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![handle is hein.slavery/ssactsal0598 and id is 1 raw text is: LAWS OF ALABAMA.
No. 1.] AN ACT
To amend the Revenue Laws of this State.
SETIoN 1. Be it enacted by the Senate and House of Rep-
resentatives of the State of Alabama in General Assembly Ur of txe
convened, That the following rules, as to the taxation of
persons and property,.are hereby established, to-wit:
1. All lands subject to taxation must be taxed in
proportion to their value. .
2. Land belonging to citizens of the Confederate
States residing out of the State, cannot be taxed higher
than land belonging to persons residing therein.
8. No tax can be imposed on land, the property of
the Confederate States.
4. All navigable watefs within the State ire to re-
main forever public highways, free to the citizens of
the State, and of the Confederate States, without any
tax, imnast, or toll thereon, imposed by the State.
S. The following persons and property are exempt
from taxation:
6. All property belonging to the State, or any county
thereof, or the State bank, or its branches.
7. All property of the Confederate States.
8. All property of literary, scientific and benevolent
institutions, actually used for the purposes for which
such institutions were created ; not exempting, how-
ever, any of such property when invested in stocks, or
employed in any other than the r6gular business of such
institutions.](ViewImageLocal?handle=hein.slavery/ssactsal0598&div=1&collection=&method=preview&ext=.png&size=3)