HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.
![handle is hein.slavery/ssactsal0308 and id is 1 raw text is: LAWS OF ALABAMA.
[No. 1.] AN ACT
,1843.
To raise a Revenue for the support of the State Govern ment, and for other purposes.
SEcIoN 1. De it enacted by theSenate and House of Re-
vresaentatives of the State of .dlabama in General ./ssembly
convened, That all lands in this State subject to taxation, shall Iands how
pay an ad valorem tax, to be estimated by the person giving in taxed.
the same, on oath: and all lands subject to taxation shall be
returned, and the taxes thercon paid, in the county where the
sane may lie; and if the tax collector shall be of opinion that
the value placed upon lands thus given in is too low, then it
shall be the duty of said collector to sununon two discreet free-
holders, who shall, together with himself, value the same on
oath.
Sm. 2. .I1ndbe it further enacted, That on all lands in this
State liable to taxation, (including all Indian reservations Un- Per cent.
der the treaties with the Creek, Choctaw, Chickapaw and Cher.
okee tribes of Indians, which are now owned by any person or
persons,) shall be assessed and collected the sun of twenty.
cents for every hundred dollars cash value thereof, ascertained
as aforesaid.
SEc. 3. .qnd be it further enacted, That on all lands, lts
or buildings within any city or town within this Statc, there Town ots.
shall be assessed and collected the sum of twenty cents for eve-
ry hundred dollars cash value, to be estimated as provided for
in the first section of this act: Provided, That whenever the Proviso.
owner or agent of lands, lots or buildings, shall neglect or re-
fuse to assess the value thereof, it shall be the duty of the Tax
Collector to summon two freeholders of the vicinage to deter-
mine the value thereof on oath; which valuation shall be final,
and conclusive.](ViewImageLocal?handle=hein.slavery/ssactsal0308&div=1&collection=&method=preview&ext=.png&size=3)