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CHAPTER 45.

Taxation. 2060-2412.

SECTIONS

ARTICLE 1.-Definition of Terms

2060

ARTICLE 2.-Exemption from Taxation

2061-2073

ARTICLE 3.-Poll Tax, Subjects, Rates, Maturity, and Lien of Taxes 20742093

ARTICLE 4.-Tax Assessor; Election, Qualification, and Compensation;

Deputies

2094-2101

ARTICLE 5.—Assessments; When and How Made; Duties of Taxpayer,

Assessor, and Appraisers; Filing Lists and Books of

Assessment and Notice Thereof; When Assessor Sus-

pended

2102–2132

ARTICLE 6.- Assessments Against Railroad and Telegraph Companies;

State Board of Assessment, Its Powers and Duties... 2133–2145

ARTICLE 7.- Powers and Duties of Court of County Commissioners, and

Duties of Judge of Probate Touching Assessments; Levy

of County Taxes

2146-2159

ARTICLE 8.- Tax Collector, Election, Qualification and Compensation;

Deputies

2160-2168

ARTICLE 9.- Collecting, Reporting, and Paying Over Taxes; Interest;

Escaped Taxes, Errors; Insolvencies; Litigated Taxos;

Settlements; When Collector Suspended

2169-2209

ARTICLE 10.-State Tax Commission

2210-2267

ARTICLE 11.-Sale of Lands for Payment of Taxes; Docket, Notice, Decree,

and Conduct of Sale; Certificate and Deed to Purchaser.. 2268–2299

ARTICLE 12.—Rights and Remedies of Purchasers of Land of Tax Sale;

Statute of Limitations

2300–2312

ARTICLE 13.— Redemption of Lands Sold for Taxes; Sales by the State. 2313–2328

ARTICLE 14.—Canceling Erroneous Sales and Refunding Purchase Money... 2329-2331

ARTICLE 15.-Erroneous Sales

2332-2339

ARTICLE 16.—To Refund Money Paid for Taxés Not Due

2340-2347

ARTICLE 17.—General Duties of Auditor in Supervising the Enforcement

of the Revenue Laws; Miscellaneous Provisions .. 2348-2360

ABTICLE 18.—License, Taxes; from whom and for What Businesses

Required; Prices; County Levy

2361-2363

ARTICLE 19.- Franchise Tax of Common Carriers

2364–2390

ARTICLE 20.- Franchise Tax on Foreign Corporations

2391-2400

ARTICLE 21.—Issue and Expiration of Licenses; Blanks and Forms; Records,

Payments, and Reports; Refunding License Money..... 2401-2412

ACT ADOPTING THE CODE.

No. 409.

H. B. 939. AN ACT To adopt a code of laws for the State of Alabama. Section 1. Be it enacted by the Legislature of Alabama, That the work prepared by James J. Mayfield under "An act to provide for the revision, codification, digesting, and promulgating of the public statutes of this state, both civil and criminal,” approved September 30th, 1903, is as the same has been revised, amended, corrected, and *reported by the joint committee of the two houses of the Legislature, which is shown upon the sheets of manuscript signed by the chairman of the joint committee, adopted and enacted as the Code of Alabama, and shall regulate completely, so far as a statute can, the subject to which it relates, and shall go into force and be operative on the thirtieth day after the date of the governor's proclamation announcing its publication.

Sec. 2. No act passed on or after the ninth day of July, 1907, shall be repealed or affected in any manner by the adoption of this Code. All acts amending sections of the Code of 1896, which sections have been incorporated in this Code, shall be printed in the place of and as such sections.

Sec. 3. All acts of the present session of the legislature passed on and after July 9th, 1907, which are of a general nature, shall be incorporated in the Code at the appropriate place with reference to its subject matter, and become and be published as a part of the Code, 80 that every statute of a general nature of this state, in force at the time of publication of the Code, shall be incorporated therein. Sec

. 4. The section of the manuscript corresponding to section 1370 of the Code of 1896, be, and is hereby, stricken out, and not carried into the new Code. Approved July 27, 1907.

1-AC-VOLI

DECLARATION OF INDEPENDENCE.

IN CONGRESS, JULY 4, 1776.

THE UNANIMOUS DECLARATION OF THE THIRTEEN

UNITED STATES OF AMERICA.

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Whex, in the course of human events it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume, among the powers of the earth, the separate and equal station to which the laws of nature and of nature's God entitle them, a decent respect to the opinions of mankind requires that they should declare the causes which impel them to the separation.

We hold these truths to be self-evident:that all men are created equal; that they are endowed by their Creator with certain unalienable rights; that among these are life, liberty, and the pursuit of happiness. That to secure these rights, governments are instituted among men, deriving their just powers from the consent of the governed ; that whenever any form of government becomes destructive of these ends, it is the right of the people to alter or to abolish it, and to institute a new government, laying its foundation on such principles, and organizing

powers in such form, as to them shall seem most likely to effect their safety and happiness. Prudence, indeed, will dictate, that governments long established should not be changed for light and transient causes; and accordingly all experience hath shown that mankind are more disposed to suffer while evils are sufferable, than to right themselves by abolishing the forms to which they are accustomed. But when a long train of abuses and usurpations, pursuing invariably the same object, evinces a design to reduce them under absolute despotism, it is their right, it is their

duty to throw off such government, and to provide new guards for their future security. Such has been the patient sufferance of these colonies; and such is now the necessity which constrains them to alter their former systems of government. The history of the present king of Great Britain is a history of repeated injuries and usurpations, all having in direct object the establishment of an absolute tyranny over these States.

To prove this, let facts be He has refused his assent to laws the most wholesome and necessary for the public good. He has forbidden his governors to pass laws of

submitted to a candid world.

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