To provide for assessing and collecting the taxes of this State.
Section 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That there shall be appointed, on fourth Mondays and Tuesdays of February, in each and every county in this State, a fit person to be an assessor and collector, by the Judge of the County Court, and the commissioners of the roads and revenue; and in case the assessor shall refuse to act remove, or die, the Judge of the County Court shall make the appointment ; and if there be no Judge, the Clerk of the County Court shall make the appointment : Provided however, That if a majority of the commissioners should not attend, by four o'clock on the second day, then and in that case the Judge shall himself make the appointments.
Sec. 2. And be it further enacted, That each assessor and collector shall, before they enter upon the duties of their office, enter into bond and security, to be approved of by the Judge of the County Court, or if there be no Judge,
the clerk of the County Court, payable to the Governor for the time being and his successors in office, in the penal sum, in double the amount of the taxes of the county, to be estimated by the Judge or clerk taking such bond, conditioned for the faithful performance of the duties required of him while in office: and the Judge or clerk shall cause said bond to be recorded in the office of the clerk of the County Court, and the clerk shall thereafter transmit said bond to the comptroller of the State, to be by him safely kept in his office, and a certified copy of the record of said bond, shall be good and sufficient evidence thereof, in case the original shall be lost.
Sec. 3. And be it further enacted, That the assessors and collectors respectively, shall, before they enter upon the duties of their office, take and subscribe the following oath, to wit: "I, A B, do solemnly swear (or affirm,) that I will, to the best of my knowledge and abilities, perform the duties of assessor and collector of the taxes of the county of ____________, without partiality, favour or affection.- So help me God."
Sec. 4. And be it further enacted, That from the first day of April to the first day of July, in every year, be, and the same is hereby established as the time, when the list of taxable property shall be given in, by all persons living in this State who are liable to pay taxes: which list shall contain an enumeration of the taxable property, in his or her charge, within said county; and in the account of the lands, the particular description of the situation and quality of the same, and to what class it belongs; also each town lot of land with the dimensions of, and improvements thereon; also the amount of sales of all merchandize sold within the year ending on the first day of March immediately preceding the time, at which the assessors are herein directed to commence the duties of their office; and the assessor shall state in the last column of his list the total amount of the taxes due from each person chargeable with taxes. And all persons failing to make return of their taxable property as aforesaid, shall be deemed delinquent, and shall pay the assessor or collector, fifty cents as a compensation for having to go to the place of residence of such delinquent, for a list of his or her taxables, or the amount of taxes due from such delinquent: Provided always, That in case of sickness, or absence on business from the county, of any person having or owning taxable property it shall be lawful for such person to send their list of taxables to the assessor and collector, sworn to before any Justice of the peace in the State; or any person may render his list of taxables, sworn to by his agent.
Sec. 5. And be it further enacted, That it shall be the duty of the assessors to advertise at three public places in each captain's district, at least ten days previous to the days herein established, for giving in taxable property; and it shall be the duty of the said assessors to attend at the muster ground in each captain's district, two days of the time of giving in the list of taxable property.
Sec. 6. And be it further enacted, That at the time of giving in to the assessor a list of taxable property, the person giving in the same, shall take the following oath or affirmation, to wit: "I, A B, do solemnly swear (or affirm,) that the list of taxable property, which I have charge of, in the county of _____________, subject to taxation, contains a true statement, to the best of my knowledge and belief, -So help me God." Which oath, the assessor is authorised to administer to the person giving the list.
Sec. 7. And be it further enacted, That the assessor shall make out three copies of his assessment, one of which he shall retain for his own use, one to be transmitted by him to the comptroller, on or before the first days of September, and one to be filed with the clerk of the County Court; the copy for the comptroller shall first be submitted by the assessor to said County Court Clerk, to be compared, who shall certify thereon, that the said copy has been duly compared with, and is a correct duplicate of, that filed in his office. Any assessor failing to comply with the requisitions of this Act, shall forfeit and pay the sum of one thousand dollars, recoverable in any court having competent jurisdiction; one half to the person suing for the same and the other half to the use of this State.
Sec. 8. And be it further enacted, That the assessors and collectors in every county, appointed under this Act, shall be entitled to receive at the rate of twenty-five per centum on the four hundred dollars collected, and in proportion for a smaller sum; at the rate of twelve per centum, on all sums over four hundred dollars, and not exceeding one thousand; at the rate of seven per centum, on all sums over one thousand dollars, and not exceeding two thousand; at the rate of six per centum, on all sums over two thousand dollars, and not exceeding three thousand; at the rate of three per centum, on all sums over three thousand dollars: Provided, That the tax collector shall retain the per cent attached to the sums respectively, for all amounts collected; and the comptroller of the State is hereby authorized and required to issue his warrant in favour of such assessor and collector, upon the Treasurer of the State, for the amount at any time after the list of the taxable property shall have been transmitted to the comptroller, and shall have paid over to the treasurer the amount of taxes due.
Sec. 9. And be it further enacted, That the respective assessors and collectors shall proceed, after the first Monday in July, in each and every year, to collect the taxes, and shall pay into the public treasury, all monies which may be due from them respectively, on or before the second Monday of December, in each and every year.
Sec. 10. And be it further enacted, That all lists of taxes shall be considered, as having the force and effect of an execution; and it shall be lawful for all assessors and collectors of taxes, from and after the first day of September in each and every year, to proceed to make distress and sale of the goods and chattels, lands and tenements, of all persons in arrear for taxes, in the same manner as now provided for by law.
Sec. 11. And be it further enacted, That every person shall be liable to pay taxes upon all property, both real and personal, of which he shall stand seized, or have in his custody, either as attorney, agent, guardian, executor, and administrator, subject to taxation under this act, on the first day off March in each and every year; and every person who shall sell and convey away any property, either real or personal after the first day of March, shall give in a list of the same, with his, her, or their taxable property for that year.
Sec. 12. And be it further enacted, That if any assessor and collector shall make any false return of any list of taxable property, with a view to defraud the State or county of the revenue, he shall then and in that case, forfeit and pay double the amount of the sum, which it was his duty to have returned, and shall moreover be liable to a prosecution for fraud, and on conviction thereof, shall be imprisoned, not less than three months, by the verdict of a jury, and shall forever thereafter, be rendered incapable of holding any office of profit, honor, or trust, within this State.
Sec. 13. And be it further enacted, That all persons who may be appointed to collect the taxes of any county in this State, be, and the same are hereby, authorized and empowered, to collect all arrearages of taxes that are now or may at any time hereafter remain unpaid, to the persons appointed to collect the same, under the same regulations, as are prescribed for the collections of taxes in other cases.
Sec. 14. And be it further enacted, That the tax collectors, respectively, throughout this State, shall receive in payment of taxes, imposed by law, any gold or silver coin, or warrants issued on the State treasury of this State, or the Bank bills or notes of such Banks within this State, as pay specie for their notes, and all other Banks bills or notes that may be received in the Land offices of the United State, for this State.
Sec. 15. And be it further enacted, That the Governor of this State for the time being, shall, on receiving information which can be accredited, of the refusal or stoppage, or failure, of any bank or banks either within or without this State, to pay specie for their bills or notes, emitted by such bank or banks, the said Governor shall direct the Comptroller of the Treasury for the State, to issue circulars to the several tax collectors, in this State, apprizing them respectively, of such refusal, stoppage, or failure, on the part of such bank or banks, to pay specie as aforesaid for the bills or notes emitted by the said bank or banks respectively.
Sec. 16. And be it further enacted, That the assessors shall deliver to each individual whose property he assesses a concise statement of the property assessed, and the amount, which he shall date and sign.
Sec. 17. And be it further enacted, That if any accident should happen, that the person who shall be appointed to assess and collect the taxes should die, or otherwise be disqualified from performing the whole duties assigned him, then and in that case, the duties performed by the assessor and collector, shall be paid in proportion to the labour performed by each respectively.
Sec. 18. And be it further enacted, That if any clerk shall fail to pay the money arising from the tavern licences by him issued, four weeks before the time the collector is required to settle his accounts at the Treasury, he shall forfeit and pay double the amount of the tavern licences by Penalty him collected; to be recovered by the collector before any court having jurisdiction thereof, and paid over by him to the State.
Sec. 19. And be it further enacted, That it shall be lawful for any assessor to receive from any person the taxes due, and receipt for the same, at any time after said assessor shall enter on the duties of his office.
Sec. 20. And be it further enacted, That it shall be lawful for the Judge of the county court and Commissioners of roads and revenue in any county in this State, to direct the collector of the taxes to collect any current money, circulating in their counties, in payment of county taxes, and the collectors shall collect according to such direction.
To repeal in part and amend an Act entitled an Act to reduce into one the several Acts concerning roads, bridges, and highways.
Sec. 1. Be it enacted by the Senate and House of Representatives of the State of Alabama, in General Assembly convened, That it shall be the duty of the County Judge and Commissioners of the roads and revenue of the several counties in
this State, at the stated time of holding courts in the month of May in each and every year, to appoint overseers of the roads, on several precincts in said county, to serve for one year; also apportioners to apportion the hands as the law directs, which apportioners shall apportion the hands to several precincts, and make their return as the law directs, on or before the last day of June thereafter; it shall not be lawful for the said Judge and commissioners to lay off precincts, appoint overseers, or apportioners at any other time than herein specified: Provided, that new roads ordered to be cut out at any time of the year, and such roads as now exist, may have overseers and apportioners appointed to serve until the May court succeeding their appointment; and provided also, that no hands shall be apportioned to work on any road at the court preceding said appointment.
Sec. 2. And be it further enacted, That in those places where it is necessary to purchase timber to repair or causeway roads, the overseer of such road is hereby authorized to contract for such timber as will be necessary to repair such road; and where timber cannot be had near a road where it may be wanting, the overseer may contract for hauling the same, which contract shall be laid before the County Judge and Commissioners of roads and revenue, who are hereby authorized and required to order payment to be made, for as much as they shall judge reasonable, out of the county treasury.
Sec. 3. And be it further enacted, That fines from defaulters for failing to work on public roads, shall be recovered and collected in the manner following to wit: the overseer shall note each defaulter, together with the number of lands such defaulters had, that failed to work on the road as warned, and shall make a reasonable excuse, to the overseer in ten days thereafter, the said overseer shall return the account before some Justice of the Peace convenient to said precinct, which Justice shall issue a summons to said defaulters setting forth the cause of complaint and fixing on a time not exceeding ten days for said defaulter to appear before him, to show cause for said default; and if good cause is shown to such justice, he shall dismiss the defaulter without costs: and if said defaulter fails to appear or show good cause for such default, then the justice shall give judgment for the fine and costs, and execution shall issue as in cases of debt and assumpsit, and the officer collecting said fine shall pay the same into the County Treasury: Provided, the excuse is deemed sufficient to dismiss the suit, the overseer shall not pay the costs.
Sec. 4. And be it further enacted, That where the overseer of any road fails to prosecute defaulters as they law directs for failing to work on a road, as warned, it shall and may be lawful for any person or persons that is apportioned to work on said road, to apply to a Justice of the Peace near the precinct where such overseer may reside, and the said justice is hereby required to issue a summons against such overseer, requiring him to appear before said justice and show cause why the defaulters were not prosecuted, and if such overseer fails to appear or show cause as required, the justice shall give judgement with costs, for as much as the fines would amount to from the defaulters complained of, and the officer collecting the same shall pay it over into the County Treasury.
Sec. 5. And be it further enacted, That from and after the passage of this Act no person shall be compelled to cross the Alabama river, to work on any road: Provided, that all persons liable to work on roads, shall be apportioned to work on the nearest road, on the side of the river they may reside.
Sec. 6. And be it further enacted, That the present county road from Cahawba to Canton, be, and is hereby established as the State Road, until the Commissioners of Dallas and Wilcox should determine otherwise.
Sec. 7. And be it further enacted, That no person shall be compelled to work on any road, which is more than seven miles from his place of residence.
Sec. 8. And be it further enacted, That all fines collected from defaulters shall be applied to the improvement of that part of the road; on which the said defaulters were liable to work upon.
Sec. 9. And be it further enacted, That in all cases the overseer of all and every road in this State, shall have authority to appoint one fit person in his respective precinct, to warn the hands liable to work thereon; and notice thus served shall in all cases be as binding, as if served by the overseer in person, and the person appointed and performing said duties shall be exempt from working on roads.
Sec. 10. And be it further enacted, That in all cases where delinquents may have made good and sufficient excuse, the justices and constables shall have their costs out of the fines assessed before him.
Sec. 11. And be it further enacted, That from and after the passage of this Act, all students of any academy or school within this State, be, and the same are hereby, exempt from working on public roads.
Sec. 12. And be it further enacted, That all Acts and parts of Acts contrary to the provisions of this Act, be, and the same are hereby, repealed.
To authorize a Lottery for the purpose of building a Bridge over Prairie Creek, in the county of Greene.
Section 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That it shall and may be lawful for Allen Glover, George S. Gaines, Nathan Bolles, Shelby Cursine, Charles Lafevre, Thomas H. Herendon, John Robinson, William Murphy, ______ Seymore, _____ Lake, William Winn, and ______ Ravesie, or a majority of them, to raise by lottery in one or more classes as to them may seem most convement and necessary, any sum of money not exceeding three thousand five hundred dollars to be appropriated in building and completing a bridge over Big-Prairie creek, in the county of Greene, at the most eligible place within two miles of the mouth of said creek. And the said Allen Glover, George S. Gaines, Nathan Bolles, Shelby Cursine, Charles Lafevre, Thomas Herendon, John Robinson, William Murphy, ______ Seymore, ___ Lake, William Winn, and _______ Ravesie, or such of them as may think proper to act, shall before they enter on the duties of their office enter into bond with sufficient security in the penal sum of ten thousand dollars, payable to the Governor or his successors in office, before some one of the Judge of the circuit court of this State, ----conditioned for the faithful discharge of the duties imposed by this act; which bond may from time to time be put in suit in the name of the State, by any person or persons injured by a breach thereof.--- And it shall be the duty of the said managers, within ninety days from the completion of the drawing of the said lottery to pay to the fortunate person or persons, or to his or their order, all such prizes as my be due, agreeably to the scheme which they may have determined on and published. And the said lottery shall be drawn in the town of Erie, or Demopolis, or at such other place as the managers may deem expedient; giving due notice of the time and place of said drawing. and each of said managers, and each clerk that may be employed shall before the drawing commences, take an oath to act fairly and impartially in the discharge of their respective duties; which oath may be administered by any Justice of the Peace residing in the county where the drawing may be held. If the said lottery or any class thereof be not drawn within two years after the scheme of the same may have been published, the same shall cease, and said manages shall refund on demand, the price of the tickets to the holders of the same.
Sec. 2. And be it further enacted, That the aforesaid managers are hereby required and authorized, to contract for the building and completing the said bridge, within the
limits designated by this act. And the managers are hereby authorized to make to the undertaker or undertakers such disbursements and at such times as they may think proper.
More effectually to enforce the acts of the General Assembly of the twenty-first December 1820, and of June 14th, in relation to roads within this State.
Whereas, the first recited act authorizes the several county courts in this State, through the counties whereof large creeks or water courses obstruct the roads, over which it may be too burthensome to the citizens of such counties to construct bridges or crossways by means of a county tax, in which cases it is by the said act make lawful for such county courts to contract with any person or persons to build toll bridges or crossways and to make and allow toll to such person or persons, &c. And whereas by the last recited act, this authority is delegated to the present county Judges, associated with the commissioners of reads and revenue, without delegating any authority by either of said acts to the said county courts, or to the said Judges and commissioners, to impose fines or inflict penalties, against any person or persons who may obstruct or demolish the said bridges or causeway, or who may improperly evade the toll authorized to be received for passing such bridges or crossways; Therefore,
Section 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That if any person or persons shall obstruct or demolish any such bridges or crossways, or shall pass round or through the gate or gates authorized to be set up by the said county courts, respectively, with intent to evade the payment of toll, he, she, or they, shall for every such offence forfeit and pay to the person or persons having contracted with the said courts, respectively, for such bridge or crossway, thrice the amount of the common toll authorized to be received by such person or persons, to be recovered before any Justice of the Peace having jurisdiction of the same, with costs of suit.
To alter the time of holding the county courts in the county of Franklin. Section 1.
Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened,
That hereafter, the times of holding the county courts in Franklin county be and the same are hereby changed from the second Mondays in June and December, to the second Mondays in February and August, in each and every year. (Approved, Dec. 12, 1821.)
Supplementary to the several Acts in relation to Highways, Bridges, and Ferries.
Section 1. Be it enacted by the Senate and House of Representatives of the State of Alabama, in General Assembly convened, That from and after the passage of this act, the county courts of the several counties in this State, in addition to the powers already given to, and vested in them, by the several acts in relation to highways, bridges, and ferries, be, and they are hereby, authorised, to impose and inflict penalties, not exceeding twenty dollars for each and every offence, on any person or persons who may violate or contravene the privilege granted by their said courts, respectively, to any person or persons to keep a public ferry or ferries, to be recovered before a Justice of the Peace, or any court having competent jurisdiction of the same;. which penalty shall enure to the use of the person or persons suing for the same: Provided always, that nothing in this act contained, shall be so construed, as to exclude any person or persons from the right of carrying themselves, or other persons, or any thing belonging to them, in their own boats, free of ferriage: Provided, that this act shall only extend to the counties of Mobile and Baldwin: And provided also, that if any delay be created by the ferryman aforesaid, no penalty shall be recovered from any person whatsoever, by crossing said ferry.
Declaring the Conecuh and Sepulgah Rivers Public Highways, and for other purposes.
Section 1. Be it enacted by the Senate and House of Representatives of the State of Alabama, in General Assembly convened, That from and after the passage of this act, the Conecuh river from the falls thereof in Henry county to the Florida line, and the Sepulgah from its falls near the mouth of Bottle creek to its junction with Conecuh river, be, and the same are hereby, declared to be public highways.
Sec. 2. And be it further enacted, That Henry Gunnison, Thomas L. Hallett, Thomas Richardson, Elias Pledger, and their associates are hereby constituted and appointed a body corporate, by the name and style of The Navigation Steam Boat Company; and they are hereby vested with al rights and privileges and subject to the same restrictions which are granted and imposed in an act to incorporate the Mobile Steam Boat Company, passed on the twenty-seventh November, one thousand eight hundred and twenty-one.
To establish a Public Road therein mentioned, and for other purposes.
Section 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That the road which is about to be opened from Buttsville in the county of Butler, to the Shoals of Conecuh river, be, and the same is hereby, declared to be a public road.
Sec. 2. And be it further enacted, That Thomas MacDaniel of the county of Butler, is hereby authorized to establish a ferry on the Conecuh river, where the said road shall strike the same, or at such place near the Falls on said river as he may deem most suitable, and may receive the following rates of ferriage, to wit: For every wagon, or four wheel carriage, one dollar; for every two wheel carriage, fifty cents; for every man and horse, twelve and a half cents; for every loose horse, six and one fourth cents; for every head of cattle, four cents; for each head of hogs or sheep, two cents; for every foot passenger, six and one fourth cents: Provided however, that the said Thomas McDaniel shall not enjoy the privileges arising under this act, longer than the lands adjacent to such ferry, shall continue the property of the Government of the United States.
Sec. 3. And be it further enacted, That the said Thomas McDaniel shall lay off, and cut out a road from the ferry contemplated in this act, to the Federal road leading from Fort Crawford to Fort Gains; and the said road so soon as the same is cleared out, is hereby declared to be a public road.
To authorize Peter Ross to establish a Toll Bridge across the Big-Mulberry Creek, between the counties of Dallas and Autauga.
Section 1. Be it enacted by the Senate and House of Representatives of the State of Alabama, in General Assembly convened, That Peter Ross be, and he is hereby, authorized to claim and receive of and from each and every person who shall cross on said bridge, the following toll, to wit: For every four wheel carriage, seventy-five cents; for every two wheel carriage, thirty-seven and a half cents; for every man and horse, twelve and a half cents; for every pack horse, six and a quarter cents; for every loose horse, six and a quarter cents; for each head of cattle, two cents; and for each head of hogs, sheep, and goats, one cent.
Sec. 2. And be it further enacted, That the said Peter Ross shall not stop up any ford on said creek, in order to turn travelers across his bridge, under the penalty of twenty dollars; to be recovered before any Justice of the Peace, with costs of suit.