STOCK, OF THE STATE OF ALABAMA— -Continued.

Same authorized to issue not exceeding three hundred thousand
dollars, stock,

Same authorized to issue not exceeding five hundred thousand
dollars, stock,

Same authorized to issue not exceeding one million of stock,
Same authorized to issue not exceeding two millions of stock,
May be issued by the state bank to commissioners of sixteenth
sections,

Certificates of stock, how assignable and renewable,
STOCKS.

To be as many as necessary in each county,

STRAYS.

Person taking up stray on his own plantation shall give informa-
tion to justice on oath,

Justice shall summon two householders to value stray, and re-
turn certificate of valuation and description,
Justice shall require taker up to enter into bond,
Certificate of appraisement, attested by justice, to be forwarded
to clerk of county court, and recorded,

Bond to be returned to clerk with the certificate,

69

69, 70

73

76

379

399

98

400

ib.

402

400

401

ib.

ib.

ib.

ib.

ib.

Death or escape of stray to be reported to clerk on oath, who
shall make memorandum thereof,

Taker up not liable for use of stray, if he does not abuse it,
How to decide expenses of stray when proved away by the

Penalty for selling stray or sending it out of the state under
twelve months,
Penalty for taking up or using stray contrary to law,
Owner not proving property in twelve months, stray to be vest-
ed in taker up, on his paying the clerk one half of the ap-
praised value,

Taker up failing to account for one half the value, shall forfeit
the whole value appraised,

Owner applying in five years, shall receive amount of appraise-
ment from taker up and county,

Owner entitled to half the amount of the appraisement from coun-
ty treasurer, on proving property, at any time,

Taker up of horse or mule, shall exhibit it on first day of cir-
cuit court following,

Clerk shall file and record certificates of strays,

Shall cause certificate of horse, &c. to be published three times

Additional fee of two dollars to be paid by taker up in such

Clerk shall post up list of strays on court-house door, at circuit

ib.

ib.

ib.

ib.

ib.

402

ib.

403

court,

402

Clerks' fees,

ib.

Strays not to be taken up or posted between first of April and
last of October, except a cow and calf,

ib.

Owner may recover stray on proving property within twelve
months,

ib.

Proof, how made,

ib.

In division of counties, strays to belong to county where taken

Justices, on appeals taken, may issue subpoenas for witnesses to
attend court,

May issue subpoenas to any county, in behalf of the state,
also, in forcible entry and de-
tainer,

451

318

294

260

117

206

Shall issue in favor of those accused of crimes,
May be issued by solicitors under the act of 1828, against
gaming,

114

212

Shall be issued by clerks of courts, at the instance of either party,
-what to specify,

450

May be served by leaving a copy at witness's residence, if ab-

sent,

Issued in term time, may be returnable immediately, and shall
be personally served,

SUGAR.

Fraud in the sale or packing of, how punished and remedied,
SUITS-See "Causes."

How instituted and prosecuted in behalf of the state,
How, against the state,

SUNDAY-See "Vice and Immorality."

SUPERSEDEAS.

May be awarded by judges of the supreme court,

by judges of the circuit court,

by judges of the county courts,

May lie to distringas in detinue for a specific chattel,
May be awarded on all executions improperly issued,
Clerk shall take bond before issuing a supersedeas,

238

165

246

165

ib.

ib.

Bond to have effect of judgment on supersedeas being set aside,
Writ of error sued out, and bond filed, to be a supersedeas,
Judge may direct writ of error, coram vobis, to operate as a su-
persedeas, on bond given, &c.,

ib.

255

266

ib.

278, 450

112

197-8-9

281-2

Surveyor shall swear chain-carriers, and enter their names on the
plat,

SURVIVORSHIP-See "Abatement.'

Right of, between joint-tenants, abolished,

52, 54

387

226

100

403

ib.

ib.

ib.

403-4

404

ib.

ib.

ib.

129

SURVIVORSHIP-Continued.

On death of a joint-obligor, the debt shall survive against his

Persons guilty of, to be fined,

In disturbance of religious meeting, how punished,

TALESMEN-See "Jury."

TAR.

Inspection of, regulated,

TAVERN-KEEPERS AND RETAILERS.

Free negroes not allowed to retail spirits,-penalty.
Shall not be licensed to retail,

Tavern-keepers and retailers to be licensed by county court,
Fees to be paid on obtaining licenses,

267

440

356, 440

Clerk of county court may grant certificates, in vacation, to last

till next term,

Every licensed retailer shall take an oath against retailing to, or
trading with slaves,

Shall enter into bond,

On breach of bond, any one may put it in suit, in the name of
the governor,

County court to fix tavern rates annually,

Tavern-keepers shall set up table of rates within twenty days
after fixed,

Penalty for taking more than the lawful rates,
Penalty for suffering gaming, or keeping gaming-table,

Penalty for keeping a tippling shop, or retailing spirits in less
quantity than one gallon, or wine, cider, &c., in less quantity
than four gallons,

232

396

407

404

410

406

ib.

404

ib.

405

ib.

ib.

ib.

But distillers and shopkeepers may sell by the quart, not to be
drunk on the premises,

Penalty for furnishing liquor to slaves, servants, or apprentices,
Penalty for selling liquor to United States' troops, without leave

of the commanding officer,

Penalty for selling liquor to Indians,
Penalty for selling adulterated liquors,

406

Penalty on tavern-keeper for being drunk in his own house,
Clerk of county court shall furnish circuit court, on first day of
the term, with a list of persons licensed within the last year,
Failing, may be fined fifty dollars,

ib.

ib.

ib.

Solicitor shall move court to assess the fine against defaulting
clerks,

Court shall deliver the list, and give this act in charge, to the
grand jury,

Grand jury required to present offenders,

Court shall order offenders presented to appear, and be tried
without indictment,

Offenders may be fined not exceeding one hundred dollars,
Sheriff shall inform solicitor, at commencement of each court, of
persons retailing without license, and give a list of the wit-

Solicitor shall cause witnesses to be sworn and sent to grand
jury, if person be not licensed,
Tax-collectors shall inquire who retail without license, and
lodge information,

Clerks to furnish collectors with a list of licensed retailers,

ib.

TAXES.

Lands sold by U. S. after 1st September, 1819, exempt from
tax for five years,

408

Lands of citizens of other states, not to be taxed higher than of
this state,

ib.

ib.

ib.

Lands of U. S. not to be taxed,

All lands to be taxed in proportion to their value,

Free persons exempt by bodily infirmity from working on roads,
and free persons of color over sixty years of age, exempt from
poll tax,

Slaves entirely valueless, over ten years of age, exempt from tax,
Churches and their lots not exceeding two acres, belonging to
citizens of U. S. exempt from tax,

Indians not to be taxed,

ib.

ib.

356

224

433

408 to 411

411

Property of university, and persons of officers exempt from tax,
Taxes by the revenue laws of 1827 and 1832,
Reduced one fourth by act of 1833, except, &c.,

Tax of one cent on all slaves under ten years, and two cents on
all between ten and sixty, to raise a fund for the payment of
slaves executed,

COLLECTION OF TAXES.

124

Of auction duties-See "Auctioneers."

Persons holding property on 1st March, liable for the taxes of

that year,

411

Lands to be returned to the tax-collector of the county where the
owner resides,

Stud horses and jack-asses to be taxed from the first of May, 410-411
Taxables to be given in from 1st of April to 1st of July,
Sales of merchandise to be given in before 1st of August-to be
from 1st of May to same,
Assessor and collector may commence assessment in Mobile, on
and after 1st March,

412

408--9

413

Shall give ten days' notice in three places, of time of giving in
taxes,

412

Shall attend at each captain's muster-ground two days,

ib.

May leave a written notice at the residences of persons holding
taxables,

413

Owners of taxable property in another county, having no agent
there, may send a sworn list,

ib.

Persons sick or necessarily absent, may send a list sworn to by
themselves or agent,

412

Persons removing after 1st of April, without being assessed, shall
make return to the assessor of the county to which they re-

Assessor shall deliver to each person a statement of property as-
sessed,

ib.

Persons neglecting to give in taxes in due time, to pay assessor
fee of fifty cents,

neglecting to give in on application, to be doubly taxed,
Assessor shall collect the taxes after first Monday in July, and
pay them into the treasury by second Monday in December,
Failing to pay taxes, comptroller to institute suit by motion,
When persons remove to another county after assessment, a cer-
tified copy of the assessment shall be sent to the assessor and
collector of that county, who shall collect, &c.,

412

413

ib.

197

414

TAXES, COLLECTION OF-Continued.

Owners, consignees, &c. of vessels arriving in Mobile, shall re-
turn to assessor amount of goods intended for sale and of sales,
and pay the tax, under penalty of $100,
Duty of nonresident merchants importing goods,
What money may be received in payment of taxes,
Governor shall direct comptroller to notify tax-collectors of
bank's failure to pay specie,

421

420

60-1, 413

413

ib.

Collectors, for extortion to forfeit three times the amount re-
ceived,

May collect arrearages due their predecessors,

May plead the general issue, and give the act and special matter
in evidence,

414

ib.

Assessment to be a lien on land,

415

List of taxes to have effect of an execution, and assessor may
make distress and sale after 1st September,

414

May rent lands to which title is incomplete,

416

Taxes to be preferred to other incumbrances, and distress may
be made before regular time, when persons are about to re-

415

move,

Ten days' notice of sale required in case of goods and chattels,
and three or six months' publication in a newspaper in case
of lands,

Sale of real estate shall be at the court-house,
Assessor and collector to make deed to purchaser,
Deed may be proved, but not to be recorded for twelve months,
Owners of lands sold may redeem them in twelve months, pay-
ing taxes, costs, and twenty-five per cent. interest,
Lands of minors and insane persons may be redeemed in one
year after removal of disability, by payment of all taxes and
six per cent. interest,

Assessor shall make three copies of assessment; retain one, file
one with clerk of county court, and transmit the other, certifi-
ed, to be compared with the one on file, to the comptroller by
the first day of September,

Penalty for failing, and how collected,

Shall state in last column of list, the amount due from each
person,

Penalty for making false return fraudulently,
County court to be held second Monday in September, to cer-
tify insolvencies and improper assessment to comptroller,
Comptroller shall allow the same in settlement,

414

ib.

415

ib.

417

415

417

ib.

412

417

418

ib.

When court has failed to certify insolvencies, comptroller may
make such allowance as the court should have made,
Next court required to make the allowance but not a second
time to the same assessor,

ib.

ib.

Comptroller to suspend proceedings against assessor, for amount
due on lands offered for sale,

ib.

Assessor not to be charged where property could not be sold for
want of bidders,

ib.

Assessor and collector's commissions,

418-419

To be retained by collector,

419

Assessor dying, &c. after partial performance, duties to be
paid for proportionably,

Proceedings by comptroller against defaulting banks,

Clerks shall pay to tax-collector immediately, money received
for tavern licenses,

ib.

410

ib.