To amend an act entitle an act to provide for assessing and collecting taxes, and for taking the census of this State, passed at the second session of the General Assembly on the 22d day of Dec.1820, and for other purposes.
Sec. 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That the Chief Justice of the several County Courts within this State, and in case of a vacancy in that office, the sheriff of the county shall appoint one justice of the peace or some other competent person as to him may appear best within each and every Captain's muster district, within their respective counties, and within ten days thereafter give notice to the person or persons so appointed, whose duty it shall be as soon as practicable to receive and make out a list of all the taxable property and Polls, within their respective districts which have not heretofore been given in and returned agreeable to the above recited act. And it shall be the duty of the Clerk of the several County Courts when the appointments are made by the Chief Justice of the County Court forthwith to give notice with a list of the names of the persons so appointed and of the district for which they were appointed, to the Sheriff of their respective counties who shall within ten days after making such appointments serve a notice of the same on the justices or other persons appointed under the provisions of this act.
Sec. 2 And be it further enacted, That it is hereby made the duty of the Justices or other persons appointed under the provisions of the first section of this act, to proceed to make an impartial valuation of all lands liable to taxation within their respective districts of precincts which have not been given in, whether returned as delinquent or not, and it is hereby made the duty of all persons having or owning any taxable property, to give in a list of the same liable to taxation by himself or agent on oath, to be administered by the person appointed to receive the same in and for the district respectively where the property may be.
Sec. 3. And be it further enacted, That it shall be the duty of each and every person appointed under the provisions of this act to make a return to the clerk of the County Court
of his County as soon as may be, a list of all property and names of the persons giving in the same, which has not been previously assessed and of the lands valued by him agree able to the provisions of this act, and it shall be the duty of such clerk to make out three correct lists of the same, as a supplemental return, one copy of which shall be given to the Collector, one to be transmitted to the comptroller and one filed in the Clerks office of his county.
Sec. 4. And be it further enacted, That the several clerks in this state respectively shall be allowed for the faithful performance of his duty in making out the lists of taxable property required by the provisions of this act, and for the several services required by the act to provide for assessing and collecting of Taxes, and for taking the Census of this state, passed at Cahawba, on the 22d day of Dec.1820. for each and every copy so made out and disposed of at the rate of one dollar and fifty cents for every hundred names composing the aforesaid copies to be paid out of any monies in the Treasury, not otherwise appropriated and the Comptroller shall issue his warrant in favor of the Clerks respectively on the receipt of the Copy to him directed.
Sec. 5. And be it further enacted, That the assessors heretofore appointed to take the list of taxable property in this state, or who may hereafter be appointed under the provisions of this act, shall receive as compensation for their services in assessing and returning a list of the same three per centum on the amount of revenue arising from such assessments in their respective lists. And the amount of said per centum shall be certified by the clerk to whom the list is returnable, and the sheriff or collector of taxes is here by required to pay the amount of said certificates of his county out of any money he may collect from the state taxes, and the amount of such certificates, he is hereby authorised to retain from paying into the Public Treasury.
Sec. 6. Be it further enacted, That the Sheriffs shall be allowed to retain as compensation for collecting the taxes, the following commissions, viz: on the first thousand dollars he shall retain six per centum. On all sums over one thousand and not exceeding two thousand, five per centum, and three per centum shall be allowed on all the excess over and above two thousand dollars.
Sec. 7. Be it further enacted, That so much of the fist section of an act to raise a revenue for the support of government for the years 1821, as requires the value of Land liable to taxation, to be ascertained and returned upon the oath or affirmation (as the case may be) of the owner or owners, be and the same is hereby repealed.
Sec. 8. Be it further enacted, That the Sheriffs or other officers appointed to collect the Taxes in this State, shall be allowed until the first day of December next, to make returns, and pay over the revenue into the Treasury.
Sec. 9. Be it further enacted, That if the Sheriff of any county refuse to collect or give bond as required by the provisions of an act which this is intended to amend then and in that case, the County Court, or Chief Justice thereof, shall appoint some fit person to collect the same who shall give bond and sufficient security, receive the same compensation, and be liable to the same penalties as are required by, and imposed on Sheriffs.
Sec. 10. Be it further enacted, That so much of the act to which this is an amendment, as imposes a tax of five dollars, on free people of color, shall be, and the same is hereby repealed; and that they shall pay the same poll tax as is required by law for white males over the age of twenty one years.
Sec. 11. Be it further enacted, That the collector of Taxes, in each county in this State, shall in all cases where the said tax of five dollars has been paid, return the same to the person or persons who have paid the same, retaining, in all cases, the amount of the poll tax which may be due.
Sec. 12. And be it further enacted, That all persons resident without the limits of this state who are charged with a double tax for failure to give in their taxable property in due time in 1820, shall be discharged from the same by paying into the State Treasury within six months from the passage of this act, the amount of the taxes due, and that the Treasurer is hereby authorized to receive and receipt for the same and the county taxes shall be paid to the treasurer of the proper county in like manner as the state taxes are paid.
Sec. 13. And be it further enacted, That it shall be the duty of the assessors appointed under this act to take the census of all those who have failed to render their lists to the former assessors and shall make return to the Clerks and be allowed the same compensation tat is allowed to former assessors by the act to which this is an amendment.
Sec. 14. And be it further enacted, That no doubt tax shall be demanded on any property not heretofore given in under the provisions of the act to which this is an amendment.
Sec. 15. And be it further enacted, That subscriptions shall be opened at the several places mentioned in the act to incorporate the subscribers to the Bank of the State of Alabama whenever the superintendents appointed at Cahaw
ba, may direct until the sum of one hundred thousand dollars or more shall be paid in gold or silver.
Sec. 16. And be it further enacted, That the subscribers to said Bank shall pay one fourth of the amount subscribed at the time of subscribing, one eighth within sixty days thereafter and one eighth within one hundred and twenty days from the time of subscribing, and the residue when required by the board of directors of said Bank upon thirty days notice.
Sec. 17. And be it further enacted, That John Taylor (late of Pendleton) Anderson Crenshaw, Henry Hitchcock, Edmund Lane, John Scott, James L. Seabury, Silas Dinsmore and John McKinley are appointed commissioners who or a majority of them shall have full power and authority to receive proposals from the directors of the several incorporated banks in this State, of the terms and conditions upon which said several banks will become branches of the Bank of the State of Alabama; and it shall be the duty of said commissioners or a majority of them to reduce to writing such terms as may be agreed upon between them and the directors of said several Banks and cause the same to be signed by the directors and report the same to the next General Assembly.
Sec. 18. And be it further enacted, That the Comptroller be and he is hereby authorized and required to issue his Warrant in favor of Wm. and Abram Trigg for the amount they have paid over and above the lawful tax for the year 1820 on sixteen lots in the town of Cahawba.
Sec. 19 And be it further enacted, That the tax collector of Cotaco County for the year 1820, be and he is hereby authorized and required to collect the balance of the taxes due from said County to this State for the year 1820, and make return of the same to the proper officers of the state at the time required by law for the return of taxes for the year 1821.
Sec. 20. And be it further enacted, That so much of an act passed 16th Dec.1820, concerning the collection of monies due the State and for other purposes, as respects Cotaco County be and the same is hereby suspended.
Sec. 21. And be it further enacted, That no bank bills shall be received into the Treasury of this State from the tax collectors thereof, but such as are required by law to be collected from the people in the payment of taxes.
Concerning executions and for other purposes.
Sec. 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That on all writs of execution to be collected in the following counties, viz: Madison, Jackson, Limestone, Lauderdale, Lawrence, Franklin, Cotaco, and Blount,
The plaintiff shall make the following endorsement, viz: the within officer is authorised to receive in payment of this receivable in execution, notes of such Banks as are received in the Land offices of this State, or the notes of any of the incorporated Banks in this State: on failure to make such endorsement the defendant shall have the right to replevy the debt for twelve months, and it shall be the duty of the Sheriff or other officer upon the defendant tendering good and sufficient security for the debt interest and cost, payable to the plaintiff twelve months after the date thereof to return to the defendant the property levied on in virtue of said execution, provided, the same hath been done.
Sec. 2. And be it further enacted, That whenever any execution issues in any County in this State in favor of any citizen of the State of Tennessee the plaintiff therein shall endorse on said execution as follows; the notes of the Bank of the State of Tennessee, notes of the State Bank of Tennessee, notes of the Nashville Bank, or the notes of the branches of either of said Banks, may be received by the within officer in payment of this execution. And on failure to make such endorsement, the defendant shall have the right to replevy the debt for twelve months, and it shall be the duty of the Sheriff or other officer upon the defendant tendering good and sufficient security for the debt, interest and cost, payable to the plaintiff twelve months after the date thereof to return the property levied on in virtue of said execution, provided, the same hath been done.
Sec. 3. And be it further enacted, That every such replevy bond, when due shall have the force and effect of a judgment and execution may issue thereon accordingly.
Sec .4. And be it further enacted, That it shall not be lawful for any trustee under any deed of trust or mortgage, to proceed to sell the trust or mortgaged property, unless the party for whose benefit the deed or mortgage was made shall endorse, he is willing to take such money as is specified in the first section of this act, Provided nevertheless, that should the party for whose benefit the trust or mortgage was made, not be a resident of this State, then and in that case he shall endorse, that he is willing to take such money as is specified in the 2d section of this act.
Sec. 5 And be it further enacted, That this act shall commence and be in force from and after the passage thereof and shall continue in force until the fist day of July, 1822.
Sec. 6. And be it further enacted, That the provision of the first section of this act, shall not extend to any person or persons who are citizens of this State, and not residing in either of the counties mentioned in the first section of this act.
Sec. 7. And be it further enacted, That no note or bond shall be assigned for the purpose of avoiding the provisions of this act, and upon proof of such assignment, any suit brought thereon, shall be dismissed with costs.