2056. (3749) (15) (15) (19) (18) Sovereignty and jurisdiction; extent of.-The sovereignty and jurisdiction of the state extend to all places within the boundaries thereof; but the extent of such jurisdiction over places that have been or may be ceded to the United States is qualified by the terms of such cession.. Origin and history of judicial system.-Toulmin's Digest, pp. 154–206. For original classification of state, see Toulmin's Digest, pp. 106-154. 2057. (3750) (16) (16) (20) (19) Authority and jurisdic tion; how maintained. It is the duty of the governor, and all the subordinate officers of the state, to maintain and defend its authority and jurisdiction. 2058. (3751) Flag of the state. The flag of the state of Alabama shall be a crimson cross of St. Andrew on a field of white. The bars forming the cross shall be not less than six inches broad, and must extend diagonally across the flag. from side to side. (Feb. 16, 1895, p. 719, § 1.) 2059. (3752) When displayed.-The flag of the state shall be hoisted on the dome of the capitol when the two houses of the legislature are in session, and shall be used by the state on all occasions when it may be necessary or customary to display a flag, except when, in the opinion of the governor, the national flag should be displayed. (Feb. 16, 1895, p. 719, § 2.) STOCK LAW DISTRICTS; MUNICIPALITIES (Political Code). STORAGE BY WAREHOUSEMAN (Civil Code)... STOVE COMPANY (Political Code)... STRAYS (Civil Code).. ...... STREAMS OF WATER (Civil Code) "" (Criminal Code) ..5508-5513 .4240-4250 .5881-5898 7813 ... 1285 .757-770 .6123-6142 2361 .3927-3954 .6143-6150 .7863-7871 1272 1359-1420, 1260-1295 STREET CROSSINGS, GRADES, ETC. (Political Code).. .1267-1269 ..3501, 3481 et seq. STREET RAILWAY COMPANIES (Civil Code) STUMPAGE LIEN (Civil Code). SUBPOENAS DUCES TECUM (Civil Code). SUBROGATION (Civil Code) SUBSCRIBING WITNESS (Civil Code). SUBSTITUTION OF RECORDS (Civil Code) SUBTENANT (Civil Code) SUCCESSORS IN OFFICE (Political Code) SUFFERANCE (Civil Code)..... SUFFRAGE (Political Code). SUIT (Civil Code) 66 (Criminal Code) SUMMARY JUDGMENTS (Civil Code). SUMMER SCHOOL (Political Code) SUMMONS (Civil Code)..... 7727-7745 .4814-4817 .3151, 3152, 4020 et seq. .4060, 4061 .4020-4029 .5384, et seq., 4091 .3355, 3357, 4006, 6172 1 5738-5745 4734-4753 .1549-1555 4753 .290, 293 2440-2506 .6936-6938 ..5899-5947 ...1894-1898 ..3097 et seq., 5296 et seq. SURVEYS, PLATS, AND MAPS OF TOWNS (Civil Code). .6028-6034 SURVIVAL OF ACTIONS (Civil Code)..... .2495-2501 SWAMP AND OVERFLOWED LANDS (Political Code).. .879-882 TALLADEGA SCHOOL FOR DEAF MUTES AND BLIND (Political Code) ..1933-1953 ARTICLE 3. POLL TAX; SUBJECTS, RATES, MATURITY AND LIEN OF TAXES. 2074-2093. 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 SUSPENDED. 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 TAXES ; SETTLEMENTS; WHEN COLLECTOR SUSPENDED. 2169-2209. 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 AT 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 ARTICLE 16. TO REFUND MONEY PAID FOR TAXES NOT DUE. ARTICLE 19. 2340-2347. GENERAL DUTIES OF AUDITOR IN SUPERVISING THE ENFORCE- ARTICLE 18. LICENSE TAXES; FROM WHOM AND FOR WHAT BUSINESSES ARTICLE 20. ARTICLE 1. DEFINITION OF TERMS. 2060. 2060. (3906) (450) Meaning of words and phrases.-Whenever the terms mentioned in this section are employed in this chapter, they are employed in the following sense: Definition of Terms. 1. The term "real property" shall be held to mean and include not only land, city, town, and village lots, but also all things thereunto pertaining, and all structures and other things so annexed or attached thereto as to pass to a vendee by the conveyance of the land or lot. 2. The term "personal property" shall be held to mean and include all things, other than real property, which have any pecuniary value, and moneys, credits, and investments in any bonds, stocks, joint stock companies, or otherwise. 3. The term "money," or "moneys," shall be held to mean and include gold, silver, and other coin, bills of exchange, bank bills, or other bills or notes authorized to be circulated as money, whether in possession, or on deposit subject to the draft of the depositor, or the person having the beneficial interest therein, on demand. 4. The term "credit" includes every claim and demand for money, labor, merchandise, or other valuable things, and money and property of any kind secured by deed of trust, mortgage, or otherwise. 5. The word "person," or "party," or other word or words, importing the singular number, shall be held to include firms, companies, associations, and corporations; and all words in the plural number shall apply to single individuals, in all cases in which the spirit and intent of this chapter require it; and all words importing the masculine gender also shall apply to females; and all words importing the present tense shall also apply to the future. (Aikin's Digest, pp. 408-423; Clay's Digest, pp. 558-575.) (Original statutes regulating taxes and revenue from 1809 to 1823.-Toulmin's Digest, p. 733 et seq.) Right of way of roadbed and railroad treated as real estate.Purifoy v. Lamar, 112 Ala. 123 (20 So. 975). Stock in foreign corporation subject to taxation in this state in county of owner's residence.-State v. Kidd, 125 Ala. 413 (28 So. 480), overruling Varner v. Calhoun, 48 Ala. 178. The capital stock of a corporation is taxed as property according to its value. State v. Stonewall Ins. Co., 89 Ala. 335 (7 So. 753). The test whether a tax is upon the capital stock or whether it is a franchise tax is whether regard be had to the value of the stock.-State v. Stonewall Ins. Co., 89 Ala. 335 (7 So. 753). |