An Act to provide for assessing and collecting of taxes and for taking the Census of this State.
Sec. 1. Be it enacted by the Senate and House of Representatives of the State of Alabama, in General Assembly convened, That the county courts within the several counties in this state, shall appoint annually on the fourth Monday in January or sooner if the court be in session, one Justice of the Peace in each and every Captain's muster district within their respective counties, whose duty it shall hereafter be to receive and take lists of taxable property and polls in and for the districts respectively for which they may be so appointed; and it shall be the duty of the clerks of the several county courts aforesaid, forthwith to give notice thereof with a list of the names of the said Justices, and of the districts for which they were appointed, by advertising the same at the court house door; and the aforesaid clerks, shall also issue notice of such appointment to the sheriff of their respective counties, who shall within ten days thereafter, serve the same on the justices so appointed.
Sec. 2. And be it further enacted, That it is hereby made the duty of the Justices so appointed, to advertise in their several districts, at three or more of the most public places therein, at least ten days previous to the days hereinafter established for giving in lists of taxable property, of the place or places whereat attendance will be given to receive the same; Provided that the said Justice shall attend at least two days of the time of giving in, at the muster ground of their respective districts.
Sec. 3. And be it further enacted, That the last twenty five working days in March in every years, be and the same are hereby established as the time when the lists of taxable property shall be given in, in every county in this state; and it is hereby made the duty of all persons having or owning any taxable property to give in written lists of the same on oath, to be administered by the Justice appointed as aforesaid to receive the same, in and for the districts respectively where the property may be, and all persons failing so to do, shall be deemed delinquents and shall pay a two fold tax; 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 lists of taxables to the Justice sworn to before any other Justice of the peace in the state, or any person may render his list of taxables, sworn to by his agent.
Sec. 4. And be it further enacted, That after the expiration of the aforementioned days of giving in, it shall be the duty of each and every Justice so appointed to make a list of all delinquents of his district that he may have knowledge of, or be able to ascertain by reference to the tax list of the preceding year, and at the expiration of ten days thereafter it shall be the duty of the said Justice of each district to make return to the clerk of the county court of his county, one list of all property and names of the persons giving in the same, and one list of the property and names of the delinquents of his district, that may have come to his knowledge.
Sec. 5. And be it further enacted, That it is hereby made the duty of the clerks of the several county courts within twenty days after the Justices have made their returns as directed by this act, to make three fair and accurate copies of the whole of the returns arranged in alphabetical order, with the amount of the taxes for the year assessed thereon, and the several amounts of the different persons owing or giving in the same, correctly carried out and extended; one of which copies on application shall issue to the sheriff or person appointed to collect the same; one copy he shall transmit, as soon thereafter as practicable, to the Comptroller; and the other, he shall retain in his office, for the inspection of any person applying to examine the same; and the said clerks respectively shall receive for each and every copy so made out and disposed of, at the rate of twenty five cents for every hundred names composing the aforesaid copies to be paid out of any money in the Treasury; and the Comptroller shall issue his warrant in favor of the clerks respectively, on the receipt of the copy to him directed.
Sec. 6. And be it further enacted, That any clerk failing or neglecting to comply with the duties required in this act, shall for every failure or neglect pay a fine of twenty dollars recoverable before any court having jurisdiction thereof--one half to the use of the informer and the other half to the use of the state.
Sec.7. And be it further enacted, That in case any Justice appointed as aforesaid shall become incapable, die, or remove out of the county before the duties of his appointment shall be performed it shall be the duty of the chief justice of the county court upon information of knowledge thereof, to appoint another Justice or some other fit and proper person in and for the district where such vacancy may occur and being notified of the same shall perform the same duties and be under the same restrictions and responsibilities as is required of Justices appointed by the court-- Provided that every person who may be appointed to take the list of taxes and census as above provided shall before they enter upon the duties of their office take and subscribe the following oath or affirmation to wit. I, A. B. do solemnly swear or affirm ( as the case may be) that I will well and truly take the lists of taxable property and census of the inhabitants agreeably to the law-- to best to my ability; so help me God.
Sec. 8. And be it further enacted, That from and after the passage of this act it shall be the duty of the sheriffs of the several counties in the state to collect the taxes in their respective counties, and who before entering upon the collection of the same, shall give bond with good and sufficient security to be approved by the chief Justice of the county court, payable to the Governor for the time being or his successors in office in double the amount of the taxes, conditioned for the faithful performance and paying over the same into the Treasury; and the respective sheriffs shall proceed after the first Monday in May in each and every year to collect the taxes and shall pay into the public treasury all monies which may be due from then respectively, on or before the first Monday in November in each and every year.
Sec. 9. And be it further enacted, That all lists of taxes as delivered to the persons appointed to collect the same, shall be considered as having the force and effect of an execution, and it shall be lawful for all collectors of taxes
from and after the first day of July in each and every year to proceed in make distress and sale of the good and chattels, lands and tenements of all persons in arrearges for taxes in the same manner as now provided for by law.
Sec. 10 And be it further enacted, That all persons who have heretofore been or hereafter 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 due and unpaid to the persons appointed to collect the same, under the same regulations as are prescribed for the collection of taxes in other cases.
Sec. 11. And be it further enacted, That the sheriff shall be allowed to retain as compensation for collecting the taxes at the following rates to wit: For all sums not exceeding five hundred dollars, six per centum- for all sums over five hundred and not exceeding one thousand dollars, five per centum--- for all sums over one thousand dollars, and not exceeding two thousand dollars, four per centum--- for all sums over two thousand and not exceeding three thousand dollars, three per centum, and for all sums over three thousand dollars two per centum.
Sec. 12. And be it further enacted, That the justices or other persons appointed as aforesaid in pursuance to this act, whose duty it may be to take lists of taxable property for the year one thousand eight hundred and twenty one, shall take the whole enumeration of the inhabitants of their districts respectively, in manner and form as hereinafter directed and required and to make return thereof to the clerks of their respective county courts, at or before the first Monday in August next following each enumeration.
Sec. 13. And be it further enacted, That it is hereby made the duty of all inhabitants being heads of families and persons not belonging to any particular family, to render a true and faithful estimate to the justices or other persons appointed as aforesaid for their respective districts; such estimates from heads of families shall contain an enumeration of the inhabitants belonging to his or her family making a correct distinction between the number of white males over the age of twenty one years, of white males under the age of twenty one years, of white females over the age of twenty one years, of white females under the age of twenty one years, total of free people of color ( indians not taxed excepted) and the total of slaves.
Sec. 14. And be it further enacted, That it shall be the duty of the Justices or other persons appointed as aforesaid in their districts respectively, to claim and receive of all heads of families and other persons as described in the preceding section, the estimates which they are therein required to furnish; and if any person shall fail to make a return of him or herself or family or any part thereof being therunto requested by the Justice or other person appointed as aforesaid or shall knowingly make any false or improper return he or she shall be subject to be fined twenty dollars by any court having jurisdiction thereof, one half to the use of the informer, and the other half to the use of the county.
Sec. 15. And be it further enacted, That the following form shall be adopted and used by each and every justice or person appointed to take the census for the classification of the inhabitants:
|Total of inhabitants.|
|Total of Slaves.|
|Total of free people of colour.|
|Total of white inhabitants.|
|White females under 21 years.|
|White females over 21 years.|
|White males under 21 years.|
|White males over 21 years.|
|Names of heads of Families.|
Sec. 16. And be it further enacted, That every Justice or other person appointed as aforesaid and performing the duties herein required shall be
allowed and receive as a compensation for taking the census at the rate of fifty cents for each and every hundred inhabitants taken by him in the district to which he was appointed, to be paid out of the county treasury, out of any money in the treasury of his county, upon the presentment of the certificate of the clerk specifying the number of inhabitants returned by him. And any Justice or other person appointed as aforesaid and failing to comply with the true intent and meaning of this act; shall be subject to pay a fine of one hundred dollars recoverable before any court having jurisdiction thereof, one half to the use of the person suing and the other half to the use of the county.
Sec. 17. And be it further enacted, That it is hereby made the duty of Clerks of the county courts of the several counties in this state, after the justices have made their returns as herein directed and required to make out one fair and accurate copy of the hole of the returns of the census of the several districts of their respective counties, and to transmit the same to the Secretary of State on or before the commencement of the next ensuing session of the General Assembly.
Sec. 18. And be it further enacted, That all laws and part of laws repugnant to this act be and the same are hereby repealed.