Relative to re

the number of..atres in such section not subject to taxation, and the total number of acres extended in figures to a separate column.

SECB Be it further enacted, That the assessor in performing the duties under the preceding secporting United tion shall not report any lands as belonging to the States lands... United States, unless they are so designated by the

plat of the county; nor shall any lands be reported otherwise exempt from taxation, without he can show some law justifying the exemption.

SEC. 4. Be it further enacted, That the court of county commissioners of the several counties in this State, shall, at their August term in each year, after List of lands all other business shall have been finished, proceed, to be carefully with the assistance of the assessor, to carefully ex

examined.

Additional time

amine the list of lands provided for in section 2 of this act, and see that all the sections of lands in the county, together with the whole number of acres in each of such sections, are accounted for by said list, and that no lands are reported as exempt from taxation, without the same is authorized by section three of this act. If any error in the list should be discovered, the commissioners shall immediately notify the assessor of the same, who, thereupon, shall forthwith make all needful corrections.

SEC. 5. Be it further enacted, If, in the performance of the duties demanded by the preceding may be taken section, should require more than one day, the probate judge and one commissioner aided by the assessor, shall be competent to continue such examination and revision.

for the examination.

SEC. 6. Be it further enacted, That all laws and parts of laws in conflict with the provisions of this bill, be, and the same are, hereby repealed. Approved December 17, 1873.

Relating to the term of office of the several tax collectors in this State.

SECTION 1. Be it enacted by the General Assembly of Alabama, That the several tax collectors in

this State who shall be elected on the first Tuesday

lectors elected

after the first Monday in November, A. D. 1874,, Term of Coland every three years thereafter shall severally enter in 1874 and afupon the discharge of their official duties on the sec- terwards. ond Monday in April next succeeding their election.

Term of pre

SEC. 2. Be it further enacted, That the term of office of the several tax collectors of this State now sent Collectors in office shall continue until the second Monday in extended. April, 1875; Provided, That such tax collectors. shall execute bonds with sufficient securities in the form now prescribed by law for the faithful dis- Bonds to be excharge of their duties as such during their respective terms of office as hereby extended, and that all laws and parts of laws in conflict with the provisions of this act, be and the same are hereby repealed.

Approved December 17, 1873.

ecuted.

To prevent tax collectors and all others engaged in collecting the revenues of the State, from buying, selling, or otherwise trading in State warrants or State certificates or other securities of the State.

Unlawful for

to trade in war

tificates, &c.

SECTION 1. Be it enacted by the General Assembly of Alabama, That thirty days from and af ter the passage of this act, it shall be unlawful for any tax collector or deputy tax collector of any of the Collectors, &c., counties of this State or any Probate Judges in any rants, State cerof the counties of this State, or any other person whose duty it is by law to collect any of the revenue of this State, to buy, sell or otherwise trade in State warrants, certificates or other securities of the State. SEC 2. Be it further enacted, That each of the tax collectors of the several counties of this State shall provide themselves with a receipt book known, Stub books to as a stub receipt book, in which he shall enter on be provided by the stub the name of the tax payer, the amount of the taxes paid, whether in State warrants, State certificates, United States currency, gold or silver, or what part of each may have been paid, and the receipt given the tax payer shall correspond in num

Collectors.

to settle month

Treasurer.

ber and description with said stub or duplicate and shall be an exact copy of the same, which said receipt book, when said tax collector shall have completed his collections and made his settlements, shall be filed in the office of the Probate Judge of his county as a record of said court for the inspection of the public, and shall be used as evidence in all the courts of this State as other records in any prosecution against any one of the tax collectors of this State or their deputies or other officers whose duty it is to collect the taxes, said stub or receipt book to be furnished and paid for by the counties as other stationery is furnished and paid for.

SEC. 3. Be it further enacted, That the several Tax Collectors tax collectors be and they are hereby required to ly with County settle at the end of each month or within five days thereafter with the county treasurer of their county, and shall at the time of such settlements make out and file with the Probate Judge of each county a statement in writing setting forth in the aggregate the amount of taxes collected by him during the past month, and how much of it was in United States currency and how much in State warrants, how much in State certificates, and how much in gold or silver or other circulating medium recognized by the State, which said statement shall be in duplicate, one to be filed in the office of the Probate Judge, the other to be by said judge forwarded to the State Auditor of public accounts and by him filed in his office, and that each of sald statements or reports shall be sworn to before any officer authorized by law to administer oaths in this State, and in addition to the affirmation of the correctness of said reports he shall make oath that the same is the identical moneys, warrants or certificates received for taxes, and that he has in no instance exchanged one for the other, except as hereinafter provided. Provided, that nothing in this act shall be construed so as to repeal, modify, or affect in anywise whatever, an act entitled an act to keep in each county of this State a proportionate share of the public school money, approved April nineteenth, one thousand eight hundred and seventy-three, and the same is hereby declared to remain in full force and power. SEC. 4. Be it further enacted, That the provisions

Proviso.

;

from making

of this act shall not be so construed as to prevent tax collectors from making change when the tax payer shall present a bill larger than the amount of Tax Collectors his taxes; Provided, that the tax collector shall not prevented return the change in the same kind of funds as that change. presented by tax payers and in no case shall it be fawful for tax collectors, when tax payers shall pay their tax in State warrants, State certificates, or other obligations of the State, to return the excess of the amount presented over their taxes in the United States currency.

County Treas

out a certified statement.

SEC. 5. Be it further enacted, That the county treasurer of each county shall make out and give to the probate judge of each county a certified state- urer to make ment of the amount of taxes they have collected on account of licenses, which statement shall set forth what part was collected in United States currency, what part in State certificates, what part in specie, and what part in State warrants or other obligations of the State.

in duplicate.

Said statement shall be in duplicate, one of which shall be filed in the office of the probate judge, and Statement to be the other by said judge forwarded to the Auditor of the State to be filed in his office, and the county treasurer is hereby required to pay in the exact funds County Treasreceived, except what has passed out of their hands urer to pay in in making change as provided for in the preceding received. section of this act.

the exact fund

make a certain

on warrants.

SEC. 6. Be it further enacted, That it shall be the duty of the tax collectors of the different counties Tax payers to of this State to require the tax payers to endorse endorsement upon the back of the warrants received by them in payment of State taxes, the name or names of the person or persons from whom received, and the amount of State tax of each person paid with said

warrants.

SEC. 7. Be it further enacted, That it shall be the duty of the Auditor of the State to keep a book

in which he shall make an entry of the amount of Auditor to keep taxes received from each county and from whom a certain book. received, and it shall be so itemized as to show the the exact amount of which was in warrants, certificates, currency and specie, and it shall also be the duty of the Auditor to embrace in his annual report entries made in said book, which said report must

lation.

be made within ten days after the convening of the legislature.

SEC. 8. Be it further enacted, That any person or Penalty for vio- persons violating any of the provisions of this act shall be guilty of a felony and upon conviction shall be confined in the penitentiary of the State for not less than one year nor for more than five years, and in addition thereto shall be fined not less than fifty dollars, nor more than one thousand dollars, one or both, at the discretion of the court trying the same. The solicitor shall have a fee for the conviction of any person of a violation of any of the provisions of this act of twenty-five dollars, to be paid as solicitors fees are now paid in other cases.

SEC. 9. Be it further enacted, That the Auditor Auditor to furn, be required to furnish each tax collector with a printed copy of this act.

ish copy of this

act.

Approved Dec. 17, 1873.

To provide for the redemption of lands sold for taxes, and purchased by the State.

SECTION 1. Be it enacted by the General Assembly of Alabama, That in all cases where lands have been sold for taxes and purchased by the State since Two years more the 20th of September, 1865, the persons to whom allowed for re- such lands belong shall be allowed to redeem the

demption.

same at any time within two years from the passage and approval of this act by complying with the laws now in force in regard to the redemption of lands sold for taxes and purchased by the State. Approved December 17, 1873.

To provide for the funding of the Domestic debt of this State.

SECTION 1. Be it enacted by the General Assembly of Alabama, That the Governor of the State