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An Act designating the subjects and sources, and prescribing the rates and mode of taxation. 1849 3 (1849)

handle is hein.slavery/ssactsal0393 and id is 1 raw text is: LA WS OF ALABAlfA. ['Ro. 1.1 AN ACT 1849-'80m Designating the subjects and sources, and prescribiidg the rates and mode of taxation. ' SEC. 1. Be it enacted by the Senate and Rouse of Rep- resentatives of the State of Alabama in General Assembly Rates of taxi- convened, That taxes in this State shall hereafter be assessed tion. and collected on and from the following subjects and sources, to-wit: On all real estate, for each hundred dollars of the value thereof ............ $( 20 Real estate an Improvements. And at that rate, considering its location, whether in towns, cities, or country, its quality of soil.,, its improvements, (excepting such as are herein specifically and separately. taxed)its proximityto local advantages, and estimating it at its real value- in money, and not at forced sale, according to the best judgment the asSessor cati form by information,. inspection, or. othorwise. On each hundred dollars in value as aforesaid (hav- ing iefecence, in ascertaining the same, to the an- nual income as well as location) of all saw, grist, - oil and other mills, distilleries and breweries, foun- Mills.foundries . dries, forges, and quarries, manufactured marble, printing presvEe- gin and. carriage-making shops, printing presses, and implements, wharves; cotton presses for re- pressing cotton, and of all other manufacturing establishments,.......... ............$ 20 And on toll-bridges, turnpikes, causways and ferries, 25 RoA anO On every slave under five years-of age........... 25bd On every slave between five and. ten years of age-... 45 On every slave between-ten and fifteen years. of age- 8sglves.- On every slave between fifteen and thirty years of. age ....................................$.i 1@ On every slave between thirty and forty years of- a-o..._ .,.... ... . '.- ...

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