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Acts of the called session, 1862 : and of the second regular annual session of the General Assembly of Alabama online

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CALLED SESSION, 1862,



AND or THE



SECOND REGUI.AR ANNUAL SESSION



GENERAL ASSE5IBLY OF ALABAMA,



HELD IN TnE



CITY OF MONTGOMERY.



COMMENCING ON THE



27TH DAY OF OCTOBER AND SECOND MONDAY IN NOVEMBER, 1862.



JOHN GILL SHORTER, Governor.

WALTER H. CREXSIIAW, Speaker of House of Representatives.
R. ]\L PATTOX, President of the Senate until Nov. 10, 1862.
J. M. CALHOUN, President of the Senate.



MONTGOMERY, ALA.:

MONTGOMERY ADVEUTISKU BOOK AND JOB OFFICE.
1862.



Digitized by the Internet Arciiive
in 2010 witii funding from
Duke University Libraries



littp://www.arcliive.org/details/actsofcalledsessOOalab



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L^AVS OF ^L^BAMA.



Ko. 1.] AK ACT

To amend the Revenue Laws of this State.

Section 1. Be it enacted by the Senate and House of Rep-
resentatives of the State of Alabama in Geiwal Assembly f^^^'°^ *^'^^'
convened^ That the following rules, as to the taxation of
persons and property', are hereby established, to-wit :

1. All lands subject to taxation must be taxed in
proportion to their value.

2. Land belonging to citizens of the Confederate
States residing out of the State, cannot be taxed higher
than land belonging to persons residing therein.

3. No tax can be imposed on land, the property of
the Confederate States.

4. All navigable waters within the State are to re-
main forever public highways, tree to the citizens of
the State, and of the Confederate States, without any
tax^ imiiost, or toll thereon, imposed by the State.

o. The following persons and property are exempt
from taxation :

C. All property belonging to the State, or any county
thereof, or the State bank, or its branches.

7. All property of the Confederate States.

8. All property of literary, scientific and benevolent
institutions, actually used for the purposes for which
such institutions were created ; not exempting, how-
ever, any of such property when invested iti stocks, or
employed in any other than the regular business of such
institutions.



18t)2.



?uVijects & rates
of taxation.



Poll.



Male free ne
groes.



Female free ne-
groes.



Real estate.



Slave*, t'xcept
mechan'.cs.



0. Houses of religious worship, aud their appurte-
nances.

JO. Places, and monuments of the dead, and imple-
ments of burial.

11. Agricultural and horticultural instruments, im-
plements, vehicles and utensils, -when kept for use,

12. The ])roperty of revolutionary soldiers and their
•widows, to the value of one thousand dollars.

13. The property of soldiers who served in the war
of 1812, those who served in the Mexican war, those
who served in the Florida war, and those now in, or
who may hereafter be in the military service of, the
Confederate States, or who shall, at the time of assess-
ment, have received an honorable discharge from such
service, and of the widows of all such, property to the
value of one thousand dollars.

14. All insane persons, and their property, to the
value of one thousand dollars.

Sec. 2. Be it further enacted^ That taxes are to be as-
sessed b}' the assessor in each county on, and from,
the following subjects, and at the following rates, to-
wit ;

1. On every wliite male inhabitant between the ages
of twenty-one and sixty, except those in the military
service of the Confederate States, seventy-live cents.

2. On every male free negro, between twenty-one
and fifty years of age, five dollars.

3. On every female free negro, between twenty-one
and forty-five years of age, three dollars.

4. On all real estate, to be estimated at its real value
in money, and not at forced sale, according to ths best
judgment the assessor can form by information, in-
spection, or otherwise, taking into consideration its
location, whether in a town, city, or the country, its
proximity to local advantages, its quality of soil, growth
of timber, mines, minerals, quarries, fossils and im-
provements, excepting such as are herein separately
specified and taxed, for each hundred dollars of the
value thereof, and at that rate, twenty-five cents.

5. All slaves, except mechanics, tanners, shoe mak-
ers, or of some other trade, craft or occupation, which
renders them of extra value, actually engaged in their
trade, or those who, from unsoundness or other disability,
are of less value than ordinary slaves of like age, shall
be assessed as follows :



1862.



1 On each slave under 5 years of age, 50 cents.



" between 5 k 10


a


75


" 10 & 15


'•


150


" 15 & 30


u


200


" 30 & 40


((


150


" 40 & 50


((


100


" 50 & 60


((


40



3 " '•

5 " '*

6 " "

Mechanics, and others of extra value, actually engaged Mecimn-cs.
in their trade, and those who, from .unsoundness or
disability, are of less value than slaves of like age, shall
be valued at whatever prices the assessors, from the
best information to be obtained hy them, may adjudge
them to be worth ; and upon such valuation there shall
be assessed a tax of one-fourth of one per cent.

6. There is also to be assessed and collected, as asiavefund.
separate fund to paj- for slaves executed for capital
crimes, on each slave under ten years of age, one cent;

and on each over ten, and under sixty years, two cents.

7. On all passes, canals, channels, and property of the passes, canals,
like kind, estimated in the same manner as mills, ^^c., '^*'*""*^''''*''-
on each hundred dollars of the real value of the prop-
erty, twenty-five cents.

8. On all capital employed by agent, or otherwise, „ .. ,

in tlie way 01 loan, or trading in paper, at not more atiegai inan-st.
than the legal rate of interest, or in tlic regular ex-
change business, in or during the tax year ending on
last day of February preceding the assessment, on each
hundred dollars thereof, and at that rate, thirty-three
and one-third cents.

9. On all money and debts purposely kept at inter- Monoy.ind.ieiti
est, whether lent to, or in the hands of, persons, corpo- """'^'^"^
rations, or companies, in or out of the State, whether

the evidence of the debt is annually renewed or not, or
whether running to maturity or past due, on which tax
is not paid in some other form or manner to the State
annually, there shall be assessed and paid, for each hun-
dred dollars, thirty-three and one-third cents.

10. On all crops, or the proceeds tliercof, loaned or crop* loured or
kept at interest, there shall be levied and collected a •"'''"' '°'"*■•'•
tax of thirty-three and one third cents on every hun-
dred dollars so loaned or kept at interest.

11. On all money hoarded there shall be assessed Mon-y botrjed
and collected, on every hundred dollars, one dollar;

and under the term hoarded shall be embraced all mo-
ney withheld from circulation, as well as all money de-



1862. 6

posited out of the State, money lent out of the State
at a less rate of interest than five per cent per annum,
and all money on hand : Provided, that money kept on
hand exclusively to purchase family supplies, not to
exceed the amount necessary for one year, shall not be
considered as money hoarded.

12. On all capital employed, by agent or otherwise,
Hrgre!li°r°?han iM Or duriug such ycar, in the way of loan or dealing
i.g;ii interest. j,j paper, at a greater rate than the legal rate of inter-
est, on each hundred dollars, and at that rate, one dol-
lar; and all bills, notes, checks, certificates of deposit,
or other issues, credits of any corporation, company,
partnership, or individual, either in or out of the State,
used or employed in the way of loan, dealing in paper,
or in a regular exchange business, is regarded as capital
under this section, and must be assessed as if gold or
silver was used or employed.

13. On each hundred dollars worth, and at that rate,
VuniUurcyL^' of all jcwclry, plate, household furniture, ornaments,

whether kept for use, sale, or otherwise, over the value
of two hundred dollars, except family portraits, fifty cents.

Ttbicies. 14. On all vehicles kept for use, and not exempt

from taxation, on each hundred dollars of the value,
and at that rate, fifty cents.

Neat cattle. 15. On cach licad of neat cattle, over twenty-five

head, otie cent.

Horses it mules. 16. Oil all horscs Or mulcs kept principally for the
saddle or harness, stud horses and jacks, on every hun-
dred dollars of the value, and at that rate, one dollar.

Racehorses. 17. On all liorscs whicli, in or during the tax year

preceding the assessment, have been entered, trained or
run, five dollars.

Capital stock of 1^' ^^* ^^'^ corporatiotis created under any law of

corporafons. this State, cxccpt rail roads, and not exempt from tax-
ation, on each hundred dollars of their capital stock
actually paid in, and belonging to persons not exempt
from taxation, fifty cents; but such corporation is exempt
from tax (if it ptiys a tax) upon its separate property,
equal, at its cost value, to the amount of such capital
stock, and so ^^ro rata in the proportion which its property,
separately taxed, bears to the amount paid ot its capital
stock.

19. On the gross amount of all auction sales made

Auction sales. • ^ • i.\ l ^• ^\

in or during the tax year preceding the assessment, ex-
cept those made by executors, administrators and guar-



7 1862.

dians, as such, by order of court, or under legal pro-
cess, and under any deed, will, or mortgage, on every
hundred dollars, and at that rate, ten dollars; except
on cargo sales of imported goods, which shall be two
dollars on every hundred dollars.

20. On the gross amount of premiums (after deduct- insurance pre-
ing therefrom all return premiums) received from their '"'"•"s.
business in this State, during such tax year, by any in-
surance company not chartered by this State, and doing
business herein, by agent or otherwise, on every hun-
dred dollars, and at that rate, two dollars: one-half of

which goes to the county where the agency is located
or doing business, and the other half to the State.

21. On every pack, or part of a pack of playing cards piayjng cards.
sold, by wholesale or retail, or otherwise disposed of or

used, during such tax year, one dollar.

22. On every article, piece of property, or sum of nanios.
money, put up or disposed of b}' raffle, in such tax year,

on each hundred dollars of the amount at which the
same is put up, and at that rate, ten dollars ; to be as-
sessed against the person in possession of the house in
which the raffle is had; and if no house, then against
t]ie person making up such rafle, or the owner of the
article or propcrt3\

23. On each gold watch kept for use in such tax year, ooid watches.
by male or female, one dollar.

24. On every gold safety, vest, or fob chain, silver *"'°'<' chains, sii-
watch,'or clock, kept for use in such tax year, iifty cents, docks.

25. On all lawyers, surgeons, phj^sicians, and dentists, professional in-
who have been three years at the practice, ten dollars;'""^""

or at their option, on each hundred dollars of their in-
come derived from such profession, during such tax
year, and at that rate, fifty cents.

20. On every legacy, where letters testamentary have legacies.
not been taken out in this State, received by an}' per-
son other than the child, adopted child, grand-child,
brother, sister, father, mother, husband or wife, and on
all property given by deed, or otherwise, to any such
person, on each hundred dollars of the amount or
value thereof, and at that rate, to be assessed to the
beneficiary, guardian, trustee, or legal representative,
five dollars.

Sec. 3. Be it further enacted^ That there shall be as- Net prosu or
sessed and collected a tax of five percent, upon all net*^**-
profits derived during the year ending on the last day



1862. 8

of February, 1863, from the sale, whether at auction or
by private sale, of all liquors, groceries, breadstufls,
meats, salt, grains, provisions, leather, hides, shoes, to-
bacco, cotton, horses, mules, negroes, beef cattle, hogs,
bagging, rope, guns, pistols, powder, shot, lead, per-
cussion caps, candles, cigars, jewelry, gold aud silver
plate, and plate of other sorts, snufl" fruit, confection-
eries, drugs, medicines, dye-stuSs, hardware, queens-
ware, earthenware, cutlery, and all other kinds of mer-
chandize or commodities sold during said year, which
^- may have been obtained by purchase or barter, whether

such purchase or barter was made before or after the
first day of March, 1862; and on each free bank of this
State, including the Savings Bank of Mobile, on each
hundred dollars of its stock there shall be assessed and
collected a sum equal to thrice the amount of the tax
levied on land. There shall also be assessed and col-
lected a tax of [five per cent, on the net profits of
agents, brokers, or factors for the purchase or sale of
.cotton or other articles of merchandize, either on do-
mestic or foreign account; also, on commissions of auc-
tion sales of any of the articles herein enumerated:
and whenever goods, wares, merchandize, or property
of any kind enumerated in this section, is the property
of non-residents of this State, and sold at auction in
this State, the same shall be subject to a tax of two per
cent. ; and the auctioneer selling such goods shall be
held liable to pay the same under the penalties herein
prescribed in other cases. And in estimating the pro-
fits under this section, it shall be done in reference to
the original price paid to the producer or manufacturer,
or paid by the importer, adding in all cases the expense
of transportation, insurance, exchange, and all other
bona fide expenses.
Net profl'sof ^EC. 4. B(t it farther enacted, That there shall be as-
sessed and collected a tax of five per cent, on the net
profits derived during the year ending on the last day
of February, 1863, from all rail roads, steam boats, om-
nibuses, stage coaches, hacks, warehouses, drays, saw,
grist, and other mills,|distilleries, breweries, tanneries,
foundries, forges, hotels, restaurants, establishments for
majiufacturing or repairing shoes, harness, hats, carri-
ges, wagons, guns, pistols, pikes, bowie knives, estab-
lishments for manufacturing iron, woolen and cotton
goods, cotton yarns, or for carding and spinning woo



incomes.



9 1862.

or cotton, mining, quarrying, working marble, and all
other kinds of manufacturing establishments, presses
for compressing cotton, printing establishments, cotton
pickeries, wharves, toll bridges, ferries, and^livery sta-
bl«8; also a tax of five per cent, upon the net profits
realized by any express companj'-, telegraph and gas
companies, brokers and dealers in exchange.

Sec. 5. Be it farther enacted., That in estimating the now net profits
net profits under the preceding section, it shall be done led!"*"^"'"""'
in reference to the amount of capital actually invested
and necessarily employed, and shall include the profits
on sales and re-sales, made directlj' or indirectl}^ either
in or out of this State.

Sec. 6. Be it farther enacted, That no tax shall be ^^en net pro.
assessed and collected upon the capital employed in any fi«3 are taxed, no
business the net profits of which are taxed by any lawtaK^"
of this State, except on capital employed in tanneries, Exception,
and establishments for manufacturing woolen or cotton
goods, cotton yarns, or in the manufacture and sale of
shoes, or invested in steam boats.

Sec. 7. Be it farther enacted, That upon all notes or chamre biiig or
bills, drafts, orders, checks, certificates of deposit, or ^ea°r'''u)*'*5iarc'ii
paper of any kind or form, heretofore emitted without iscs.
the authority of the law of Alabama, by and on behalf
of, or for the benefit of any resident of this State, or
on the behalf of, or for the benefit of any corporation
created by or under any law of this State, or doing bu-
siness in this State, or on behalf of, or for the benefit of
any individual or partnership in this State, to answer
the purposes of money, or for circulation as money o.r
change bills, \Miethcr made or emitted in or out of the
State, there shall be assessed and collected on the
amount of all such notes, bills, drafts, orders, checks,
certificates of deposit, or paper money of any kind or
form, so emitted or put into circulation, a tax of two
and one-half per cent, for the tax year ending on the For each year
last day of February, 1863 ; and for each tax year there- '»'"«»'»«'•
after, there shall be assessed and collected a tax of fif-
teen per cent, upon such amount as may be outstand-
ing and unredeemed at the commencement of such tax
year: Prodded, howcccr, That every kind of paper re- '
ferred to or mentioned above in this section, emitted >^

by any court of county commissioners, or any munici-", '"^.

pal corporation in this State, shall be exempt from tax-''""
ation.



1862.



1%



Sec. 8. Bcil further enacted, That the establishment
of the rates of taxation in the preceding section shall
be a repeal of all penalties and penal laws as to every
kind and form of paper in said section embraced, which
has heretofore been made and emitted, but shall not be
Repeal of certain a repeal of any existing law as to any such paper here-
penaitieB. after made and emitted, or which may be hereafter re-
issued: Provided, The benefits of this section shall
Proviso. jjqI; apply to any party who fails, on presentation, to

redeem any kind or form of paper herein embraced.

Sec. 9. Be it further enacted, That upon all cotton
hereafter planted and gathered, there shall, tor each
^and "gathered'* y*^^*'' ^^ asscsscd and collectcd on each pound of seed
i^reafter. cottou, ovcr and abovc twenty-five hundred pounds of
seed cotton, made and gathered during the tax year, to
ever}' full hand employed in raising and gathering the
same, by any one party, or on any one plantation or
farm, a tax of ten cents per pound for every pound of
excess over and above twenty-five hundred pounds to
each full hand employed in raising and gathering the
same; or if the crop be ginned, then every pound of
ginned cotton shall be estimated as equal to four pounds
of seed cotton: Provided, That no tax shall be ira-
Proviso. posed on any cotton planted after the proclamation of

the governor announcing that peace has been made be-
tween the Confederate States and the United States,
or that the blockade of the ports of the Confederate
States has been removed.
Profits nnder Sec. 10. Pc it furthcr cnactcd, That upon profits un-

Confederate con- , »' • i i i- i

tract. der contracts with parties who, by reason or such con-

tracts, are released and exempted from military service
in the army of the Confederate States, there shall be
assessed and collected a tax of ten per cent. And upon
all wages or salaries of persons who, by reason of any

Wages or saia- enga";ement, appointment, or contract in any depart-

ries of Confcde. » ^ ,, ,, ' /-{ ^ r , , '>-, , i. l

rate employees, mciit ot the Contcdcrate Government are exempted
from conscription, ten per cent, on such wages or salary.
Sec. 11. Pe it further enacted, That all persons en-
gaged in any business, or pursuit, the receipts, sales,
profits, commissions and salaries of which, or capital

^^menu under^' ©mploycd in which, are subject to assessment and taxa-
tion under the provisions of this act, shall furnish a
written statement, under oath, of such receipts, sales,
salaries, commissions, profits or capital, to the assessor;



11 1862.

and any person willfully tailing or refusing to do so
shall be guilty of a misdemeanor, and on conviction
thereof must be tincd not more than two thousand dol-
lars, and may be imprisoned not more than one year,
one or both, at the discretion of the jury trying the
case.

Sec. 12. Be it further enacicd. That to enable the as- AuUionty con-

r n 1 i.1 1 1 i. 1 ii ferred on Assess-

sessors more lully and thoroughly to carry out the pro ors.
visions of this act, and other laws of the State, on the
subject of revenue, they are hereby authorized and cm-
powered to examine any other person on oath as to
the correctness of any list of assessment that may be
rendered, or as to the correctness of the valuation of
any property assessed ; and it is made the special duty
of assessors to inquire into the correctness of all lists
of assessment rendered, as well as the fairness of the
valuation under every assessment, and whenever he
shall have reason to suspect that either the one or the
other has not been correctly and fairly given in, lie shall
call in such persons as are likely to know as to the cor-
rectness of the assessment, or fairness of the valuation,
and examine them on oath in relation to such assess-
ment, or valuation ; and any person refusing to be ex-
amined, or withholding any information on such exam-
ination, shall be guilty of a misdemeanor, and on
conviction thereof shall be fined not less than five hun-
dred dollars, at the discretion of the jury trying the
case.

Sec. 13. BeitfurtJter enacted^ That it is hereby made Duty of comp-
the duty of the comptroller to see that the assessment ^^^''^^.^'^'J^'^*^;
of taxes on steamboats and other water crafts, wharves, •'"a'*, -^c.
toll bridges, ferries, turnpikes, foundries, &c., is duly
observed and executed, and for this purpose he may
appoint an agent, or attorney, in any of the principal
cities or towns, or any other prominent point in the
State, and allow to such attorney, or agent, a fair com-
pensation for his services. It shall also be his duty to
inquire into and correct past omissions to assess and ■,,,,.,

II 1 1 • 1 -1 • 1 • runner duij.

collect the tax on the items above named in this sec-
tion.

Skc. 14. Be it furtJicr enacted, That it shall be the oommissiuner*'
duty of the commissioners' courts of the several eoun-^^^''^^''p,J*^'»«
ties to revise and comj»are the assessment list, and if, in
their opinion, there is any omission, discrepancy, irreg-
ularity, or error in the assessment, or valuation of pro-



1862. 'fft

pcrty, profits, or salaries, they shall, so far as to any
such supposed omission, discrepancy, irregularity or
error, direct a re-assessment to be made, either by the
assessor or such other person or persons as they may
deem most suitable and competent.

Sec. 15. Be it further enacted, That if any person
shall fail or refuse to render to the assessor of the pro-
per county a correct list or statement of all property
and profits, including salaries subject to taxation, or
shall otherwise evade, or attempt to evade, a compli-
Penaity for in- aucc With tlic rcvenuc laws of this State, he or she
correct list. shall bc guilty of a misdemeanor, and on conviction
fined and imprisoned, one or both, at the discretion of
■ the jury trying the case: one-half of any fine imposed
under the provisions of this section shall be paid to any
person informing the grand jury of the oti'onse, and
such informer shall be a competent witness in all trials
against such oflxjnders.

Sec. 16. Be it further enacted, That the ascertainment
Valuation to be of all valucs aiid amounts under the revenue laws of
i)aper*'*urrenc>\ this State shall bc upou the basis of the paper currency
receivable in payment of taxes at the time the assess-
ment is made.

Sec. 17. Be it further enacted, That it shall be the
diTribL^te^'biank duty of the Comptroller of public accounts to have
forms. printed and distributed, to the assessors and collectors

of the several counties of this State, blank forms set-
ting forth each item of taxation, and that each partj
giving in any property or item subject to taxation shall
give in the same in the form prescribed in the assess-
ment list, subscribed and sworn to; all of which lists
shall be filed in the office of the judge of probate.
Collector to fill Sec. 18. Bs it further enuctcd, That the collector shall
eLr tax-p^yen fill up a bhuik for each tax payer, setting forth the
items on which he pays tax, according to assessment,
and that lie receipt the same; and upon the failure of
Penally for fall- any asscssor or collector to comply with the provisions
'"^' of this, or the preceding section, he shall be guilty of

a misdemeanor, and on conviction fined at the discre-
tion of the jury trying the case.


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Online LibraryAlabamaActs of the called session, 1862 : and of the second regular annual session of the General Assembly of Alabama → online text (page 1 of 19)