produce dealers for commis¬
sion, in towns and cities of less than twenty-five
hundred inhabitants, five dollars; in towns and
cities of twenty-five hundred and less than five
thousand inhabitants, ten dollars; in cities of five
thousand and less than ten thousand inhabitants,
fifteen dollars; in cities of ten thousand and less
than tewnty-five thousand inhabitants, twenty-
five dollars; in cities of twenty-five thousand in¬
habitants, or more, fifty dollars.
Schedule 21. BOND MAKERS.—Each person
engaged in the busienss of making bonds and
Sept. 15, 1910, i . j. ,i , ,
p. 282, charging for the same, except guarantee com-
sch. 3i69.' panies or corporations otherwise specifically
licensed, one hundred dollars per annum. The
payment of the license required by this schedule
shall authorize the doing of business only in the
town, city or county where paid.
Schedule 22. BOWLING ALLEYS.-For
ib., sch. 2i. bowling alleys or ten pin alleys for the use of
which money or other compensation is charged,
ten dollars for each alley.
Schedule 23. CARDS, DEALERS IN.—For
each dealer in playing cards or dice, twenty
dollars.
Schedule 24. CIDERS.—For every person
ib., sch, 24. selling at retail, in any quantities less than a
quart, drinks known as ciders, or any similar
drink, where the same is permitted to be drunk
by the glass, or single drink, in, or, or about the
premises where sold, fifty dollars. Any person
who sells such ciders, or similar drinks, in quanti¬
ties of a quart or more shall pay an annual license
of one hundred dollars.
Schedule 25. CIGARETTE DEALERS.—
ib. sch. 25, Every dealer who may sell or give away cigar-
Ib., Sch. 23.
11
ettes, cigarette paper or cigarette tobacco or who
furnishes their customers with cigarettes, cigar¬
ette paper or cigarette tobacco, in connection with
any other purchase or transaction, or who may
keep in their place of business any of said articles,
whether sold or given away in connection with
other purchases, in any place outside of incor¬
porated towns or villages, ten dollars; in incor¬
porated towns and cities of five thousand or less
inhabitants, fifteen dollars; in incorporated
towns or cities of five thousand to ten thousand
inhabitants, twenty dollars; in cities of more than
ten thousand and not exceeding twenty thousand
inhabitants, twenty-five dollars; in all cities hav¬
ing more than twenty thousand inhabitants, forty
dollars. In construing this schedule, "cigarette
tobacco" shall be held to mean and include all
tobacco, either used or capable or being used in
cigarettes without change of form or condition,
whether or not it is termed cigarette tobacco by
the manufacturer or dealer.
Schedule 26. CIRCUSES.—Each person oper¬
ating a circus shall pay for each day's exhibition,
where the seating capacity of the circus is less
than two thousand, fifty dollars; where the seat- gch 9g
ing capacity is two thousand and less than four
thousand, one hundred dollars; where the seating
capacity is four thousand or more, two hundred
dollars; and the license hereinabove provided
shall include the license for a menagerie accom¬
panying the circus. For each day's exhibition
of each side show accompanying such circus, and
for each merry-go-round or flying jenny accom¬
panying such circus, or any other device or ex¬
hibition operated for profit, ten dollars per day;
and all such license or licenses, when paid, shall
be kept or deposited with the door-keeper, gate
keeper or ticket receiver, whose duty it shall be to
exhibit the same on demand to the sheriff of the
county, or his deputy or constable, and it shall be
the duty of such officer to call on such door¬
keeper, gate-keeper, or ticket receiver and inspect
the license or licenses taken out for such circus,
12
show, exhibition or merry-go-round, before the
performance begins, and if the proper license or
licenses have not been taken out and paid for as
hereinabove provided, to prohibit such circus, ex¬
hibition or performance until the proper license
is taken out in accordance with the provisions of
this act, and it shall be the duty of such officer
to arrest the owner, proprietor or manager, or
other party or parties in charge of such circus,
exhibition or menagerie, who shall give such ex¬
hibition without the payment of the license herein
required, and take him before the proper court,
for the trial of such offense, and any such officer
failing to perform the duties herein required of
him, is guilty of a misdemeanor.
Schedule 27. CIRCUS PARADES.—When¬
ever any circus gives a street parade over any of
the streets, roads or thoroughfares in this State,
ib„ sch. 27. the following license shall be paid: In cities or
towns of less than twenty-five thousand inhabi¬
tants, fifteen dollars; in cities or towns of twenty-
five thousand and less than fifty thousand in¬
habitants, twenty-five dollars; in cities or towns
of fifty thousand and less than one hundred thou¬
sand inhabitants, thirty-five dollars; in cites of
one hundred thousand inhabitants or more, fifty
dollars; and it shall be the duty of the sheriff to
see that the proper license has been issued before
such parade shall start. This license is in addi¬
tion to the license provided in the preceding
schedule.
Schedule 28. DOG, HORSE AND PONY
SHOW.—Every horse, dog and pony show where
an admission is charged shall be considered a
circus, and shall pay one-half the license provided
" in the two preceding schedules; provided that the
license shall in no case be less than twenty-five
dollars, and every exhibition of athletic or acro¬
batic feats or of horsemanship, in every build¬
ing, tent, space or area shall be regarded as a
circus, provided that this schedule shall not apply
to such exhibitions in a theatre paying a theatri¬
cal license, nor shall it apply to athletic games,
13
exhibitions or contests by students of any school
or college.
Schedule 29. COAL OR COKE AGENTS OR
DEALERS.—Each person dealing in coal or coke
in towns or cities of five thousand inhabitants or ib„ sch. 29.
less, five dollars; in cities of more than five thou¬
sand and not more than twenty thousand in¬
habitants, ten dollars; in cities of more than
twenty thousand inhabitants, twenty-five dollars;
but this shall not apply to persons who sell in
quantities of less than one ton, or to persons who
mine their own coal and sell the same in wagon
lots only.
Schedule 30. COLD STORAGE.—Each per¬
son engaged in the cold storage business shall
pay an annual license according to the following Ib Sch 30
schedule: For a refrigerating capacity of fifty
thousand and not more than one hundred thou¬
sand cubic feet, twenty-five dollars; for a re¬
frigerating capacity of one hundred thousand and
not more than two hundred thousand cubic feet,
fifty dollars; for a refrigerating capacity of two
hundred thousand cubic feet or more, one hun¬
dred dollars; each person, firm or corporation
operating a refrigerating pipe line for the pur¬
pose of refrigerating the rooms, premises, goods,
wares or merchandise of others for profit, seven¬
ty-five dollars.
Schedule 31. COLLECTING AGENCIES.—
Each collecting agency in towns and cities of lb. Sch 31.
twenty thousand or more inhabitants, one hun¬
dred dollars; in towns and cities of less than
twenty thousand inhabitants, twenty-five dollars.
Each person, firm, association of persons, or cor¬
poration which shall employ agents to solicit
claims for collection, or shall send out circulars
or other notices soliciting claims for collection
from persons, firms, or corporations in the State,
shall be deemed a collecting agency within the
meaning of this schedule.
Schedule 32. COMMERCIAL OR MERCAN¬
TILE AGENCIES.—Each person, firm, corpora- Ib Sch 32.
tion or association whose principal business is
14
inquiring into and reporting upon the credit and
standing of persons, firms, or corporations in this
State, shall pay to the State a license of five hun¬
dred dollars, and shall also pay a license of fifty
dollars to each county in which such person, firm,
corporation or association maintains an office or
established place of business, except that persons,
firms, corporations or associations organized and
conducted as a local credit reporting company or
adjustment bureau, inquiring into and reporting
to the wholesale or retail trade, as such, shall pay
to the State a license of fifty dollars and to the
county a license of twenty-five dollars; in cities
of twenty-five thousand inhabitants or more, and
in other places, twenty-five dollars to the State
and twelve dollars and fifty cents to the county.
Provided that this schedule shall not apply to
purely co-operative associations of merchants
where no one derives pecuniary profit from its
operation. Any person, firm, corporation, or
association who maintains a place of business out¬
side of the State of Alabama, or who interchanges
credit information or reports, or is affiliated
with any similar agency operating in any other
State, shall not be deemed a local credit reporting
company under the terms of this act.
Schedule 33. CONCERTS OR EXHIBI¬
TIONS.—For each concert, musical entertain¬
ment, public lecture, or other public entertain¬
ment where charges are made for admission, or
for the use of any instrument or device or the
participation in any exercises or entertainment
ib- Sch- 88* not given wholly for charitable, school or re¬
ligious purposes, and not otherwise provided for,
ten dollars; but this provision of this sub-division
shall not apply to exhibitions or entertainments
given in theatres when the owners or managers
thereof have taken out license as owner or man¬
ager, and provided further that this license shall
not be charged for any lecture or lecture course
given as part of the course of instruction in any
educational institution, provided further that the
provisions of this schedule shall not apply to
15
chautauquas, lecture lyceums, or exhibits held
under the auspices of religious or charitable asso¬
ciations. In all cases where such exhibitions
shall be in the nature of a continuous show or
performance, the license shall be five dollars per
day, fifteen dollars per week, or thirty dollars
per month.
Schedule 34. CONSTRUCTION COMPANIES
OR CONTRACTORS.—Any person, firm or cor¬
poration accepting orders or contracts for doing
any work on or in any building or structure, re¬
quiring the use of paint, stone, brick, mortar,
wood, cement, structural iron or steel, sheet iron,
galvanized iron, metallic piping, tin, lead, electric
wiring, or other steel, or any other building ma¬
terial, or shall accept contracts to do any paving ^ g4
or curbing on sidewalks or streets, public or
private property, using asphalt, brick, stone,
cement, wood or other composition, or who shall
accept an order for or contract to excavate earth,
rock or other material for foundations or any
other purpose, or who shall accept an order or
contract to construct any sewer of stone, brick,
terra cotta, or other material, or shall accept a
contract to construct highways, bridges, dams, or
railroads, shall be deemed a contractor. Every
contractor shall procure from the probate judge
of the county in which he has his principal office
a license to carry on the business of a contractor,
provided that if such contractor has no such
office in this State, then he shall procure such
license from the probate judge of the county
where the contract is to be performed. Every
such contractor shall pay a license to be ascer¬
tained in the following manner: If the gross
amount of all orders or contracts accepted ag¬
gregate five thousand dollars and not exceeding
ten thousand dollars, he shall pay the sum of
ten dollars; if the amount of such orders or con¬
tracts is more than ten thousand dollars and does
not exceed twenty thousand dollars, fifteen dol¬
lars; if the amount of such orders or contracts
exceeds twenty thousand dollars and does not ex-
16
ceed fifty thousand dollars, twenty-five dollars;
if the amount of such orders or contracts exceeds
fifty thousand dollars and does not exceed one
hundred thousand dollars, fifty dollars; if the
amount of such orders or contracts exceeds one
hundred thousand dollars and does not exceed
one hundred and fifty thousand dollars, one hun¬
dred and fifty dollars; if the amount of such
orders or contracts exceeds one hundred and fifty
thousand dollars and does not exceed two hun¬
dred thousand dollars, two hundred dollars; if the
amount of such orders or contracts exceeds two
hundred thousand dollars, two hundred and fifty
dollars; and when such contractor shall have ob¬
tained a license for any year for which he has
paid a license tax of less than the maximum above
prescribed he shall not accept any contract or
contracts during such year, the aggregate amount
of which exceeds the maximum amount for which
his license was obtained, unless and until he shall
have paid such additional sum as will make the
total license tax paid by him for that year suf¬
ficient to cover the aggregate amount of such con¬
tract or contracts as prescribed above; and unless
he pays such additional sum he shall be deemed
to be acting without a license. The payment of
the license in one county in the State, as evi¬
denced by the license or official certificate of the
probate judge, shall be sufficient.
6 Schedule 35. COTTON BUYERS.—Each per-
" c " ' son, firm or corporation whose principal business
is buying cotton, twenty-five dollars, which shall
entitle him to buy cotton in any county in this
State.
Schedule 36. COTTON COMPRESS.—For
ib sch 36. eac^ P61*15011 owning or operating any compress
for the purpose of compressing cotton, for each
compress compressing not more than fifty thou¬
sand bales, fifty dollars; for each compress com¬
pressing more than fifty thousand bales in any
one year, one hundred dollars.
Schedule 37. COTTON OIL MILL.—For every
ib., sch. 37. person operating any cotton seed oil mill, peanut
17
mill, cotton mill or cotton factory, yarn mill, rope
mill, hosiery mill, ten dollars, where the invest¬
ment for plant and fixtures is less than twenty
thousand dollars; on every plant where the in¬
vestment is twenty thousand dollars and less than
fifty thousand dollars, thirty dollars; on every
plant where the investment is fifty thousand dol¬
lars and less than one hundred thousand dollars,
fifty dollars; on every plant where the invest¬
ment is one hundred thousand dollars and less
than five hundred thousand dollars, one hundred
dollars; on every plant where the investment is
five hundred thousand dollars and less than one
million dollars, one hundred and fifty dollars;
on every plant where the investment is one mil¬
lion dollars or over, two hundred dollars.
Schedule 38. COFFINS, DEALERS IN.—
Each dealer in coffins in unincorporated places or
towns of one thousand inhabitants or less, ten ib„ sch. 38.
dollars; in town and cities of over one thousand
inhabitants and not exceeding seven thousand in¬
habitants, twenty dollars; in cities of over seven
thousand and not exceeding thirty-five thousand
inhabitants, fifty dollars; in cities of over thirty-
five thousand inhabitants, one hundred dollars.
For each embalmer, ten dollars.
Schedule 39. Each manufacturer of coffins, ib„ sch. 38V6.
one hundred dollars.
Schedule 40. DETECTIVE AGENCIES.—
Each person engaged in the business of operating
a detective agency, or each company or corpora-Ib- Sch- 39-
tion doing business as such in this State, fifty
dollars.
Schedule 41. DEVICES.—For each device
used by persons as a source of profit to them- Ib Sch 40
selves, such as throwing at wooden figures, or
any object of like character, striking at an object
to test the strength, blowing to test the lungs, or
other devices of like character, or for operating
a cane rack, a knife rack, or similar rack or table,
twenty-five dollars, to be paid in each county in
which it is operated, but this sub-division shall
18
not be so construed as to legalize the operation
of any device which is now prohibited by law.
Schedule 42. DENTISTS.—Each person prac¬
ticing the profession of dentistry shall pay an
ib., sch. 4i. annual license of five dollars to the State, but no
license shall be paid to the county. If such busi¬
ness is conducted as a firm or as a corporation in
which more than one dentist is engaged, each
dentist so engaged shall pay a license of five dol¬
lars, provided further that no dentist shall be
required to pay a license until he has practiced
his profession for two years.
Schedule 43. DIRECTORIES.—E'ach person
ib., sch. 42. compiling, selling or offering for sale directories:
In cities or towms of fifty thousand inhabitants or
over, fifty dollars; in cities or towns of twenty
thousand and less than fifty thousand inhabi¬
tants, twenty-five dollars; in cities or towns of
ten thousand and less than twenty thousand in¬
habitants, ten dollars.
Schedule 44. DOCTORS, MEDICAL.—Each
person engaged in the practice of medicine, ex¬
cept Confederate veterans and veterans of the
Spanish-American war and veterans of the war
Ib Sell 43
with Germany, including members of the Volun¬
teer Medical Service in the war with Germany,
shall pay an annual license of five dollars to the
State, but no license shall be paid to the county.
If such business is conducted as a firm, or as a
corporation in which more than one person is en¬
gaged, each person engaged shall pay a license
of five dollars; provided further that no license
shall be required until such person has practiced
his profession for two years.
Schedule 45. ENGINEERING.—Each person
ib., sch. 45. practicing the profession of civil, electrical, min¬
ing or mechanical engineering, shall pay an
annual license of five dollars to the State, but no
license shall be paid to the county. If such busi¬
ness is conducted as a firm or corporation in
which more than one engineer is engaged, each
engineer so engaged shall pay a license of five
dollars; provided that no such engineer shall be
19
required to pay this license until after he has
practiced his profession for two years in this
State or elsewhere.
Schedule 46. ENTERTAINMENTS. — For
each entertainment in towns or cities of over one
thousand inhabitants, where dancing is had or u>.. sch. 46.
permitted to be had, and where an admission fee
is charged, five dollars for each entertainment;
but this shall not apply to an entertainment given
in a regularly licensed theatre.
Schedule 47. FEATHER RENOVATING.— ib., sch. 47.
For each person soliciting or engaged in cleaning
and renovating feathers, in each county, one hun¬
dred dollars.
Schedule 48. EXPRESS COMPANIES.—
There is hereby levied and shall be collected from
every express company doing an express business
between points wholly within this State and with-Ib- Sch- 48-
out reference to its inter-state business, whether
incorporated under the laws of this State or
whether incorporated at all, a license or privilege
tax of four thousand dollars, which shall be paid
to the treasurer of said State by said company
on or before the expiration of the fifteenth day
of each fiscal year, provided that any express
company which operates on less than fifty miles
of railroad shall pay an annual tax of two hun¬
dred and fifty dollars, and provided, that any ex¬
press company which operates on more than fifty
miles of railroad and less than two hundred miles
of railroad shall pay an annual license of five
hundred dollars; and provided further that all
express companies that operate on over two hun¬
dred and not over five hundred miles, shall pay
an annual tax of two thousand five hundred dol¬
lars. (a) In addition to said amount paid to the
State as aforesaid for State purposes, there may
be levied and collected by the several towns and
cities of the State from said express company or
companies for the privilege of doing business
within the municipal limits, a privilege or license
tax to be computed and based on the population
20
of said cities, as fixed by the last Federal census,
as follows, to-wit: (b) In municipalities having
a population of five hundred people or less than
this number, two dollars and fifty cents per
annum, (c) In municipalities having a popula¬
tion of five hundred people and over, and not ex¬
ceeding one thousand, fifteen dollars per annum,
(d) In municipalities having a population of one
thousand and not exceeding two thousand, twen¬
ty-five dollars per annum, (e) In municipali¬
ties having a population of two thousand, and not
exceeding three thousand, thirty-five dollars per-
nanum. (f) In municipalities having a popula¬
tion of three thousand, and not exceeding four
thousand, forty-five dollars per annum, (g) In
municipalities having a population of four thou¬
sand and not exceeding five thousand, seventy-
five dollars per annum, (h) In municipalities
having a population of five thousand and not ex¬
ceeding ten thousand, one hundred and twenty-
five dollars per annum, (i) In municipalities
having a poulation of ten thousand and not ex¬
ceeding fifteen thousand, one hundred and seven¬
ty-five dollars per annum, (j) In municipalities
having a population of fifteen thousand and not
exceeding twenty thousand, two hundred dollars
per annum, (k) In municipalities having a
population of twenty thousand and not exceeding
twenty-five thousand, two hundred and fifty dol¬
lars per annum. (1) In municipalities having a
population of twenty-five thousand and not ex¬
ceeding thirty thousand inhabitants, three hun¬
dred dollars per annum, (m) In municipalities
having a population of thirty thousand and over,
five hundred dollars per annum, (n) The
license or privilege taxes above provided shall be
paid to the State and several towns and cities ac¬
cording to population as above stated, shall be in
lieu of all other license or privilege taxes required
of said express companies in this State, by an
authority thereof, and shall be in lieu of all other
taxes of whatever nature, except franchise, in¬
come, and except ad valorem tax on tangible and
21
intangible property of said company located in
this State.
Schedule 49. EYE-GLASSES.—For each per¬
son engaged in the business of selling spectacles n>.. s«h. 49.
or eye-glasses, five dollars.
Schedule 50. FERTILIZER FACTORY.—
For each person owning or operating any fer¬
tilizer factory in which the capital invested does
not exceed twenty-five thousand dollars, fiftyIb- Sch- B0-
dollars; in which the capital invested exceeds
twenty-five thousand dollars and does not ex¬
ceed fifty thousand dollars, one hundred dollars
in which the capital invested exceeds fifty thou¬
sand dollars and does not exceed one hundred
thousand dollars, two hundred dollars; in which
the capital invested exceeds one hundred thou¬
sand dollars, two hundred and fifty dollars for
each factory. For each fertilizer mixing plant,
■fpffpon rlnllsivq
Schedule 51. BANKRUPT SALES, ETC.—
Before any person, firm or corporation shall sell
or be engaged in the business of selling goods,
wares, merchandise, or other personal property,
such -sales being advertised as bankrupt, in¬
solvent, insurance, assignee, trustee, testator, gch 51
executor, administrator, receiver, auction, syn¬
dicate, railroad or other wreck, wholesale or
manufacturers' or closing out sale, or as goods
damaged by smoke, fire, water or otherwise, such
person, firm or corporation shall file an applica¬
tion with the probate judge of the county where
such sale is held, or to be held, for a license,
which application shall be accompanied by an
affidavit stating all the facts, relating all the
reasons for and character of such sale so adver¬
tised and represented, and including the state¬
ment of the names of the persons from whom the
goods, wares and merchandise, or other personal
property wras obtained, the date of delivering to
the person applying for such license and the place
from which said goods, wares and merchandise,
or other personal property was last taken or
bought and all details necessary to exactly locate
22
and fully identify the said goods, wares and mer¬
chandise, or other personal property, and shall
further, pay to the judge of probate as a license
for the privilege of selling such goods, wares,
merchandise, or other personal property, the sum
of one hundred dollars, and such license shall be
required in each county in which such business
may be conducted; and upon the filing of such
application and affidavit and payment of said
sum, the judge of probate shall issue a license
to each applicant; but the provisions hereof shall
not apply to bona fide sales of general assignees
for the benefit of creditors, or bona fide trustees
selling under power of sale in any deed of trust
or mortgage or lien, executors and administrators
selling the goods of their decedent, or to any other
officer selling the property under legal process,
or to regularly licensed auctioneers selling bona
fide at public outcry in the usual course of their
business.
Schedule 52. FIRE-WORKS.—Each dealer in
fire-works such as roman candles, sky rockets,
torpedoes, fire crackers, cannon crackers, cap
guns, devil wheels and such other articles com-
ib sch 52 monly known as fire-works, in cities, or within
two miles of said cities, of twenty-five thousand
population or more, fifty dollars; in cities or
within two miles of said cities of ten thousand
population and not more than twenty-five thou¬
sand, thirty dollars; in cities or within two miles
of said cities of five to ten thousand population,
twenty dollars; in all other places, ten dollars.
Schedule 53. FLYING JENNIES.—For each
flying jenny, called also hobby horses, and merry-
go-rounds, roller coaster, or other device of like
character, in ciites and towns of twenty thousand
ib., sch. 68. inhabitants or over, and within one mile thereof,
thirty dollars per year, ten dollars for each month
or five dollars for each week; in cities and towns
of less than twenty thousand inhabitants, and
more than two thousand inhabitants, or within
one mile thereof, twenty dollars per year, five
dollars for each month, and two dollars and fifty
23
cents for each week. In any other places, ten
dollars per year, two dollars per month, and one
dollar per week; provided that whenever any
license is taken out by any person for a flying
jenny, merry-go-round, or other device for a
whole year, such person may operate such device
at any point in the county where the license is
taken out, provided that no person shall be per¬
mitted to operate such device in any locality for
which a higher license is charged than that which
he has paid.
Schedule 54. FORTUNE TELLERS.—For
each fortune teller, palmist, clairvoyant, fifty Ib- Sch- 54-
dollars.
Schedule 55. FRUIT STANDS.—For each
fruit stand in cities or towns of over ten thousand ib., sch. 55.
inhabitants, ten dollars; in other places, five dol-
lclI*S
Schedule 56. FRUIT PEDDLERS.—For each
person engaged in the business of peddling fruit
from a wagon, fifteen dollars for each wagon; Ib-> Sch- 56-
provided this license shall not be required of any
person selling fruit grown by him in this State.
Schedule 57. HORSE DEALERS.—For each
person engaged in the business of buying, selling ib., sch. 57.
or exchanging horses, mules, jacks, jennets,
twenty dollars for each county.
Schedule 58. GYPSIES AND TRADERS.—
For every company of persons who travel from
place to place and dwell in tents or vehicles and ib., sch. 57A.
trade in horses or mules, one hundred dollars in
each and every county in which they do business.
Schedule 59. HOTELS AND LODGING
HOUSES.—Each person, firm or corporation
keeping a public inn or lodging house of fifteen
or more bed rooms where transient guests are ">•. sch. 58.
lodged for pay shall be deemed for the purposes
of this act to be engaged in the business of keep¬
ing a hotel. A transient guest is one who puts up
for less than one week at such hotel, but such a
house is no less a hotel because some of the guests
put up for longer periods than one week. Every
person, firm or corporation keeping a hotel as de-
24
fined in this schedule shall pay an annual license
tax of one dollar for each bed room and fifty
cents for each bath room in such hotel; provided
that hotels at summer and health resorts keeping
open not more than four months in a year, shall
pay only one-half of the license herein prescribed.
If meals, food or refreshments are served to the
general public and charged for, then the addi¬
tional license required to be paid by restaurants,
cafes, lunch counters and public eating houses
shall be paid. If the hotel or lodging house is
conducted in a town of twenty-five thousand or
less inhabitants, or in an unincorporated place,
the license shall be one-half of the foregoing
I*ctt©S
Schedule 60. INSURANCE.—The term "in¬
surance company," as used in this act, shall in¬
clude, fire, life, benefit, accident, indemnity, fidel¬
ity, guaranty, employers' liability, casualty, plate
glass, burglary, automobile, tornado, cyclone,
mutual aid, or industrial companies or associa¬
tions, or any other insurance company charging
a premium for contracts entered into by such
companies, but shall not include fraternal insur-
ib sch 59 ance companies which are not conducted for
profit and insure members only, such as Masons,
Odd Fellows, Knights of Pythias, and similar
orders, nor reciprocal or inter-insurance ex¬
changes. No insurance company shall be ad¬
mitted to or authorized to do business in this
State until it shall file or deposit with the insur¬
ance commissioner a properly certified copy of
its charter or articles of incorporation, and a
sworn statement of its financial condition als
shown by the last annual statement, prepared
in such form as has been determined upon by the
then last Convention of Insurance Commissioners
of the United States, such statement shall be pub¬
lished at the time of filing, without expense to
the State, in a daily newspaper of general circula¬
tion published in the State of Alabama. At the
time of filing the certified copy of the charter
or articles of incorporation of such insurance
25
company together with the financial statement,
the insurance commissioner shall collect from
such company the sum of one hundred dollars
as a filing fee, to be paid into the State treasury,
and thereafter annually before the first day of
March of each year a similar annual statement
shall be filed by the insurance company with the
insurance commissioner, and a like filing fee of
one hundred dollars shall be collected for the use
of the State of Alabama. No license or privilege
tax shall be charged any insurance company by
any county, nor by municipalities upon non-profit
fire and casualty insurance companies or associa¬
tions doing business by mail or through traveling
solicitors or agents, and not maintaining local
agents therein, (a) Every insurance company,
except fraternal benefit associations, desiring to
engage in business in this State, in addition to
complying with the requirements of the preceding
paragraph, shall within the first sixty days of
the fiscal year, file with the insurance commis¬
sioner a statement which shall show that the
insurance company has complied with all the re¬
quirements of the law to authorize it to do busi¬
ness in this State, and shall also show the total
amount of premiums received by it for business
done in this State for the preceding fiscal year
ending December 31st, less return premiums,
which statement shall be verified by the affidavit
of an officer of the company having knowledge
of the facts, and shall at the same time pay to
the insurance commissioner the following
amounts, that is to say: (b) Each foreign fire
or marine insurance company shall pay one and
one-half dollars on each one hundred dollars, and
every other foreign insurance company shall pay
two dollars on each one hundred dollars of the
gross premiums received by it for business done
in this State, less return premiums, whether the
same are actually received by said company in
this State or elsewhere, during the year ending
the 31st day of December preceding, as a tax or
license for doing business in this State during
26
the current year. Provided that any insurance
company applying for admission to transact busi¬
ness in the State of Alabama shall be required to
deposit with the commissioner of insurance the
sum of five hundred dollars, to be certified by
said Commissioner into the State treasury as are
other funds collected by the insurance depart¬
ment. Provided further that any foreign insur¬
ance company entering the State shall, on or be¬
fore March first, remit with their statement to
the commissioner of insurance the taxes as re¬
quired by the first of this section, on business
written in Alabama for the preceding calendar
year, or fraction thereof, in which they entered.
After the insurance company has been operating
in this State for one complete calendar year they
shall compute their business done in Alabama
during said year, and upon this basis they shall
pay their taxes for that and the succeeding year,
and they shall be allowed credit for said sum of
five hundred dollars deposited with the com¬
missioner of insurance toward the payment of
said taxes, and if the said five hundred dollars
is more than the two years' taxes, the State audi¬
tor is authorized to draw his warrant upon the
State treasurer in favor of said insurance com¬
pany for such excess, upon a certificate from the
commissioner of insurance. Each succeeding
year the tax shall be based and paid on business
done in Alabama for the preceding calendar year,
as set forth in this schedule. Domestic insurance
companies shall pay to the insurance commis¬
sioner one dollar on each one hundred dollars of
gross premiums, less return premiums received
by it for business done in this State during the
preceding fiscal year ending December 31st, as a
tax for the current year, whether or not same
are actually received in this State or elsewhere,
and no credit or deduction of any kind shall be
allowed on account of the cost of re-insurance
taken by such company in a company not au¬
thorized to do business in this State, provided
that such domestic company shall at the end of
27
the first complete calendar year of its opera¬
tions pay to the commissioner of insurance an
amount equal to one dollar on each one hundred
dollars of gross premiums, less return premiums,
as a tax for the first year of its operations in
this State. The books of said company shall be
accurately kept and shall show the date of re¬
ceipt and number of policy, and character and
amount of each premium so received by it for
business done in this State and the name and ad¬
dress of each person from whom such premium
was received. Said books shall always be open
to the inspection of the insurance commissioner
and the State Tax Commission. Any insurance
company failing to file such statement with the
insurance commissioner, or wilfully failing to
keep its books in substantial compliance with the
provisions of this schedule, or refusing to allow
an inspection of its books at any time by the
insurance commissioner, shall be guilty of a mis¬
demeanor and shall pay to the State, in addition
to said taxes, the sum of five hundred dollars
within sixty days from the date of notice from
the insurance commissioner of such delinquency
and shall be liable to a penalty of double the
amount of such tax or license, and shall also be
barred from transacting any business of insur¬
ance in this State until such taxes and penalties
are fully paid. No officer or any board shall
have power or authority to remit or compromise
any portion of the penalties herein prescribed.
After the year 1915 no license or privilege tax,
or other charge for the privilege of doing business
shall be imposed by any municipal corporation
upon any fire or marine insurance company doing
business in such municipality, except upon a per¬
centage of each one hundred dollars of gross
premiums, less return premiums, on policies
issued during the preceding year on property
located in such municipality; provided that such
percentage shall not exceed four dollars, and
major fraction thereof, of such gross premiums;
and no credit or deduction of any kind shall be
28
allowed or made on account of the cost of re¬
insurance by such company in a company not
authorized to do business in this State; provided,
however, that any municipality may charge a
flat minimum license at the beginning of each
year for new companies doing business therein,
on which there shall be an adjustment at the
expiration of such year upon such percentage as
may be fixed by said municipality; and provided
further that such percentage shall not exceed
four per cent of the gross premiums, less return
premiums, collected by such companies on policies
issued during the preceding year in such munic¬
ipality. And in addition to said amount paid to
the State, there may by ordinance be levied and
collected by the several cities and towns of the
State from every insurance company, other than
fire and marine insurance companies, for the
privilege of doing business within the limits of
said cities and towns, a privilege or license tax,
to be computed and based on the population of
said cities and towns as fixed by the last Federal
census, not exceeding the following scale, to-wit:
(a) Each such insurance company, in cities and
towns having a population of five thousand or
less, ten dollars; and one dollar on each one hun¬
dred dollars and major fraction thereof, of the
gross premiums, less return premiums, received
during the preceding year on policies issued dur¬
ing said year to citizens of said cities and towns.
(b) Each such insurance company, in cities and
towns having a population of five thousand and
not over ten thousand, fifteen dollars, and one
dollar on each one hundred dollars and major
fraction thereof, on gross premiums, less return
premiums, received during the preceding year on
policies issued during said year to citizens of said
towns and cities, (c) Each such insurance com¬
pany, in cities and towns having a population of
ten thousand and not exceeding fifty thousand,
twenty dollars, and one dollar on each one hun¬
dred dollars and major fraction thereof, of gross
premiums, less return premiums, received during
29
the preceding year on policies issued during said
year to citizens of said cities and towns, (d)
Each such insurance company, in cities and
towns having a population of more than fifty
thousand, fifty dollars, and one dollar on each
one hundred dollars and major fraction thereof,
or gross premiums, less return premiums, re¬
ceived during the preceding year on policies
issued during said year to citizens of said cities
and towns. Upon the payment or tender of the
amount named in such ordinance of any city or
town, any such insurance company which is au¬
thorized to do business in this State shall be per¬
mitted to do business in said city or town, through
its agents who shall not be subject to or required
to pay further privilege or occupational tax for
representing such company or soliciting business
for it. On the 31st day of December of each
year, or within sixty days thereafter, each insur¬
ance company which did any business in any city
or town in this State during any part of the pre¬
ceding year shall, if a license or privilege tax is
imposed by said city or town on such insurance
companies, furnish the mayor or executive head
of such city or town a statement in writing duly
certified, showing the full and true amount of
gross premiums received during the preceding
year, as provided under this act, and shall accom¬
pany such statement with the amount of license
tax due according to the foregoing schedule.
Failure to furnish such statement or to pay such
sum shall subject the company and its agents to
such penalties as the ordinance of such city or
town may prescribe for doing business therein
without a license. Each foreign insurance com¬
pany desiring to carry on a business in this State,
and each domestic insurance company, shall at
the time of filing its annual statement procure
from the insurance commissioner a certificate
or license for each agent or other repres3ntative
of such company soliciting business in this State,
showing that said company is authorized to do
business, and that said agent or other representa-
30
tive is authorized to represent such company, and
the commissioner shall collect for the use of the
State for each certificate or license issued by him
a fee of four dollars and for each official seal
impressed on said certificate a fee of one dollar.
To facilitate the collection of premium taxes and
fees for agents, all stock fire and casualty insur¬
ance companies doing business in this State shall
issue all policies upon property or risks in this
State through resident agents, duly licensed, who
shall countersign all such policies. Each agent
shall collect and retain the usual commission paid
by the insurer except that not over one-half of
such commission may be paid to a licensed non¬
resident agent or broker and such agents shall
keep a true record of all policies thus issued or
countersigned, and shall, upon request, furnish
a verified copy thereof to the commissioner to
aid him in the collection of all premium taxes
due in this State. For failure of any agent to
comply with the provisions of this paragraph,
the commissioner shall, for a first offense suspend
the license of such agent for not exceeding six
months, and for a second offense, revoke such
license. Special resident or non-resident agents,
non-resident brokers and resident solicitors must
also be licensed but shall not issue or countersign
fire or casualty insurance policies. Any person
who may desire to place his insurance in foreign
companies not authorized to do business in this
State, may place such insurance, but the person
placing such insurance shall at once make return
of his action on this behalf to the insurance com¬
missioner, together with four per cent of the
gross premium paid on the insurance so placed;
and it shall be lawful under such contracts of
insurance for any person to adjust a loss under
same. Any person failing to report such insur¬
ance placed by him in unauthorized companies
and to make payment of the tax named within
thirty days after date of receiving policy shall
be required to pay a tax of eight per cent. And
adjuster who directly or indirectly enters into
31
an adjustment of any loss before the tax referred
to above has been paid, shall be subject to all the
pains and penalties inflicted by the laws of this
State upon agents for acting as agents of un¬
licensed insurance companies and in addition
thereto such adjuster and insurance company, or
companies, represented by him shall be forever
barred from adjusting losses or doing business
in this State.
Schedule 61. ICE FACTORIES.—For eachIb Sch 60
ice factory, one dollar per annum for each ton
capacity per day.
Schedule 62. JUNK DEALERS.—For each
junk dealer in cities and towns of under three
thousand inhabitants, or within ten miles thereof,
twenty dollars; in cities and towns of three thou- Ib-> Sch. 61.
sand and less than ten thousand inhabitants, forty
dollars; in cities and towns of ten thousand and
less than fifty thousand inhabitants, seventy-five
dollars; in cities and towns of fifty thousand in¬
habitants and over, one hundred and fifty dollars.
Each junk dealer, his clerk, agent or employee
shall keep a book open to inspection, in which he
shall make entries of all articles of railroad iron
or brass, pieces of machinery and plumbing ma¬
terial, automobile tires, parts and accessories pur¬
chased by him, together with the name of the
party from whom purchased, and upon failure
to keep such book or record and produce it on
demand, the dealer shall forfeit his license. Each
junk dealer, his clerk, agent or employee to whom
any new and unused articles of railroad brass
and iron, and pieces of machinery, automobile
tires, part^ and accessories shall be presented for
sale shall notify the police authorities that such
articles are offered for sale, within a reasonable
time thereafter; otherwise his license shall be
forfeited.
Schedule 63. LAUNDRIES.—For each laun¬
dry other than those run by hand power: In
cities and towns of thirty-five thousand inhabi- Ib Sch 62
tants and over, fifty dollars; in cities and towns
of less than thirty-five thousand inhabitants and
32
not less than seven thousand inhabitants, twenty-
five dollars; in all other places, fifteen dollars.
For each laundry operated by hand power ten
dollars, provided that no license shall be required
of persons commonly designated "washwoman."
This shall apply to hotels that make a charge for
laundry work.
Schedule 64. ATTORNEYS.—Each attorney
ib sch 63. en&al?ed *n the practice of law shall pay an annual
license of five dollars to the State, but no license
shall be paid to the county. If such business is
conducted as a firm, or as a corporation in which
more than one lawyer is engaged, each lawyer
so engaged shall pay a license; provided, however,
that no lawyer shall be required to pay a license
until after he has practiced his profession for
two years.
Schedule 65. LEGERDEMAIN.—For each ex-
ib., sch. 64. 0f feats of legerdemain of sleight of
hand, or other exhibition or entertainment of
like kind, five dollars.
Schedule 66. LIGHTNING RODS.—For each
person selling or delivering lightning rods, one
ib sch es hundred and fifty dollars for each county in
which they sell or deliver said articles; and for
each wagon and team, or motor vehicle used in
delivering or displaying the same, an additional
sum in each county of fifty dollars; but this
schedule shall not apply to merchants selling
lightning rods at their regular established place
of business.
Schedule 67. MINING COAL.—Every person,
firm, corporation, partnership, joint stock com-
ib., sch. 66. pany or association engaged in the business of
operating a coal mine in this State shall pay to
the State treasurer for the use of the State a
license or privilege tax, by the twentieth day of
each month, for the privilege of operating such
coal mine during the current month in which such
payment is due, in amount equal to two cents per
ton on all coal mined during the last preceding
month in which such mine was operated, accord¬
ing to the run of the mine, whether such mine be
33
an open mine or an underground mine, but no
such tax shall be paid to any county in the State,
providing this shall not apply to wagon mines
which do not load said coal in or on railroad cars,
boats or barges. Railroad weights shall govern
in determining the amount of coal mined, pro¬
vided said coal is loaded in railroad cars.
Schedule 68. MINING IRON ORE.—Every
person, firm, corporation, partnership, joint stock
company or association engaged in the business
of operating an iron ore mine in this State shall
pay to the State treasurer for the use of the StateIb" Sch' 67'
a license or privilege tax, by the twentieth day of
each month, for the privilege of operating such
iron ore mine during the current month in which
such payment is due, in amount equal to three
cents per ton on all iron ore mined during the last
preceding month in which such mine was oper¬
ated according to the run of the mine, whether
such mine be an open mine or an underground
mine, but no such tax shall be paid to any county
in the State. Railroad weights shall govern in
determining the amount of iron ore mined, pro¬
vided said iron ore is loaded in railroad cars.
Schedule 69. MENAGERIE.—For each me¬
nagerie or museum, when not in connection with Ib" Sch' 68'
a circus, for each day's exhibition, twenty-five
dollars.
Schedule 70. MONUMENT DEALERS.—For
each person who is engaged in the business of
selling or erecting monuments or tombstones in
the State, five dollars for each county in which Ib" Sch'm'
he sells or erects such monuments or tombstones,
provided that this shall not apply to benevolent
and fraternal societies that place monuments at
the graves of their members.
Schedule 71. MONEY LENDERSEvery
person, firm, or corporation whose principal busi¬
ness is lending money, shall pay an annual license ib., sch. 70.
of one hundred dollars, and this schedule shall
apply to all persons engaged in business, whether
organized under the laws of this State or any
other State or country, but shall not apply to
34
banks or banking institutions regularly organ¬
ized as such. The payment of the license in one
county of the State, as evidenced by the license or
official certificate of the judge of probate, shall
be sufficient; provided, however, that if an office
is maintained in more than one county the license
shall be payable in each county where an office is
maintained.
Schedule 72. MORTGAGES: No mortgage,
deed of trust, contract of conditional sale, or other
instrument of like character which is given to
secure the payment of any debt, and which con¬
veys any real or personal property situated within
this State, or any interest therein, shall be re¬
ceived for record unless the following privilege or
license taxes shall have been paid upon such in-
Aug. 22, 1923, strument before the same shall be offered for
sec. 4%. record, to-wit: Upon all such instruments which
are executed to secure any indebtedness which
shall not exceed one hundred dollars, there shall
be paid the sum of fifteen cents, and upon all in¬
struments which shall be executed to secure the
indebtedness of more than one hundred dollars
there shall be paid the sum of fifteen cents for
each one hundred dollars of such indebtedness, or
fraction thereof, which is secured by said mort¬
gage, deed of trust, contract of conditional sale,
or other instrument of like character, (b) If
any part of the indebtedness which the mortgagor
or debtor in any other instrument is authorized
to incur under the terms of the instrument has
not been, or will not be, presently incurred at
the time such instrument is offered for record,
the tax shall be paid on the amount of indebted¬
ness presently incurred, and the State Tax Com¬
mission, upon the petition of the owner of any
such instrument, or upon the petition of the agent
or attorney of such owner, shall ascertain to its
own satisfaction the amount then taxable, and the
amount to be incurred thereafter, and determine
the amount upon which the tax shall be paid at
the time such instrument is offered for record,
and shall endorse its findings on such instrument.
Upon the presentation of such instrument, with
such endorsement thereon, the judge of probate
of any county in which the instrument is offered
for record, upon the payment of the tax upon the
amount so ascertained by the State Tax Commis¬
sion and the recording fees of the probate judge,
shall accept the same for record. The State Tax
Commission shall also require the owner of such
instrument to execute a bond, in an amount suf¬
ficient to secure the State the privilege tax to be¬
come due and payable under this section upon
the amount of the indebtedness to be incurred
thereafter, such bond to be approved by the State
Tax Commission and payable to the State of Ala¬
bama, and conditioned that the owner of such in¬
strument will promptly report to the said State
Tax Commission and to the porbate judge of the
county where said instrument is first filed for
record, whenever such owner or his successor in
interest incurs any additional indebtedness there¬
under, and the amount so incurred; and that the
said owner of such instrument will pay or cause
to be paid to the judge of probate of the county
in which said mortgage is first filed the privilege
or license tax required under this section, upon
the accrual of any additional indebtedness, and
that the said owner of such instrument will re¬
port to the said probate judge and the State Tax
Commission during the month of September of
each year the amount of all indebtedness and all
bonds, debentures, notes or other forms of in¬
debtedness, incurred or certified and delivered
under said instrument to such date, and the
amount so certified and delivered during the pre¬
ceding twelve months, and the aggregate of all
such evidences of indebtedness certified and de¬
livered under such instrument prior to such year.
The bond executed to secure payment of the tax
herein required shall cover a term of five years,
and after the expiration of said term of five
years, the owner of the instrument offered for
record shall execute such further bond as may be
required by the State Tax Commission covering
36
the succeeding term of five years, and thereafter
every term of five years, in the same manner so
long as any of the indebtedness authorized to be
incurred by such instrument has not been in¬
curred with like condition and in such sum as the
said Commission may prescribe: (c) That
when any deed is filed for record which recites
that part of the purchase money is unpaid, such
deed to the extent of such unpaid balance shall
be held and treated as a mortgage, and the mort¬
gage tax shall be collected by the judge of probate
in addition to the tax for recording the instru¬
ment as a deed before recording the same, unless
said balance of purchase money shall be secured
by mortgage or deed trust which has already been
filed for record, and the tax thereon paid, and the
fact of such prior payment shall be endorsed on
the deed. When any such deed is recorded and
the tax thereon is paid, and thereafter a mort¬
gage securing the debt is filed for record, the
same shall be admitted to record without the pay¬
ment of the mortgage tax and the fact of such
prior payment shall be endorsed on the deed,
(d) The privilege taxes required by law to be
paid on mortgages, deeds of trust and similar in¬
struments shall not be required on or for the fil¬
ing of any such instrument, provided additional
or substituted security for any indebtedness
secured by an instrument previously filed, upon
the filing of which the taxes provided by law
have been paid or which was filed at a time when
no such privilege taxes were required by law,
provided the secured indebtedness remains un¬
changed in amount and in time of maturity, (e)
Upon the filing for record of such mortgage, deed
of trust, contract of conditional sale or other in¬
strument of like character, the person to whom
the same shall be made payable, or his agent shall
present the said instrument to the judge of pro¬
bate, of the county in which the property con¬
veyed thereby, or any part thereof is situated, and
shall pay to the probate judge the amount of the
tax required under this section to be paid upon
37
such mortgage, deed of trust, contract of condi¬
tional sale, or other instrument of like character,
and upon such payment the probate judge or his
clerk shall certify on said mortgage, deed of trust,
contract of conditional sale, or other instrument
of like character, the fact that the said tax has
been paid, and when so certified by the probate
judge or his clerk, such instrument shall be ad¬
mitted to record in any county wherein any of
the property mentioned in said instrument is
situated, without the payment of any further
tax thereon, except the fee to the probate judge
for recording such instrument, and such certifi¬
cate of the probate judge shall be recorded by
such probate judge when such instrument is
recorded. The tax herein provided for shall be
paid upon all contracts for the sale of real or per¬
sonal property, whether the same be in the nature
of a conditional sale, or a bond for title, and no
such contract shall be received for record until
such tax shall have been paid, (f) When the
time for the payment of the indebtedness secured
by any such mortgage, deed of trust, Contract of
conditional sale, or other instrument in the nature
of a mortgage, is extended or renewed, and the
extent or renewal contract is offered for record
the tax required in this section shall be paid on
the amount of indebtedness so extended or re¬
newed; and the same shall be governed in all
respects by the provisions of this subdivision.
There shall be no ad valorem tax collected on any
such instrument, or the debt secured thereby
which shall have paid the tax prescribed by this
section, either State, county or municipal, (g)
Of the taxes collected by the probate judge under
this section there shall be paid to the county
treasurer of the county in which such taxes are
collected one-third of the amount collected by
him, to be accounted for by him, and the remain¬
ing two-thirds of said amount collected, to the
State treasury. The probate judge shall receive
five per cent of the amount collected by him as
compensation for his services in collecting said
38
money, and certifying said instrument, said five
to be retained by him out of the moneys collected
by him under this section; but when the property
described in said instrument is situated within
different counties within this State, then the pro¬
bate judge who collects said taxes shall pay over
the amount due the county treasury to the county
treasurer of each of the different counties in
which said property is situated an amount of said
taxes that would be in proportion to the value of
the property therein as compared to the value of
the whole property within this State described in
said instrument, (h) If any part of the prop¬
erty embraced or described in any instrument
which is required under this section to pay a
record privilege tax is located without this State,
the indebtedness upon which the tax shall be paid
for the privilege of recording such instrument
shall be that proportion of the indebtedness
secured by the instrument which the value of the
property located in this State bears to the whole
property described in said instrument. The
State Tax Commission may ascertain the value of
the whole property, and of that part of it which
is located within this State, for the purpose of
ascertaining the amount of the indebtedness upon
which said tax shall be paid. And the value of
that part of the property located within this State
and the amount of the indebtedness upon which
such tax shall pe paid shall be ascertained in the
following manner: First, the owner of any such
instrument, or his agent, or attorney, may peti¬
tion the State Tax Commission to ascertain the
value of the whole property, and of that part of
which is located within this State, and the amount
of the indebtedness upon which such tax shall be
paid, and the State Tax Commission, after hear¬
ing such evidence as may be offered, shall fix and
determine the value of that part of the property
located within this State and the amount of the
indebtedness upon which the tax shall be paid and
shall endorse its findings on such instrument and
upon the presentation of said instrument, with
39
such endorsements, to the probate judge of the
county in which any part of the property is
located, such instrument upon the payment of the
tax upon the amount of such indebtedness as so
ascertained by said State Tax Commission and of
the recording fees of the probate judge; or, sec¬
ond, the owner of any such instrument, or his
agent or attorney, may have such instrument
recorded by paying to the probate judge of the
county in which the instrument is offered for
record, the privilege tax on the entire amount of
the indebtedness secured by such instrument, and
may thereupon present his petitions to the State
Tax Commission wtihin thirty days after such
instrument is recorded, and it shall be the duty
of said commission to ascertain the value of the
whole porperty and of that part of it located
within this State, and to fix and determine the
amount of the indebtedness upon which the tax
shall be paid, and said Commission shall there¬
upon ascertain such valuation and fix and deter¬
mine such indebtedness, and shall order the judge
of probate to refund the excess of privilege tax
collected by him and the probate judge shall com¬
ply with such order; and the tax paid upon the
entire amount of such indebtedness shall be held
by the probate judge until the State Tax Com¬
mission determines the amount of the indebted¬
ness upon which such tax shall be paid, (i) Any
probate judge who shall file for record, or shall
receive any mortgage, deed of trust or other in¬
strument in the nature of a mortgage, without
collecting the recording or registration tax pro¬
vided for the recording or registration of such
instruments, or who shall fail to certify the fact
that such tax has been paid before filing and
recording of such instrument, shall be guilty of
a misdemeanor and upon conviction shall be fined
not less than ten nor more than one thousand dol¬
lars. (j) Every petition filed with the State
Tax Commission to ascertain the amount of the
mortgage tax due to be paid under this section
shall, when the property conveyed in the instru-
40
ment offered for record is located in more than
one county of the State shall show the value of
the property conveyed in each county in which
the instrument is to be recorded, (k) Any pro¬
bate judge who fails to keep the abstract of mort¬
gages or other instruments intended to secure the
payment of moneys, which are filed in his office
for record, as he is required by law to keep, shall
be guilty of a misdemeanor, and upon conviction
shall be fined not less than ten nor more than
five hundred dollars.
Schedule 73. DEEDS, BILLS OF SALE,
ETC.—No deed, bill of sale or other instrument
of like character which conveys any real or per¬
sonal property within this State, or which con¬
veys any interest in any such property, shall be
sept. 14, 1923, received for record unless the following privilege
s'ec. i. or license tax shall have been paid upon such
instrument before the same is offered for record,
to-wit: Upon all such instruments which are
executed to convey real or personal property
situated in this State of the value of five hun¬
dred dollars or less there shall be paid the sum of
fifty cents, and upon all such instruments exe¬
cuted to convey real or personal property situated
in this State of more than five hundred dollars in
value there shall be paid the sum of fifty cents
for each five hundred dollars or fraction thereof
in value of property conveyed by such instru¬
ment. Upon the presentation of any such instru¬
ment for record the judge of probate shall deter¬
mine the amount of tax due thereon and upon the
payment to him of the amount of such tax and
recording fees of the judge of probate he shall
accept the same for record; provided, however,
that upon the presentation for record of any in¬
strument which conveys property situated in two
or more counties of this state the judge of pro¬
bate shall certify the facts of the case together
with a description of the property conveyed by
such instrument to the State Tax Commission
who, after hearing such evidence as may be of¬
fered, shall fix and determine the value of such
41
property-as located in each county and shall cer¬
tify their determination thereof to the judge of
probate, showing the value of such property in
each county separately, and upon the payment to
the judge of probate of the tax due on the value
of all the property in this State conveyed by such
instrument, as so determined, the judge of pro¬
bate shall accept such instrument for record.
The person presenting any such instrument con¬
veying property in two or more counties of this
State may secure immediate filing of such instru¬
ment for record by depositing with the judge of
probate, to be held by him until the amount of
the tax due thereon is determined, an amount
which in the judgment of the judge of probate
will cover the tax herein provided for, and after
the value of the property conveyed thereby is de¬
termined by the State Tax Commission, as pro¬
vided herein, any excess of such deposit over the
amount of tax found to be due on such instru¬
ment shall be refunded to the person offering such
instrument for record. The determination by
the judge of probate of the amount of tax due on
any such instrument is hereby declared to be a
ministerial act and shall not preclude the subse¬
quent collection of the correct amount of tax if
the value of the property thereby conveyed is not
fully disclosed to the judge of probate when such
instrument is offered for record. Upon the fil¬
ing for record of any instrument coming within
the terms of this Act the judge of probate shall
certify thereon the fact that the tax thereon has
been paid, showing the amount of such tax, and
thereafter such instrument shall be received for
record in any county of this State without the
payment of any further tax thereon, except the
fee of the judge of probate for recording such in¬
strument, which certificate shall be recorded with
and as a part of such instrument. Of the tax
collected by the judge of probate under the pro¬
visions of this Act there shall be paid into the
state treasury two-thirds of the amount so col¬
lected and the remaining one-third shall be paid
42
into the county treasury; provided, however, that
the counties' share of the tax collected on any in¬
strument conveying property in more than one
county shall be paid into the county treasuries
of the counties in which such property is situated
in proportion to the value of such property as de¬
termined by the State Tax Commission as herein
provided. The judge of probate shall receive
two and one-half per cent of the amount collected
by him under the provisions of this Act as his
commission for collecting said money and certify¬
ing said instruments, which shall be deducted
from the total amount collected and retained by
him when making settlement of his collections as
required by law. Provided, however, that this
act shall not be so construed or enforced as to
require the payment of privilege tax herein pro¬
vided on mortgages, deeds of trust or other in¬
struments in the nature of a mortgage or deeds
or other instruments with vendor's lien except as
to that part of the purchase price, which is paid
in cash or other articles of value and which pay
no other privilege tax for recording. Provided
that in counties where the Probate Judges are
paid salaries the fee or commission collected or
retained by the Probate Judges for collecting the
tax herein provided for shall be paid by them
into the treasury of their respective counties.
(Schedule 73 effective on and after October
first, 1923.)
Schedule 74. NEWS COMPANIES.—Every
person, firm or corporation engaged in the busi-
peP9S915, 1919' ness selling on railroad trains in this State,
sec. 361, newspapers, periodicals, magazines, candy, fruits,
and articles of like character, shall pay a license
tax at the rate of twenty cents per mile per
annum for each and every mile of track upon
which such person, firm or corporation operates
in this State, and no county license shall be
charged to any person engaged in the business
described in this schedule. The person, firm or
corporation desiring to engage in such business
may take out a separate license for each division
of the railroad upon which it is desired to operate,
43
and such license shall entitle the holder to carry
on the business herein described on all trains
running over such division, such license shall be
paid to the State treasurer, and no county license
shall be paid. Application for such license shall
be accompanied by a sworn tsatement giving the
terminal points on the railroad between which it
is proposed to operate, and the number of miles
between such terminal points. Any person who
shall have paid the license specified in this
schedule shall be entitled to receive a certificate
for each agent which he may employ for making
such sales showing that such license has been
paid, and such certificate shall be exhibited on
demand to any officer authorized to collect State
revenues, as evidence of the right of the holder
to do business and no agent of such licensee shall
carry on such business or make any such sales
unless he shall have such certificate with him.
Schedule 75. NICKLE-IN-SLOT MACHINES.
—For each machine, such as nickle-in-the-slot, or
other device of like character, whether the same
is charged for or not, ten dollars; for each penny-
in-the-slot machine, five dollars. This shall ap¬
ply to music boxes, phonographs, etc., having the gch ?3
nickle-in-the-slot device, but shall not apply to
any device prohibited by law, or to any machine
from which individual drinking cups, postage
stamps, electricity or gas is received for the
amount placed in said machine. Where several
such slot machines are run or operated as a
"penny arcade," or like place of amusement, the
total license on all machines so run or operated
in any one "penny arcade" or like place of amuse¬
ment shall be one hundred dollars per annum in
towns or cities of more than twenty thousand in¬
habitants, for the State, and fifty dollars for the
county, and in all other places, fifty dollars per
annum to the State and one-half of this amount
to the county. This license shall be due and pay¬
able by the person, owner or proprietor of the
establishment, store or place of business in or at
which such slot machine is located, and the State
44
shall have a lien for the payment of such license
upon such machine, which lien may be enforced
by attachment.
Schedule 76. OILS, WHOLESALE—Each per¬
son, firm, corporation or agency selling illuminat¬
ing, lubricating or fuel oils or gasoline at whole¬
sale, that is to say, in quantities of twenty-five
gallons or more, shall pay to the State Treasurer
for the use of the State within two weeks from
the beginning of the fiscal year, the sum of one-
half of one per centum on his gross sales for the
preceding fiscal year, and such payment to the
State Treasurer shall be accompanied by a sworn
statement verified by the person having knowl¬
edge of the facts showing the amount of the gross
sales of such oils and gasoline sold in the State
during the preceding fiscal year. No county
license shall be charged under this schedule. A
copy of said statement shall at the same time be
filed with the State Tax Commission. The books
of such person so engaged in such business shall
be accurately kept and shall show the date, char¬
acter and quantity of such oils, and gasoline re¬
ceived by him for sale in this State, and the name
and post office address of the person from whom
received, and said books shall also show the date,
character and quantity of each sale made, to¬
gether with the name and address of the person
to whom sold; and when consigned to an agent
for sale in this State, the date, character and
quantity of such consignment, together with the
name and address of such agent, and place of
consignment. Such books shall always be open
to inspection of the State Tax Commission. Any
person failing to make such sworn statement, or
making a false statement, or failing to keep his
books in substantial compliance with this sched¬
ule, shall be guilty of a misdemeanor and upon
conviction therefor shall be fined not exceeding
five hundred dollars, and also forfeit to the State
three times the amount of said license on such
gross sales, but no tax shall be paid to the county.
(Note: Schedule 76 as it applies to gasoline,
45
amended by Act approved Feb. 10th, 1923, see
page )
Schedule 77. NEWS STANDS:—For each
person operating a news stand for the sale of ib., sch. 75.
newspapers, magazines and periodicals, five dol¬
lars.
Schedule 78. OCULISTS:—Each oculist, op¬
tometrist, or optician practicing his profession
shall pay an annual license of five dollars to the
State but no license shall be paid to the county.
If such business is conducted as a firm, or cor- ib., sch. 76.
poration in which more than one person is en¬
gaged, each oculist, optometrist or optician so
engaged shall pay a license of five dollars; pro¬
vided further, that no license shall be required to
be paid under this schedule until after such ocul¬
ist, optometrist or optician has practiced his pro¬
fession for two years, nor when the license tax
for selling spectacles or eye glasses has been paid
under schedule 49 of this Act.
Schedule 79. OSTEOPATH:—Each osteopath,
manicurist, chiropodist, or hair dresser practic¬
ing his profession shall pay an annual license of Ib gcb 77
five dollars to the State, but no license shall be
paid to the county. If such business is conducted
as a firm, or corporation in which more than one
person is engaged, each osteopath, manicurist,
chiropodist, or hair dresser so engaged shall pay
a license of five dollars; provided further, that
no osteopath shall be required to pay a license
until after he has practiced his profession for two
years.
Schedule 80. PAWNBROKERFor each
pawnbroker, two hundred and fifty dollars; but
this shall not be construed to allow the sale ofIb > Sch 7S-
pistols unless an additional license is paid as re¬
quired by this Act.
Schedule 81. PACKING HOUSES.—For each
packing house or refrigerating storage plant for 7g]
the wholesale storage and handling of meat or
meat products, one hundred and fifty dollars.
Schedule 82. PHOTOGRAPHER—TRAVEL¬
ING:—For each photograph gallery, or person, Ib Scb 79
46
firm or corporation engaged in photography,
whether the business is conducted at a fixed loca¬
tion : In cities and towns of seventy-five thou¬
sand inhabitants and over, seventy-five dollars;
in cities and towns of less than seventy-five thou¬
sand and not less than thirty-five thousand in¬
habitants, fifty dollars; in cities and towns of
less than thirty-five thousand and not less than
seven thousand inhabitants, twenty-five dollars;
in cities and towns of less than seven thousand
and over one thousand' inhabitants, ten dollars;
in all other places, five dollars. The payment of
the license required by this schedule shall author¬
ize the doing of business only in the town, city or
county where paid. For each transient or travel¬
ing photographer, five dollars in each county in
which he does business.
Schedule 83. PEDDLERS OF MEDICINE
Peddlers of medicine or other articles of like char¬
acter, one hundred dollars for each county in
which they peddle, fifty dollars of said amount
to be paid to the county, said fifty dollars being
the county license. Peddlers of merchandise
other than medicine, fifteen dollars for each
ib., sch. so. county in which they peddle. Peddlers, except
peddlers of medicine, who are otherwise licensed
and except peddlers of tinware, woodenware,
stone or clay hollowware, tanners who manufac¬
ture leather goods, when traveling in vehicles
shall pay thirty-five dollars for each county in
which they peddle. Provided that no peddler's
license shall be required of Union and Confed¬
erate veterans of the Civil War, nor of persons
totally blind, nor of persons who are physically
disabled to do manual labor, who shall obtain a
certificate from the County Health Officer as to
such disability, nor shall this schedule be con¬
strued to require a license of peddlers of fish,
oysters, game, fresh meats, fruits and all farm
products raised by the seller.
Schedule 84. PEDDLERS OF DRUGS, ITIN-
ib„ sch. si. eraNT DOCTORS:—For every itinerant ven¬
dor who shall offer for sale any drug, poison.
47
ointment, or medical preparation intended for
treatment of any disease or injury, who shall by
speech, writing or printing, or any other method
profess to cure or treat disease or injury or de¬
formity by any drug, nostrum or medical prepara¬
tion, two hundred and fifty dollars per annum to
the State, and one-half of such amount in each
county where he does business. But the license
taken out under this schedule shall not be so con¬
strued as to authorize the licensee to practice
medicine or treat persons for disease.
Schedule 85. PIG IRON STORAGEAny
person operating yards or enclosures for the pur- 1"
pose of storing pig iron therein, and selling war¬
rants thereon, or receipts therefor, for each yard
or enclosure, fifty dollars.
Schedule 86. GUNS, RIFLES, ETC.:—For
each person, firm or corporation dealing in shot
guns, rifles, noiseless rifles, or air rifles, and
metallic ammunition, whether principal stock in g h g3
trade or not: In cities and towns of one hun¬
dred thousand inhabitants or over, fifty dollars;
in cities and towns of less than one hundred thou¬
sand inhabitants and not less than thirty-five
thousand inhabitants, thirty-five dollars; in cities
and towns of less than thirty-five thousand and
not less than seven thousand inhabitants, twenty-
five dollars; in all other places, fifteen dollars.
Schedule 87. PISTOLS, MAXIM SILEN¬
CERS, ETC.: For persons dealing in pistols,
maximum silencers, bowie knives, dirk knives, pepio85!' 1919'
brass knucks, or knucks of like kind, whether Soc A-
principal stock in trade or not: in cities and towns
of thirty-five thousand inhabitants and over, one
hundred and fifty dollars; in all other places,
one hundred dollars.
Schedule 88.—PIANO AND ORGAN DEAL¬
ERS.—For each person engaged in the business Sept 15 1919
of selling, renting or delivering pianos, organs,
talking machines, small musical instruments, or sch. V/
all of such articles in this State, either in person
or by agent, consignee or broker, one hundred
dollars as a license to the State for each county
48
in which he may do business, or in which he sells
or attempts to sell such articles, and one-half of
such amount as a license to each such county; but
this license shall not apply to merchants or dealers
having one or more permanent places of business
in this State and keeping any of said articles as a
part or all of their stock in trade. Such mer¬
chants or dealers keeping any of such articles as
a part or all of their stock in trade shall for the
same pay to the State one annual license of one
hundred dollars which may be paid in any one of
the counties in which said permanent place or
places of business is or are established, and the
payment of such license in such county, as evi¬
denced by the certificate of the judge of probate
thereof, shall be sufficient for all other counties
in which they may do business or sell or offer for
sale such articles.
Schedule 89. POOL TABLES:—For each pool
table upon which the game of pin pool, bottle pool
or starboard pool, or other like device is played,
ib.. Sch. S3. one hundred dollars. For each table upon which
the game of pool is played with fifteen balls, more
or less, and not pin pool, twenty-five dollars, pro¬
vided that the provisions of this schedule shall not
apply to pool or billiard tables operated or owned
by private individuals and used in their homes, or
pool or billiard tables operated or owned by
private clubs, social clubs, or Y. M. C. A.'s.
(See page 123, this code.)
Schedule 90. PLUMBERS OR GAS FIT¬
TERS:—For each person doing business as a
«eh. w, jjjggte,. piumber, or steam fitter, or tin shops, in
towns or cities of ten thousand or more inhabi¬
tants, twenty-five dollars, in all other places, ten
dollars.
Schedule 91. PUBLIC HALLS:—For each
ib., sea. as. public hall let to hire, in cities of five thousand
inhabitants or more, twenty-five dollars; of less
than five thousand and more than two thousand
inhabitants, fifteen dollars; in all cities and
towns of two thousand inhabitants or less, ten
49
dollars. But the provisions of this schedule shall
not apply to public halls owned by the city or
town.
Schedule 92. PUBLIC UTILITIESFor each
person, firm or corporation operating a public
utility, such as an electric light or power plant,
street or interurban railroad operated by elec¬
tricity or other motive power, water works, gas
company, or heating company, or other public
utility, except telephone and telegraph companies,
railroad and sleeping car companies, and express
companies, which are otherwise licensed, shall
pay to the State a license tax equal to two mills
on each dollar of the gross receipts of such public
utility for the preceding year. For the first
year's business, (1) Where an existing public
utility is taken over, such license tax payable to
the State shall be equal to two mills on each dollar
of the gross receipts for the preceding year of theIb" Sch- 89
public utility taken over, less whatever sum the
prior operators have paid as such license tax on
the gross receipts for that year, (a) Where no
existing public utility is taken over such license
tax for the first year, as well as for the second
year, shall be based upon the first year's business,
but shall in no event be less than one hundred
dollars for the first year's business. Any person,
firm or corporation establishing a new public
utility shall pay to the State the sum of one hun¬
dred dollars, and shall also at the same time
execute a bond, payable to the State of Alabama,
to insure payment of whatever sum, in addition
to the one hundred dollars, may be due when at
the end of the first year the amount of the gross
receipts for that year are ascertainable. Such
license tax shall be paid to the probate judge of
the county where such public utility does busi¬
ness, and the application for such license shall be
accompanied by a statement made by the presi¬
dent or manager of the public utility corporation,
or by the owner thereof, giving the name of the
person, firm or corporation owning and operating
said public utility, and the principal place of busi-
50
ness thereof, together with a statement under
oath of the amount of the gross receipts of said
public utility for the preceding year. The books
of every person, firm or corporation operating a
public utility shall be at all times open to the in¬
spection of State tax commission. Any person
failing to make such sworn statement or wilfully
making a false statement of the gross receipts
of such public utility shall be guilty of a misde¬
meanor, and upon conviction therefor shall be
fined not exceeding five hundred dollars, and
shall also forfeit to the State three times the
amount of the license on said public utility; but
no license under this schedule shall be paid to the
county or counties. The maximum amount of
privilege or license tax which the several munic¬
ipalities within the State may annually assess and
collect of persons, firms, or corporations operat¬
ing street railroads, electric light and power com¬
panies, gas companies, steam heating companies,
water works companies, incorporated under the
laws of this State or any other State, or whether
incorporated at all or not, shall not exceed two
per cent of the gross receipts of the business of
such person, firms or corporations for the preced¬
ing year; provided that each municipality may
impose a license tax not to exceed two per cent
of its gross income in the municipality. Pro¬
vided that this shall not affect any existing con¬
tract between any municipality and any public
utility operating therein.
Schedule 93. RACE TRACKS:—For each
public race track used for racing at or within five
ib- Sch- 90- miles of any city or town containing less than
five thousand inhabitants, one hundred dollars;
at or within five miles of any city or town con¬
taining five thousand inhabitants or more, two
hundred dollars; provided this schedule shall not
apply to race tracks used by any county or State
fair.
Schedule 94. TICKET BROKER:—For each
ib.. sch. 91. railroad ticket broker, otherwise known as scalp¬
er, or other railroad ticket agent, except agents
51
actually employed by a railroad operated in this
State, in cities or towns of ten thousand inhabi¬
tants or over, one hundred dollars; in cities or
towns of less than ten thousand inhabitants, fifty
dollars.
Schedule 95. RESTAURANTS, CAFES, ETC.
For each restaurant, cafe, lunch counter, or public
eating house where meals, food or refreshments Ib> Sch 92
are served and charged for: In cities and towns
of over thirty-five thousand inhabitants, where
the capital invested does not exceed two hundred
and fifty dollars, ten dollars, exceeding two hun¬
dred and fifty dollars, and not exceeding one
thousand dollars, twenty dollars; exceeding one
thousand dollars, fifty dollars. In cities of four
thousand and not exceeding thirty-five thousand
inhabitants, where the capital invested does not
exceed two hundred and forty dollars, ten dollars;
where the capital invested exceeds two hundred
and fifty dollars, fifteen dollars. In towns of
five hundred inhabitants and less than four thou¬
sand inhabitants, five dollars.
Schedule 96. SEWING MACHINESEach
person, firm or corporation selling or delivering
sewing machines, either in person or through ib., sch. 93.
agents, shall pay twenty-five dollars annually to
the State for each county in which they may sell
or deliver sewing machines, and for each wagon
and team or motor vehicle used in delivering or
displaying the same, an additional license shall be
paid to the State of ten dollars. Provided that
a merchant carrying sewing machines as a part
of his stock in trade, and whose principal busi¬
ness is not selling sewing machines, shall not be
required to pay this license.
Schedule 97. SHOOTING GALLERIES:—
Each person operating a shooting gallery shall ib., sch. 94.
pay an annual license of twenty-five dollars, but
such license may be taken out for one month in
which case the license shall be five dollars per
month.
Schedule 98. SLEEPING CARS, ETC.Any
person or persons, joint stock association or cor-Ib,> Sch- 95-
52
poration engaged in the business of operating
cars not otherwise listed for taxation in this
State, for the transportation, accommodation,
comfort, convenience or safety of passengers, on
or over any railway line or lines in whole or in
part within this State, whether such cars be
termed sleeping, palace, parlor, chair, dining or
buffet cars, or by some other name, shall be
deemed to be a sleeping car company. Each per¬
son, firm, or corporation engaged in the business
of operating or running sleeping cars, (except
railroad companies operating their own sleeping
cars), and doing business in this State, shall pay
in advance on the first day of January of each
year, to the State Treasurer, the sum of eight
thousand dollars, as and for license, privilege and
franchise taxes, and in full satisfaction for all
taxes imposed on sleeping car business of such
person, firm or corporation, and upon the prop¬
erty and intangible assets used in such business,
and no company or person required to pay such
taxes to the State shall be required by any mu¬
nicipality in which it does business by agent to
pay any sum as a license or privilege tax greater
than ten dollars for any such municipality which
may be authorized by law to collect a privilege
tax or license tax of such company or person.
(See sections 72, 82 and 83 of this code for
amendment to above schedule 98.)
Schedule 99. RETAIL SOFT DRINKSFor
each person engaged in the business of selling at
retail non-alcoholic, carbonated or other soft
drinks, kept on hand and sold in bottles, shall pay
an annual license of two and one-half dollars,
(a) Each person engaged in the business of sell-
ib., sch. 96. jng soft drinks in a store or stand, conducting
what is commonly known and called a soda foun¬
tain, including the right to sell at retail non¬
alcoholic, carbonated or other soft drinks, kept
on hand and sold in bottles, shall pay annually
the following license: In unincorporated places,
and towns and cities of not over five thousand
inhabitants, ten dollars; in towns and cities of
53
five thousand and not over fifteen thousand in¬
habitants, fifteen dollars; in cities of fifteen thou¬
sand and not over twenty-five thousand inhabi¬
tants, twenty dollars; in cities of twenty-five
thousand inhabitants or more, twenty-five dol¬
lars. Provided that in all places where the in¬
vestment in the business is three hundred dollars
or less, the license shall be only ten dollars. •
Schedule 100. WHOLESALE SOFT DRINKS.
—Each person other than bottlers operating
plants in this State who are otherwise licensed, ib.. sch. 96%.
engaged in the business of selling at wholesale
non-alcoholic, carbonated or other soft drinks,
shall pay an annual license of fifty dollars.
Schedule 101. SKATING RINKS:—For each
skating rink, twenty-five dollars, provided thatIb- Sch- 97-
skating rinks owned and operated by municipali¬
ties shall be exempt.
Schedule 102. STOCKS AND BONDSFor jb gch 0g
each person dealing in stocks and bonds, fifty
dollars. The payment of the license required by
this schedule shall authorize the doing of business
only in the town, city or county where paid.
Schedule 103. SUPPLY CARS:—The owner,
conductor, or person in charge of every supply
car or cars from which any goods, wares or mer- ib„ sch. 99.
chandise are sold, whether to servants of the rail¬
road company, or to others must pay a license of
one hundred dollars; and the person so licensed
shall thereby be entitled to carry on such busi¬
ness in the car therein named in any county in
which such car is run or drawn; but such county
may charge a license therefor of ten dollars.
Schedule 104. SURGEONS, VETERINARY.
—Each person practicing veterinary surgery Ibm Sch. 100.
shall pay an annual license of five dollars to the
State, but no license shall be paid to the county;
provided that no veterinary surgeon shall be re¬
quired to pay a license until after he has prac¬
ticed his profession for two years.
Schedule 105. REAL ESTATE AGENTS:—
Each person, firm or corporation engaged in buy- Ib Sch 101
ing, selling or renting real estate on commission,
54
when such real estate is situated in this State
shall pay to the State the following license tax:
In cities and towns of ten thousand inhabitants
and over, fifteen dollars; in cities and towns of
less than ten thousand and more than five thou¬
sand inhabitants, ten dollars; in all other places,
five dollars. Provided that if such person, firm
or . corporation also engages in the business of
loaning money, as an incident merely to the real
estate business, they shall also pay an additional
license of fifty dollars.
Schedule 106. REALTY DEALERSEvery
person, firm or corporation who shall, or who
offers to sell in this State any lots or land situated
in another State, or who offers to sell at auction
or advertises any auction sale of town lots, or
ib., sch. 102. the sale by auction or otherwise, of lots in any
sub-division of lands, situated in another State,
shall pay an annual license to the State of five
hundred dollars. Before any license shall be
issued under this schedule, the party desiring to
obtain such license shall cause to be recorded at
his own expense on the deed records in the office
of the probate judge of the county in which the
license is applied for, a full description of the
lands or lots so offered for sale, together with the
location of same, and if the lands have been
divided into lots, shall at his own expense file a
map of said sub-division, which shall be recorded
upon the plat book of the county in the office of
the judge of probate, and reference to said plat
book shall be made on the deed records and noted
in the general, direct and reverse index of said
county. The applicant shall also file and cause
to be recorded, at his own expense, in the office
of the probate judge, evidence of the ownership
of the vendor of said lands or lots, the character
and extent of such ownership, together with a
statement of any and all mortgages or other liens
which may exist thereon.
Schedule 107. TELEGRAPH COMPANIES,
ib.. sch. 108. —Each person, firm, or corporation operating a
telegraph business between points wholly within
55
this State, and without reference to its interstate
commerce or governmental business, shall pay on
or before the fifteenth day of each fiscal year to
the State Treasurer a license or privilege tax
based on the mileage of the telegraph line, or
lines, operated by it in the State as follows:
Each telegraph company whose lines within the
State do not exceed one hundred and fifty miles
shall pay at the rate of one dollar per mile; each
telegraph company whose lines within the State
exceed one hundred and fifty miles shall pay five
hundred dollars, together with one dollar for each
additional mile of such lines within this State;
and no telegraph company which has paid the
license or privilege tax herein required shall be
liable to pay any license or privilege tax to coun¬
ties, and shall not exempt its real estate, fixtures
and other property, which shall be subject to
taxation as other property in the State nor shall
such payment exempt such corporation from the
payment of franchise or income tax. The pay¬
ment of such license or privilege tax to the State
treasurer shall be accompanied by a sworn re¬
port, showing the number of miles of telegraph
lines operated by such company in this State and
in default of such payment or the making of such
report for thirty days after the first day of the
fiscal year, a penalty of double the amount of
such tax shall be imposed upon and collected of
each defaulting company, (a) In addition to
said amount paid to the State as aforesaid for
State purposes there may be levied and collected
by the several towns and cities of the State from
said telegraph company or companies, for the
privilege of doing intra-state business within the
municipal limits a privilege or license tax to be
computed and based on the population of said
cities, as fixed by the last Federal census, as fol¬
lows, to-wit: (b) In municipalities having a
population of one thousand people, or less than
this number, five dollars per annum, (c) In
municipalities having a population of one thou¬
sand and over, and not exceeding five thousand,
56
twenty-five dollars per annum, (d) In munici¬
palities having a population of five thousand and
over, and not exceeding ten thousand, fifty dol¬
lars per annum, (e) In municipalities having a
population of ten thousand and over, and not ex¬
ceeding twenty-five thousand, one hundred dol¬
lars per annum, (f) In municipalities having a
population of twenty-five thousand, and over, and
not exceeding fifty thousand, two hundred and
fifty dollars per annum, (g) In municipalities
having a population exceeding fifty thousand,
five hundred dollars per annum, (h) The
license or privilege taxes above porvided which
shall be paid to the State and several towns and
cities, according to population as above stated,
shall be in lieu of all other license or privilege
taxes required of said telegraph companies in this
State, by any authority thereof, and shall be in
lieu of all other taxes of whatever nature, except
franchise, income, and except ad valorem tax on
tangible and intangible property of said company
located in this State.
Schedule 108. TELEPHONE COMPANIES:
—Each person, firm or corporation operating a
ib sch 104 l°cal telephone exchange, or exchanges, as distin¬
guished from long distance telephone exchanges,
and without reference to its interstate commerce
or governmental business, which it is not pro¬
posed to tax, shall pay on or before the expiration
of the fifteenth day of each fiscal year, to the
State Treasurer, a privilege tax based on the
mileage of the telephone lines operated by it, and
wholly within this State as follows: Each per¬
son, company or corporation operating a tele¬
phone system whose lines within this State do
not exceed fifty miles shall pay at the rate of
twenty-five cents per mile. Each telephone com¬
pany whose lines within this State do not ex¬
ceed one hundred and fifty miles shall pay at
the rate of fifty cents per mile. Each telephone
company whose lines within this State exceed
one hundred and fifty miles and do not exceed
two hundred and fifty miles, shall pay at the rate
57
of one dollar per mile. And each telephone com¬
pany whose lines within the State exceed two
hundred and fifty miles shall pay two dollars for
each mile of line within this State, and in addition
thereto the sum of one thousand dollars; and no
telephone company which has paid a privilege
tax herein required, shall be liable to pay any
additional privilege tax in this State except
licenses required by cities and towns, but the real
estate, fixtures and other local property of such
telephone company shall be subject to taxation as
other property in this State. The payment of
such privilege tax to the State Treasurer shall be
accompanied by a sworn report showing the num¬
ber of miles of telephone lines operated by such
company in this State, and in default of the pay¬
ment of such tax, or the making of such report,
for thirty days after the first day of the fiscal
year, a penalty of double the amount of such
license shall be imposed upon and collected of
each defaulting company. Provided that the pro¬
visions of this schedule shall not apply to com¬
munity telephone lines, and not operated for
profit, but nothing in this schedule shall exempt
such companies from the payment of franchise
or income tax.
Schedule 109. LONG DISTANCE TELE¬
PHONE COMPANIES :—Each person, firm or
corporation engaged in the business of operating
a long distance telephone line, or long distance
telephone system as distinguished from local tele¬
phone exchange, and without reference to its
f , , . , , lb., Sch. 10s.
interstate commerce or government business,
which it is not proposed to tax, where the lines
owned or operated by such company exceed one
hundred miles shall pay in advance on or before
the fifteenth day of each fiscal year, to the State
Treasurer, a license or privilege tax of two dol¬
lars per mile for each line so operated. No tele¬
phone company which has paid the privilege tax
herein required shall be liable to pay any addi¬
tional privilege tax in this State, except licenses
required by cities or towns. The payment of such
58
privilege tax to the State Treasurer shall be ac¬
companied by a sworn report showing the num¬
ber of miles of telephone lines operated by such
company in this State, and also the principal place
of business in this State of such company, and
in default of the payment of such tax, or the
making of such report for thirty days after the
first day of the fiscal year, a penalty of double
the amount of such license shall be imposed upon
and collected from each defaulting company; but
nothing in this schedule shall exempt such com¬
pany from the payment of franchise and income
tax.
Schedule 110. THEATRES:—Each person en¬
gaged in conducting a theatre, vaudeville or va¬
riety show, and each person conducting any other
exhibition, show, entertainment, or performance
to which an admission is charged and not in this
ib., sch. io6. otherwise licensed, shall pay an annual license
for each place of business as follows: In towns
and cities of three thousand inhabitants or less,
and in unincorporated places, fifteen dollars; in
cities of more than three thousand and less than
seven thousand inhabitants, twenty dollars; in
cities of more than seven thousand and less than
twenty thousand inhabitants, thirty dollars; in
cities of more than twenty thousand and less than
thirty thousand inhabitants, forty dollars; in
cities of more than thirty thousand inhabitants,
one hundred and fifty dollars.
Schedule 111. MOVING PICTURE SHOW :—
For each person engaged in conducting a moving
picture show, or show of like character, to which
admission is charged: In cities of thirty-five
ib- Sch- 107- thousand inhabitants and over, two hundred dol¬
lars; in cities and towns of less than thirty-five
thousand and not less than seven thousand in¬
habitants, fifty dollars; in all other places fifteen
dollars, provided that in cities of thirty-five thou¬
sand inhabitants or over in which the theatre is
one mile or more from the city hall the license
shall be sixty dollars per annum.
59
Schedule 112. TRADING STAMPSEvery
person who engages in or carries on the business
of issuing or selling to merchants, trading stamps,
or any device or substitute therefor, or any
stamps or certificates of like character which are
to be given by merchants to purchasers of goods,
wares or merchandise and which said stamps, cer¬
tificates or devices, or substitute therefor, the
person issuing or selling the same agrees to ac¬
cept in payment for goods, wares, and merchan¬
dise kept on hand by himself or another for re¬
demption, or for distribution by the person
issuing or selling such stamps or certificates,
shall pay to the State of Alabama a privilege or
license tax of three per cent on the gross receipts
for such business, and such license or privilege
tax shall in no event be less than one thousand
dollars. The said tax shall be paid in the follow-Ib- Sch- 108-
ing manner: Any person desiring to engage in
such business shall pay on or before the fifteenth
day of the fiscal year to the State Treasurer, the
sum of one thousand dollars, and shall also at the
same time execute a bond, payable to the State of
Alabama, to insure the payment to the Treasurer
of the State of a privilege or license tax of three
per cent of the gross receipts of such business in
this State for one year; if at the end of such year
it shall appear that such three per cent of the
gross receipts exceeds the sum of one thousand
dollars. Any person who takes out a license and
pays therefor the sum of one thousand dollars,
shall on the last day of the fiscal year make out
a sworn return to the State Treasurer of all trad¬
ing stamps, certificates or similar devices issued
or sold during that year, giving the name and
address of every merchant or mercantile estab¬
lishment which has bought or had issued trading
stamps by the person making the return, and if it
appears therefrom that the three per cent of the
amount received from the issue or sale of trading
stamps during the year exceeds the sum of one
thousand dollars, and such person shall pay to the
State Treasurer the excess of said amount, but if
60
such three per cent does not exceed the sum of
one thousand dollars, then no further payment
shall be made, and said bond shall thereafter be
null and void. It shall be a misdemeanor punish¬
able by a fine of not exceeding one thousand dol¬
lars, for any person to issue trading stamps or
certificates, or any device of like character, with¬
out having complied with the terms of this sched¬
ule, and said license or any part thereof herein
required to be paid may be collected by attach¬
ment in any court of this State.
Schedule 113. TRANSFERRING BAGGAGE
ib sch. 109. OR PASSENGERS:—Each person, firm or cor¬
poration engaged in the business of transferring
passengers or baggage to and from dwellings or
hotels, in cities of five thousand or more popula¬
tion, to and from railroad depots, docks, wharves,
or boat landings, operating more than three
vehicles shall pay an annual license of fifty dol-
lclI*S
Schedule 114. DISTILLERS OF TURPEN¬
TINE OR ROSIN:—Each person, firm, partner¬
ship, corporation oy association operating a tur¬
pentine still or stills for the purpose of distilling
or manufacturing spirits of turpentine or rosin,
shall pay an annual privilege tax as follows: On
each still having a capacity of sixteen barrels or
less, twenty dollars; on each still having a capac¬
ity of over sixteen barrels and not over twenty
ib., sch. no. barrels, thirty-five dollars; on each still having a
capacity of over twenty barrels and not over
twenty-five barrels, forty-five dollars; on each
still having a capacity of twenty-five barrels or
over, sixty-five dollars. Each owner or operator
of a turpentine still or stills shall make and file
with the State Auditor a sworn statement by the
first day of October 1919, and on the first day of
October of each year thereafter, showing the
number of stills operated by him or them for any
period of the preceding year, and the capacity of
each still operated. From this statement the
State Auditor shall determine the amount of
license tax due and shall make a draft for said
61
amount and turn same over to the State Treas¬
urer for collection. If any owner or operator of
any turpentine still or stills fails or refuses to
make or file the sworn statement herein required,
the Auditor shall proceed to determine the
amount of tax due hereunder from the best avail¬
able means, and turn the same over to the State
Treasurer for collection, as hereinbefore re¬
quired, and if the license tax determined by the
Auditor to be due is not paid within thirty days
from the date on which payment is demanded by
the State Treasurer, ten per cent of the amount
due shall be added as a penalty, and ten per cent
additional shall be so added for each subsequent
month in which such license tax remains unpaid;
and any person who makes or files false state¬
ment as to the number of stills operated, or as to
the capacity of such still or stills, shall be guilty
of perjury and on conviction shall be punished as
in other cases of conviction for perj ury under the
laws of the State of Alabama.
Schedule 115. TOLL BRIDGE OR FERRY:
—For each toll bridge or ferry where thorough¬
fare tolls are charged for animals or vehicles
crossing the same, when not within two miles of gch
the corporate limits of a city or town of two thou¬
sand inhabitants, where the income is more than
three hundred dollars and less than six hundred
dollars per annum, five dollars; for the same in
or within the corporate limits of any town or
city of more than two thousand and less than
five thousand inhabitants, fifty dollars; for the
same in or within two miles of the corporate
limits of a town or city of five thousand inhabi¬
tants or more, seventy-five dollars; but when
the gross income of any ferry within two miles
of the corporate limits of a town of over two
thousand inhabitants does not exceed twelve hun¬
dred dollars in any one year, the license for such
ferry shall be twenty-five dollars.
Schedule 116. WAGON AND BUGGY PED¬
DLERS, ETC.:—Every person who canvasses, Ib Sch 118
peddles, sells by sample, or distributes to users
62
and consumers, clocks, agricultural implements or
machinery, wagons, buggies, carriages, surreys,
or other similar vehicles, churns or washing ma¬
chines, shipping to this State in car load lots or
in bulk shall pay a license tax to the State of one
hundred dollars for each county in which said
occupation is carried on, and shall also pay a
license tax of one-half of said amount to the
county, but this schedule shall not apply to mer¬
chants, livery and sales stables selling the above
enumerated articles at their regularly established
places of business.
Schedule 117. WAREHOUSE—COTTON :—
For each person, firm or corporation operating
a warehouse or yard for the storage and hauling
of cotton for compensation a license tax to the
ib., sch. in. state as follows: Every such warehouse storing
not more than five thousand bales in any one
year, ten dollars; more than five thousand and
not more than ten thousand bales, twenty-five
dollars; more than ten thousand and not more
than twenty thousand bales, fifty dollars; more
than twenty thousand and not more than thirty
thousand bales, seventy-five dollars; more than
thirty thousand bales, one hundred dollars.
Schedule 118. WAREHOUSE—GENERAL:
—Each person, firm or corporation operating a
ib., sch. us. warehouse or yard for the storage of goods,
wares, and merchandise for hire shall pay an
annual license to the State of twenty-five dollars;
where such warehouse-man also acts as a dis¬
tributing agent and forwards and distributes the
goods stored in such warehouse, and charges for
such service, he shall pay an additional license of
twenty-five dollars.
Schedule 119. WITNESS SCRIPT DEAL-
ib., sch. i . person dealing in witness script,
twenty-five dollars.
Schedule 120, WEIGHING MACHINES.—
For each weighing machine having a penny-in-
ib sch ii7 the-slot device, or other device of like character,
five dollars. This license shall be due and pay¬
able by the person, owner, or proprietor of the
63
establishment, store or place of business in or at
which such weighing machine is located.
Schedule 121. For each person, firm or cor¬
poration other than a merchant paying an ad
valorem tax on his stock of goods, who shall as n>., sch. 118.
agent or broker, sell iron, railway supplies, fur¬
nace supplies, mining supplies, coal or coke, shall
pay a privilege tax of twenty-five dollars.
Schedule 122. VULCANIZING OR DOUBLE
TREADING SHOPVulcanizing or doublelb" '
treading shops where motor vehicle tires are re¬
paired, ten dollars.
Schedule 123. PRESSING CLUBEach per¬
son, firm, or corporation conducting what is com- lb Sch 120
monly known as a cleaning or pressing business,
or pressing club, where wearing apparel is
cleaned, pressed, or dyed, shall pay a license of
five dollars in cities and towns of less than ten
thousand inhabitants; in cities and towns of ten
thousand and less than fifty thousand inhabi¬
tants, ten dollars; in cities and towns of fifty
thousand inhabitants or more, fifteen dollars.
Schedule 124. SHIP BROKERSAny per- Ib Sch m
son engaged in the management of business mat¬
ter occurring between the owners of vessels and
the shippers or consignors of the freight which
they carry, shall be deemed a ship broker for the
purpose of this Act. Every ship broker shall pay
for the privilege of transacting business, fifty
dollars.
Schedule 125. SAW MILLS :—Each person,
firm or corporation engaged in operating a saw
mill shall pay a privilege tax according to capac¬
ity, as follows: Those having a capacity of five
thousand feet or less per day, ten dollars; those Ib- Sch- 122-
having a capacity of more than five thousand and
not exceeding ten thousand feet per day, twenty-
five dollars; those having a capacity of more
than ten thousand and not exceeding twenty-five
thousand feet per day, fifty dollars; Those having
a capacity of more than twenty-five thousand and
not exceeding fifty thousand feet per day, one
hundred dollars; those having a capacity of more
64
than fifty thousand feet per day, and not over
one hundred thousand, two hundred dollars;
Those having a capacity of more than one hun¬
dred thousand and not over one hundred and fifty
thousand, three hundred dollars; those having a
capacity of more than one hundred and fifty
thousand and not more than two hundred thou¬
sand, four hundred dollars; and those having a
capacity of more than two hundred thousand
feet, five hundred dollars.
Schedule 126. MANUFACTURER OF ICE
CREAM:—For each manufacturer of ice cream
who sells any part of his output at wholesale:
In cities of thirty-five thousand inhabitants and
ib- Sch- 123- more, fifty dollars; in cities of less than thirty-
five thousand and not less than seven thousand
inhabitants, ten dollars; in all other places, five
dollars. Provided that nothing in this schedule
shall apply to soda fountains, and places of like
character, where the owner or proprietor manu¬
factures ice cream exclusively for service at his
established place of business.
Schedule 127. CIGAR DEALERSFor each
cigar dealer: In cities of thirty-five thousand
ib., sch. 124. inhabitants and over, twenty dollars; in cities
and towns of less than thirty-five thousand and
not less than seven thousand inhabitants, ten dol¬
lars; in cities and towns of less than seven thou¬
sand and not less than five thousand inhabitants,
five dollars.
Schedule 128. LUMBER YARDS:—For each
person, firm or corporation operating a lumber
yard: In cities of one hundred thousand in-
ib., sch. 125. habitants and over, one hundred dollars; in cities
of less than one hundred thousand and not less
than thirty-five thousand inhabitants, fifty dol¬
lars; in cities of less than thirty-five thousand
and not less than seven thousand inhabitants,
twenty-five dollars; in all other places ten dollars.
Schedule 129. EXPORTER OF LUMBER :—
For each exporter, wholesale dealer, or jobber of
ib sch. 126. lumber and timber, and for each dealer in lumber
and timber on commission, one hundred dollars.
65
Schedule 130. BOTTLING WORKSFor the
business of bottling non-alcoholic, or other car¬
bonic drinks, as follows: (a) For every foot
power crowning machine operated at any time
during a license year, fifty dollars per annum,
and one hundred dollars per annum for every
additional machine, (b) For every automatic
crowning machine of smallest type, having a
capacity of two foot power machine, operated any
time during a license year, one hundred and s h l2g
seventy-five dollars per annum, (c) For every
automatic crowning machine of the intermediate
type having a capacity of four foot power ma¬
chine, and operated at any time during a license
year, three hundred and seventy-five dollars per
annum, (d) For every automatic crowning ma¬
chine of the largest type having a capacity of
six foot power machine operated at any time
during the license year, five hundred and seventy-
five dollars per annum, (e) For every auto¬
matic crowning machine of any other size or type
operated at any time during a license year, fifty
dollars per annum for the first foot power capac¬
ity, and an additional one hundred dollars for
each additional foot power capacity.
Schedule 131. CARBONIC ACID GAS■
Each person, firm or corporation engaged in the
business of manufacturing or vending soft drinks
made of or containing carbonic acid gas or any
substitute therefor, shall pay as a privilege li¬
cense to carry on such business two cents on each
pound of carbonic acid gas or any substitute
therefor so used; provided, that bottled drinksIb" Sch' 127'
on which this license shall have been paid may
be resold in original packages without the pay¬
ment of any further license under this schedule.
Each person, firm, or corporation engaged in
such business shall keep accurate books and in¬
voices showing the quantity of carbonic acid gas
or any substitute therefor used in such business
and such other information relating to the busi¬
ness as may be required by the State Tax Com¬
mission to enable the State tax officials to check
66
up the returns herein required. At the end of
each calendar quarterly period, every person,
firm, or corporation engaged in such business
shall make a report to the State Tax Commission
on blanks to be furnished by the commission,
showing the amount of carbonic acid gas or other
substitute therefor, consumed during the preced¬
ing quarter and such other information as the
commission may require, verified by affidavit,
and shall with such report, remit the license
herein provided for each pound of carbonic acid
gas or other substitute therefor consumed as
shown by the report, and such remittance shall
be paid into the State Treasury. If such report
and remittance is not made within fifteen days
after the end of the calendar quarter, there shall
be added to the sum due for such license for the
preceding quarter ten per cent additional license.
The tax officials of the State shall have authority
to examine the books and papers of anyone en¬
gaged in such business for the purpose of ascer¬
taining the correctness of all reports and remit¬
tances. Any person willfully failing or refusing
to make the reports and remittances herein re¬
quired, shall be guilty of a misdemeanor, and any
person willfully making a false affidavit as to any
report herein required, shall be guilty of perjury.
One-third of said license shall be paid to the
county in which said bottling works is located.
The half year's license shall not apply to this
schedule.
Section 304. License tax levied for counties.
—There is also hereby levied for the use of each
sept, is, i9i9, county in the State a license or privilege tax upon
seC28362. each person, firm, or corporation engaged in, or
who shall carry on any of the occupations, busi¬
ness, professions, or callings, or shall exercise any
privilege or do any act for which a license is
charged by the State, of fifty per cent of the State
license or privilege tax, except as herein other¬
wise provided.
Section 305. License to be paid before doing
ib., sec. 363. [,usiness for which same is required; blanks fur-
67
nished by auditor; fee for issuing; not trans¬
ferable, etc.—Before any person, firm, or cor¬
poration shall engage in or carry on any business
or do any act for which a license by law is re¬
quired, he, they, or it, except as otherwise pro¬
vided, shall pay to the judge of probate of the
county in which it is proposed to engage in or
carry on such business or do such act, the amount
required for such license, and shall comply with
all the other requirements of this Act; and upon
the payment of such amount and a fee of fifty
cents to the probate judge for the issuance of such
license, and all costs and fees and penalties which
shall have accrued, or for which such person, firm
or corporation shall have become liable in any
proceedings commenced for the collection of such
license, or to enforce payment thereof, and upon
compliance with all other provisions of this Act
by the applicant, such judge shall issue the license
counter-signed by him, in the form and on the
blank to be furnished to him by the State Audi¬
tor, which shall set forth and specify the name
of the person, firm, or corporation applying
therefor, the business or act which it is proposed
to carry on or do thereunder, the name of the
street or location where it is proposed to carry
on the same, if such location shall be in a city or
town and have a street number, and if not, then
the location and amount paid for such license, and
the time for which it is issued; and if the license
is for a peddler it shall state whether he proposes
to travel on foot or on horseback or on wagon or
motor vehicle; and such license shall not be trans¬
ferable, nor shall it entitle the holder thereof to
carry on any other business or do any other act
than that named therein, nor at any other location
than that therein specified. Provided, that in
case it should become necessary to remove any
business for which a license is required by this
section, from one location to another location in
the same city or town, and such business be con¬
tinued as the same kind and character and by the
same person or firm as that carried on at the
68
former location, another license shall not be re¬
quired for such business for the same license
year.
Section 306. Swomi statement by applicant
sec. 364. where amount of license is measured by invested
capital, gross earnings, sales, etc.—In all cases
where the amount to be paid for license depends
upon the amount of capital invested, or the value
of the goods or stock, or the amount of sales, or
receipts, or any other fact or condition herein¬
before recited, it shall be the duty of the person
applying for such license to render to the judge
of probate a sworn statement of the amount of
the capital invested, of the value of the goods or
stock, or amount of sales or receipts, and to make
under oath such further proof or affidavit as
may be required by the judge of probate to deter¬
mine the character of the license, and the amount
to be paid for the same.
Section 307. Penalty for making false state¬
ment.—Any person who shall knowingly make
any false affidavit or certificate in connection
with the ordering or procuring of a license to
carry on any business or do anything in this State
for which a license is required, shall be guilty of
a misdemeanor and upon conviction, when the
offense is not otherwise specifically provided for,
shall be fined not less than one hundred dollars,
nor more than one thousand dollars, and at the
discretion of the court, may be sentenced to hard
labor for the county not to exceed six months, as
additional punishment.
Section 308. Appointment of license inspector
by tax commission; duties, powers, etc.; citations
Sept. 13, 1923, how issued; fees of inspector; duties of probate
sec2825b. judge; deputy inspector; delinquent 1st day of
November.—The State Tax Commission is here¬
by authorized and empowered to appoint a license
inspector for each county, provided that the same
person may be appointed for more than one
county. It shall be the duty of the license in¬
spector to scrutinize the records and stubs kept
in the office of the probate judge, and if it shall
69
be reported to any license inspector or come to
his knowledge that any person, persons, firms or
corporations have failed or refused to take out
licenses required by law, the license inspector
shall forthwith cite such delinquent to appear
before him at the courthouse of the county in
which such citation is issued and show cause why
the license or privilege tax required by law has
not been paid and if such license is due, then the
license inspector shall cause the delinquent to ap¬
pear before the probate judge of the county and
take out the same, but such probate judge shall
not have the authority to determine the liability
of such delinquent for such license, and shall in
each case issue a license to the applicant therefor
upon the payment by him of the amount or
amounts prescribed in this Act. If such delin¬
quent shall fail or refuse to take out license, the
license inspector shall institute or cause to be
instituted criminal proceedings against such de¬
linquent, before any court having jurisdiction of
such offense. In case of emergency the license
inspector must commence the criminal proceed¬
ings in the first place. For performing the
duties required by this section, the license in¬
spectors are entitled to be paid by the delinquent,
in addition to the license, fifteen per cent of the
amount of the license so collected from each de¬
linquent, which must be paid in all cases if re¬
port has been made to the judge of probate of
such delinquency, and if a criminal prosecution
shall be commenced either by affidavit and war¬
rant, or information or indictment, the license
inspector shall be paid fifteen per cent of the
penalty thereafter prescribed in such case, all
cost and penalty to be paid in money, but in all
proceedings under this Act, the license due Octo¬
ber 1st shall not be delinquent before the first day
of November of each year. Provided that such
license inspector shall before entering upon his
duties be required to enter into a bond in a sum
to be fixed by the State Tax Commission, payable
to the State of Alabama, conditioned as bonds of
70
other State officers. License inspectors are au¬
thorized to appoint deputies, and the acts of such
deputies shall be recognized as his acts, and he
shall be responsible for the same. Such deputies
shall receive no compensation for their services
out of the State or county revenue, except in
cases as otherwise provided in this Act. All cita¬
tions to delinquents shall be served by any lawful
officer, or by the license inspector, or his deputy,
who shall be allowed as a fee one dollar and fifty
cents ($1.50) for each citation served, to be taxed
against the delinquent. From penalties collected
the license inspector shall be paid all fees due
him for services, as provided in this Act. The
residue shall be paid two-thirds to the State and
one-third to the county. License inspectors shall
have the same power to arrest persons violating
the revenue laws of the State as is now vested in
the sheriffs of the State, and shall receive the
same fees for such service.
Section 309. Penalties for failure to take out
license ivhere required.—It shall be unlawful for
any person, firm or corporation to engage in or
sept 15, i9i9, carry on any business, or do any act for which a
s'ec28367. license is required by law, without having first
paid for and taken out a license therefor in the
manner in this Act provided. Any person who is
convicted of failing to take out and pay for the
license required shall be fined not less than the
amounts of all licenses required of them, and if
convicted for refusing to take out the license shall
on conviction, be fined not less than the amount
of the State and county license due by him and
not more than one hundred dollars in addition
thereto, and may be sentenced to hard labor for
the county for not more than six months; all
fines to be paid in money, and when collected,
two-thirds shall be paid to the State and one-third
to the county.
Section 310. Lien of state and county for li¬
cense taxes; how may be enforced.—The State
ib.. sec. 368. and counties shall have a lien superior to all other
liens upon all the goods, wares, and merchandise
71
of any person liable for the payment of license
taxes due to the State or county, and all costs,
which said lien may be enforced by attachment
in one and the same suit and in the name of the
State.
Section 311. Penalty for agents who act for
person due to pay license taxes.—Any person wholb- Sec- 369-
acts as agent for any person, firm or corporation
liable to the payment of a license or privilege tax,
without said license or privilege tax having been
paid, shall on conviction be fined in a sum equal
to the State and county license, and one hundred
dollars in addition thereto, and may also be sen¬
tenced to hard labor for the county for not more
than six months.
Section 312. Auditor to prescribe form for
licenses; contents of same.—It shall be the duty
of the State Auditor to prepare and have printed
suitable forms of licenses, and as often as need be,
to furnish to the several probate judges blank Ib gec 3?0
licenses signed by him sufficient for the probable
wants of their respective counties, taking their
receipts for the same. Each such blank shall
have a stub attached thereto, on which shall be
printed such matter as the Auditor may pre¬
scribe, with appropriate blank spaces to be filled
in by the judge of probate upon the issuance of
any license. The Auditor shall take and file in
his office a proper receipt from the probate judge
for the blank licenses furnished him.
Section 313. Probate judge to fill blank spaces
on license stub.—Upon the issuance of any license ib., sec. 371.
the judge of probate must, before detaching the
license from the stub, fill up the blank spaces in
the stub to correspond in all respects with the
license as issued, and sign his name thereto.
Section 314. Probate judge must keep a rec¬
ord book of licenses; reports to auditor; return
of stubs.—The judge of probate shall keep a book ib., sec. 372.
prepared for that purpose an accurate account of
all licenses received by him from the State audi¬
tor, and of the disposition made of them, and of
all money received from licenses issued by him,
72
and make report thereof to the State Auditor
within ten days after the expiration of the fiscal
year, at which time he shall return to the State
Auditor all unused licenses and stubs, or account
to the State Auditor for all unused licenses, and
shall also return to the State Auditor the stubs
of all licenses issued by him, and the judge of
probate shall on demand of the State Auditor, at
any time, exhibit to him or to any agent appointed
by the State Auditor for that purpose, such li¬
cense record and the original of all licenses then
remaining in his hands, and all stubs of licenses
issued.
Section 315. Probate judge to remit money to
treasury; payment to county treasury; send cer¬
tified list of licenses issued to State Tax Com¬
mission and Auditor, etc.—Within five days after
the end of each month, the judge of probate must
remit to the State Treasurer at the expense of
the State, all money received by him for licenses
belonging to the State, and pay to the county
ib„ sec. 373. treasurer all the money received by him for li¬
censes belonging to the county, and within the
same time the judge of probate shall forward to
the State Auditor and "to the State Tax Commis¬
sion each a certified list of all licenses issued by
him, stating therein for what business issued,
amount collected for each license, from whom
collected, and the date of such collection; and if
no licenses have been issued, he shall report that
fact. The judge of probate shall be entitled to
receive two and one-half per cent of the amount
of money collected for licenses due the State,
which he may deduct from his remittance to the
State Treasurer, and he shall be entitled to the
same amount as compensation for collecting li¬
censes due the county, which amount he may de¬
duct from the payment made by him to the county
treasurer, but he shall not be allowed any commis¬
sion on any money not remitted by him within
five days from the end of the month. If the
judge of probate fails to comply with the pro¬
visions of this section within five days after the
73
date on which he is required to make such report,
and to remit the money collected by him, the
Auditor shall forthwith report the fact to the
Governor, who shall cite such judge of probate
to show why he has not made report of the list
of licenses and paid over the amount collected
by him as required by law, and if such judge of
probate fails to show sufficient cause for such
failure, the Governor shall direct the Attorney
General to institute impeachment proceedings
against him before the Supreme Court.
Section 316. Probate judge to furnish solicitor
statement showing licenses granted, etc.—The
judge of probate must on the first day of the lb- Sec- 374-
terms of each circuit court, or other court of like
jurisdiction, held in his county, furnish to the
acting solicitor, to be by him laid before the
grand jury, a statement in writing sfiowing the
licenses granted, and the amount received thereon
within the last twelve months preceding such
court, to whom and for what business the said
license was granted.
Section 317. Refund of money paid for license
when paid in error.—Any person who through a
mistake or error on the part of the judge of pro- Ib 375>
bate has paid to the judge of probate money that
was not due from him for such license, or by such
mistake has paid to the judge of probate for such
license an amount in excess of that required by
law for the business to be carried on by such per¬
son under the license, such person shall be en¬
titled to have refunded to him the amount in
either event so erroneously collected by the judge
of probate, and the provisions of this section shall
apply to cases where money has heretofore been
erroneously paid within two years before the ap¬
proval of this Act.
Section 318. Application for money paid in
error for license; how granted, etc.—On the ap- Ib gec 376
plication of any such person, his executor, ad¬
ministrator, or assigns, the judge of probate for
the county in which such license was taken out
shall proceed to ascertain the amount due such
74
applicant under the provisions of the preceding
section, and shall grant such certificate as will
enable the State Auditor and the court of county
commissioners to draw; his warrant, or their
order, respectively, and such warrant or order
shall be paid out of any moneys in the State
Treasury, or the county treasury, not otherwise
appropriated.
Section 319. License may be issued for half
of year when business commenced after April 1st;
last preceding federal census governs population.
—If any business licensed by this Act shall com-
ib„ sec. 377. mence after the first day of April in any year,
the amount of the license shall be one-half
of the year's license. In all other cases the
license shall be taken out for the full term
of one year, unless a shorter term is fixed
by the provisions of this Act. In all cases
where the amount of license is rated accord¬
ing to the population of the town, city, or
county, the population of such town, city or coun¬
ty as fixed by the last preceding United States
Census shall govern.
Section 320. When licenses become due.—Ex-
ib Sec 378 cept as otherwise provided, all licenses shall be
due on October first of each year, and shall be
for one year ending September thirtieth follow¬
ing.
Section 321. Meaning of term "person."—
ib., sec. 379. Where the word "person" is used in this Act, it
shall be held to include firms, companies, associa¬
tions, and corporations.
Section 322. Where county officials are paid
ib., sec. 3si. salary, fees to be paid to county treasury.—In all
counties where State officials are paid on a salary
basis instead of a fee basis, all fees required
under the terms of this Act to be paid to or col¬
lected by such officials shall, by said officials be
paid to the treasurer of said county or to such
official performing the duties of county treas¬
urer.
75
GENERAL PROVISIONS
Section 323. Copies of papers, records, etc., in
auditor s office as evidence.—In any suit against
any Tax Assessor, Tax Collector, Judge of Pro¬
bate or other officer charged with the perform¬
ance of any duties under this Act, and his sure¬
ties, or either, for failure to pay over any money p6^15, 1919,
collected by him for the State or to perform any sec. 393.
other duty required of him by law, a copy of any
bond, record, book, paper, contract, return or
other document, or of the official statement of
any account between him and the State in the
office of the State Auditor or State Treasurer,
certified by the State Auditor, if the original is
in his office, or by the State Treasurer, if in his
office, under the seal of the State Auditor, shall
be received as evidence in any case in which the
original would be competent, unless the defendant
shall deny under oath that he made or executed
such original.
Section 324. Penalty against officer failing to
pay over money collected.—Upon a verdict being
rendered in favor of the State in any suit brought n>. sec. 394.
by the State against any officer charged with the
collection of any revenue for the State, and his
sureties or either, for the recovery of any such
revenue collected by him, a judgment must be
rendered for the amount of such verdict, and
twenty percentum thereon.
Section 325. Courts of county commissioners
to furnish office supplies to tax officials.—It
shall be the duty of the courts of county com¬
missioners or boards of revenue of the several
counties in this State to supply the tax assessor, Aug. 22, 1923,
tax collector and Board of Review, with all neces- sec.882.
sary books, stationery and printed blanks for the
proper conduct of their several offices, and fail¬
ing to do so, the assessors and collectors and
Board of Review may purchase books, stationery
and printed blanks in behalf of the county, and
the cost thereof shall be preferred claim against
the county.
76
Section 326. Person making false statement
when listing property for taxation guilty of
perjury; penalty.—Any person who, having
taken oath required by law to be administered to
SGDt* 18 101©
p. 282. ' ' him by the Tax Assessor or his deputy before
sec. 89«. proceeding to list property for taxation, wilfully
and corruptly answers falsely any lawful ques¬
tion which such Assessor or his deputy may put
to him touching the return of property for taxa¬
tion, or wilfully and corruptly makes a false re¬
turn of property required by law to be by him
returned for taxation, is guilty of perjury, and
must, on conviction, be imprisoned in the peni¬
tentiary for not less than two nor more than
five years.
Section 327. Assessor who returns tax list as
ib.. sec. 397. having been sworn to when it was not sworn to,
guilty of misdemeanor; special charge to grand
jury.—Any Tax Assessor or deputy Tax Assessor
who returns the tax list of any taxpayer as hav¬
ing been sworn to by such taxpayer, when in fact
it -was not sworn to, is guilty of a misdemeanor.
This section must be given in a special charge to
the grand jury, and it is their duty, whenever the
evidence justifies it, to return an indictment
against such Tax Assessor or deputy assessor.
Section 328. Penalty for failure of official of
bank to make tax return within time prescribed.
ib.. sec. sos. —president or cashier of any bank or bank¬
ing association who fails or refuses to make out,
swear to and deliver to the Tax Assessor the
statement required by law, within the time pre¬
scribed, must on conviction, be fined not less
than two hundred dollars and must also be sen¬
tenced to hard labor for the county for not more
than three months.
Section 329. Unlawful for any tax official or
employee to act as agent or attorney for tax-
ib- sec. 399. payer.—It shall be unlawful for any member of
the State Tax Commission or Tax Assessor, or
any employee or deputy or agent of either to act
as agent or attorney for any taxpayer in the
matters of assessment of property for taxation
77
and any such person who violates the provisions
of this section shall be guilty of a misdemeanor
and shall be fined in a sum not greater than one
hundred dollars, and may be sentenced to hard
labor for the county for not more than three
months.
Section 330. Arbitrator selected under this
act shall not be a relative, agent, employee or ib„ sec. 400.
stock holder.—No arbitrator shall be selected
under the provisions of this Act who is related
within the fourth degree of consanguinity or
affinity to the owner or owners of the property,
if the owner of the property is a corporation, to
the executive officers thereof, nor shall such
arbitrator be an official, agent, employee, attor¬
ney or stock holder of such corporation.
Section 331. Misdemeanor for revenue officer
to refuse tax commission or its agents access to Ib t Sec- 401.
books.—Any revenue officer o£ the State who re¬
fuses to allow the State Tax Commission, or the
agents or deputies thereof, full and free access
to all books and records belonging to or pertain¬
ing to his office, shall be guilty of a misdemeanor,
and on conviction shall be fined not less than ten
dollars nor more than five hundred dollars.
Section 332. Penalty for officials who neglect
to perfomn duties required by law.—Any officer
on whom any duty is imposed by the revenue law,Ib" Sec 402'
who fails or neglects to perform such duty, if
there is no other punishment provided for such
failure or neglect must on conviction, be fined
not less than twenty dollars nor more than one
thousand dollars.
Section 333. Public officer who converts
money of his office to personal use be punished
as if he had stolen it.—Any probate judge, clerk
of a court of record, register in chancery, sheriff, sec. -103.
coroner, tax collector, county treasurer, trustee
of public schools, notary public, justice of the
peace, constable or other public officer who
knowingly converts to his own use, or permits
another to use any of the revenue of the State or
of any county or municipality thereof, or any
78
money paid into his office or received by him in
his official capacity, is liable to indictment, and
on conviction must be punished as if he had
stolen it.
Section 334. Duty of sheriff and other of-
ib" Sec'404' ficers selling property to ascertain what taxes
are a lien on such property and first pay same.—
When any sheriff or other officer shall sell any
property under execution or other process, or
under any decree, judgment, or order of any
court, it shall be his duty to ascertain what taxes
are a lien upon such property, and upon a sale
thereof, to first apply the proceeds of such sale
to the payment of such taxes.
Section 335. Unpaid taxes preferred claim
against bankrupt, etc.—When a taxpayer makes
ib.. sec. 405. a generai assignment of his property for the pay¬
ment of his debts or is declared a bankrupt, or
when dead and his estate is or becomes insolvent,
any unpaid taxes assessed against him or against
his estate shall be a preferred claim, and shall be
paid by the assignee, trustee or personal repre¬
sentative out of the first money received by him
belonging to the trust or estate.
Section 336. How taxes may be collected
when levied on gross receipts, etc.—When taxes
are levied on the gross or net receipts of any per-
ib.. sec. 406. company, corporation or association doing
business in this State by any agent, such agent
shall be personally liable for such taxes, and the
Tax Collector may collect the same from such
agent by garnishment or by the seizure and sale
of any personal property belonging to him, as
if such taxes were assessed against him.
Section 337. Tax collector ivho fails to for¬
ward money collected guilty of embezzlement.—
a. sec 407 ^ax Collector who fails to make return and
forward the tax money in his hands, from time
to time, to the proper authorities, as provided by
law, except for good cause, is guilty of embezzle¬
ment of public funds, and is liable, on conviction
to a fine of not exceeding ten thousand dollars
79
and imprisonment in the penitentiary not ex¬
ceeding two years.
Section 338. Failure of collector to pay over
money collected on demand; penalty.—The failure n>., see. 408.
of any tax collector to pay over or produce any
money collected by him either as State, county or
municipal taxes, after demand by the State or
county or municipal treasurer, or other authority
for receiving money belonging to the State,
county or municipality, shall be prima facie evi¬
dence against such tax collector of embezzlement
by him.
Section 339. Misdemeanor for collector or
other revenue officials to buy state warrants.—Ib - Sec- 409-
Any Tax Collector or other person engaged in col¬
lecting the revenues of the State who buys, sells
or otherwise trades in State warrants, State cer¬
tificates or other securities of the State shall be
guilty of a misdemeanor.
Section 340. Penalty for person fraudulently See 41#
obtaining auditor's warrant.—Any person who
fraudulently obtains from the State auditor
under the provisions of this act any duplicate
warrants upon the treasury of the State, or who
shall with intent to defraud obtain any warrant
to which he is not entitled must on conviction be
punished as if he had stolen the amount specified
in the warrant.
Section 341. Holder of lien on real or personal
property may pay tax.—The holder of any lien Ib- Sec- 4n-
on real or personal property may pay the tax
thereon with interest and penalties and upon such
payment shall be subrogated to the lien of the
State, county or municipality and the sum so paid
shall bear legal interest from the date of payment
and may be collected in the same manner as the
original claim of the lien holder.
Section 342. Tax collector shall have lien on
property when taxes on same are charged against n>.. sec. 412.
him.—When any tax collector fails to collect any
taxes and the same are charged against him on
settlement with the State or county, the collector
shall have a lien upon the real and personal prop-
80
erty of the person, firm or corporation against
whom such taxes were assessed, if same were
properly assessed against such person, firm or
corporation for repayment to him of such money
which lien may be enforced in favor of such tax
collector in the same manner that the liens for
taxes in favor of the State and county may be
enforced, at any time within twelve months after
same are charged against such tax collector.
Section 343. Fees due county officers on
salary to be paid into treasury.—In all counties
ib- Sec- 418, where county officials are paid on a salary in¬
stead of a fee basis, all fees allowed under the
terms of this Act to be paid to or collected by
county officials, shall, by said officials be paid
into the county treasury, or to such official per¬
forming the duties of county treasurer.
Section 344. Powers and authority of officers
terminated transferred.—All proceeding for the
assessment or collection of any taxes now pend-
ii,„ sec. 4i4. ing before any Board or officer whose authority,
power, or jurisdiction is terminated by this Act,
shall be and is immediately transferred from such
other officer, court or board, to the officer, court
or board having authority and jurisdiction under
this act and shall be prosecuted and proceeded
with as if originally commenced by or before such
board or officer except cases pending in some
court of competent jurisdiction; such cases shall
remain in such courts for final determination.
Section 345. Impeachment of officials pro-
b sec. 4i5 v^dcd f°r this Act.—All officers provided for
in this Act may be impeached in the same manner
and for the same cause provided for in the Con¬
stitution of the State of Alabama or as provided
for in Chapter 232 of the Code of Alabama (1907)
and may be tried as therein provided for other of¬
ficers.
Section 346. State's lien for taxes due; su¬
perior to aR other liens; lien of county and mu-
ib., sec. 4i6. —From and after the first day of
October of each year, when property becomes
assessable the State shall have a lien upon each
81
and every piece or parcel of property owned by
any taxpayer for the payment of all taxes which
may be assessed against him and upon each piece
and parcel of property real or personal assessed
to owner unknown which lien shall continue until
such taxes are paid, and the county shall have a
like lien thereon for the payment of the taxes
which may be assessed by it; and if such prop¬
erty is within the limits of a municipal corpora¬
tion such municipal corporation shall have a like
lien thereon for the payment of the taxes which
may be assessed by it. These liens shall be su¬
perior to all other liens and shall exist in the
order named and each of such liens may be en¬
forced and foreclosed by sale for taxes as pro¬
vided in this Act, or as other liens upon property
are enforced.
Section 347. Tax commission or examiner of
nublic accounts shall be allowed to inspect books,
etc., in all cases where assessment is made on
merchandise, etc.—In all cases where assess¬
ments are to be made of stocks of goods, wares
or merchandise, or the amount of license tax is " ec'
to be fixed for the mining or coal, iron ore, or
graphite, the person, firm or corporation owning
such stock of goods, or mining such coal, iron ore
or graphite, shall allow and afford opportunity
for the county tax assessor, State Tax Commis¬
sion, or any Examiner of Public Accounts of the
State to inspect the books and records kept in
connection with such business, for the purpose of
ascertaining the proper assessment valuation, or
proper license to be charged and collected, and
any person, firm or corporation failing or refus¬
ing to allow such inspection shall be guilty of a
misdemeanor and shall be fined in a sum not less
than fifty dollars and not more than five hundred
dollars, and may be sentenced to hard labor for
not more than six months.
Section 348. Reports required of persons min¬
ing coal or iron ore.—Every person, partnership,
joint stock company or association engaged in theIb" Sec' 418
business of mining iron ore or coal in this State,
82
shall, by the twentieth day of each month make
a report, duly sworn to before some officer au¬
thorized to administer oaths, to the State Auditor,
of the number of tons of iron ore or coal mined
during the preceding month according to the run
of the mine, and where mined, by such person,
corporation, joint stock company or association
in this State.
Section 349. Penalty for failure to make re¬
port required in preceding section.—Every per-
ib., sec. 419. son engaged in operating or assisting to operate
in any capacity whatsoever, any coal or iron
ore mine in this State upon the output of which
a report has not been made as provided for by
section 418 of this Act, or upon which the license
or privilege tax has not been paid and is past due
shall be guilty of a misdemeanor and upon con¬
viction therefor shall be fined not less than ten
nor more than five hundred dollars, and may also
be sentenced to hard labor for the county for not
more than six months.
Section 350. Transportation companies re¬
quired to make report of coal and iron ore re-
ib sec 420 ccived•—Every person or corporation receiving
coal or iron ore from any mine in this State for
transportation or use shall render to the State
Tax Commission by the twentieth day of each
month a statement in writing, duly sworn to by
some person having knowledge of the fact before
some officer authorized by law to administer
oats of the number of tons so received during the
preceding month.
Section 351. Penalty for failure to make re¬
port required in preceding section.—Every per¬
son or corporation receiving coal or iron ore
ib., sec. 42i. -from any mine jn this State, for transportation
or use, who shall fail by the twentieth day of the
succeeding month to render the statement re¬
quired by section 420 of this Act shall be guilty
of a misdemeanor and upon conviction therefor
shall be fined not less than ten nor more than five
hundred dollars.
83
Section 352. Power and authority of officers
under preceding Acts transferred.—All proceed¬
ings for the assessment or collection of any taxes Au^222> 1923,
now pending before any board or officer whose s'ec. 86.
authority, power or jurisdiction is terminated by
this act, shall be and is immediately transferred
from such officer, court or board, to the officer,
court or board having authority and jurisdiction
under this act, and shall be prosecuted and pro¬
ceeded with as if originally commenced by or be¬
fore such board or officer.
Section 353. Tax commission to have revenue
laws compiled.—The State Tax Commission shall
have compiled, properly indexed and printed in
pamphlet form, two thousand copies of this act,
together with all other laws relating to the reve¬
nue of the State, and relating to the assessment gec g7
of the State and county ad valorem, franchise,
license and privilege taxes, and relating to the
duties of the several State and county officials
in the assessment and collection of such taxes.
The cost of compiling, indexing and printing shall
not exceed one thousand dollars, which amount,
or as much thereof as may be necessary, is hereby
appropriated for this purpose and the State Audi¬
tor shall issue a warrant for the same upon a
certificate of the chairman of the State Tax Com¬
mission.
Section 354. Whenever and wherever a notice
is required by law to be given by the State Tax
Commission, the Board of Review, the tax as¬
sessor, or the collector, relating to the assessmentIb" Sec- 81-
and collection of taxes, and the method of giving
such notice is not prescribed, then such notice
shall be given by registered mail, return receipt
demanded, addressed to the last known address
of the taxpayer.
Section 355. Sections of Act of 1919 app.
Sept. 15, page 282, repealed.—That sections one,
two, six, seven, eight, nine, twelve, seventeen,
eighteen, nineteen, nineteen and one-half, twenty, ib., sec. 88.
twenty-one, twenty-two, twenty-four, twenty-
five. twenty-five and one-half, twenty-six, twen-
84
ty-seven, twenty-eight, thirty-two, thirty-three,
thirty-four, forty-four, forty-seven, forty-nine,
fifty-six, fifty-seven, fifty-eight, fifty-nine,
sixty-one, sixty-three, sixty-four, sixty-five, sixty-
six, sixty-seven, sixty-eight, seventy-four, seven¬
ty-five, seventy-six, seventy-seven, seventy-eight,
seventy-nine, eighty, eighty-one, eighty-two,
eighty-three, eighty-four, eighty-five, eighty-six,
eighty-seven, eighty-eight, eighty-nine, ninety,
ninety-one, ninety-two, ninety-three, ninety-four,
ninety-five, ninety-six, ninety-seven, ninety-
eight, ninety-nine, one hundred, one hundred one,
one hundred two, one hundred three, one hundred
four, one hundred five, one hundred six, one hun¬
dred seven, one hundred eight, one hundred
thirty-six, one hundred thirty-seven, one hun¬
dred thirty-eight, one hundred thirty-nine, one
hundred forty-four, one hundred forty-five, one
hundred forty-six, one hundred forty-eight, one
hundred fifty-one, one hundred fifty-three, one
hundred fifty-seven, one hundred sixty-three, one
hundred sixty-seven, one hundred sixty-eight, one
hundred seventy, one hundred seventy-one, one
hundred eighty, one hundred ninety-one, three
hundred nine, three hundred ninety-five, four
hundred thirteen of an act entitled "An Act to
provide for the general revenue of the State of
Alabama, approved September 15th, 1919," be
and the same are hereby specifically repealed.
Section 356. Law effective October 1st unless
otherwise provided.—Except as otherwise pro-
ib., sec. 90. vided in this act, all the provisions of this act
shall go into effect on the first day of October,
1923.
Section 357. Laws not expressly repealed are
not hereby repealed.—All laws in conflict with
the provisions of this act are hereby repealed, pro-
ib sec 91 yided that all provisions of existing laws relating
to taxation and revenue which are not in conflict
with the provisions of this act and which are not
herein expressly repealed, are not hereby re¬
pealed.
85
No. 290.) (H. 321. Tunstall.
AN ACT
Relating to and to further provide for the revenue of the
State of Alabama by providing for the registration and
identification of motor vehicles, motor tractors, jitney
busses, trailers used on the public highway of Alabama,
and for the registration or license fee therefor, and to
further provide for the revenue of the State of Alabama.
Be it enacted by the Legislature of Alabama:
Section 1. The following words and phrases used in
this Act shall have the meanings herein ascribed to them:
Section 2. "MOTOR VEHICLE." Every vehicle, as
herein defined, which is self propelled.
Section 3. "AUTOMOBILE." Every motor vehicle, as
herein defined, except motorcycles.
Section 4. "MOTORCYCLES." Every motor vehicle
designed to travel on not more than three wheels in contact
with the ground and not exceeding ten horse power and
not exceeding the weight of five hundred pounds unloaded.
Section 5. "TRAILER." Every vehicle without motive
power designed for carrying property or passengers,
wholly or partially on its own structure and for being
drawn by a motor vehicle.
Section 6. "ESTABLISHED PLACE OF BUSINESS."
The place actually occupied either continually or at regular
periods, by a manufacturer or dealer in motor vehicles, or
automobile accessories where the books and records of
such manufacturer or dealer are kept and at which a
large share of business of such manufacturer or dealer is
transacted.
Section 7. "PERSON." Every natural person, firm or
copartnership association or corporation.
Section 8. "OPERATOR." Every person who drives,
operates or is in actual physical control of a motor vehicle
upon the public highway.
Section 9. "CHAUFFEUR." An operator who direct¬
ly or indirectly receives compensation for operating a
motor vehicle on the public highways. This definition
shall not be deemed to include manufacturer's agents, pro¬
prietors of garages, and dealers, salesmen, mechanics or
demonstrators of motor vehicles when driving vehicles in
any such capacity.
86
Section 10. "JITNEY BUS." A motor vehicle not
operated on tracks, engaged in the business of carrying
passengers for hire over, along and upon a definite or sub¬
stantially fixed route, or routes, or between definite or sub¬
stantially fixed terminal points, not including hotel or
sight seeing buses.
Section 11. "PUBLIC HIGHWAY." Every highway,
road, street, alley, lane, court, place, trail, drive, bridge,
viaduct or trestle laid out or erected as such by the public
or dedicated or abandoned to the public, or intended or
used by or for the general public, except such portions
thereof as are used or prepared for use by pedestrians as
sidewalks. The term "public Highway" shall apply to
and include driveways upon the ground of universities
colleges, schools and institutions. The term "public high¬
way" shall not be deemed to include private driveways,
roads, or places used by the owner, his guests and those
having business with the owner and not intended to be
otherwise used or otherwise used by the general public.
Section ll1/^- All licenses under this Act shall become
due on October 1st of each year and delinquent on Novem-
l-\py» "1 Kf n f npypoffpy*
Section 12. "AUTOMOBILES." The following license
tax or registration fee shall be charged on automobiles and
motor cars kept for private use: For each automobile hav¬
ing a rating of less than twenty-five horse power, eleven
dollars and twenty-five cents; on each automobile having
a rating of twenty-five horse power and less than thirty
horse power, eighteen dollars and seventy-five cents; on
each automobile having a rating of thirty horse power
and less than forty horse power, twenty-six dollars and
twenty-five cents, on each automobile having a rating of
forty horse power or more, thirty dollars. And such li¬
cense shall be based on the insurable horse power of the
car. For each electric automobile other than trucks,
twenty dollars; for each automobile propelled by steam,
twenty-five dollars. For each motorcycle, five dollars; for
each motorcycle with side car attachment, seven dollars
and fifty cents. Persons paying an automobile license may
have the same transferred to any other person or to any
other car, provided the same is not a greater horse power,
by applying to the probate judge who issued the same,
and it shall be his duty to make a record of the transfer,
87
which shall be in writing, "provided however, That the
license in this act required to be paid shall not become de¬
linquent until after the expiration of three (3) days from
the date of the purchase of any new motor vehicle."
Section 13. For each automobile or motor car used for
transportation of passengers paying fare except a jitney
bus, and having a seating capacity of five passengers or
less, thirty-seven dollars and fifty cents; for each auto¬
mobile or motor car used for transportation of passengers
paying fare, and having a seating capacity of more than
five and less than ten persons, fifty dollars; for each
automobile or motor car used for transportation of pas¬
sengers paying fare and having a seating capacity of ten
persons or more, ninety dollars; provided that automobiles
or motor cars running between towns and cities ten miles
or more apart, shall pay a license tax of sixty dollars in
lieu of ninety dollars provided in this section. Each per¬
son desiring to take out a license to operate a motor ve¬
hicle for the transportation of passengers for hire, except
taxicabs and touring cars hired by the hour or for special
trips on terms agreed upon between the passenger and the
carrier at the time of entering upon such service, shall at
the time he applies for such license make out in writing a
statement describing the route over which such motor
vehicle shall be operated and naming the terminal points
thereof, and such route shall be plainly indicated on the
motor vehicle in letters of sufficient size to be read at a
distance of fifty feet.
Section 14. (a) The following license tax or registra¬
tion fee shall be charged for operating a jitney bus on the
public highway of this State. Each jitney bus operating
wholly within the corporate limits of a city of one hundred
thousand inhabitants or more; or between a city of one
hundred thousand inhabitants and another city of fifteen
thousand inhabitants or more and not more than fifteen
miles distant therefrom; or between a city of one hundred
thousand inhabitants or more and an adjoining municipal¬
ity or connecting municipalities, unless such bus operates
regularly for at least five consecutive miles in unincor¬
porated territory; three hundred dollars per annum when
the seating capacity of the vehicle does not exceed five,
and twenty dollars per annum for each additional seating
capacity in excess of five, (b) Each jitney bus operat-
88
ing wholly within the corporate limits of a city of less than
one hundred thousand and not more than thirty thousand
inhabitants; or between a city of less than one hundred
thousand but not less than thirty thousand inhabitants, and
any other city or town of not less than one thousand in¬
habitants nor more than ten miles distant; one hundred
and fifty dollars per annum when the seating capacity of
the vehicle does not exceed five, and ten dollars per annum
for each seating capacity in excess of five, (c) Each
jitney bus operating wholly within a city of less than
thirty thousand but not less than five thousand inhabi¬
tants; or between a city of less than thirty thousand but
not less than five thousand inhabitants and any other city
or town of not less than five hundred inhabitants and not
more than ten miles distant; one hundred dollars per
annum when the seating capacity of the vehicle does not
exceed five; and ten dollars per annum for each addi¬
tional seating capacity in excess of five. Under all other
circumstances than as herein provided, the license for
a jitney bus shall be the same as is provided in this act
for automobiles for transportation of passengers paying
fare. Provided that should any jitney bus at any time
carry a greater number of passengers than its rated seat¬
ing capacity, the owner shall be required to immediately
pay the license herein provided for the higher seating
capacity. Any person violating the provisions of this sec¬
tion shall be guilty of a misdemeanor. Jitney buses shall
carry taxi license tags.
Section 15. Automobile Hearses or Ambulances: For
each automobile hearse or ambulance operated on the high¬
ways of this State, the following license tax shall be
charged: In cities of one hundred thousand inhabitants
or more, fifty dollars; in cities or towns of less than one
hundred thousand and more than thirty-five thousand in¬
habitants, thirty dollars; in cities and towns of less than
thirty-five thousand, and more than ten thousand inhabi¬
tants, twenty dollars, all other places, ten dollars. Pro¬
vided, however, that where no charge is made for the
service of a motor vehicle used exclusively as an ambu¬
lance, a license tax shall not be required for the operation
of such motor vehicle. Provided further that any person
who operates an ambulance for which no charge is made
for service shall apply to the State Tax Commission for a
89
tag, which tag shall be issued upon the payment of a fee
of one dollar. Automobile hearses and ambulances shall
carry commercial tags.
Section 16. "Motor Trucks." For each motor truck the
following license tax shall be charged: Trucks less than
one ton, fifteen dollars; trucks of one ton and less than
two tons, twenty-two dollars and fifty cents; trucks of two
tons and less than three tons, fifty dollars; trucks of three
tons and less than four tons, one hundred dollars; trucks
of four tons and less than five tons, two hundred dollars;
trucks of five tons and less than six tons, four hundred
dollars; trucks of six tons and less than seven tons, seven
hundred and fifty dollars; trucks of seven tons and over,
one thousand dollars. Provided that it shall be unlawful
to operate over any of the public roads of this State any
vehicle whose aggregate weight, including load, is more
than ten tons, and any person violating this provision shall
be guilty of a misdemeanor; provided this section does not
apply to automobile trucks used exclusively for trans¬
ferring children to and from school. Motor trucks or
motor vehicles used by the State or county or any munic¬
ipality of this State shall not be liable for the payment of
this tax, but shall carry tags.
Section 17. "Trailers." The following registration fee
shall be collected for operating trailers to motor vehicles
on the highways of this State. For each trailer drawn
by a motor vehicle, one-half of the license required for the
motor vehicle drawing such trailer.
Section 18. "Motor Tractors." For each motor tractor
used on the highways of this State, shall be paid a license
or privilege tax of one hundred dollars. Provided, how¬
ever, that this license shall not be collected for a tractor
when run on a highway to be transferred from one point
to another for use on a farm, or when used on the high¬
way for transferring what is commonly known as a "port¬
able saw mill" or a "well-boring outfit."
Section 19. (a) To prevent motor vehicles within the
meaning of this Act from escaping taxation and to pro¬
vide for the more efficient assessment and collection of
taxes due on same, on and after the first day of October,
1923, no license shall be issued to operate a motor vehicle
on the public highways of this State, nor shall any transfer
be made by the probate judge as provided under this Act,
90
until the ad valorem tax on such vehicle shall have been
paid in the county for the preceding year, as evidenced by
a receipt of the tax collector where the owner of said
vehicle resides, if the vehicle is owned by an individual,
and if the motor vehicle is owned by a firm, corporation
or association, then as evidenced by the receipt of the tax
collector in the county in which such motor vehicle is used
or operated; provided that this section shall not apply to
motor vehicles owned by dealers, the State, counties and
municipalities. On and after the first day of October,
1923, every person, firm, or corporation who desires to
operate a motor vehicle on the public highways of Ala¬
bama shall first return such motor vehicle for ad valorem
taxation to the tax assessor of the county in which he re¬
sides, for the preceding tax year, and the tax assessor of
such county shall deliver to such person who makes the
return as herein required a certificate of assessment on a
form prescribed by the State Tax Commission, and such
certificate shall be the warrant of the tax collector to col¬
lect the tax as shown thereon, (b) If any motor vehicle
has already been returned for the fiscal year beginning
October 1st, 1922, and ending September 30th, 1923, the
tax assessor shall issue a certificate showing the valua¬
tion of such motor vehicle, and the tax collector shall col¬
lect the taxes according to such valuation, and credit same
upon the collector's abstract as part payment, (c) After
the first day of October, 1923, motor vehicles within the
meaning of this Act, shall not be included in any assess¬
ment made by any person, firm or corporation as of the
first day of October, 1923, or subsequent years; and such
motor vehicles shall not be considered as escaped property
by reason of failure to include same in any tax return as of
the first day of October, 1923, or any subsequent year, but
shall be assessed as herein provided, (d) The judge of
probate upon issuing a license as herein provided shall
require the applicant to surrender the receipt of the tax
collector and keep same on file in his office. The license
tag shall be evidence of the payment of the license and
ad valorem tax due as provided under this Act. Valuation
for ad valorem assessment shall be sixty per cent of the
fair and reasonable value of same, (e) Motor vehicles
brought into this State after the first day of October and
before the tax assessor has completed his assessment shall
91
be subject to taxation the same as if it had been held or
owned in the State on the first day of October, (el) The
probate judge is authorized to issue a motor vehicle license
upon a certificate of the tax assessor certifying that there
is no ad valorem taxes on said motor vehicle for the pre¬
ceding year, (f) The tax assessors and collectors of the
several counties in this State, in addition to assessing and
collecting the ad valorem taxes due the State and counties
on motor vehicles, shall collect the ad valorem taxes on
motor vehicles due all cities in this State which now have,
or which may hereafter have a population of not less than
thirty-five thousand people and not more than fifty thou¬
sand people according to the last Federal census or any such
census which may hereafter be taken. The tax collectors
shall report and pay over the money collected for said
cities at the same time and in the same manner as State
and county taxes are reported and paid over by him. Said
tax assessors and collectors shall each receive a commis¬
sion of two and one-half percent of the amount of city taxes
collected; and the tax collectors shall deduct said commis¬
sion from the amount collected before paying into the city
treasury, and at the same time pay over to the tax assessor
commissions due him under this Act. The judge of pro¬
bate shall not issue a license to operate a motor vehicle on
the highways of this State until all ad valorem taxes due
the said State, counties and cities are paid for the preced¬
ing year as shown by a receipt of the tax collector.
Section 20. One-half of the license herein provided for
shall be paid where the motor vehicle is acquired after
April first of any year, or is not used or operated between
the period from October first to April first. The payment
of the registration fee or license tax on motor vehicles shall
be evidenced by the delivery to the party paying the same
of a numbered license tag which shall be placed in a con¬
spicuous place on the rear of the automobile or motor
vehicle. It shall be a misdemeanor punishable by a fine
of not exceeding twenty-five dollars for each offense to
display the tag on any place other than the rear of the
motor vehicle, or for operating a motor vehicle on the
public highways of the State without a license tax displayed
as herein provided. The State Tax Commission shall pro¬
vide tags for all motor vehicles, and shall also provide re¬
ceipts in triplicate, one of which shall be retained by the
92
probate judge, and one shall be delivered to the person
paying the license fee, and the third shall be mailed by the
probate judge to the State Tax Commission on the day the
license was issued. Every part of each receipt shall bear
the same number as the tag delivered to the licensee.
These receipts shall be prepared in the form to be deter¬
mined by the State Tax Commission and delivered to the
several probate judges along with the tags upon the requisi¬
tion of the probate judge, under such rules and regulations
as may be prescribed by the State Tax Commission; and
the State Tax Commission shall have power to prescribe
rules and regulations concerning the application for and
delivery to the licensee of the tag and receipt required by
this Act. Provided, however, that the automobile licensee
shall be required to state in his application whether he
proposes to use his automobile for private use or for com¬
mercial purposes. The tag furnished for commercial ve¬
hicles shall be of different shape and design from those
used for private or pleasure cars.
Section 21. Demonstration tags:—Dealers in motor
vehicles demonstrating their cars shall not be required to
procure license tags from the probate judge, but before any
dealer shall be permitted to operate upon the roads and
streets in this State any motor vehicle for demonstration
purposes, he shall apply to the State Tax Commission for
dealers tags, which shall be issued, for the sum of one dollar
each. Provided, however, that no more than twenty tags
shall be issued to any one dealer for demonstration pur¬
poses, and such tags shall not be used on service cars, and
such tags shall not be used except for the purpose of
demonstrating his own cars for sale. Should any dealer
violate the provisions of this section relating to the use
of demonstration tags he shall be required to pay a fine
in the sum of fifty dollars for each time he makes improper
use of such tag, or permits such improper use by any other
person, and the State Tax Commission shall recall the tags
issued to any such dealer who violates the provisions of
this section. For failure to return any tags upon demand
of the State Tax Commission, the dealer to whom such
tags are issued shall pay a penalty of fifty dollars for each
tag issued to him, which amount may be collected by suit
brought in the name of the State of Alabama. License in¬
spectors are authorized to arrest any dealer making use
of a demonstration tag except as provided in this section,
and such inspector shall be allowed a fee of ten per cent
of any fine or penalty imposed for violating this section
by such dealer, which fee shall be paid by the dealer in
addition to the fine or penalty.
Section 22. The registration fee or license tax herein
required to be paid on motor vehicles shall be in lieu of all
other privilege or license taxes which the State, or any
county or municipality thereof might impose, where the
motor vehicle is used by the owner. Provided that any
county may levy and collect for the purpose of maintaining
the public roads, bridges and ferries of the county a license
tax not to exceed one-half of the State license tax on motor
vehicles used for hauling timber, lumber or minerals over
the roads of said county. Provided further that only one
such license tax can be levied and collected on one and the
same motor vehicle for one and the same period of time,
provided further that incorporated cities and towns are
hereby authorized to collect a reasonable license or privilege
tax on motor vehicles used for carrying passengers or
freight for hire. Nothing herein contained shall be con¬
strued so as to impose a license tax on motor vehicles
owned and used by any municipal corporation or county in
this State, but all such vehicles shall bear a numbered tag,
which the probate judge is authorized to deliver without
the payment of any fee or charge, except the sum of fifty
cents to cover the cost of each tag delivered by him to such
municipal corporation or county, and the proceeds of such
payments shall be made to the State Treasurer without
any deduction for commission by the probate judge. Cars
owned by the State shall also be required to bear a num¬
bered tag, application for which shall be made to the pro¬
bate judge of Montgomery County, and said probate judge
is hereby authorized and required to deliver without cost
such tag and receipt upon application of the proper of¬
ficial.
Section 23. The money collected as motor vehicle license
taxes, less all the expenses necessary or incident to the
collection of such taxes including the printing and dis¬
tribution of assessment blanks, blank receipts and license
blanks, shall be distributed as follows: Eighty per cent
(80%) to the State and twenty per cent (20%) to the in¬
corporated city or town in which the owner of the motor
94
vehicle resides, and twenty per cent (20%) to the county,
if the owner of the motor vehicle resides outside of an
incorporated city or town. The money collected as motor
vehicle license taxes by the State, less expenses, shall be
used exclusively to create a sinking fund for the prompt
and faithful payment of the principal and interest on good
road bonds and for construction, maintenance and im¬
provements of public highways, roads and bridges, as re¬
quired under provisions of article XX of the Constitution
of Alabama.
Section 24. It shall be unlawful for any person to muti¬
late or alter for the purpose of deception any motor vehicle
tag provided by this act. It shall also be unlawful for any
person to use upon his car any tag in imitation of or sub¬
stitution for real tags lawfully used. It shall be the duty
of all sheriffs, police officers and license inspectors to
arrest persons violating these two preceding provisions,
and a fine not exceeding fifty dollars may be imposed for
each offense. In case the tag becomes mutilated beyond
recognition the owner of the motor vehicle may file with
the State Tax Commission an affidavit setting forth the
fact that the tag has been lost, mutilated or destroyed, and
upon the payment of one dollar, there shall be issued to him
by said Commission a new tag. In case of a mutilated tag
same shall be forwarded with the affidavit to the State
Tax Commission and should the lost tag reappear and
come into his possession, it shall be the duty of the person
obtaining the new tag to immediately forward the old tag
or replaced tag to the State Tax Commission. Should he
or anyone else use upon any motor vehicle the old or re¬
placed tag, he shall be fined twice the amount of the license
required for motor vehicles upon which the tag is used and
shall also be required to procure a license for said motor
vehicle. Anyone who makes any false affidavit in obtain¬
ing a tag from the State Tax Commission shall be guilty
of perjury.
Section 25. License of Chauffeurs. Application for
license to operate motor vehicles as a chauffeur must be
made by him to the Judge of Probate of the county of his
residence upon blanks prepared under the authority of the
State Tax Commission. Such application shall be accom¬
panied by a written recommendation or endorsement of
(3) reputable motor vehicle owners of the county from
95
which the application is made, and when so accompanied it
shall be the duty of the judge of probate to i&sue a license
to such chauffeur upon the payment by such chauffeur of
a fee hereinafter provided for in this section. No chauf¬
feur license shall be issued to any person under the age of
eighteen years. To each person shall be assigned some
distinguishing number or mark and the license issued shall
be in such form as the State Tax Commission shall deter¬
mine. It shall contain the distinguishing number or mark
assigned to the licensee, his name, place of residence and
address, a brief description of the licensee for the purpose
of identification. Such distinctive number or mark shall
be of a distinctly different color each year and in any year
shall be of the same color as that of the number plates
issued for that year. The judge of probate shall furnish
to every chauffeur so licensed a suitable metal badge with
the distinguishing number or mark assigned to him there¬
on without extra charge therefor. This badge shall there¬
after be worn by such chauffeur pinned upon his clothing
in a conspicuous place at all times while he is operating or
driving a motor vehicle upon the public highway. Said
badge shall be valid only during the term of the license of
the chauffeur to whom it is issued as aforesaid. Every
person licensed to operate motor vehicles as aforesaid shall
endorse his usual signature upon the margin of the license
in the space provided for the purpose, immediately upon
the receipt of said license, and the application for chauf¬
feur's license filed under the provisions of this section
shall be sworn to and shall be accompanied by a fee of five
dollars, which amount shall be remitted to the State Treas¬
urer by the probate judge as other license money is re¬
mitted, and such license shall be renewed annually upon
the payment of a fee of five dollars, such renewal to take
effect on the first day of October of each year, provided
that the provisions of this section shall not apply to an
owner of a motor vehicle for private use or any member of
his family or other person authorized by him and other¬
wise qualified under the provisions of this act; provided
that such owner shall be liable for any negligent or wilful
injury inflicted by any such person authorized by him, but
the same shall apply to the owner of the motor vehicle for
public use. It shall be the duty of the State Tax Commis¬
sion to procure and distribute to the several probate judges
96
of the State all chauffeur licenses and badges in the same
manner as automobile licenses and tags are procured and
distributed, and it shall be the duty of the several probate
judges to issue and account for chauffeur licenses as motor
vehicle licenses are issued and accounted for, under rules
and regulations prescribed by the State Tax Commission.
For performing his duties under this act the judge of pro¬
bate shall be allowed the same fees and commissions as he
is allowed for issuing licenses for operating motor vehicles
and to be paid in the same manner.
Section 26. Appropriation for tags: There is hereby
appropriated annually out of any money in the treasury
not otherwise appropriated such sum of money as may be
necessary for the purchase and delivery of the automobile
tags required by this Act. All bills for the purchase and
delivery of said tags shall be approved by the Chairman or
two members of the State Tax Commission, and the audi¬
tor may draw his warrant against the appropriation in
such sums, and from time to time as may be required,
which shall be taken out of the automobile fund hereby
created.
Section 27. All licenses or privilege taxes collectible
by the license inspector may be recovered by suit brought
by him in the name of the State. The taxes and penalties
due the State and county and all fees, penalties and costs
due the license inspector may be recovered in one and the
same suit.
Section 28. If any section, clause, provision or portion
of this Act shall be held to be invalid or unconstitutional
by any court of competent jurisdiction such holding shall
not affect any other section, clause, provision or portion of
this Act which is not within itself unconstitutional.
Approved Sept. 13, 1923.
(Section 5, Act. app. Oct. 31st, 1921, p. 54.)
Section 5. Motor vehicles used by the State Highway
Department, its officials or engineers shall not be subject
to any State, county or municipal license.
(Section 16, Act app. Apr. 22, 1911, p. 634.)
Section 16. Exemption of non-resident owners. Exemp¬
tion of non-resident owners: The provisions of the fore¬
going sections relative to registration and display of regis¬
tration numbers shall not apply to a motor vehicle owned
by a non-resident of this State and not used for hire in
97
this State, provided that the owner thereof shall have com¬
plied with the provisions of the law of the foreign country,
state, territory, or federal district of his residence relative
to registration of motor vehicles and the display of regis¬
tration numbers thereon, and shall conspicuously display
his registration number as required thereby. The pro¬
visions of this section shall apply as to a motor vehicle
owned by a non-resident of this State only to the extent
that under the laws of the foreign country, state, territory
or federal district of his residence like exemptions and
privileges are granted to motor vehicles duly registered
under the laws of and owned by residents of this State, pro¬
vided that nothing herein shall be construed to permit the
use of motor vehicles for hire by non-residents without
complying with the provisions of this act.
No. 302.) (H. 582. Poole.
AN ACT
To protect the title of motor vehicles within this State; to
provide for the issuance of certificates of title and evi¬
dence of registration thereof; to regulate purchase and
sale or other transfer of ownership; to facilitate the re¬
covery of motor vehicles stolen or otherwise unlawfully
taken; to provide for the regulation and licensing of cer¬
tain dealers in used and second-hand vehicles as herein
defined; to provide for sale of vehicle with engine num¬
ber altered or changed; to prescribe the powers and
duties of the State Tax Commission and Probate Judges
hereunder; and to provide penalties for violation of the
provisions hereof:
Be it enacted by the Legislature of Alabama.
Section 1. DEFINITIONS. The words and phrases
used in this act shall be construed as follows, unless the
context may otherwise require: (a) The term "motor
vehicle" shall include all vehicles propelled by power other
than muscular power except motorcycles operated by
policemen or firemen when on official business and except¬
ing all other motor vehicles, including trucks owned and
operated by municipalities, or by the State, or any political
98
subdivision thereof, or by any State institution, or by the
Federal Government. The term "motor vehicle" as used
in this act shall not include traction engines, road rollers,
fire wagons, fire engines, police patrol wagons and also
such vehicles that run only upon rails or tracks; provided,
that such excepted motor vehicles shall be designated by
proper signs or legible markings showing the department
of the municipality, State institution, or Federal Govern¬
ment in which said vehicles are employed, (b) The term
"State" as used in this act, except where otherwise ex¬
pressly provided, shall also include the territories and the
Federal districts of the United States, (c) The term
"owner" shall also include any person, firm association
or corporation renting a motor vehicle or having the ex¬
clusive use thereof, under a lease or otherwise, for a period
greater than thirty days. As between contract vendor
and contract vendee, the term "owner" shall refer to the
contract vendee, unless the contrary shall clearly appear
from the context of this act. (d) The term "manufac¬
turer" shall include a person, firm, corporation or associa¬
tion engaged in the manufacture of new motor vehicles, as
a regular business, (e) The term "Used vehicle" covers
a motor vehicle which has been sold, bargained, exchanged,
given away or title transferred from, the person who first
took out title to it from the manufacturer or importer, and
so used as to have become what is commonly known as
"second hand" within the ordinary meaning thereof, (f)
The term "dealer" shall embrace any person, firm, corpora¬
tion or association engaged in the purchase and sale of
motor vehicles, or in the leasing of the same for a period
of thirty or more successive days.
Section 2. CERTIFICATE OF TITLE FOR MOTOR
VEHICLES. After October first, nineteen hundred twen¬
ty-three, no certificate of the registration of any vehicle or
number plates therefor, whether original issues or dupli¬
cates, shall be issued or furnished by the Probate Judges,
or any other officer with such duty, unless the applicant
therefor shall at the same time make application for and
be granted an official certificate of title of such motor
vehicle, or shall present satisfactory evidence that such a
certificate covering such motor vehicle has been previously
issued to the applicant. Said application shall be upon a
blank form, to be furnished by the State Tax Commission
99
and shall contain a full description of the motor vehicle,
which said description shall contain the manufacturer's
number, the motor number, and any distinguished marks,
together with a statement of the applicant's title and of
any liens or encumbrances upon said motor vehicle, and
such other information as the State Tax Commission may
require. The Probate Judge, if satisfied that the appli¬
cant is the owner of such motor vehicle, or otherwise en¬
titled to have the same registered in his name, shall there¬
upon issue to the applicant an appropriate certificate of
title over his signature, authenticated by a seal to be pro¬
cured and used for such purpose. Said certificates shall
be numbered consecutively, and shall contain such descrip¬
tion and other evidence of identification of said motor
vehicle as the State Tax Commission or Probate Judge may
deem proper, together with a statement of any liens or
encumbrances which the application may show to be there¬
on. The charge for each original certificate of title so
issued shall be one dollar, which charge shall be in addition
to the charge for the registration of such motor vehicle.
Said certificate shall be good for the life of the car so
long as the same is owned or held by the original holder
of such certificate, and need not be renewed annually, or
at any other time except as herein provided. Within thirty
days after the passage of this act it shall be the duty of
the State Tax Commission to cause to be printed copies of
this act, and to mail to every person to whom the State
Tax Commission or other officer having the duty of regis¬
tration of motor vehicles, has issued a certificate of regis¬
tration for the year nineteen hundred twenty-three, one
of such printed copies accompanied by a blank form of
application for a certificate of title.
Section 3. NEW CERTIFICATE REQUIRED AFTER
SALE OR TRANSFER. In the event of the sale or other
transfer in this State after October first, nineteen hundred
twenty-three, of the ownership of a motor vehicle for which
a certificate of title has been issued as aforesaid, the holder
of such certificate shall endorse on the back of the same
an assignment thereof with warranty of title in form
printed thereon, with a statement of all liens or encum¬
brances on said motor vehicle, and deliver the same to the
purchaser or transferee at the time of the delivery to him
of such motor vehicle. The purchaser or transferee shall
100
within ten days thereafter, present such certificate, as¬
signed as aforesaid, to the Probate Judge accompanied by
a fee of one dollar, whereupon a new certificate of title
shall be issued to the assignee. Said certificate, when so
assigned and returned to the Probate Judge, together with
any subsequent assignments or re-issues thereof shall be
forwarded within ten days to the State Tax Commission at
Motngomery, Alabama and shall be retained by the State
Tax Commission and appropriately filed and indexed, so
that at all times it will be practicable to trace title to the
motor vehicle designated therein. The Probate Judge
shall be allowed to retain a fee of ten cents for each cer¬
tificate of title, to be deducted by him from the certificate
of title fee.
Section 4. CERTIFICATE OF TITLE REQUIRED TO
OPERATE MOTOR VEHICLES. The owner or any per¬
son, without the consent of the owner being first obtained,
who shall operate a motor vehicle in this State under a
registration number of this State after October first,
nineteen hundred twenty-three without first securing a
certificate of title, as herein provided, shall be guilty of a
misdemeanor and upon conviction thereof shall be pun¬
ished by a fine of not less than twenty-five dollars, nor
more than one thousand dollars, and from and after Octo¬
ber first, nineteen hundred twenty-three any person who
sells a motor vehicle without complying with the require¬
ments of section three thereof shall be guilty of a mis¬
demeanor and upon conviction shall be fined not more than
3500 and may also be sentenced to hard labor for the county
for not more than twelve months.
Section 5. CERTIFICATES OF REGISTRATION
FOR MOTOR VEHICLES. The Probate Judge shall fur¬
nish with each number plate for motorcycles and with each
pair of number plates for motor vehicles, a receipt of regis¬
tration, which shall contain upon the face thereof the fol¬
lowing data: The name of the registered owner of the
motorcycle or motor vehicle, The owner's post-office ad¬
dress, the make of the vehicle, the year of model, the
model or letter designated by the manufacturer, manufac¬
turer's serial number, if any, the engine number, the regis¬
tered horse power, the registration or license number and
date of issue of the receipt of registration. In case of
motorcycles, the manufacturer's serial number shall be
101
stated in lieu of the engine number. Such receipt of regis¬
tration shall contain a blank space for the signature of the
registered owner and shall be signed with ink by such
owner immediately upon receipt. Such receipt of regis¬
tration shall contain the registration number denoted on
the number plate or plates, in connection with which such
receipt of registration is issued. Said receipt of registra¬
tion shall also contain the engine number of the motor
vehicle for which said receipt of registration is issued as
denoted by certificate of title issued for said motor vehicle
by the Probate Judge. The State Tax Commission through
the Probates Judges shall furnish with each certificate or
registration of title a suitable container or frame so ar¬
ranged and covered as to be easily inspected. The receipt
of registration referred to herein shall be subject to in¬
spection by any peace officer at any time. Said receipt of
registration shall, at all times while the motor vehicle for
which it was issued is being operated within this State, be
in possession of the operator thereof.
Section 6. TRANSFER OF OWNERSHIP FILE TO
BE KEPT BY STATE TAX COMMISSION. TRANS¬
FEREE OF TITLE REQUIRED TO MAKE APPLICA¬
TION FOR NEW CERTIFICATE. Upon receipt of such
old certificate, it shall be the duty of the State Tax Com¬
mission to file such receipt of registration in a file to be
known as "The Transfer of Ownership File." Unless the
Transferee as shown by endorsement on the back of the
receipt of registration, applies by mail, or otherwise, with¬
in ten days after the date of transfer of the motor vehicle
for certificate of registration and title, he shall be con¬
sidered to be driving a motor vehicle without registration,
and upon convicion thereof shall be fined not less than five
dollars, nor more than fifty dollars.
Section 7. PROBATE JUDGE MAY REFUSE TO
ISSUE CERTIFICATE OR REVOKE SAME IF ISSUED.
If the Probate Judge shall determine at any time that
an applicant for a certificate of title of a motor vehicle is
not entitled thereto, he may refuse to issue such certificate
or to register such vehicle, and the State Tax Commission
or Probate Judge may for a like reason, and after notice
and hearing, revoke registration already acquired, on any
outstanding certificate of title.
102
Section 8. PENALTY FOR FALSE STATEMENT IN
APPLICATION AND POSSESSION OF STOLEN
MOTOR VEHICLES, ETC. Any person who shall know¬
ingly make any false statement of a material fact, either in
his application for the certificate of title herein provided
for, or in any assignment thereof, or who, with intent to
procure or pass title to a motor vehicle which he knows, or
has reason to believe has been stolen, shall receive or trans¬
fer possession of the same from or to another, or who
shall have in his possession any motor vehicle which he
knows, or has reason to believe, has been stolen, and who
is not an officer of the law engaged at the time in the
performance of his duty as such officer, shall be deemed
guilty of a felony and upon conviction shall be punished
by a fine of not less than one hundred dollars, nor more
than five thousand dollars, or by imprisonment in any
penal institution within this State for not less than one
year, nor more than five years or both, in the discretion
of the court. This provision shall not be exclusive of any
other penalties prescribed by any existing or future laws
for the larceny or unauthorized taking of motor vehicles,
but shall be deemed supplementary thereto.
Section 9. CERTIFICATES FOR DEALERS AND
MANUFACTURERS. In the case of dealers in motor
vehicles, motorcycles, including manufacturers who sell to
others than dealers, all of whom are intended to be cov¬
ered by this and all other provisions of this section, a
separate certificate of title, either of such dealer's im¬
mediate vendor, or of the dealer himself, shall be required
in the case of each motor vehicle in his possession, and
the State Tax Commission shall determine the form in
which application for such certificates of title and assign¬
ments thereof shall be made: Provided, however, That
no such certificate shall be required in the case of new
motor vehicles sold by manufacturers to dealers as the term
"dealers" is defined in section one of this act.
Section 10. DUPLICATE CERTIFICATE WHERE
ORIGINAL IS LOST. In the case of lost certificates of
title or registration, the loss of which is accounted for to
the satisfaction of the State Tax Commission or Probate
Judge duplicates may be issued, the charge therefor to be
fifty cents each.
103
Section 11. ALTERATION OR FORGERY OF CER¬
TIFICATE OF TITLE AND PENALTY THEREOF.
Any person who shall alter or forge, or cause to be altered
or forged, any certificate of title issued by the Probate
Judge pursuant to the provisions of this section, or any
assignment thereof, or who shall hold or use any such cer¬
tificate or assignment knowing the same to have been
altered or forged, shall be deemed guilty of a felony, and
upon conviction thereof shall be liable to pay a fine of
not less than one hundred dollars, nor more than five
thousand dollars, or to imprisonment in any penal institu¬
tion in this State for a period of not less than one year,
nor more than five years, or both, in the discretion of the
Court.
Section 12. REPORT OF STOLEN AND RECOV¬
ERED MOTOR VEHICLES. It shall be the duty of the
sheriff of every county of the State and of the chief of
police or commissioner of police of every city having a
population of more than ten thousand to make immediate
report to the State Tax Commission of all motor vehicles
reported to him as stolen or recovered, upon forms pro¬
vided by the State Tax Commission. Upon receipt of such
information, the State Tax Commission shall Tile the
same in an index to be known as the "Stolen and Recovered
Motor Vehicle Index." It shall also be the duty of the
State Tax Commission to file reports of stolen and recov¬
ered motor vehicles reported to it from other states. The
State Tax Commission shall publish once a month a list of
all motor vehicles stolen or recovered during the previous
month and forward a copy of the same to every sheriff,
and police departments in cities with over ten thousand in¬
habitants. Such list shall also be forwarded to the Secre¬
tary of State or other proper official, in each State of the
United States. Before issuing a certificate of title, as
heretofore provided, the State Tax Commission shall check
the motor and serial number on the Motor vehicle as shown
by the reports of the Probate Judges to the State Tax Com¬
mission against the "Stolen and Recovered Motor Vehicle
Index."
Section 13. LICENSES REQUIRED OF SECOND
HAND DEALERS. That after the first day of January,
Nineteen hundred twenty-four, it shall be unlawful for any
person to carry on or conduct in this State the business of
104
buying, selling or dealing in used vehicles, unless and until
he shall have received a license from the Probate Judge
or other proper officer, authorizing the carrying on or
conducting of such business; Provided, however, that any
manufacturer or importer of vehicles or his subsidiaries
or selling agents, may buy or take in trade and sell any
used vehicle of his own make without such license. Such
license shall be furnished annually by the Probate Judge
and shall run from the first day of January, nineteen hun¬
dred twenty-four and annually thereafter for each year,
beginning on the first day of January. The application
for said license shall be in such form as may be prescribed
by the said State Tax Commission and subject to such rules
and regulations with respect thereto as may be so pre¬
scribed by it. Such application shall be verified by oath
.or affirmation and shall contain a full statement of the
name or names of the person or persons applying therefor,
the name of the firm or co-partnership with the names and
places of residence of all the members thereof, if such ap¬
plicant be a firm or co-partnership, the name and resi¬
dence, the principal officers, if the applicant be a body
corporate or other artificial body, the name of the state
under whose laws the corporation is organized, the location
of the place or places at which such business is to be car¬
ried on and conducted and said application shall contain
such other relevant information as may be required by the
State Tax Commission. It shall be accompanied by a
sworn statement of two reputable persons of the commun¬
ity in which the principal place of business is to be located,
certifying to the good moral character of the person or
persons applying for such license. Upon making such ap¬
plication the person applying therefor shall pay to the Pro¬
bate Judge a fee of $5.00 in addition to any other fees
now required by law. A license certificate shall be issued
by the Probate Judge in accordance with such application
when the same shall be regular in form and in compliance
with the provisions of this section, and such license, when
so issued shall entitle the licensee to carry on and conduct
the business of buying and selling and dealing in used
vehicles for a period of one year from the first day of
January of the current year. The Probate Judge shall be
allowed to deduct a fee of fifty cents from the foregoing
license fee of ($5.00) for his services. The State Tax
105
Commission shall have the power to make suitable rules
and regulations for the issuance of such licenses to expire
upon the first day of January of the succeeding year, when
the application therefor shall be made during the current
year, and upon payment of a license fee of three dollars
(§3.00) provided application is made after July first of
any year. The Probate Judge shall be allowed to deduct
a fee of twenty-five cents for his services where the
license fee is (§3.00). Any person conducting the business
of buying, selling or dealing in used vehicles and having
received a license therefor, shall, before removing any one
or more or his places of business, or shall before opening
any additional places of business, apply to the .Probate
Judge for, and obtain, a supplemental license, for which
no fee shall be charged. Every such licensee shall keep
a book or record in such form as may be prescribed or ap¬
proved by the State Tax Commission in which he shall keep
a record of the purchase, sale or exchange or receipt for
the purpose of sale or any secondhand vehicle, a descrip¬
tion of such vehicles, together with the name and address
of the seller, of the purchaser, and of the alleged owner
or other person from whom such vehicle was purchased,
or received, or to whom it was sold or delivered, as the
case may be. Such description shall also include the engine
number, if any, the maker's number, if any, chassis num¬
ber, if any, and such other numbers or identification marks
as may be thereon and shall also include a statement that
a number has been obliterated, defaced or changed, if such
is the fact. He shall also have in his possession a duly
assigned certificate of title from the owner of said motor
vehicle in accordance with the provisions of another sec¬
tion of this act, from the time when the motor vehicle is
delivered to him until it has been disposed of by him. Any
person guilty of violating any of the provisions of this
section shall be deemed guilty of a misdemeanor and shall
be punished by a fine of not more than §500 and may also
be sentenced to hard labor for the county for not more
than twelve months.
Section 14. PENALTY FOR SALE' OF VEHICLE
WITH ENGINE NUMBER ALTERED OR CHANGED;
APPLICATION FOR SPECIAL NUMBER. Any person
or persons, firm or corporation who thirty days after the
taking effect of this act, shall sell or offer for sale in this
106
State, a motor vehicle, the original engine number of which
has been destroyed, removed, altered, covered or defaced,
with the exception of electrically propelled motor vehicles
shall be deemed guilty of a misdemeanor, and upon con¬
viction thereof shall be punished by a fine of not more
than $500 and may be sentenced to hard labor for the
County for not more than 12 months, and upon a second
or subsequent conviction, under this section, the punish¬
ment shall be imprisonment in the State prison for a term
of not less than one year nor more than five years; pro¬
vided, however, that any person or persons, firm or cor¬
poration, being the owner or custodian of or having pos¬
session of a motor vehicle at the time of the taking effect
of this act, the original engine number of which has been
previously destroyed, removed, altered or defaced, shall be¬
fore the expiration of thirty days after the taking effect
of this act apply to the Probate Judge on a blank to be
prepared and furnished by the. State Tax Commission upon
request, for permission to make or stamp or cause to be
made or stamped on the engine of such motor vehicle, a
special engine number. The application for permission to
make or stamp a special engine number on the engine of
a motor vehicle under the provisions of this act shall con¬
tain, a description of such motor vehicle including the
make, style and year of model of the same, as complete a
description of the original engine number, if any part of
the same remain, as is possible to give, any distinguishing
marks that may be on the engine or body of such motor
vehicle and the name and post-office address of the appli¬
cant, the date on which he purchased or procured posses¬
sion of the same. The name and post-office address of
the person or persons from whom he purchased such motor
vehicle, and such information as the Probate Judge may
require, all of which description and facts shall be sworn
to by said applicant. Upon receipt of such application to¬
gether with a fee of one dollar, the Probate Judge shall
issue to said applicant written permission to make or stamp
on the engine of such motor vehicle, a special engine num¬
ber to be designated by the Probate Judge, and when such
special engine number so designated has been stamped or
otherwise placed on the engine of such motor vehicle it
shall become and thereafter be the lawful engine number of
such motor vehicle, for the purpose of identification and
107
registration and for all other purposes under the provisions
of this act and the owner thereof may sell and transfer the
same under said special engine number so designated by
the Probate Judge; and any person or persons who shall
destroy, remove, cover,,alter or deface any special engine
number so designated by the Probate Judge shall be deemed
guilty of a felony and upon conviction thereof shall be pun¬
ished by imprisonment in the State prison for a term of
not less than two years nor more than ten years. In desig¬
nating special engine numbers for motor vehicles under the
provisions of this act the Probate Judge shall designate
and number the same consecutively, preceded by the let¬
ters "Ala." and followed by the letters for each and every
make of motor vehicle for which application for a special
engine number shall be made, and in the order of the filing
of application therefor; provided, that from and after the
taking effect of this act, the Probate Judge shall not regis¬
ter any motor vehicle without an engine number or issue
a license for the operation of the same except as specifically
provided for herein; and further, before issuing said license
the Probate Judge shall require of the applicant a state¬
ment that the special number assigned to be placed on the
particular motor vehicle in question has been put on in a
workmanlike manner, and this statement shall be certified
to by the Sheriff, chief of police, or other convenient peace
officer, that he has inspected said motor vehicle and found
said number to be on said motor vehicle as required by
the Probate Judge. Nothing herein shall be construed to
prevent any manufacturer or importer or his agents, other
than dealers, from doing his own numbering on motor
vehicles or parts removed or changed and replacing the
numbered parts. The Probate Judge shall be allowed a fee
of ten cents for each special engine number designed under
this section, to be deducted by him from the fee of ($1.00)
provided herein.
Section 15. APPOINTMENT OF DEPUTIES, THEIR
DUTIES, ETC. The State Tax Commission with the ap¬
proval in writing of the Governor, is hereby given power to
appoint all necessary deputies, in addition to the present
officers of the law, to carry out the provisions of this act
and to incur any additional expense in the enforcement of
this act, as may be first approved by the Governor in writ¬
ing, and the State Tax Commission together with such
108
deputies, employees and existing officers of the law are
hereby given police power and authority throughout the
State, to arrest without writ, rule, order or process any per¬
son in the act of violating or attempting to violate in his
presence any of the provisions of this act, and are hereby
made peace officers of this State for that purpose. With the
permission and consent of the sheriff of any county, or the
chief of police of any city, the State Tax Commission is
hereby authorized to employ temporarily and deputize any
deputy sheriff or police officer to investigate any auto
theft matters or other violations of this act and any such
officers so employed or deputized, shall have all the au¬
thority of peace officers as heretofore provided. Any of¬
ficer, or deputy of the State Tax Commission, or of the
Probate Judges shall have the authority and is hereby re¬
quired to use reasonable diligence in ascertaining whether
the owners and operators of motor vehicles are complying
with the provisions of this act. All expenditures under
the provisions of this section shall be paid for from the
fund hereafter designated as the "Auto Theft Fund."
Section 16. AUTO THEFT FUND, HOW USED. All
moneys received by the Probate Judge under this act shall
be remitted to the State Tax Commission at Montgomery,
Alabama on or before the first and fifteenth day of each
month, less the fees allowed by this act to such Probate
Judges for services hereunder; such remittances shall be
accompanied by such detailed reports as may be required
by the State Tax Commission, and shall be of such char¬
acter as to furnish the State Tax Commission with the
necessary data to properly keep the index files required
in sections six and twelve of this act. All moneys received
by the State Tax Commission under the provisions of this
act shall be set aside and shall be known as the "Auto
Theft Fund" and shall be held and retained in the State
Treasury as a separate fund and shall be used first to meet
the necessary additional expenses incurred by the State
Tax Commission in the performance of duties required by
this act, and in the enforcement of the motor vehicle and
traffic laws of this State. If at the end of any fiscal year
there be a balance in said fund, which has not been
previously obligated by the State Tax Commission said un¬
obligated balance shall revert to the general fund in the
State Treasury. All expenses which may be incurred by
109
the State Tax Commission in printing this act and in the
preparation and printing of the prescribed forms, together
with the cost of postage and mailing and the necessary
clerical assistance, shall be paid in the first instance out
of the fund accruing from motor vehicle license fees and
as soon as sufficient funds are available from the fees and
collections provided for in this act, the license fund shall
be reimbursed for the amount so paid.
Section 17. FALSE STATEMENTS SHALL CONSTI¬
TUTE PERJURY. Any person who shall knowingly make
any false affidavit, or shall knowingly swear or affirm
falsely, to any matter or thing requirfed by the terms of
this act to be sworn or affirmed to shall be guilty of per¬
jury, and upon conviction, shall be punishable by a fine and
imprisonment as other persons committing perjury are
punishable.
Section 18. ANY PART DECLARED UNCONSTITU¬
TIONAL SHALL NOT RENDER REMAINDER OF ACT
INVALID. If any provision of this act shall be held by
any court of competent jurisdiction to be unconstitutional
such provision so declared to be unconstitutional shall not
affect the validity of the remainder of the act, but shall
only affect the clause or provision so held to be unconstitu¬
tional and the remainder of the act shall be valid.
Section 19. DATE' EFFECTIVE. That this act shall
take effect and be enforced on the first day of October
nineteen hundred twenty-three.
Section 20. That in all counties where the Probate
Judge is on a salary all fees shown in this act shall be
deposited in the County Treasury for the County.
Approved Sept. 14, 1923.
No. 62.) (H. 163. Joint Conference Committee.
AN ACT
Imposing an Excise Tax on Persons, Corporations, Co¬
partnerships, Companies, Agencies or Associations En¬
gaged In The Business of Selling or Distributing Gaso¬
line or Other Liquid Motor Fuels In This State—provid¬
ing For The Collection and Payment of Such Tax and
110
The Distribution of The Funds Derived Therefrom and
Fixing The Penalties For The Violation of any of The
Provisions of This Act.
Be it enacted by the Legislature of Alabama, That:
Section 1. As used in this Act the term "gasoline" shall
include gasoline, naptha and other liquid motor fuels com¬
monly used in internal combustion engines, provided that
nothing contained in this Act shall apply to those products
commercially known as "kerosene oil," "distillates," "gas
oil," "fuel oil" or "crude oil." The word "person" means
and includies every person, corporation, co-partnership,
company, agency or association. The term "distributor"
shall include any person who shall engage in the selling of
gasoline as herein defined in this State by wholesale in
domestic trade, but shall not apply to any transaction by
such distributor in interstate commerce. The term "retail
dealer" shall include any person herein defined as "dis¬
tributor" who is also engaged in the sale of gasoline as
herein defined, at any place in this State, in broken quan¬
tities.
Section 2. Every "distributor" and "retail dealer" in
gasoline shall pay an excise tax of two cents (2c) per gallon
upon the sale of gasoline in this State, provided that in no
event shall any gasoline sold in interstate commerce be
taxed, and provided further the excise tax of two cents
(2c) per gallon upon the sale of gasoline shall be paid
only once.
Section 3. On or before the 20th day of each month
after this Act shall take effect, every distributor of gaso¬
line and every retail dealer of gasoline shall render to the
State Tax Commission on forms prescribed by said Com¬
mission a true and correct statement of all gasoline sold
by such distributor or retail dealer during the next preced¬
ing month liable for the payment of the excise tax herein
prescribed, and shall furnish to said Commission such
additional information as said Commission may require
on blanks to be furnished by said Commission, and at
the time of making such report shall pay to the State Tax
Commission an amount of money equal to the excise tax
herein laid. The statement herein required to be made by
the distributor or retail dealer shall be sworn to before
some officer authorized to administer oaths and the making
of any false or fraudulent statement shall constitute per-
Ill
jury, upon the conviction of which the person so convicted
shall be punished as provided by law for the crime of
perjury.
Section 4. All distributors and retail dealers shall keep
in Alabama at some certain place or office such books,
documents or papers as will show clearly the amount of
sales of gasoline made in this State covered by this Act.
Section 5. Within thirty days after the passage of this
Act every distributor and retail dealer engaged in the sale
of gasoline shall make a report on blanks furnished by the
State Tax Commission to the State Tax Commission show¬
ing the place and post office address at which he is en¬
gaged in the business of distributor or retail dealer of
gasoline, which information shall be entered by the State
Tax Commission on a book kept for that purpose. After
this Act becomes effective, no person shall engage in sell¬
ing as a distributor or retail dealer any gasoline covered
by the provisions of this Act in this State until he shall
have made such report to the State Tax Commission.
Section 6. If any distributor or retail dealer in gasoline
in this State covered by the provisions of this Act shall fail
to make any report to the State Tax Commission as re¬
quired herein, he shall be guilty of a misdemeanor and upon
conviction thereof shall be subject to a fine of not less
than Fifty Dollars ($50.00) nor more than Two Hundred
Dollars ($200.00) for each offense.
Section 7. It shall be the duty of the State Tax Com¬
mission to enforce the provisions of this Act and the said
Commission shall have the right itself or by any of its
members or agents to examine the books of every such
distributor or retail dealer of gasoline covered by this Act.
Section 8. That the net proceeds of the excise tax on
gasoline or other liquid motor fuels in this State prescribed
by an act of the Legislature of Alabama, entitled, An Act
"imposing an excise tax on persons, corporations, co¬
partnerships, companies or associations engaged in the
business of selling, or distributing gasoline, or other liquid
motor fuels in this State, providing for the collection and
payment of such tax and the distribution of the funds de¬
rived therefrom and fixing the penalties for the violation
of any of the provisions of this Act" approved February
10th, 1923, after payment of all costs and expense of ad¬
ministration and collection which amount shall not exceed
112
twelve thousand dollars per annum, shall from and after
the first day of October, 1923, next after the passage of this
act be divided and distributed equally among the sixty-
seven counties of this State to be collected and paid to each
of the several counties as provided by the provisions of
that act. Provided that all the funds derived by the sev¬
eral counties from said tax shall be expended exclusively
for maintenance and repair of roads, highways and bridges
in said counties. The use or expenditure of any of said
funds in any other manner or for any other purpose than
as provided herein, by the governing body of any county
or any individual member of said body shall constitute a
misdemeanor punishable by a fine of not less than one
hundred dollars nor more than one thousand dollars, and
by imprisonment in the county jail or at hard labor for the
county for not less than one nor more than twelve months.
The Chief Examiner of Public Accounts is hereby specially
charged with the duty of examining into and determining
each year whether or not said funds have been used or
expended as herein provided. Whenever said Examiner
of Public Accounts discovers a violation of any provision
of this section he shall forthwith report same to the Attor¬
ney General whose duty it shall be to direct the prosecution
of said offense.
(Note the above Section 8 is Section 83, H. B. 294,
App. Aug. 22, 1923.)
Section 9. The acceptance of any amount paid for the
excise tax provided for in this Act shall not preclude the
collection of the amount actually due. However, the
amount actually paid shall constitute a credit against the
amount actually due.
Section 10. The forms of all statements and reports
required herein shall be prescribed and furnished by the
State Tax Commission. All costs of the enforcement of
this Act shall be paid out of the State's share of the funds
derived from the excise tax herein prescribed, upon the
warrant of the State Auditor drawn upon the voucher of
the Chairman of the State Tax Commission and approved
by the Governor.
Section 11. If any distributor or retail dealer of gaso¬
line covered by this Act fail to make the prescribed month¬
ly return, the State Tax Commission shall make a return
for such delinquent upon such information as may be
113
reasonably obtained, assess the tax thereon, and add a
penalty of 25%, of the tax to the amount as assessed. The
State Tax Commission shall as soon as practicable and
before the thirtieth day of each month certify to the State
Treasurer the names of all persons liable to pay the tax
herein provided, together with the post office address and
the amount of the tax and if any such taxes shall not have
been paid, the Chairman of the State Tax Commission shall
issue executions for the collection of such taxes directed to
any Sheriff of the State, who shall proceed to collect the
same in the manner now prescribed by law for the collec¬
tion of delinquent taxes by County Tax Collectors and make
return of such executions to the State Tax Commission.
The taxes and all penalties herein provided for shall be
held as a debt payable to the State by the person against
whom the same shall be charged, and all such taxes, penal¬
ties and assessments shall be a lien upon all property in
this State of the party charged therewith.
Section 12. Any distributor or retail dealer who shall
violate any of the provisions of this Act may be restrained
by proper proceedings instituted in the name of the State
of Alabama by the Attorney General or any Circuit Solici¬
tor from either distributing or selling gasoline, the sale
of which is taxable in this State, until such person shall
have complied with the provisions of this Act.
Section 13. All other State excise and inspection taxes
on the sale of gasoline imposed before the passage of this
Act shall be and the same are hereby repealed, and all
State laws and parts of laws in conflict with the pro¬
visions of this Act are hereby repealed.
Section 14. Should any Section or any part of this Act
be declared unconstitutional it shall not invalidate the re¬
mainder thereof.
Section 15. This Act shall take effect on the first day
of the month next succeeding its passage.
Approved Feb. 10, 1923.
No. 181.) (H. 472—Tunstall.
AN ACT
To regulate the business of labor and emigrant agents
within the State of Alabama; to levy a license tax on
the carrying on of such business; and to provide penalties
for the violation of the provisions of this Act.
114
Be it enacted by the Legislature of Alabama as follows:
Section 1. Each emigrant agent or labor agent, or each
person operating as such within the meaning of this Act
or who shall engage in or undertake to engage in the busi¬
ness as provided in this Act, shall pay annually a State
and County license tax of Five Thousand Dollars, in each
county in which such person or agent engages in business
or operates, or undertakes to do business or operates as in
this Act set forth or within the meaning thereof; and also
such license shall be paid in every county through which
said laborers are transported or pass regardless of the
mode of transportation, provided such agent or his repre¬
sentative or person placed in charge of such laborers by
him, shall travel on the same train or conveyance on which
any laborer recruited or engaged by such agent is trans¬
ported. Three-fifths of each such license shall be paid to
the State and two-fifths of each such license shall be paid
to the county. (Such licenses shall be paid at the time,
place and in the manner provided by statute for the pay¬
ment of other occupational licenses and shall be in lieu of
other state and county licenses prescribed to be paid by
Emigrant or Labor Agents; provided, however, that this
Act shall go into effect upon the approval of this Act and
all such licenses theretofore issued shall and are hereby
specifically cancelled and revoked, and the payment of any
such license tax now in force or the holding of such license
shall not excuse any person from the penalties for failure
to comply with the provisions of this Act or the payment
of the license herein provided to be paid. Provided fur¬
ther that the holders of any such licenses so revoked and
cancelled hereby shall be entitled to a refund of the license
money so paid by them in proportion to the part remaining
at the time of the approval of this Act, of the Tax year
within which said license was issued to run but no more.
Said refund to be made as and in the same manner now
provided by law for the refund of taxes or licenses paid
in error.) Licenses taken out after the beginning of the
Tax year shall be for the full amount specified above and
no deduction shall be allowed for the part of the tax year
already run.
Section (2). Each person who shall engage in the busi¬
ness of hiring or soliciting or who shall undertake to hire
3r solicit, or recruit or gather laborers to go or to be
115
employed without the State of Alabama, or in furnishing,
arranging for or providing transportation for laborers to
go beyond the limits of the State of Alabama, or any person
who shall solicit by word of mouth or who shall advertise
:?or such laborers, by publication, circulars, handbills,
cards, letters, telegrams, posters or otherwise, whether the
same be posted or distributed by hand, mail or other means,
shall be, and shall be deemed, an Emigrant Agent of Labor
Agent within the meaning of this Act, and the doing of
any one or more of the acts or things set forth above, or
the causing of the same to be done, as well as acting as
agent; intermediary or messenger (or services to that end)
for another in procuring, transmitting or delivering any
ticket or pass for transportatiop or the money for trans¬
portation, to points without the State of Alabama, to any
laborer or workman, or another for transmission or de¬
livery to any laborer, whether for a reward or gratuitously,
shall constitute doing business or engaging in the business
within the meaning of this Act; and the sending or causing
to be sent advertising matter, cards, handbills and the
like into any county, or the posting of letters of solicitation
as set forth above, to be delivered in any county, shall
constitute doing business or engaging in business in such
county so as to make such agent liable for the payment of
the license herein provided in each of such counties such
circulars, cards, advertisements, letters and the like may
be distributed or delivered.
Section (21/^). Any person, firm or corporation who
shall receive and print, publish or distribute, or circulate
any advertisement, or the like, either for him or itself or
for another, seeking or for the purpose or design, to induce
any laborer or laborers, to go without the State of Ala¬
bama, or to recruit such labor to be employed without the
State of Alabama, shall be, and shall be deemed an emigrant
agent or labor agent within the meaning of this Act; and
the printing or publication or distribution or circulation
of any such advertisement, or any one or more of them,
shall constitute doing business within the meaning of this
Act, and shall subject such person, firm or corporation to
the payment of the license herein provided and to the penal¬
ties herein provided for failure to do so.
Section (3). Each and all assistants, sub-agents, part¬
ners, associates, or employes of any such person or Emi-
116
grant Agent or Labor Agent, within the meaning of this
Act, shall be subject to the license hereby levied and liable
for the payment thereof, whether such license shall be
paid by his or their employer, principal partner, associate
or not; and he or they shall be subject to the provisions
of the Act in any event. And every person, (whether he
be acting individually or as an officer, agent or employee
of any corporation, firm or individual, engaged in the
transmitting messages, money, or operating a messenger
service) who shall act as agent, intermediary or messenger
(or services to that end) for another in procuring, trans¬
mitting or delivering any ticket or pass for transportation
or the money for transportation, to points without the
State of Alabama, to any laborer or workman, or another
for transmission or delivery to any laborer, shall be subject
to the provisions of this Act and liable for the payment
of license hereby levied and for the penalties herein pro¬
vided for the failure to comply with the provisions of this
Act, the same as if he were acting as sub-agent, associate,
partner or employee of a labor agent or an emigrant agent
as herein defined. But a common carrier engaged in inter¬
state commerce shall not by reason of the mere fact alone
of its having transported passengers or its own workmen
or employes to points without the state, be deemed to be
an Emigrant or Labor Agent under this Act.
Section (4). Any person who shall engage in the busi¬
ness or undertake to engage in the business of an Emigrant
Agent or Labor Agent as defined in this Act, or shall do
any of the acts or things constituting doing business or en¬
gaging in the business of Emigrant Agent or Labor Agent
as defined in or within the meaning of this Act or who
knowingly assists another in so doing, without having first
obtained a license as herein provided, or without having
first given bond as provided in this Act or without having
first complied with the further provisions of this Act,
shall be guilty of a misdemeanor, and upon conviction shall
be punished by a fine of not less than Five Hundred Dol¬
lars and not more than Five Thousand Dollars, or may be
imprisoned in the county jail or sentenced to hard labor
for the county for not less than four months nor more
than one year, within the discretion of the Court. Any
person who shall engage in the business or undertake to
engaged in the business of Emigrant Agent or Labor Agent
117
as set forth above even though he has taken out a license
as herein provided, who engages any assistants, sub-agents,
partners, or employes who have not been licensed according
to law or as herein provided, shall be guilty of a misde¬
meanor and upon conviction shall be punished by a fine
of not less than Five Hundred Dollars and not more than
Five Thousand Dollars, or may be imprisoned in the county
jail or sentenced to hard labor for the county for not less
than four months nor more than one year, within the dis¬
cretion of the court. And for the purpose of better insur¬
ing the enforcement of the provisions of this Act it is
hereby stipulated that, in addition to the courts already
having such jurisdiction conferred by law, jurisdiction of
offenses under this act occurring anywhere within the
county and jurisdiction, power and authority to impose the
maximum fines and penalties and punishment herein pro¬
vided for, is hereby conferred on all inferior courts, or
courts established in lieu of Justice of the Peace courts by
whatsoever named called, on which courts criminal juris¬
diction is now by law conferred in counties having over
150,000 population according to the last or any subsequent
federal census, and the defendant in the trial of such case
shall not have the right to plead that the crimes or offense
with which such defendant is charged occurred or arose
in some precinct of the county other than the one in which
said court is located and such trial is had; nor shall the
defendant in such | cases in counties wheire there is a
division of the Circuit Court having and exercising ter¬
ritorial jurisdiction over parts of such counties and holding
dourt at places other than the county site of such county,
have the right to plead that the offense with which the
defendant is charged occurred or arose in some other sub¬
division of the county than the one in which such court
is located and such trial is had.
Section 5. The license inspector, or other official of the
State chargeable with the duty of collecting delinquent
licenses under the laws of the State of Alabama, and with
the duty of enforcing the provisions of this act, shall re¬
ceive and be paid out of the same, by the officer collecting
it, when and as collected, fifteen per cent (15%) of all
fines and forfeitures imposed under the provisions of this
act, in case the prosecution was instituted by him, or at his
118
instance, or on information furnished by him, but not
otherwise.
Section 6. "Except in case the emigrant agent or labor
agent defined in this act, be a corporation or co-partnership
engaged in the publication and distribution or circulation
of a newspaper or other publication, or engaged in the
transmission of telegrams or messages for hire and en¬
gaged in rendering messenger service in connection there¬
with," no license shall be issued or granted under this act
to a corporation, association, firm or partnership; but
may be issued only to an individual person.
Section 7. Before any license shall be granted or issued
under this act, the person applying for same shall file with
the Judge of Probate of such county a bond executed by
him, with at least two good and sufficient sureties residing
in the county, (or with some bonding corporation author¬
ized to do business in Alabama), to be approved by said
Judge of Probate, payable to the State of Alabama, in the
sum of Five Thousand Dollars, conditioned on the payment
of such damages as any person may sustain by reason of
any false representations or misrepresentations made to
such person by such person applying for such license, or
any of his agents, representatives, or in any advertisement
or written or printed matter, as to the nature of the place
where such laborer is to be sent for employment, or the
surroundings thereat, wages to be paid, class and nature
of the work to be performed thereat, duration, or any other
feature of the prospective employment, together with such
damages as may be sustained by failure to secure the
promised employment; (no person who would otherwise be
entitled to maintain an action on such bond shall forfeit
or lose his cause of action or right to maintain the suit,
because of any waiver thereof made in advance of the ac¬
crual of such cause of action; and all such waivers shall be
null and void and of no force and effect). Furthermore,
said bond shall be conditional on the payment of such
damages as any person may sustain by reason of his
servant or employe having been enticed away or caused
to leave the employment by said agent, his representative
or employee or by reason of his advertising matter, cir¬
culars, letters and the like, or of the solicitations of such
agent or his emissaries. Any person who may suffer dam¬
age by reason of any of the wrongs set forth as a condition
119
under which damages may be payable under said bond
may recover thereunder by suit in his own name and the
same may so be prosecuted and maintained against the
principal on said bond and also the sureties on said bond
may be properly joined as parties defendant to said action
and recovery may be had against them as in like cases
provided by law.
Section (7No license shall be granted or issued
under this Act, unless the person wishing same shall first
produce to the Judge of Probate of the County in which
he wishes to engage in the business of Emigrant Agent
or Labor Agent, within the meaning of this Act, a recom¬
mendation in writing signed by twenty householders and
freeholders who are qualified electors of the county in
which the applicant proposes to engage in said business,
stating (1) That they are personally acquainted with such
Applicant; (2) That he is of good moral character and
that his reputation for truth and veracity is good; (3)
That he has been a bona fide resident citizen of the State
of Alabama for six months preceding the filing of the ap¬
plication. Which said recommendation shall be filed with
the application for license hereinafter provided to be made.
Nor shall such license be issued unless at the time of filing
the recommendation the applicant also file, with said Judge
of Probate, his application for license, which application
shall state, (1) The full name and present residence of ap¬
plicant and how long he has there resided, (2) The location
or post office address, so that it may be located, of the
known place or places where the business is to be carried on
or conducted, and the name and post office address of the
owner of the premises, (3) that the applicant has never
been guilty or convicted of violating the Criminal laws of
the State of Alabama and that applicant has never hereto¬
fore hired or solicited laborers to go or to be employed
outside of Alabama nor furnished, provided or arranged
for transportation for laborers to go beyond the limits of
the State of Alabama, nor assisted others in doing so, with¬
out having first paid the license tax in such cases provided
by lav/ in force at the time, to be paid, nor has he at any
time solicited or caused to be solicited nor sought to cause
any laborer or laborers to leave or quit the employment of
another nor assisted or caused others to do so, (4) The
name, residence and post office of any and all persons^
120
firms and corporations pecuniarily interested with ap¬
plicant in the business for which the license is sought or
who has or who will furnish or provide or advance or
loan to applicant the money or any part thereof to pay for
the license so applied for. (5) The name of the employer
and the name of the place the laborers solicited or hired
or shipped, are to be employed and the name of the person
or persons at such place under whom they will work; the
class of work they will be called upon to perform and scale
of wages paid therefor; the living accommodations that
will be provided and the cost of board and lodging thereat;
whether or not the transportation furnished will be
charged against the laborer and if so on what terms, and
whether or not return transportation will be provided in
case the laborer is dissatisfied with wages or conditions or
is refused employment or discharged for any cause, within
three months after his services have begun. Also the
amount of compensation applicant is to receive for each
laborer procured by him. Said statement must be sworn
to by the applicant before such Judge of Probate or be¬
fore some judge of a court of record in the State, and if
any false statement is knowingly made by such applicant,
then such applicant shall be guilty of perjury and shall be
punished as by law in such cases provided.
Section (8). Before the granting of the license the ap¬
plicant must go before an officer authorized to administer
an oath and to certify affidavits and make and subscribe
the following affidavit, and file the same with such Judge
of Probate along with his application for licenses, viz;
I, , do solemnly swear that I
will observe and comply with the provisions of Acts of the
legislature of Alabama and laws of the State of Alabama
relating to Emigrant Agents or Labor Agents; that I will
not engage in or undertake to engage in the business de¬
fined in said Act, in any county in the State of Alabama,
without having first procured a license therefor as pro¬
vided in said Act; that I will not enter into partnership or
association with, nor employ any one to assist or aid me in
carrying on the business or in soliciting or recruiting of
laborers, nor in advertising or distributing advertising or
arranging for transportation, or to accompany any labor¬
ers while in transport, nor to do any other act or thing for
which a license is provided to be paid in said Act, unless
121
such person has first procured a license as provided in
said Act; and that I will not allow such assistance to be
made by any such person gratuitously or otherwise; that
I will not at any time solicit or entice or cause to be solicited
or enticed away or to leave the employment any servant or
employee then in the service of another, nor will I assist
or cause others to do so; that should I change the location
of my place of business or set up another place of business
within the county than that specified in my application for
such license, or desire to ship or send laborers to other
employers or places than as stated in item (5) of my ap¬
plication that I will before doing so file an additional state¬
ment under oath giving the information with respect there¬
to as required by Item (5) of the original application; that
I will file with the said Judge of Probate from time to
time as they may be engaged a statement in writing under
oath giving the names and residence address of all persons
that may be engaged in assisting me or employed by me in
carrying on the business; and that I will not knowingly
recruit for or having recruited deliver or turn over to any
one laborers to be shipped or employed without the State
of Alabama who is not a holder of a license under said
Act; that I will solicit and advertise for and recruit only
those who are not at the time employed within the State
of Alabama: In consideration of the issuance of the
license to me, the undersigned under the above mentioned
Act, I do hereby agree, that in case such license is sus¬
pended or revoked under the provisions of said Act or
under any other law in such cases provided, to forfeit to
the State and to the county in which the same is issued,
any and all unearned portion or portions and all and any
part thereof of the money so paid for said license, and do
hereby waive any and all claim or claims that I may have
against the State of Alabama and against said County and
against any judge or official thereof, that I may have by
reason of any such suspension or revocation of said license.
Witness my hand and seal this day of 192
L. S. (i) The Judge of Probate of the county
in which any license may be issued under this Act shall
have the power and authority to suspend for any period of
time, or to revoke absolutely any license issued under this
Act to any person, in case such person is convicted of crime,
or upon information under oath being filed with said Judge
122
of Probate, that such licensee made any false statement or
statements in his application for such license or his af¬
fidavit accompanying the same or has violated his oath or
any of the same in his said affidavit, or failed to keep any
of the promises contained in said affidavit, or has violated
any of the porvisions of this Act, or has violated any pro¬
visions of the criminal laws of the state respecting the en¬
ticing away or causing to leave the employment of another
any employe or servant; or if said Judge of Probate has
reason otherwise to believe that any such of above is true
he may under the power and authority vested in him here¬
under suspend for any length of time or absolutely revoke
such license for the causes set forth above; but in any case
the said Judge of Probate shall cite such licensee to appear
before him at his office or place of holding court at such a
time as the said Judge may appoint (but not less than three
days from the time of the service of such notice) to show
cause why his said license shall not be suspended or abso¬
lutely revoked under the authority of this Act, and the
matter shall be then and there heard and adjudicated ac¬
cording to the procedure of courts of record in this state on
Rule Nisi and as in such cases provided by law. If upon
the hearing the said licensee is found guilty or in case he
failed to appear, then said Judge shall enter a judgment or
decree absolutely revoking such license or suspending the
same for such period of time as he deems proper, provided
that for a second offense the license must be revoked abso¬
lutely. Upon the entering of such decree or judgment the
money paid for said license all and every part thereof shall
be forfeited to the state and county respectively. There
shall be no appeal from the judgment or decree or decision
of the said Judge of Probate suspending, cancelling or re¬
voking any license hereunder. If during the term or
period for which the license is suspended or permanently
forfeited, the person who held said license shall do or
undertake to do business as defined in this Act he shall be
guilty of a misdemeanor and shall upon conviction be pun¬
ished as is provided in subdivision (d) of this Act; and if
the situation be a suspension of the license, such license
shall immediately be and become forfeited and void with¬
out any further affirmative action being taken in regard
thereto, and no appeal from conviction shall have the effect
of reinstating said license so long as the judgment or con-
123
viction remains unreversed, (j) If any provision, sub¬
section, sentence, clause or part of this Act shall be declared
unconstitutional the remaining provisions unaffected
thereby shall continue in full force and effect.
Approved August 25, 1923.
No. 230.) (H. 268—Jeter.
AN ACT
To define, license, regulate and control billiard rooms and
to fix penalties for the violation of this Act.
Be it enacted by the Legislature of Alabama:
Section 1. The term billiards, as used in this act, shall
mean any of the several games played on a table surrounded
by an elastic ledge of cushions, with balls which are im¬
pelled by a cue, and shall include all forms of the game
known as carom billiards, pocket billiards, formerly known
as pool, and English billiards. The term billiard room
shall mean any public place where the game of billiards is
permitted to be played, and for which a charge is made.
Section 2. Authority is hereby vested in the various
Probate Judges within the State of Alabama to license
the operation of billiard rooms within the corporate limits
of the Cities and towns of their respective counties as here¬
inafter provided.
Section 3. No license to operate a billiard room shall be
issued to any person to operate any billiard room to which
the public has access for amusement and recreation, who
is not twenty-one (21) years of age, and a citizen of the
United States; or who has been convicted of felony. Ap¬
plication for license to operate a billiard room shall be first
made to the Probate Judge of the County in which the ap¬
plicant proposes to conduct said business, in the form here¬
after provided, and no license shall be issued by any city or
town to any person to engage in such business until after
such person has made application to and has been granted
a license by the Probate Judge of the county in which such
city or town is located. Every application for license shall
be accompanied by the affidavit of the applicant sworn
to before an officer authorized by law to administer oaths,
that the applicant is a citizen of the United States; that
he is of good moral character; that he has not been con¬
victed of felony; that he will not permit vagrants, or any
124
person under the influence of intoxicating liquors to fre¬
quent or play in his place of business; that the applicant
will have sole personal charge and management of said
business; that he will not permit public gambling in such
place of business, or permit the above described tables to
be used in any manner other than as provided by law.
There shall also be filed with such application a bond in
the penal sum of $1,000.00, payable to the State of Ala¬
bama, and conditioned upon the faithful performance of
all provisions of this Act, signed by the applicant as prin¬
cipal, and either a surety company or two individuals as
securities, which said bond must be approved by the Pro¬
bate Judge and filed in his office. When said application
and bond have been filed and approved as aforesaid, the
Probate Judge shall issue license for the current year, or
unexpired portion thereof, upon the payment of the license
fees provided by the general laws of the State of Alabama.
Provided further, that if any licensee hereunder shall
voluntarily relinquish personal supervision, management
and control of any billiard room, he shall surrender his
license to the Probate Judge who may issue a new license
to some other person, firm or corporation to continue said
business, under the provisions of this Act, in which event
credit shall be given for the unused portion of said sur¬
rendered license. But if any licensee shall relinquish man¬
agement of said business as aforesaid, without surrender¬
ing his license for reissue as hereinbefore provided, said
license shall be deemed to be forfeited and the Probate
Judge may order the Sheriff of the County or the Chief
Law Enforcement Officer of the State of Alabama to close
said place of business.
Section 4. Before any person, firm or corporation shall
be authorized to conduct a billiard room in any city or
town in the State of Alabama, it shall be necessary, in
addition to complying with the foregoing provisions of this
Act, to make application to the City Clerk of such City or
town for a license, and said application shall certify that
application has been made to and a license granted to such
applicant by the Probate Judge of the County in which
such city or town is located.
Section 5. It is hereby made the duty of the Chief Law
Enforcement Officer of the State of Alabama to regularly
inspect all public billiard rooms in the State for the pur-
125
pose of ascertaining whether or not the provisions of this
Act are being observed, and it is his duty to report all
violations promptly to the Solicitor of the County in which
such rooms are located, and furnish him with such informa¬
tion and assistance as is necessary for the prosecution of
violations of this Act.
Section 6. The governing bodies of incorporated towns
where billiard rooms are operated may fix a license fee for
the operation of such billiard rooms and may make such
additional regulations, governing the operation of such
billiard rooms, as they may deem proper, provided that no
city or town shall have power to license or authorize the
doing of any act or thing prohibited by this Act.
Section 7. It shall be unlawful for any person, firm or
corporation to operate a billiard room between the hours
of eleven-thirty o'clock P. M. and six o'clock A. M. or
harbor or permit any person to be or remain in such bil¬
liard room between said hours, except regular employees
performing necessary labor within the premises.
Section 8. It shall be unlawful for any person to play
billiards, or to be permitted to remain in a billiard room,
for any purpose, who has not reached the age of twenty-
one (21) years, unless accompanied by a parent or
guardian. In the event the keeper of a billiard room is
of the opinion any person desiring admission thereto is
under the age of twenty-one years, he shall require such
person to certify his age in writing, and it is hereby made
a misdemeanor, punishable by a fine of not less than $25.00
or more than $100.00 for any minor to make false certif¬
icate as to his age.
Section 9. No dice, cards, dominoes or other games of
chance shall be permitted, or any form of gambling allowed
in any billiard room, or in any room in which billiard tables
are located, or in any cigar store, or other business located
in the same room; provided further, that no game pro¬
hibited by law shall be played in such premises, and it is
expressly provided that such games as are now known as
Kelly Pool, Keno, Star pool, Scrub, and similar gambling
devices are expressly prohibited, and that no racing or
other betting pool shall be exhibited, permitted, or sold
in such places of business, and that no intoxicating liquors
shall be sold, served or allowed to be used in or on the
premises.
126
Section 10. All billiard rooms shall be kept at all times
in a clean, healthful and sanitary condition, and shall com¬
ply with all said ordinances now in force, or which shall
hereafter be enacted, regulating the same, and subject to
all sanitary rules and regulations of the Health Depart¬
ment.
Section 11. No billiard room operating under the pro¬
visions of this Act shall allow or permit any screens, cur¬
tains, blinds, partitions or other obstructions to be placed
between the entrance, of room where billiards are played
and back of rear wall of such billiard room. A clear view
of the entire interior from the entrance to the rear of such
room must be maintained at all times No partitions form¬
ing rooms, stalls or other enclosures where the public con¬
gregate, shall be permitted. This provision, however, shall
not be construed to prohibit the maintenance of wash
rooms, and toilet rooms for proper purposes, or the main¬
tenance of closets for storing purposes exclusively.
Section 12. It shall be unlawful for any billiard room
to maintain, or permit to be maintained, any open or secret
connections, through doors, windows, or trap-doors, panels,
stairways, or other devices, with any place where gambling
is conducted or where persons congregate for immoral pur¬
poses.
Section 13. Every person, firm or corporation who shall
keep or permit to be kept or used, any billiard table, or
tables, within a city or incorporated town in this State
without having applied for a license as provided for in
Section 3, shall be guilty of a misdemeanor and upon con¬
viction shall be fined in any sum not less than fifty dollars
nor more than one hundred dollars, and each day that said
table is operated without a license shall be deemed a
separate offense.
Section 14. Every licensed billiard room proprietor
shall post up in his room where said tables are operated a
placard having Section 8 of this Act conspicuously written
upon or printed thereon, in letters of not less than one-
fourth of an inch in height for the information of his
patrons.
Section 15. That the provision of this Act shall not be
construed to include billiard tables or billiard rooms oper¬
ated by industrial concerns for the exclusive use of its em¬
ployees, Young Men's Christian Association. Religious
127
orders, Charitable Institutions, State, County or City In¬
stitutions, Fraternal Orders, or bona fide Clubs organized
and chartered prior to January 1st, 1923, using such tables
for employees or members only.
Section 16. Every licensed Billiard Room keeper, who
shall violate any of the provisions of this law, except as
herein provided, shall be deemed guilty of a misdemeanor
and upon conviction shall be fined not less than $50.00
nor more than $250 for the first conviction, and upon the
second conviction shall forfeit the full amount of the bond
to the State and thereafter no license shall be issued to
such Billiard room keeper.
Section 17. Any licensee under this Act, who knows, or
is interested in, or knowingly permits any gambling de¬
vice, mentioned in Section 9 of this Act, now prohibited
by law in any Billiard Room, or who knowingly permits any
Billiard table to be used for gambling, shall be guilty of a
misdemeanor and on conviction thereof shall for a first
offense be fined not less than $50.00 nor more than $500.00
or may be sentenced to hard labor for the County for not
more than 12 months, and on a second conviction shall be
guilty of a felony, and shall be fined not less than $100.00
and sentenced to the penitentiary for not less than one and
not more than two years.
Section 18. This Act shall not be construed as authoriz¬
ing the issuance of any license by City Officials or Probate
Judge for the operation of any public Billiard Room in any
town or City of this State where the operation of a public
Billiard Room is now or may hereafter be prohibited by
City Ordinance.
Section 19. If any Section, clause, provision or portion
of this Act shall be held to be invalid or unconstitutional
by any court of competent jurisdiction, such holding shall
not affect any other section, clause, provision or portion of
this Act which is not in and of itself unconstitutional.
Section 20. All laws and parts of laws in conflict with
the provisions of this Act are hereby repealed.
Section 21. This act shall take effect October 1st, 1923.
Approved Sept. 5, 1923.
128
No. 558.) (H. 617. Odom.
AN ACT
To protect land owners against th§ burdens of increased
assessments or tax raises on lan&s being drained in Ala¬
bama.
Be it enacted by the Legislature of Alabama:
Section 1. No tax assessor, agent of the State, tax com¬
mission or any other official or officials authorized to
assess property for taxes or to raise assessments on prop¬
erty for taxes in Alabama shall have authority to raise the
assessment for taxes on any lands included in a drainage
district during which assessment for drainage benefits on
the said lands are being paid; provided that the cause of a
raise or increased assessment by the increased value or
use of the land be brought about by drainage benefits.
Section 2. No tax collector of a county or other official
authorized to collect taxes on property shall collect taxes
on increased assessments made in violation of Section 1
of this Act.
Section 3. For the purpose of this Act, a drainage dis¬
trict shall be held to be a body of land incorporated for
the purposes named in Article 40 of the Act of the Legisla¬
ture of 1923 known as the "Agricultural Code of Alabama."
Section 4. Any person or official violating the pro¬
visions of this Act shall be guilty of a misdemeanor and
on conviction shall be fined not less than fifty ($50.00)
dollars nor more than ($100.00) dollars.
Section 5. All laws or parts of laws in conflict with this
Act are hereby repealed.
Approved Sept. 29, 1923.
INDEX
LICENSE OR PRIVILEGE TAXES—GENERAL
Section
(See schedule of subjects of license tax page) 303
Automobiles—(See motor vehicles, pages 85-97)
Agents liable for license tax due by person or corpora¬
tion for whom he is acting 311
Confederate and Union veterans of civil war exempt,
Schedule 83 303
Book of licenses issued kept by Probate Judge 314
County license tax fifty per cent of State tax 304
Certified list of licenses collected forwarded to Tax Com¬
mission and State Auditor 315
Chauffeurs (see page 94)
Due date of payment and time issued for 319-320
Exemption from license taxes, Confederate veterans,
Union veterans, and persons disabled, etc., Sched. 83 303
False statement, punishment of applicant for making 307
Forms for licenses to be issued, furnished by Auditor 312
Failure to take out license when liable for, penalty, etc. 308-309
Half-year license, when may be procured 319
Inspectors—license 308
(See license inspector)
Liability for delinqeunt license not determined by pro¬
bate judge 308
Licensee may use license at another location when 305
Lien of State and County for license due 310
Motor vehicles (See pages 85 to 97).
(See motor vehicles; see index).
Municipalities—
Maximum amount of license that may be collected
from public utilities, Schedule 92 303
Sleeping cars, Schedule 98 303
Telegraph Companies, Schedule 107 303
Peddlers, must state whether he proposes to travel on
foot, by wagon or motor vehicle 305
Persons, defined 321
Persons, firms, associations or corporations must take
out license before engaging in business 305
Place of business must be designated and shown on
license 305
Refund of money paid for license when paid through
error or mistake, etc 317
Refund of license tax paid, how and by whom made 318
Sworn statement by applicant when license is measured
by invested capital 306
Solicitor furnished with list of licenses granted 316
Stubs of licenses must be filled in by Probate Judge 319
130
(Section 303—pages 3 to 65)
LICENSE AND PRIVILEGE TAXES.
Schedule.
Abstract of title 1
Accountants 3
Acrobatic feats 28
Actuary .. 3
Adding machines in counties over 60,000 inhabitants 4
Adding machines in counties less than 60,000 inhabitants 6
Adjusters of fire losses 3
Advertising, displaying in public place 17
Agent, labor, (See page 113).
Agent, selling R. R. supplies, furnace supplies, mining
supplies, etc 121
Agricultural implements, peddler 116
Amusement parks — 6
Architects 3
Athletic exhibition 28
Attorneys 64
Auction sales 51
Auctioneer 2
Automobile agents, dealers, etc .. 7
Accessories, automobile 12
Automobile, appropriation for tags, (see page 96).
Licenses for operating, (See pages 85 to 97).
Automobile filling station 10
Automobile, general provisions, etc., see pages 85 to 97.
Bankrupt sales, etc 51
Barber shops 13
Baseball parks 11
Bicycles, dealers in 15
Billiard tables (see page 123).
Bill poster 17
Bond makers 21
Bonds and stocks 102
Books, maps, prints, etc 18
Bottling works 130
Bowie knives 87
Broker selling R. R. and furnace supplies; iron, coal,
coke, etc 121
Broker, merchandise 19
Broker, ticket 98
Buggies, when peddled 116
Cafe 95
Canvassers 116
Carbonic acid gas 131
Cards, playing 23
Carriages, when peddled 116
Cars, supply 103
Cash registers ... . 4 & 5
Cartridges, metallic 86
Chair cars - 98
Chiropodist 79
Churns, when peddled 116
Cider 24
Cigarettes, cigarette paper or tobacco 25
Cigar dealers 127
131
(Section 303—pages 3 to 65.)
LICENSE TAXES, SUBJECTS OF.
Schedule.
Circuses and accompanying exhibitions and devices 26
Circus parades - 27
Circus, what considered as 28
Clock peddlers 116
Coal broker or agent 121
Closing out sale 51
Coal dealer 29
Coal, mining of 67
Coffin dealers 38
Coffin manufacturers 39
Coke dealers 29
Coke broker or agent 121
Cold storage 30
Collecting agencies 31
Commercial agencies 32
Commission merchant 20
Concerts 33
Construction companies 34
Contractors 34
Cotton buyers 35
Cotton compress ' 36
Cotton factories 37
Cottonseed oil mill 37
Cotton warehouse 117
Credit reporting 32
Dancing, where admission is charged 46
Deeds, filing privilege 73
Dentists 42
Detective agencies 40
Devices used as source of profit 41
Dice, dealers in 23
Dictaphones 4 & 5
Dining cars 98
Directories, city 43
Dirk knives 87
Doctors 44
Double treading of tires 122
Eating houses, public 95
Electric light plant 92
Electric power plant 92
Engineer, civil-electrical, mechanical 45
Entertainments, dancing, etc 46
Entertainments not otherwise licensed 110
Entertainments, public 33
Exhibitions not otherwise licensed 33
Express companies 48
Eye glass dealer 49
Fairs, street 14
Feather renovating 47
Ferry 115
Fertilizer factory 50
Fertilizer mixing plant 50
Fireworks, dealer in 52
Fire sale 51
132
(Section 303—pages 3 to 65.)
LICENSE TAXES, SUBJECTS OF—Continued.
Schedule.
Flying jennies with circus 26
Flying jennies, not with circus - 63
Fortune tellers 54
Fruit peddlers 56
Fruit stands - - 55
Furnace supply broker _... 121
Garage for storage. 8
Garage for repair.... 9
Gas companies - 92
Gas fitters 90
Gasoline filling stations . 10
Graphanolas _ _ . 4 & 5
Gypsies and traders 58
Guns 68
Hair dressers 79
Horse dealers 57
Hosiery mills 37
Hotels 59
Ice cream, wholesale manufacturers 126
Ice factories 61
Inns 59
Insurance 60
Iron broker or selling agent 121
Iron ore, mining of •. 68
Junk dealer 62
Knife rack or similar device 41
Labor agents, (see page 113).
Lawyers 64
Laundries 63
Lecturer, public 33
Legerdermain 65
Lightning rods 66
Lodging houses 59
Lumber exporters, wholesale dealers, or dealers on com¬
mission 129
Lumber yards 128
Lunch counters 95
Machinery, peddling of 116
Manicurists 79
Maxim silencers 87
Menagerie 69
Medicine, peddlers of 83 & 84
Merry-go-round, with circus 26
Merry-go-round, not with circus 53
Metallic ammunition 86
Mining coal 67
Mining iron ore 68
Mine supply broker 121
Money lenders 71
Money lender as incident to real estate business 105
Monuments, dealer in 70
Mortgages, filing tax 72
Motorcycles, (see page 86).
133
(Section 303—pages 3 to 65.)
LICENSE TAXES, SUBJECTS OF—Continued.
Schedule.
Motor trucks (see page 89).
Moving picture shows Ill
Museum 69
Musical entertainments 33
Musical instruments, small 88
News companies operating on trains, news stands 74 & 77
Nickle-in-slot machine 75
Oculists 78
Oils, wholesale 76
Optician 78
Optometrist 78
Organs, selling-renting-delivering 88
Osteopath 79
Packing houses 81
Pawnbrokers 80
Paenut oil mill.. 37
Peddlers, clocks, wagons, buggies, etc 116
Peddlers of medicine 83
Peddlers, general 83
Peddlers of drugs, itinerant doctors 84
Peddlers, when traveling in vehicle 83
Peddlers, when exempt from license 83
Penny-in-slot machine 75
Phonographs 4 & 5
Photographers 82
Photographers, traveling 82
Pianos, renting, selling, delivering 88
Pig iron storage yards 85
Pistols 87
Pistol cartridges 86
Plumbers 90
Pool thbles (see page 123).
Pressing clubs 123
Public halls for hire... 91
Public utilities 92
Race tracks 93
Railway supply broker 121
Real estate agents 105
Real estate agents selling lands not in the State 106
Refrigerating plant, cold storage meats 81
Restaurants 95
Rifles - 86
Rope mills 37
Rosin, manufacture of 114
Sales—bankrupt, closing out, etc 51
Sales at auction 51
Saw mills - .' 125
Sewing machines 96
Ship brokers 124
Shooting galleries 97
Shows, not otherwise licensed 110
Shot guns 86
Side shows 26
Skating rinks 101
Sleeping cars (see section 72) 93
134
(Section 303—pages 3 to 65.)
LICENSE TAXES,'SUBJECTS OF—Continued.
Schedule.
Sleight-of-hand performance 65
Soft drinks, at wholesale • • 100
Soft drinks, at retail 99
Steam fitter 90
Stocks and bonds 102
Street fairs 14
Street railways 92
Supply cars 103
Surreys, when peddled 116
Surgeon, veterinary 105
Talking machines 4 & 5
Telegraph companies 107
Telephone, long distance 109
Telephone, operating exchange 108
Ticket brokers 94
Tin shops 90
Traders and gypsies. - 58
Trading stamps 112
Transfer companies, persons and baggage 113
Turpentine, distillers of 114
Trucks, motor (see page 89).
Vaudeville 110
Variety shows 110
Victroias 4 & 5
Vulcanizing shops 122
Veterinary surgeon 104
Wagons, when peddled 116
Warehouses, cotton 117
Warehouses, general 118
Washing machines, when peddled 116
Water works 92
Weighing machines, slot 120
Witness script, dealers in 119
Yarn mills 37
LICENSE INSPECTOR—DUTIES, ETC.
Section.
Appointed by State Tax Commission 308
Examine license stubs in probate office 308
Citations issued and signed by 308
Criminals proceedings brought by, when, etc 308
Commissions allowed 308
Cause delinquent to appear before him 308
Bond of 308
Fee for serving citatino 308
Power and authority to arrest persons violating the
revenue laws of the State 308
Arrest motor vehicle dealers for making improper use
of demonstration tag (see page 92).
Taxes collectible by inspector may be collected by suit
brought in name of the State (see page 96).
Deputies, authorized to appoint 308
Fees paid out of penalties collected 308
Liability for license not determined by probate judge 308
135
MOTOR VEHICLES—LICENSE TAX
Section. Page.
Definitions and terms 1 to 11 85 & 86
Due date and delinquency date 11% 86
Automobiles kept for private use 12 86
Transfer of license on cars kept for private
use 12 86
Horsepower, license based on insurable horse¬
power of private cars 12 86
Time allowed (3 days) to procure license
after purchase of new car 12 86
Cars for hire, transportation of passengers
paying fare except "jitney buses" 13 87
Taxicabs, etc 13 87
Jitney buses 14 87
Hearses and ambulances, automobile 15 88
Trucks, motor 16 89
Trailers 17 89
Tractors, motor 18 89
Motorcycles 12 86
Ad valorem tax must be paid before license
is issued 19 89
Half-year license may be issued after
April 1st 20 91
Tag or plate, how same displayed 20 91
Tags, appropriation for 26 96
Receipts, registration furnished by Tax
Commission 20 91
Application for license, made under rules and
regulations of Tax Commission 20 91
Demonstration tags, provisions for issuing,
etc 21 92
Registration fee in lieu of other license taxes,
exceptions 22 93
Municipal corporations not required to pay
license, must procure tag 22 93
Municipality may impose license on cars for
hire 22 93
Money collected (less expense) for motor
vehicle, dispositon of 23 93
Expense of administration of law 23 93
Mutilated tags, etc 24 94
Commercial tags, different shape from pri¬
vate 20 91
Chauffeurs, license of, etc 25 94
Title certificate required before license may
be issued (See title certificates required) 98
Motor vehicles used by State Highway De¬
partment exempt from license tax 96
Exemption of non-resident owners, extent of ..... 96
Second hand motor vehicle dealers, special
license required 13 103
MOTOR VEHICLES—AD VALOREM TAX
Section. Page.
No license may be issued or transfer made
until ad valorem tax is paid, exceptions (a) 19 89
136
MOTOR VEHICLES—AD VALOREM TAX—Continued.
Section.
Page.
Ad valorem tax paid in county in which
owner resides
(a)
19
89
Certificate of assessment furnished by as¬
sessor
(a)
19
89
Certificate of assessor warrant for the col¬
lector to collect taxes due
(a)
19
89
Assessment, no motor vehicle to be included
in regular tax return after Oct. 1, 1923
(c)
19
90
Tax collectors receipt for ad valorem tax
surrendered to Probate Judge
(d)
19
90
Tag and receipt evidence of payment of ad
valorem tax
(d)
19
90
Motor vehicles brought into State after
October 1st, how and when assessed
(e)
19
90
"No tax due" certificate, when issued by
tax assessor (el)
19
91
Citv tax collected by collector, when
(f)
19
91
Commissions of assessors and collectors
(f)
19
91
License shall not be issued until ad valorem
taxes due State, county and cities are
paid (f) 19 91
MOTOR VEHICLES—TITLE CERTIFICATES, ETC.
Section.
Page.
Definitions
1
97
Contents of title certificate, etc
2
98
New certificate required upon sale or
transfer
3
99
Certificate must be procured before car is
operated on highways
4
100
Tags or plate must not be issued until title
certificate is procured
5
100
Transfer of ownership file kept by Tax Com¬
mission
6
101
Probate Judge may refuse to issue or revoke
certificate
7
101
False statement of applicant for certificate,
punishment for making
8 & 17
102
Dealers and manufacturers, certificate for
9
102
Duplicate certificate where original is lost,
how procured
10
102
Forged or altered certificate, punishment
provided for
11
103
Stolen and recovered cars, report to be made
Engine number of car altered or changed,
12
103
punishment
14
105
Second hand automobile dealers, how licensed
and other requirements
13
103
Engine number of car, when supplied, appli¬
cation for to probate judge
14
105
Appointment of deputies, etc
15
107
Auto theft fund, how used
16
108.