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![handle is hein.slavery/ssactsal0025 and id is 1 raw text is: 49 1821,
AN ACT
to rais0 R revenue for the Support of Government for the year 1822.
Section 1. Be it enacted by the Senate and House of Re-
presentatives of the State of .dlabama, in General .Jsscmuy
convened, That all lands in this State subject to taxation, Iands cint-
shall belong to one class; the first qunality of which shall 'Wc quality
be rated at cight dollars per acre; the second quality, at 2m], -
six dollars per acre ; the third quality, at four dollars per ird, -
acre ; and the fourth quality, at two dollars per acre nd th. -
the owner or person subject to pay taxes for the same,
shall, when he or she shall give in a list of his or- her lands, onir to
state on oath, to which quality they believe his or her lands go.o
belong.
Sec. 2. -Ind be it further enacted, That the slim of
twenty cents for every hundred dollars value, be paid on anfount of
all lands within this State, which have beer cleared out of tax.
the Land Office, or' to Which a complete title has heni ob.
tained by the owner; and the tax on all land pur:chased of
the United States shall he proportioned to the iubiher of taxpropor-
instalments paid by the proprietor at the time of assess. nioned a.-
ment, as well as to its class or quality, and if one instalment ord11g to
only be paid to the Government, one fourth only of the stafints
amount of tax.accruing by the laws of the State on land of paid.
the same quality, shall be assessed or collected, and in like
proportion, when a second or third instalment shall have
been paid.
Sec. 3. And be itfirther enacted, That the sum of thirty
cents he paid for every hundred dollars value of all lands,
lots, or buildings, within any city or town, to be estimated tax on
by the person giving in the same, upon cath ; and thirty town pro.
cents for every hundred dollars, on the amount of Mer- perty.
ehandize sold within the year immediately preceding the rnerchaw.
first day of January, in each and every year, to be estima- diz.e.
ted by the owner, or in his absence by the principal clerk,
giing in the same on oath; and for every slave not ex- to give in
ceeding ten ycars, twenty-five cents; and all over ten and '
nuder sixty, one dellar ; for all free niale negroes and Mu- ree cot'rd
lattoes, over twenty one years, on'e dollar; for all free Per 01..
white inalcs, above the age of twenty one years, and not P l .Ls
exceeding forty live, fifty cents ; for all pleasure carriages carriages.
and harness, one per centum on every hundred dollars of
their estihated value, to be ascertained by the oath of the tavern
party giving in the same to the assessor; for every Tavern liares
licence, or leave to retail spirituous liquors, ten dollars ; hI
for every horse kept exclusively for the saddle, or pleasuie race hors-
carriage, one dollar; and for every race horse, five dollar, ; es.
for every public rnce track, ten dollars ; for every Stud race track.
hor-i or Jack-ass. the amount for which such Stud or Jack ' hqrsb](ViewImageLocal?handle=hein.slavery/ssactsal0025&div=1&collection=&method=preview&ext=.png&size=3)