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An Act to provide for assessing and collecting of taxes and for taking the Census of this State. 1820 54 (1820)

handle is hein.slavery/ssactsal0019 and id is 1 raw text is: 1820.                                54
Penalty ing convieted thereof before any Justice of the peace for said county,
for trf- shall forfeit and pay ten dollars, for every such offence, to be applipd
pU#i4 & i,,_ to the improvement of such road.
Ia bo.rds  Sec. 29. Be itrrther enacted by the authority afnresaid, That this
act shall take effect from and after the passage thereof, and that all
acts and parts of acts, now in force in this state, on the subject of
public Road@, Bridges, Causeways and Ferries, be, and the same are
hereby repealed.
Secb 30. Andb! it furtherenacted, That all cQmmissoners appointed
Penalty by the court, to lay (lit roads, and to apportion hands on any roud wheo
for ne.tact may refuse or neglect to perform the duty assigned him or them,
of duty in shall each forfeit for every such failure or negklct the sum of ten dol-
coni'rs.  lars to be recovered as is provided in the fourth section of this act.
Provided nevertheless, that such fine shall not be imposed when a good
and suflicient excuse may be offered.
Sec. 31 dAnd beit jurther enacted, That in all cases of default in
Deranilt. working on roads, or in apportioning hands to work on public roads the
or way defaulter may make his excuse on oath before the nearest magistrate,
mke eX- which shall be subscribed by said defaulter, and certified by said mag-
istrate and the court.shall detennine on such certified dpoinrmtion
whether such fineshallbe imposed. [Approved Dec. 21st, 1820.]
An Act %o provide for assesing and coctin                  of
taxes ad for takinig the Census of this State.
Sec.1. Be it enastud by the Senate and House of Representatives of the
State of Alabama, in GineralAssenibly convened, That the county courts
Co.courtwitnin the several counties in this state, shall appoint annually, on the
to appoint fourth Monday in Janu~ary, or sooner ifthe court be in session, one Justice
Assesors. of the Peace in each and every Captain's muster district within their re-
spective counties, whose duty it shall hereafter bb to receive and take
lists of taxable property and polls in and for the districts respectively for
which they may be so appointed ; and it shall be te duty of the clerks of
the several county courts aforefaid, forthwith to give notice thereof with a
list ol'the names of the said Justices, and of the districts for which they were
appointed, by advertising the same at the court house door; and the aforc
said clerks shall also issue notice of such appointment to the sheriffof their
respective counties, who shall within ten days thereafter, serve the sait
on thejustices iso appointed.
Sec. 2. And bert further enacted, That it is hereby made the duty o0to
j111Mato ~Justices so appointed, to advertise in their several districts, ut three or
ccore of the most public places therein, at least ten days previous tothat days
hereinafter established for giving in lists of taxable property, of the place
or places whereat attendance will be given to receive the same : Provided
that the said Justice shall attend at least two days of the time of giving in, at
the muster ground of their.respective districts.
See.. And be it further enacted, That the last twenty five working days
r~i-eofglv in March in every year, be and the same are hereby established as the time
When the lists of taxable property shll be given in, in every county in this
Ao prp'y. state ; and it is hereby ipade the duty of all persons having or owning any tax-
abla property, to give in writen lists of the same on oath, tobe administer
ed b' the iuntice appointed as aforeqaid to receive the same, in and for the
distracts respectively where the property may be, and all persons fhiling so
to do. shall be demed delinquents and shall pay a two fold tax; Provided al
ways that in case of sickness or absenice on business from the county, or'any
person having or owning taxable property, it shall be lawful for such person
4o send their lists of taxables to the Justice, sworn to before any other Justice
orthe peace in the state, or any person may render his list of taxijes sworn
to by his agent,

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