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Mar. 4, 1907, p.

284, § 14.

Ib., 15.

Ib., 15.

Franchise Tax on Foreign Corporations.

panies, or corporations shall not be required to pay any taxes upon their gross receipts.

2388. State board of assessment may perform duties of state tax commission. In the event there shall not be a board known as the state tax commission in this state, the returns herein required to be made to said commission shall be made to, and all the powers herein conferred on and duties required to be performed by, said state tax commission, are conferred on and required to be performed by the state board of assessment now authorized by law to assess the tangible property of railroad and other companies, or any board or official hereafter created for such purpose.

2389. Form and sufficiency of tax assessments under this article. In any assessment by state, county, or municipal authority of the franchise or intangible property of any person, association, company, or corporation subject to the provisions of this article, it shall be sufficient to describe the franchise or intangible property herein made subject to taxation on the assessment books or rolls as The portion

of

(name of county or city or town) of the franchise or intangible property of (name of owner of such franchise or intangible property).

2390. Suit or action for collection of taxes.-In cases where there is no provision of law authorizing the collection of taxes by suit, the taxes which shall become due under the provisions of this article to any county, city, or town may, after the same shall become delinquent, be collected by any county, city, or town by suit in any court of competent jurisdiction.

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2391. Franchise tax required of foreign corporations.Every foreign corporation authorized to do business in this

Franchise Tax on Foreign Corporations.

364, § 1;

state, except strictly benevolent, educational, or religious cor- Mar. 7, porations, shall pay annually to a judge of probate of a county 1907, p. in which it has a resident agent, a franchise tax for the use of Const., the state, and for the amounts specified in the next succeeding section.

$229.

2392. Classification of foreign corporations; amount of fran- Const., chise tax required of each class.—

1. Each foreign corporation whose actual amount of capital employed in this state is one hundred dollars or less, shall pay an annual franchise tax of twenty-five per cent of the actual amount of capital employed in this state by it.

$229.

2. Each foreign corporation whose actual amount of cap- Ib. ital employed in this state exceeds one hundred dollars and does not exceed one thousand dollars, shall pay an annual franchise tax of twenty-five per cent upon the first one hundred dollars of the actual amount of capital employed in this state by it, and five per cent upon all such remaining actual amount of capital employed in this state by it over one hundred dollars and up to and not exceeding the said limit of one thousand dollars.

3. Each foreign corporation whose actual amount of capital employed in this state exceeds one thousand dollars, shall pay an annual franchise tax of twenty-five per cent on the first one hundred dollars of such actual amount of capital employed in this state by it, and five per cent upon all such 'actual capital employed by it in this state in excess of one hundred dollars and up to and including one thousand dollars, and one-tenth of one per cent upon all such remaining actual amount of capital employed in this state by it over and above one thousand dollars.

2393. Written statement required of corporation as to fran- Ib. chise taxes; contents of such statement. The president or other executive head and the secretary of every foreign corporation subject to a tax under this article, shall make a written statement, under their oath, to the judge of probate, showing the name of the corporation, the state or country under whose laws it was incorporated, its principal place of business in this state, the total amount of its capital stock, the actual amount of capital employed in this state, if it is a corporation at the time of the statement authorized to do business in this state, or the actual amount of capital it is proposed shall be employed in this state, if it is a corporation not then qualified to do business in this state.

2394. Probate judge may review and revise statement as to Ib. amount of capital employed. The judge of probate with whom any such statement is filed may summon before him

Mar. 7,

1907, p. 364, § 1.

Ib.

Ib.

Ib.

Franchise Tax on Foreign Corporations.

any of the officers of the corporation, or any other witness, and swear and examine them, and inspect any of the books, papers, or documents of the corporation, and for that purpose may compel their production as courts of equity might do; and if he is satisfied from the evidence thus obtained that the amount of the capital of the eorporation actually employed or to be employed, as the case may be, in this state is placed in the statement at a less amount than it should be, he shall demand payment of the tax upon the amount of capital which he finds is actually employed or to be employed in this state. 2395. Appeal from finding of probate judge as to amount of capital. Either the state or the corporation may appeal from the finding of the probate judge to the circuit court in the same manner as may be done when any court of county commissioners passes upon a contested assessment of property for taxation, and the proceeding subsequent to the appeal shall be the same as in such cases.

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2396. Payment of franchise tax requisite to doing business. --No foreign corporation required to pay a tax under this article shall do any business in the State of Alabama not constituting interstate commerce, or maintain or demand any action in any of the courts of this state upon a contract made in this state other than contracts based upon interstate commerce, unless such corporation shall have paid such tax within sixty days after the same became due.

2397. Payment in one county only.-The payment of the. franchise tax required by this article in any one county shall be sufficient, notwithstanding the said corporation may do business or have a resident agent in more than one county.

2398. Not exempt from certain license or privilege taxes.The payment of the franchise tax required by this article shall not exempt any corporation paying the same from the payment of the regular license or privilege tax specified or required for engaging in or carrying on any business for the engaging in or carrying on of which a license is required of individuals, firms, or corporations.

Ib., § 2. 2399. County franchise tax.—In addition to the amount of franchise tax required to be paid by each foreign corporation to the state, such foreign corporation shall pay to the county for the use, of such county an amount equal to one-half the amount paid by it to the state, and such amount so received shall be paid over by the probate judge to the county treasurer for the use of the county.

July 27, 1907, p.

521, 1.

2400. Loans of money upon which mortgage tax is paid deducted from capital employed.—In ascertaining the amount of the annual franchise tax which shall be paid by any foreign

Issue and Expiration of Licenses; Refunding License Money. corporation doing business in this state under this article, there shall be deducted from the amount of the capital employed by such corporation in this state the aggregate amount of loans of money made by such corporations in this state, and which shall be secured by existing mortgage or mortgages to it on real estate in this state, and upon which mortgages there shall have been paid the recording privilege tax provided by law.

ARTICLE 21.

ISSUE AND EXPIRATION OF LICENSES; BLANKS AND FORMS; RECORDS, PAYMENTS AND REPORTS; REFUNDING LICENSE MONEY. 2401-2412.

SECTION.

2401. Unlawful to engage in certain business without license.

2402. Payment for, and issue and contents of license.

2403. Expiration of licenses; time for which issued; exceptions.

2404. Licenses to retailers posted;
penalty for failure.

2405. Forms of licenses prepared by
furnished
auditor; blanks
judges of probate.

2406. Stub to be filled up and
signed before detaching
license.

SECTION.

2407. License record to be kept; annual report and return of unused licenses and stubs; examination by auditor. 2408. License money to be promptly paid over, else no commissions allowed; quarterly reports; penalty.

2409. Auditor to furnish copies of license reports to solicitors; duty of solicitors and grand juries.

2410. Judge of probate to furnish solicitor with list of licenses issued.

2411. When license money refunded.

2412. Application therefor; how money refunded.

2401. (4124) (631) Unlawful to engage in certain businesses without license.-It shall be unlawful for any person, firm, or corporation to engage in or carry on any business, or do any act for which a license is by law required, without having first paid for and taken out a license therefor in the manner in this chapter provided.

Original statute regulating taxes and revenue from 1809 to 1823.-Toulmin's Digest, pp. 733 et seq. (Dec. 12, 1884, p. 3, § 8.) A privilege, license or franchise tax not in violation of constitutions; right of probate judge to demand payment of license or privilege tax; mandamus.to compel issuance.Phoenix Carpet Co. v. State, 118 Ala. 143 (22 So. 627). Sale in more than one place not necessary.-Shiff v. State, 84 Ala. 454 (4 So. 419). Liability of probate judge for failing to collect commission due tax commissioner. Rountree v. Wood, 132 Ala. 584 (31 So. 451). Probate judge accepting check in payment of license.-Alston v. State, 92 Ala. 124 (9 So. 732). Action at law maintainable to recover amount of license.-State v. Fleming, 112 Ala. 179 (20 So. 846).

2402. (4125) (632) Payment for, and issue and contents of license. Before any person, firm, or corporation shall engage

4, 1903,

p. 221.

Issue and Expiration of Licenses; Refunding License Money.

As amend- in or carry on any business or do any act for which a license ed, Mar. is by law required, he or they shall pay to the judge of probate of the county in which it is proposed to engage in or carry on such business, or do such act, the amount required for such license; and upon payment of such amount, and a fee of fifty cents to the probate judge for the issuance of such license and all costs and fees and penalties which shall have accrued, or for which such person, firm, or corporation shall have become liable in any proceedings commenced for the collection of such license, or to enforce payment thereof, such judge shall issue the license countersigned by him in the form and on a blank to be furnished to him by the state auditor, which shall set forth and specify the name of the person, firm, or corporation applying therefor, the business or act which it is proposed to carry on or do thereunder, the number of the location where it is proposed to carry on the same, if such location shall be in a city or town and have a street number, and if not, then specify the location, the amount paid for such license, and the time for which it is issued; and if the license is for a peddler, whether he proposes to travel on foot or on horseback, or on a wagon; and such license shall not be transferable, nor shall it entitle the holder thereof to carry on any other business or do any other act than that named therein, nor at any other location than that therein specified.

(Dec. 12, 1884, p. 3, § § 5, 8, 9; Feb. 17, 1885, p. 21, § 53.) License in no sense a contract.-Powell v. State, 69 Ala. 10. License to one firm confers no authority on another, though one person a member of both firms.-—Wharton v. King, 69 Ala. 365. License to one partner no protection to firm.-Long v. State, 27 Ala. 32. When one license sufficient; connecting rooms.-Hockstadler v. State, 73 Ala. 24.

2403. (4126) (634) Expiration of licenses; time for which issued; exceptions.-All licenses shall expire on the thirty-first day of December, in each year, and shall be for one year, unless the business licensed shall commence after the first of July, in which case the price of the license shall be half the amount of the year's license.

2404. (4128) (636) Licenses to retailers posted; penalty for failure. All licenses for the retail of spirituous, vinous, or malt liquors must be kept posted up in plain sight near the bar; and a failure to comply with this section forfeits the license.

2405. (4129) (638) Forms of licenses prepared by auditor; blanks furnished judges of probate.-It shall be the duty of the state auditor, with the approval of the governor, to prepare and have printed suitable forms of licenses, and, as often as need be, to furnish to the several judges of probate blank licenses, signed by him, sufficient for the probable wants of

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