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![handle is hein.slavery/ssactsal0406 and id is 1 raw text is: assess and collect from all persons trading or carrying on
any business, trade or profession within the limits of said rowers ina
city (mechanics carrying on their trades or journey-work regulated.
excepted,) a license tax. which shall be assessed in three
grades. The amount of the license tax of the first grade
shall not exceed twenty dollars per annum ; the amount of
the second grade shall not exceed ten ddllars per annum:
and the amount of the third grade shall not exceedfive dol-
lars per annum; the amounts of said license taxes shall be
fixed by ordinance from time to time as shall be deemed
necessary ; and when lesser rates are assessed, the
amounts of the several grades shall bear the same propor-
tion to each other as above. And it shall be the duty of
the city assessor in assessing the city taxes to assess under
such ordinance the persons subject to said license tax
according to their true and proper grades respectively. and
according to their best judgment, with a just regard to the
extent, amount and profits of the trade, business or profes-
sion of the person so assessed; and no person shall be
required to pay more than one of said grades in any one
year; nor shall any person engaged in the reta'l trade
only be considered subject to any license tax other than
one of the third grade; nor shall more than one license tax
under this act be assessed against the partners of any firm
trading or carrying on any business, trade or profession in
said city in respect to the business of said firm where the
firm is assessed: And provided, That nothing in this act
shall be construed to apply to or affect licenses granted or
which may be granted to retailers of liquors, keeper of
taverns, billiard tables,. nine or ten-pin alleys, circus or
other theatrical exhibitions for public amusement ; nor
shall any tax assessed or paid on real or personal property
by any party operate as an exemption Irom such license
tax as herein provided; and all the provisions of the
statutes heretofore passed conflicting with the provisions
of this section are hereby repealed.
APPROVED, 9 February, 1850.
[No. 198.] AN ACT
To define more perfectly the corporate limits of the town
of Decatur, in the county of Morgan, and for other pur-
poses therein named.
SEC. 1. Be it enacted by the Senate and House of Rey-
resrnta'ives of the State of Alabama in General Assembly
cnvened, That from and after the passage of this act the Umits defined
corporate limits of the town of Decatur, in the county of
1849-'50.
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