The age-herald. [volume], March 14, 1901, Page 9, Image 9

About The age-herald. [volume] (Birmingham, Ala.) 1897-1902

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■hip or corporation, be required of any
of their agents or correspondents in this
State,
CONCERTS OR EXHIBITIONB-19.
For each concert, musical entertain
ment, public lecture or other public ex
hibition or entertainment where charges
are made for admission, or for the use
of any instrument or device or the partic
ipation in any exercise or entertainment
not given wholly for charitable, school
or religious purposes, and not otherwise
provided for, five dollars; but the pro
visions of this subdivision shall not ap
ply to exhibitions or entertainments giv
en in theaters where the owners or man
agers thereof have taken out license as
owner or manager.
COLLECTING AGENCIES—80.
Each collecting agency in towns or
cities of twenty thousand inhabitants or
more, twenty-five dollars; in towns or
cities of less than tw’enty thousand in
habitants, ten dollars. This tax shAll be
paid whether such agency has paid the
tax required of commercial, mercantile,
mutual benefit or protective agent or not?
CONSTRUCTION COMPANIES—21.
For each construction company doing
business in this State, twenty-five dol
lars.
COMPOUNDERS AND RECTIFIERS—22
For compounders and rectifiers of spir
ituous or vinous liquors, two hundred
dollars. Any person who rectifies, puri
fies or refines distilled spirits or wines
by any process, or mixes distilled spirits
or wines with any chemicals, or com
pounds liquors for sale un£er any name,
shall be deemed a compounder and rec
tifier.
COTTON BUYERS—33.
Each person whose principal business
Is buying cotton, ten dollars.
CORPORATIONS—24.
All corporations doing business in this
State, whether organized In this State
or another State or country, not other
wise specifically required to pay a license
tax, shall pay annually the following
privilege taxes: Corporations whose paid
up capital stock is under $10,000, ten dol
lars; corporations whose capital stock
exceeds ten and is less than $25,000, fif
teen dollars; corporations whose paid up
capital stock exceeds $26,000 and does not
exceed $50,000, twenty-five dollars. When
the paid up capital stock exceeds fifty
thousand and is not over one hundred
thousand dollars, fifty dollars. Where
the paid up capital stock exceeds one
hundred thousand dollars and does not
exceed two hundred thousand •'seventy
five dollars. Where the paid up capital
stock exceeds two hundred thousand dol
lars and does not exceed three hundred
thousand dollars, one hundred and twen
ty-five dollars. Where the paid up cap
ital stock exceeds three hundred thou
sand does not exceed four hundred thou
sand dollars, one hundred and seventy
dollar!. Where the paid up capital stock
exceeds four hundred thousand dollars
and does not exceed five hundred thou
sand dollars, two hundred dollars. Where
the paid up capital stock exceeds five
hundred thousand dollars and does not
exceed *one million dQllars. three hundred
dollars. Where the paid up capital stock
exceeds one million dollars, five hundred
dollars. Where application is made for
the license herein provided, It shall be ac
companied by the affidavit of the presi
dent or other chief ofTIcer of the corpora
tion, showing the amount of capital stock
of such corporation; but the payment of
this tax in one county in the State, as
evidenced by the license of official cer
tificate of the Judge of Probate, shall be
sufficient
Provided, That the provision of this
subdivision shall not apply to banks and
banking institutions regularly organized
as such.
COAL AND COKE AGENTS OR DEAL
ERS—26.
Each person, firm or corporation, or
their agents, who deal In coal or coke,
in towns or cities of twenty thousand or
more inhabitants, twenty dollars; In
towns or cities over five thousand inhab
itants and less than twenty thousand in
habitants, ten dollars; in towns or cities
of five thousand inhabitants or less, five
dollars.
Provided/ this shall not apply to per
sons or companies who sell in quantities
of five bushels or less, or persons who
mine their own coal and sell the same in
Wagon load lots.
CARDS, DEALERS IN-26.
For each dealer In playing cards, five
dollars.
CANE RACKS—27.
(See devices.)
DISTILLERS—28.
For distillers of spirituous liquors,
twenty-five dollars; but this shall not
mpply to the distilling of fruits.
DOG SHOWS—28.
(See circuses.)
Detective agencies—30.
For each detective agency, company or
corporation doing business In this State,
fifty dollars.
DEVICES—31.
For each device used by persons as a
source of profit to themselves, such as
throwing at wooden figures, or any ob
ject of like character, cane racks, knife
racks, striking an object to test the
strength, blowing to test the lungs, or
other device of like character, for each
county In which It Is operated, twenty
five dollars. But this subdivision shall
not be so construed as to legalize the
operation of any device which Is now
prohibited by law.
DUMMY AND ELECTRIC RAILWAYS
—32.
For each dummy railroad or electric
railroad or railway being operated In
this State the following license taxes:
In counties of forty thousand Inhabitants
or over, fifty dollars; In counties of
thirty thousand Inhabitants and less
than forty thousand, forty dollars; In
counties of less than thirty thousand In
habitant*. ten dollars.
DICE AND DICE BOXES AND DOMI
NOES—33.
For each table or device, or set of
domlnoe bones, kept In connection with
a bar room or drinking saloon for use In
playing the game commonly known as
dominoes, twenty-five dollars; and for
each dice box and dice kept In a bar
room or drinking saloon, twenty-five dol
lars.
ELECTRIC LIGHT, GAS AND WATER
WORKS-34.
For each water works company or cor
poration, electrlo light and power com
pany or corporation, gas company or cor
poration, operated by a person or compa
ny or corporation for public uses, other
than a municipality, shall pay to the
State the following licenses taxes: In
cities or towns over twenty thousand In
habitants, one hundred dollars; in cities
or towns of ten thousand Inhabitants and
leas than twenty thousand, fifty dollars;
in cities and towns of five thousand In
habitants and less than ten thousand,
twenty-live dollars; In cities or towns of
less than five thousand inhabitants, fif
teen dollars.
ENTERTAINMENTS WHERE DANC
INO IS HAD OR PERMITTED TO BE
HAD AND FOR ADMISSION TO
WHICH CHARGE IS MADE-34H
For each entertainment In towns or
cities of over one thousand Inhabitants
where dancing Is had or permitted to
be had, and for admission to which a
charge Is made, live dollars; provided
that this Bhall not apply to a theatre that
pays a regular license as such.
EYE GLASSES—35.
(See peddlers.)
EXPRESS COMPANIES—36.
(Express companies, see section 3914 of
the code of 1396.)
FEATHER RENOVATORS—37.
For each person, firm or agent solicit
ing or engaged In cleaning and renovat
ing feathers, in each county, ten dollars.
TOLL BRIDGES—38.
For each toll bridge, or bridges where
thoroughfare tolls are charged for ani
mals or vehicles crossing the same, when
not within two miles of the corporate
limits of a town or city of two thousand
Inhabitants, where the income is more
than three hundred dollars and less than
six hundred dollars per annum, five dol
lars; for same where income is over six
hundred dollars per annum, ten dollars;
for same, in or within two miles of the
corporate limits of any town or city of
two thousand inhabitants and less than
five thousand, fifty dollars; for same, in
or within two miles of the corporate
limits of a town or city of five thousand
inhabitants or more, seventy-five dollars.
FLYING JENNIES—33.
The operator of set of flying jennies,
called also “hohby horses” and “merry
go-rounds,” shall pay to the State the
following license tax: In cities and
towns of twenty thousand inhabitants or
over, within one mile of such, for each
week; five dollars; or for each month,
ten dollars; or for each year, thirty dol
lars; in cities or towrns of less than
twenty thousand inhabitants, or within
one mile of such, for each week, two
dollars and fifty cents; for each month,
■five dollars; for each year, twenty dol
lars. In any locality In the State other
than is provided above, for each week,
one dollar; or each month, two dollars
and fifty cents; or for each year, ten dol
lars. Provided, That flying Jennies ac
companying circuses shall pay ten dol
lars per day.
FUTURES, DEALERS IN-40.
For each person or firm engaged in the
business of buying or selling futures for
speculation or on a commission, two
hundred dollars; but this shall not be held
to legalize any contract which would
otherwise be Invalid.
FORTUNE TELLERS—41.
For each fortune teller, five dollars.
FRUIT STANDS—42.
For each fruit stand In cities and
towns over ten thousand inhabitants, Are
dollars; in other places, two dollars and
fifty cents.
GYPSIES AND TRADERS—43.
For each company of traders, usually
known as gypsies, twenty-five dollars for
each county.
HORSE DEALERS—44.
For each person or firm engaging In
the business of selling horses, mules,
jacks or jennets, and having a fixed place
of business In the State, forty cents on
each animal sold, to be paid in the coun
ty In which such person or firm does
business. Each such person or firm shall
within the first five days of each calenda®
month, render to the Probate Judge of
such county a written statement under
oath of the number of such animals sold
by him or it, during the preceding month,
and shall, at the same time, pay such li
cense tax for selling the same. Any
false statement In such return shall be
deemed perjury and shall be punished as
such. Any failure to make such return
and to pay such license tax thereon shall
be a misdemeanor, and shall be punished
by a fine of not less than double the
amount of such license actually due from
such person or firm.
It shall be the duty of the Probate
Judge to demand such statement of each
such person or firm who shall fall to ren
der the same within the time required
by law. Any failure of such person or
firm to make such return within five
days after such demand shall be a fur
ther misdemeanor, and shall be punished
by a further fine of not less than five
hundred dollars, and imprisonment in
the county Jail or hard labor for the
county for not more than six months.
For each person or firm, not having a
fixed place of business In the State, and
ofTerlng for sale therein horses, mules,
jacks and jennets, forty cents for each
such animal so offered for sale and be
fore any sale thereof the State and coun
ty license tax therefor to be paid in the
first county in which they are so offered,
and not to be required thereafter in any
other county.
INSURANCE COMPANIES—45.
48. For each insurance company doing
a banking business, in addition to other
special tax, fifty dollars.
ICE FACTORIES—48.
For each ice factory, w-ith a capacity
of less than ten tons per day, $15; of
more than ten tons per day, and less than
fifteen tons per day, twenty-five dollars.
For each ice factory with a greater ca
pacity than fifteen tons per day, fifty
dollars.
ITINERANT TRADERS, AUCTION
EERS AND DEALERS—47.
For transient and itinerant auctioneers
or traders or dealers In goods, wares
and merchandise, other than licensed
peddlers, and other than traveling agents
of wholesale dealers in articles making
sale thereof by sample, fifty dollars; and
this tax shall apply to all dealers who
are migratory and do not pay an ad va
lorem tax.
KNIFE AND CANE RACKS—48.
Knife and cane racks. (See devices.)
LAUNDRIES—4*.
Each laundry, other than those run by
hand power, ten dollars; this shall apply
to laundries run by hotels for profit, and
shall not apply to laundries In towns
and villages of less than one thousand
Inhabitants.
LIGHTNING ROD AGENTS—50.
Each company or person who sells or
delivers or erects lightning rods In this
State, shall pay to the State a license
tax of fifty dollars. The payment of this
tax to the State, evidenced by the receipt
of any Judge of Probate, shall exempt
such company or perso/' from the pay
ment of such tax In t iy other county;
but In each county 1* which such com
pany or person cart/ s on such business,
a license tax of tef" dollars shall be paid
for county purposes.
LEGERDERMAIN OR SLEIGHT OF
HAND—51.
For each exhibition of feats of leger
degnain or sleight of hand, or other ex
hibition or entertainment of like kind,
ten dollars.
LIQUORS, DEALERS IN-52.
For the retail of spirituous, vinous or
malt liquors on any steamboat or other
water craft, or any sleeping, dining or
buffet car, three hundred and fifty dol
lars, for which the State shall have a
preferred lien on such steam boat or
other water craft, and cars named; and
such Hen may be enforced whenever any
such liquors are retailed by any person
on such steamboat or other water craft
or cars, with the knowledge or consent
Of the captain or conductor, without hav
ing first procured a license therefor as
provided by law, and the tax collector In
any county In which such steamboat or
other water craft may ply, or cars run,
Is required to enforce such Hen In the
same manner, and by the same proceed
ings as are authorised for the collection
of taxes on steamboats and on railroad
cars. For retailers of spirituous, vinous
or malt liquors, except as hereinafter
provided In any city, town, village or
any other place of less than one thousand
Inhabitants, two hundred dollars; in any
city, town or village of more than one
thousand Inhabitants and less than three
thousand inhabitants, two hundred and
fifty dollars; In any city containing three
thousand Inhabitants or more, and less
than five thousand, two hundred and
seventy-five dollars; of more than five
and less than ten thousand, three hun
dred dollars, and In any city of more
than ten thousand Inhabitants, three
hundred and fifty dollars. But dealers in
lager beer exclusively shall be charged
one-fourth of the above rates, and deal
ers In wines exclusively shall be charged
one-tenth of the above rates. Any per
son who pays for and takes out a license
as a retailer shall not be required to
pay for and take out a licence as a
wholesale dealer In such liquors; and
when a retail license Is taken out after
the first day of January, and before the
first day of July, the price of the license
shall be the same as for a license for
twelve months. Any person who sells
or disposes of spirituous, vinous or malt
liquors or Intoxicating bitters In any
quantity less than a quart shall be
deemed a retail dealer.
Provided, Nothing In this paragraph
shall be construed as to alter, repeal or
modify any license now authorized and
reuired to be paid to any district, city or
municipality or for municipal purposes.
For wholesale dealers In spirituous,
vinous, or malt liquors In any place,
three hundred and fifty dollars. Any
person dealing In said articles, who shall
sell, barter or exchange, or In any way
dispose of or permit to be taken, spirit
uous, vinous or malt liquors, in any
quantity less than one quart, or who
shall permit the same to be drunk by the
glass, or single drink, In or about his
place of business, shall be deemed a re
tail dealer, and any dealer so disposing
of spirituous, vinous, or malt liquors,
only In the quantity of one quart or more
shall be deemed a wholesale dealer; but
any person having taken out a license as
retail dealer, is authorized to sell at
wholesale without additional license.
Any person engaged In the business of
selling cider at retail, or In quantities of
less than one gallon, where he Is not the
manufacturer thereof, whether It be his
principal stock In trade or not, shall pay
a license tax of ten dollars.
Provided, That this shall not apply to
retail liquor dealers. (Bee also com
pounders and rectifiers, distillers, brew
ers.)
MENAGERIES AND MUSEUMS—S3.
For each exhibition | of menageries or
museums, twenty-five dollars. (See also
circuses, concerts and exhibitions.)
MACHINE SLOTS—64.
For each machine, such as nlckel-ln
the-slot or other device of like character,
whether the same Is charged for or not,
two dollars. This shall apply to phono
graphs, weighing machines, music boxes,
etc., having the nickel, or penny-in-the
slot device^ Provided, this shall not ap
ply to any device prohibited by law.
MERCANTILE AGENCIES—66.
Mercantile agencies. (See commercial
agencies.)
MONEY LENDERS—66.
Each company, corporation or associa
tion doing business In this State, whose
sole or principal business Is the loaning
of money, whether organized In this
State or In another State or country, and
which is not elsewhere subjected to a
privilege tax In this section, shall pay to
the State as other license taxes are paid,
one hundred dollars.
Provided, The provision of this sub
division shall not apply to banks, or
banking institutions, regularly organized
as such.
NEWS COMPANIES—67.
Each news company doing business in
this State, one hundred dollars, which
shall be in lieu of all State and county
licenses.
OILS—68.
Each agency, person, firm or corpora
tion, selling Illuminating or lubricating
oils at wholesale, that Is to say in quan
tities of twenty-five gallons or more,
shall pay a privilege or license tax to the
State, of one-half of one per centum on
their gross sales; and the State tax com
missioner, or his deputy, Is authorized
and directed to collect and pay such
privilege tax Into the State treasury, re
taining out of the amount collected ten
per centum thereof for the compensa
tion and fees of himself and deputies for
doing said work; and said State tax com
missioner, or said deputies, with the ap
proval of the State board of compromise,
may collect and receive a gross sum as
said privilege or license tax from any
corporation, firm, person or agency, sell
ing oils In this State, and said gross sum
may be so received and collected In place
of and In full settlement of said license
tax, so that oils upon which said gross
sum has so been paid In full settlement
shall not be subject to the license tax
Imposed by this section. And this license
shall run as other licenses In the State,
from January to January.
Provided, the State tax commlsloner,
or his deputies, may require sworn state
ments to be made by agencies, persons,
firms, or corporations, of their gross
amounts of sales, for the previous cal
endar year, which may be accepted with
the approval of the State board of com
promise for fixing the amount of said
lieense for the current year. Any agen
cy, person, firm or corporation, falling
to make said sworn statement when so
required, forfeits to the State three times
the amount of said license.
PAWNBROKERS—5*.
For each pawnbroker, seventy-five dol
lars.
PATENT RIGHTS-fiO.
Each person who shall sell or offer to
sell the right to manufacture, or use,
any machinery or other thing patented
under the laws of the United States, for
each county In which he shall sell or
offer to sell such patented machinery or
other thing, five dollars.
PEDDL/ER8—01.
For each peddler of medicines, or other
articles of like character, fifty dollars
for each county In which they peddle;
and for each peddler of spectacles or
eye-glasses, five dollars for each county
In which they peddle; for peddlers of
medicines with vocal or Instrumental
music, or both, one hundred dollars for
each county In which they peddle; for
peddlers In wagon drawn by one horse,
or other animal, forty dollars; In a
wagon drawn by two horses or more,
or other animals, fifty-five dollars; on a
horse, or other animal, twenty-five dol
lars; on foot, fifteen dollars; wlion ac
companied by singers or performers, on
any musical Instruments, one hundred
dollars; but peddlers of tin ware only,
and peddlers of wooden and stone or
clay hollow ware only, and tanners who
manufacture leather goods and peddle
these only, shall not be required to pro
cure license. A peddler's license shall
entitle him to peddle only In the county
where It Is taken out. Any person may
demand of peddlers. Itinerant dealers and
traveling agents their license, and unless
they exhibit the same, or show that they
have a right under the law to peddle the
articles carried by them, or to carry on
the business they are engaged In without
a license, such person may and Is hereby
authorised to arrest such peddlers, Itin
erant dealer or traveling agent, and car
ry him before the nearest County Court
Judge, Justice of the Peace, Mayor, Re
corder, lntendent of any town, or notary
public exercising the power of a Justice
of the Peace, and such officer as such
peddler, Itinerant dealer or traveling
agent Is carried before must, if he finds
such person to be dealing without a li
cense, forwlth Issue a warrant for his ar
rest, returnable to any court of the
county having criminal Jurisdiction,
which warrant may be executed by the
sherlfT, or by any constahle of the coun
ty, any city or town marshal, policeman,
or any officer having authority to make
arrests. It shall, however, be lawful for
any person having but one arm or leg,
or whose sight has been impaired as a
result of exposure. Injury or disease dur
ing his service In the Confederate army,
or any other disabled Confederate sol
dier who Is permanently disabled from
any cause, or any person who has lost
his eyesight In any way so that he is
Incompetent to, terform manua\ labor
(If he shall secure the certificate of a
physician and the certificate of the Judge
of probate of such facts), to peddle In
any county of the State free of license;
nor shall this act be so construed as to
require a license of peddlers of fish, oys
ters, game, fresh meats, poultry, fruit
and all farm products raised by the sell
er. For each peddler of clocks doing
business In this State, a State license tax
of five hundred dollars and a county li
cense tax of two hundred and fifty dol
lars for each county In which such bus
iness Is carried on. That all the cltlxens
of this State, who have resided here for
five years next before the passage of this
act, who were soldiers of the Confeder
ate States of America, or engaged In the
naval service thereof, and do not own
property exceeding In value one thousand
dollars, be allowed to peddle any produce
or merchandise In any and all of the
counties of this Statei except In any In
corporated village, town or city, without
the payment of the license required of
such peddlers. That any such soldiers
or sailors desiring such licenses to ped
dle, must apply to the Judge of probate
of any county In this State, and make
and submit his proof of having been
such soldier or sailor, and If It Is suffi
cient to satisfy said Judge, he will Issue
the license without payment of money
therefor, and such license shall be au
thority to peddle such commodities In
any of the counties of this State.
Provided, That under this act there
shall be no peddling of patent medicines,
by persons exempt from taking out a li
cense to peddle.
PHOTOGRAPH'S—62.
For each traveling photograph gallery
going from county to county In railroad
car, fifteen dollars. For each traveling
photographer traveling In any other way,
five dollars.
PISTOL, BOWIE OR DIRK KNIVES-63
For dealers In pistol, bowle or dirk
knives, brass knucks, whether principal
stock In trade or not, fifty dollars.
PISTOL OR RIFLE CARTRIDGES—64.
Dealers In pistol or rifle cartridges, In
towns or cities of twenty thousand or
more Inhabitants, fifty dollars. In towns
more than ten thousand and less than
twenty thousand Inhabitants, twenty-five
dollars. In all other places, ten dollars.
PUBLIC HALLS—66.
For each public hall let to hire, twenty
five dollars In towns or cities of more
than 500 Inhabitants; of less than and
more than two thousand Inhabitants, fif
teen dollars, and of less than two thou
sand inhabitants, ten dollars.
POOL TABLES—66.
For each pool table upon which the
game of pin pool Is played, one hundred
dollars. For each table upon which a
game of pool is played, with fifteen balls,
more or less, and not pin pool, which la
kept In connection with the business of
a bar room or drinking saloon, whether
compensation is charged or not, fifty dol
lars. For each table upon which a game
of pool Is played with fifteen balls, more
or less, and not pin pool, for the use of
which money or other things of value
is charged, and not kept In connection
with a bar room or drinking saloon,
twenty-five dollars.
PLUMBERS AND GAS FITTERS—67.
For each person or firm doing the bus
iness of a plumber and gas fitter, or
either, In towns or cities of twenty thou
sand or more inhabitants, ten dollars.
In all other places, five dollars.
PIG IRON STORAGE COMPANIES-68.
Any person, firm or corporation operat
ing yards or inclosure for the purpose of
storing pig Iron therein, and Issuing war
rants thereon, or receipts therefor, shall
pay to the State annually for each such
yard or inclosure, fifty dollars, but this
provision shall not apply to such yards
owned and used by manufacturers of pig
Iron In this State.
RACK TRACKS—«S.
For each public race track, at or with
in five miles of any city or town con
taining less than five thousand Inhabi
tants. one hundred dollars; at or within
five miles of any city or town contalng
more than five thousand Inhabitants, two
hundred dollars.
RAILROAD TICKET BROKERS-VO.
Each railroad ticket broker, otherwise
known as scalper, or other railroad
ticket agent, excepts agents actually em
ployed by some railroad, shall pay to the
State the following license tax: In cities
or towns of ten thousand Inhabitants or
over, $100; In cities or towns of less than
ten thousand Inhabitants, $50.
REAL ESTATE BROKERS OR
AGENTS—71.
Each person, firm or corporation en
gaged In buying, selling or renting real
estate on commission shall pay to the
State the following license taxes: In
cities or towns of ten thousand Inhabi
tants or over, fifteen dollars; In cities or
towns with less than ten thousand Inhab
itants, five dollars.
SOCIAL CLUBS OF MEN-71H.
Each bar of a social club at which vin
ous, spirituous or malt liquors are sold
at retail to members or others or furnished
to members shall pay one-half of the 11
cense as Is required of other retail liquor
dealers in the same vicinity, any provis
ion In the charter of any such club ex
empting l^from the payment of such li
cense to the contrary notwithstanding.
All laws and parts of laws, general or
special, In conflict or Inconsistent with
the provisions of this subdivision are
hereby repealed.
SUPPLY CARS—72,
The owner, conductor, or person in
charge, of every supply car, or car from
which any goods, ware, or merchandise
are sold, whether to the servants of the
railroad pompany or others, must pay a
license of one hundred dollars; and the
person licensed 3hall thereby be entitled
to carry on such business In the car
therein named, In any county In which
such cur Is run or drawn; but each of
such counties may charge a license there
for of ten dollars.
SKATING RINK—73.
For each skating rink, twenty-five dol
lars.
SEWING MACHINES, RANGES—74.
Each sewing machine company, selling
or delivering sewing machines, either in
person or through agents, or consignees,
and all persons who engage in the busi
ness of selling or delivering sewing ma
chines, shall pay to the State twenty-five
dollars for each county in which they
may so sell; but when merchants en
gaged in a general business, keep sewing
machines, as a part of their stock in
trade, they shall not he required to pay
the tax herein provided.
SHOOTING GALLERIES-75.
For each shooting gallery, fifteen dol
lars.
SIDE SHOWS—76.
Side shows. (See circuses.)
STOCKS AND BONDS, DEALERS IN
-77.
Each person or firm whose principal
business is dealing in stocks and bonds,
twenty dollars.
TEN PIN ALLEYS—78.
Ten pin alleys. (See bowling alleys.)
THEATRES—73.
For each theatre In towns or cities
containing more than eight thousand in
habitants, fifty dollars; but this price
shall not be charged for license for open
air or summer theatres, such as at Mo
bile on the Bay shore, and known as
Frascati, and East Lake, in Jefferson
county, but for each such open air or
summer theatre, fifty dollars; in towns
and cities containing less than eight
thousand and more than two thousand
inhabitants, twenty-five dollars. This 11
oense shall only extend to dramatic, leg
erdermaln. acrobatic and operatic exhibi
tions given in the building so licensed
and if any doubt arises as to the char
acter of an entertainment proposed to be
exhibited in any theatre, the Judge of
probate of the county in which the thea
tre is situated shall determine whether
or not it Is covered by theatrical license.
TOLL BRIDGE—80.
Toll bridges. (See ferries.)
TELEPHONE COMPANIES—81.
Each telephone company in towns and
cities of twenty thousand Inhabitants,
twenty-five dollars. In towns and cities
of less than twenty thousand and more
than ten thousand inhabitants, ten dol
lars. In all other places, five dollars.
This tax shall not apply to private indi
viduals who operate a line between pri
vate residences, for private use, and
where no rental Is charged.
WAREHOUSE AND ELEVATOR COM
PANIES—82.
Bach warehouse or elevator company,
in towns and cities of more than twenty
thousand inhabitants, twenty dollars; in
towns and cities of twenty thousand and
less, ten dollara
WATER WORKS—83.
Water works companies. (See electric
light companies.)
In all cases In this section, where pop
ulation controls the price of licenses, the
last census report of the Federal govern
ment shall govern.
Provided, That the licenses herein set
out are payable on the first day of Jan
uary, and the amount of privilege tax
levied in this section Is Intended as per
annum tax, unless otherwise specified.
The Court of County Commissioners of
each county, except in cases otherwise
provided, may, at any regular or spe
cial term, add to the taxes specified in
this section such amounts not exceeding
fifty, per cent, of such taxes, for county
purposes, as in their judgment may bo
necessary; and no license shall be Issued
without the payment of such percentage
for county purposes.
Provided, That whenever any one has
paid more license for this current year
than Is required under this act, they
shall be entitled to receive from the
treasury of the State and county the ex
cess of license so paid.
Provided further, That wherever li
censes for the current year have been
paid and the license provided by this act
does not exceed the amount paid, no new
license for the current year shall be
taken out; and provided, that wherever
a license for the current year has been
paid and the license required by this act
exceeds the amount of license paid, the
amount paid shall be allowed as a credit
on the new license for the current year.
Sec. 18. Be it further enacted, That the
dispensaries in each municipality shall
pay one hundred per cent, of such State
and county licenses os were paid by all
the saloons in such municipality during
the year 1898, payable quarterly, and in
no case less than amount paid by one sa
loon.
OCU. iff. DO it lutmc* v much u, j. imv ijcv
tlon 4127 of the code of 1896 be amended
ao as to read as follows: Section 4127.
Licenses for selling spirituous, vinous or
malt liquors on steamboats, or other wa
ter craft, or on any sleeping, dining or
buffet car, may be taken out In any
county through which they run; and
when taken out In any one of such coun
ties, the person taking out such license
may sell the liquors authorised thereby
In any county In or through which such
steamboat, or other water craft, sleeping,
dining or buffet car Is navigated, or run,
where not prohibited by law, which li
cense shall be for the benefit of the State
and shall be In lieu of all other licenses.
Sec. 20 Be It further enacted. That sec
tion 3963 of the code of 1896 be and the
same Is hereby repealed.
8ec. 22. Be It, further enacted, That all
laws and parts of laws In conflict with
this act are hereby repealed.
Sec. 28. Be It further enacted hy the
Oeneral Assembly o? Alabama, That any
assessment made or taxes paid or li
cense paid under and In persuance of the
provisions of an act to amend the reve
nue laws of Alabama approved Febru
ary 28, 1898. which said law has been by
the Supreme Court declared unconstitu
tional, are hereby ratified and confirmed
at the election of person, firm or cor
poration making such payment, or whose
property has been so assessed, auch elec
tion to be expressed to the State Audi
tor In writing within sixty days after
the passage of this act.
Approved March 6, 1901.
(Official.) ROBERT P. McDAVID,
Secretary qf State.
No, 613. A RESOLUTION. H. J. R.
House joint resolution memorializing
Congress concerning the bill now pend
ing In the lower House looking to the
establishment of a soldiers' home at
Huntsville, Alabama;
Whereas. Hundreds of valiant and gal
lant confederate and federal soldiers who
bravely fought In the civil war on ac
count of their age and Infirmities have
become Indigent and are unable to sup
port themselves, and, whereas, It Is the
duty of this great nation to care for Its
old soldiers In the years of their disa
bility. Now, therefore, Resolved by the
House, the Senate concurring, that the
people of Alabama through their General
Assembly hereby memorallzes Congress
to enact the bill Introduced by the Hon
orable William Richardson of the Eighth
Congressional District, entitled: A bill
to establish a house for disabled soldiers
of the Federal and Confederate armies
In the war between the states, eighteen
hundred and slxty-one to eighteen hun
dred and slxty-flve, at or near Hunts
ville, Madison county, Alabama. In or
der that the many disabled and Indigent
Federal and Confederate soldiers In Ala
bama may have the succor and comfort
their necessity so strenuously demands.
Approved March 1, 1901.
(Official.) ROBERT P. McDAVID,
Secretary of State.
No. 970. AN ACT 8. 503.
To amend section 19 of an act to regulate
the mining of coal In Alabama, ap
proved February 16, 1897.
Be It enacted by the General Assem
bly of Alabama, That section 19 of an
act entitled an act to regulate the min
ing of coal In Alabama, approved Febru
ary 16, 1897, be amended so as to read as
follows: Section 19. Be It further enact
ed, That the owner, agent or operator
of any underground mine In this State
shall make or cause to be made by a
competent engineer an accurate and ex
act map of said mine showing the exact
position of said mine in reference to the
section line which shall be connected
with some known boundary line of the
section or subdivision of the section.
That said map shall show accurately the
position of any branches, creeks or riv
ers under which said mine may extend:
also, as near as possible, the position of
any old mine near by, and that said map
shall be sworn to by the engineer mak
ing same. That the original map provid
ed for herein shall be filed during the
month of January next after the opening
of said mine and shall show Its condi
tion on the first day of such January,
and all new work Inside of the mine must
be added to said map, or a new map
filed, each year thereafter, showing the
condition of the mine on the first day of
January of the same year: and this pro
vision for additions to maps Shall apply
to all the maps which have heretofore
been filed In the office of the chief In
spector of mines. That said maps shall
be filed In the office of chief inspector of
mines who shall provide a suitable and
safe place for keeping them. That the
chief Inspector of mined with the approv
al of the Board of Exanmlners may re
fuse to accept maps made by persons
claiming to be mining engineers who are
not known to be such and of good stand
ing and character In their profession.
That the mine boss In charge of such
mines shall certify to the correctness of
such map and the additions made there
to. That said map shall be made on a
uniform scale of 100 feet to the Inch, and
any person may secure a copy of any
map on file In the Inspector's office, by
paying reasonable charges for making
such map, and such copy when certified
by the Inspector shall be evidence In any
court In this State. That It shall be the
duty of the chief Inspector of mines dur
ing the first three days of January of
each year to forward or cause to be for
warded by express or by other safe
means of transmitting at the expense of
the agent, owner or operator of the re
spective mines all maps on file In his of
fice of mines In operation t to the chief ,
offices of the respective mines as such'
chief office shall be reported to him, In
order that said maps may be revised
showing the condition of the mine on the
first day of January of each year, and It
shall be the duty of such owner, agent
or operator of each mine In this State
to have such maps revised during the
month of January of each year, and re
turn the same to the office of the chief
mining Inspector, charges prepaid during
said month of January of each year, and
if said maps Shall not be so returned,
the chief mining Inspector shall charge
for the time In default at the rate of one
dollar per day for each day's delay after
the last day of January, and he shall
not file any such delayed map until the
fine has been paid, and all fines collected
under this section shall be paid by him
Into the State treasury.
Approved March 4, 1901.
(Official.) ROBERT P. McDAVID,
Secretary of State.
No. 1046. AN ACT 8 . 520.
To provide for the Isolation of convicts
suffering with tuberculosis.
Section 1. Be It enacted by the General
Assembly of Alabam, That the Inspectors
of convicts In this State, be and they are
hereby required to establish a separate
camp or place for all convicts in this
State suffering from tuberculosis, at
which all convicts, whether State or
county, shall be sent and there kept at
such labor as they nfhy be able to per
form, under the superintendence and di
rection of said Board of Inspectors.
Sec. 2. Be It further enacted. That said
Board of Inspectors shall prescribe such
rules and regulations as may be necessa
ry to ascertain what convicts are suffer
ing from tuberculosis, and to provide for
the removal of the same to the camp or
place provided for In the first section of
this act.
Approved March 6, 1901.
(Official.) ROBERT P. McDAVID.
Secretary of State.
No. 972. AN ACT S. 269.
To prevent the encouragement of litiga
tion and provide for the punishment of
persons engaged In encouraging litiga
tion.
Section 1. Be It enacted by the General
Assembly of Alabama, That It shall bo
unlawful for an attorney at law, either
before or after action brought to prom
ise or give or offer to promise or give
a valuable consideration to any person
as an Inducement to placing, or In con
sideration of having placed In his hands,
or In the hands of any partnership of
which he Is a member, a demand of any
kind, for the purpose of bringing suit or
making claim against another, or to em
ploy a person to search for and procure
clients to be brought to such attorney.
Sec. 2. Be It further enacted, That any
attorney at law who shall violate the
provisions of section one of this act shall
be guilty of a misdemeanor and shall be
removed and disbarred from acting as an
attorney at law, and any person who
shall before or after suit brought receive
or agree to receive from any attorney at
law, compensation for services In seek
ing out or placing In the hands of an at
tomey a demand of any kind for suit or
compromise, shall be guilty of a misde
meanor.
Approved March 4, 1901.
(Official.) ROBERT P. MeDAVTD,
Secretary of State.
No, lies. AN ACT H. 1048.
To allow the Register In Chancery for
the First District of the Southwestern
Chancery Division of Alabama, com
pensation for exofflclo services.
Section 1. Be It enacted by the General
Assembly of Alabama. That from and
after the passage of this act, the Regis
ter In Chancery for the First District of
the Southwestern Chancery Division of
Alabama, shall be allowed such sum as
the Court of County Commissioners may
think proper, not to exceed the sum of
two hundred dollars per annum, as com
pensation for exofflclo services, rendered
by said officer, to be paid as exofflclo i
fees are now paid to other county offl-’
cers who are entitled to such fees.
Approved March 5, 1901.
(Official.) ROBERT P. MeDAVTD,
Secretary of State.
No. 1083. AN ACT H. 15*8.
To provide for Senatorial Representa
tives In the General Assembly of Ala
bama.
Section 1. Be It enacted by the General
Assembly of Alabama. That the Senate
of the General Assembly of Alabama
shall consists of thirty-three members,
and that the State Is divided Into thirty
three Senatorial districts as follows:
First, Lauderdale and Limestone: second,
Lawrence and Morgan; third, Winston,
Blount and Cullman; fourth. Madison;
fifth, Jackson and Marshall; sixth, Eto
wah and St. Clair; seventh, Calhoun nnd
Cleburne; eighth, Talladega and Clay:
ninth. Randolph and Chambers; tenth,
Tallapoosa and Coosa; eleventh. Tusca
loosa; twelfth, I.amar, Fayette and
Walker; thirteenth, Jefferson; four
teenth, Pickens and Sumter; fifteenth,
Chilton, Shelby and Elmore; sixteenth,
Autauga and Lowndes; seventeenth, But
ler, Conecuh and Covington; eighteenth,
Perry and Bibb; nineteenth, Choctaw,
Clarke and Washington: twentieth, Ma
rengo; twenty-first, Monroe, Escambia
and Baldwin; twenty-second, Wlltiox;
twenty-third, Henry, Dale and Genera;
twenty-fourth, Barbour; twenty-fifth.
Pike, Coffee and Crenshaw; twenty-sljrth,
Macon and Bullock; twenty-seventh, Lee
and Russell; twenty-eighth, Montgom
ery; twenty-ninth. DeKalb and Chero
kee; thirtieth, Dallaa; thirty-first, Col
bert. Franklin and Marlon; thirty-second,
Greene and Hale; thirty-third. Mobile.
See. 2. Be It further enacted. That at
the general election next following the
passage of this act. Senators stall be
elected In the even numbered districts to
serve for four years, so that hgreafter
one-half the Senators may be ehosen bi
ennially.
Approved March 5, 1901.
(Official.) ROBERT P. McDlAVTD.
Secretary of State.
No. 1087. AN ACT H. IMS
To amend section 1 of "An act to provide
for the selling of such lands as have
been or may be selected under and by
virtue of an act of Congress entitled
‘An act to Increase the endowment of
the University of Alabama from the
public lands In said State,’ approved
April 23, 1884, and for the application
of all moneys arising from such sales,
approved February 5, 1886.”
flection 1. Be It enacted by the General
Assembly of Alabama, That section 1 of
an act entitled "An act to provide for the
selling of such lands as have been or
may be selected under and by vlrtud Of
an act of Congress entitled ‘An act to
Increase the endowment of the Universi
ty of Alabama from the public lands In
said 8tate,' approved April 23, 1884; and
for the application of all moneys arising
from such sales,” approved February 6,
1.885, be amended so as to read as 'otlows:
' Section 1. Be it enacted by the General
Assembly of Alabama, That the titles to
all the lands which have been or may be
selected or received under the act of Con
gress aforesaid shall be vested In the
"Board of Trustees of the University of
Alabama," who shall dispose of said
lands only for the purposes mentioned
In said act of Congress, and In the man
ner hereinafter directed. Provided, how
ever, that the minimum price on said
lands shall not be less than four dollars
per acre, and provided further, that at
least one-half of the purchase money
shall be paid In rash at the time of sale
and the remainder divided Into equal In
stallments, In case any parcel of land Is
not sold entirely for cash; provided, fur
ther, that the said trustees shall hava
power to lay off town lota at any placs
they shall deem expedient and to dlspoas
of them for the purposes and In the man
ner prescribed for the sale of other lands
under thle act, and provided further, that
said Board of Trustees shall have power
to make separate sales of said lands or
of the surface timber or mineral Inter
ests In said lands and to lease the same
or any such Interest therein and to ex
change said lands for other lands.
Approved March 6, 190L
(OfTIclal.) ROBERT P. MeDAVID,
Secretary of State.
No. 1081. AN ACT H. 1049.
To amend section 4478 of he code of 1996.
Section 1. Be It enacted by the General
Assembly of Alabama, That section 4479 of
the code of 1898 be amended so as to read
as follows:
Section 4487 (4648). Not less than twenty
hired to one person or kept at one prison;
violation, misdemeanor, exception. Jtot
less than twenty State or county convicts
shall be hired to any one person or kept
at any one prison, and none of those
hired to any person must be related to
him by consanguinity or affinity and
they shall be governed, worked and
guarded as prescribed by the rules and
regulations for working penitentiary con
victs outside the walls. But when con
victs are worked In the county where
convicted less than twenty may be
worked In one place. That the provisions
of this bill shall not apply to mining or
quarrying enterprises.
Approved Maroh S. 1961.
(Official.) ROBERT P. McDAVID,
Secretary of State.
No. 948. AN ACT S. 8T)
To amend sections 4, 5, 6, 7. 8. 9, 10, 18, IS
and 20 of an act entitled An act for the
relief of needy Confederate soldiers and
sailors, resident citizens of Alabama,
and their widows, approved February
10, 1899.
Section 1. Be It enacted by the General
Assembly of Alabama, That section 4 of
an act entitled An act for the relief of
needy Confederate soldiers and sailors,
resident etttaens of Alabama, be so
amended as to read as follows: That up
on the first Monday In July after the pas
sage of this act, and upon the same date
In each year thereafter, the County Board
of Examiners shall meet at the county
seat of their respective counties and open
an office for the examination of appli
cants for pensions under this act. Theg