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![handle is hein.slavery/ssactsal0395 and id is 1 raw text is: as they are or may be required by law; and if any assessor
or collector, clerk or other officer, concerned in the assess-
ment or collection of the revenue, or any part thereof, shall
knowingly convert any portion thereof to his own or iny
other improper use, or be guilty of any other fraudulent or
Penaltyforfail- wilful violation of his duties, (besides the liability on his
Ure. bond) he shall be deemed guilty of a felony, and on indict-
ment and conviction, be fined any sum the jury trying the
offencemay assess and be sentenced to imprisonment in the
penitentiary for a period not less than two and not exceed-
ing ten years, one or both, at the discrbtion of the jury try-
ing the offence.
Repeal. SEc. 7. And be it further enacted, That all laws and
parts of laws contravening the provisions of this act be, and
the same arc hereby repealed. Provided, No obligations
to pay, assess, or collect taxes or claim, suit or prosecution,
originating and unclosed under existing laws, shall be
released or affected thereby.
Approved 9th February, 1850.
[No. 2.] AN ACT
Prescribing the mode of electing, and defining the duties
of Tax Assessors and Collectors.
SEc. 1. Be it enacted by the Senate and House of Rep-
resentatives of the State of Alabama in General Assembly
convened. That the judge of the county court, and com-
Assessor'to be missioners of roads and revenue, of the several counties,
u ppointud. (and in the county of Mobile the commissioners of roads
and revenue,) shall, on the first Monday in April next, and
on the first Monday in January annually thereafter, appoint
one assessor for their respective counties; and when a
vacancy may occur, (which they are authorised to declare,)
fill the same: Provided, Nothing herein contained shall
authorise the same person to hold both the offices of
OfncesoIase-- assessor and collector, except in the counties of Baldwin,
sor and ollee-
wor e aee Co'vington, and Washington; in which counties the same
individual may hold* both the offices of collecdor and
assessor; and it shall be lawful for the sheriff in said
counties to hold eitheror both of said offices.
SEC. 2. Be it further enacted, That said assessor shall,
bond a e.before entering upon his duties, execute a .bond to be
approved by said commissioners, or judge and commissioners
court, in the sum of one thousand dollars, payable to the
governor of the State, and his successors, conditioned
1849J50.
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