12 
TAXATION AND REVENUE SYSTEMS—ALABAMA. 
maintenance of the public schools, and it shall be the duty of the 
legislature to increase the public school fund from time to time as 
the necessity therefor and the condition of the treasury and the re 
sources of the state may justify: Provided, That nothing herein con 
tained shall be so construed as to authorize the legislature to levy in 
any one year a greater rate of state taxation for all purposes, includ 
ing schools, than 65 cents on each $100 worth of taxable property: 
And provided further, That nothing herein contained shall prevent 
the legislature from first providing for the payment of the bonded 
indebtedness of the state and interest thereon out of all the revenues 
of the state. 
Sec. 269. The several counties in this state shall have power to 
levy and collect a special tax not exceeding 10 cents on each $100 
of taxable property in such counties for the support of public schools: 
Provided, That the rate of such tax, the time it is to continue, and 
the purpose thereof, shall have been first submitted to a vote of the 
qualified electors of the county, and voted for by three-fifths of those 
voting at such election; but the rate of such special tax shall not 
increase the rate of taxation, state and county combined, in any one 
year, to more than $1.25 on each $100 of taxable property, exclud 
ing, however, all special county taxes for public buildings, roads, 
bridges, and the payment of debts existing at the time of the ratifi 
cation of the constitution of 1875. * * * 
ARTICLE IV. 
Sec. 91. The legislature shall not tax the property, real or per 
sonal, of the state, counties, or other municipal corporations, or ceme 
teries; nor lots in incorporated cities or towns, or within 1 mile of 
any city or town to the extent of 1 acre, nor lots 1 mile or more dis 
tant from such cities or towns to the extent of 5 acres, with the build 
ings thereon, when same are used exclusively for religious worship, 
for schools, or for purposes purely charitable. 
ARTICLE VIII. 
Sec. 194. The poll tax mentioned in this article (in section 178, 
which makes the payment of the poll tax prerequisite to the exer 
cise of the electoral franchise) shall be $1.50 upon each male inhab 
itant of the state over the age of 21 years and under the age of 45 
years, who would not now be exempt by law, but the legislature is 
authorized to increase the maximum age fixed in this section to 
not more than 60 years. Such poll tax shall become due and paya 
ble on the 1st day of October in each year, and become delinquent 
on the 1st day of the next succeeding February, but no legal process 
nor any fee or commission shall be allowed for the collection thereof. 
The tax collector shall make returns of poll tax collections separate 
from other collections. 
OFFICERS. 
The officers most directly concerned with taxation 
are: 
(1) The county tax assessors, one in each county, elected for a 
term of four years. 
The tax assessor is entitled to receive out of the first moneys col 
lected for the state the following commissions on state taxes: In 
counties where the state taxes assessed do not exceed $12,000 the 
rate of commission shall be 8 per cent on the first $1,000, 4 per cent 
on the second $1,000, and 2 per cent on the remainder; in counties 
where the state taxes assessed exceed $12,000, the commissions 
shall be the same up to $12,000, 1£ per cent up to $60,000, and 1 
per cent on the remainder. He receives the same commissions on 
county taxes. He gets 5 per cent on back taxes. The tax asses 
sor also receives a fee of 50 cents for making the demand on the 
taxpayer for his list of assessment, to be charged to the taxpayer 
and collected with the taxes, and a fee of 25 cents for the issu 
ance and service of each notice to a taxpayer of an increase in 
his property valuation by the court of county commissioners, 
to be charged against the taxpayer if the increase is made final, 
otherwise canceled. 
(2) The j udge of probate in each county, elected for six years, who 
makes abstracts for the state auditor and for the collector. 
(3) A county tax commissioner, one in each county, appointed 
by the state tax commission for a term of four years. This officer takes 
the place of the one formerly known as the ‘ ‘ back-tax commis 
sioner. ’ ’ He exercises the functions of the former commissioner and 
is compensated by a fee of 10 per cent on all escaped, delinquent, 
and back taxes, except poll, recovered by him. The fee is added to 
.the tax and paid by the taxpayer. In counties having no county 
tax commissioner, license taxes are collected by the sheriff. 
(4) The court of county commissioners, consisting of four mem 
bers elected for four years, and the j udge of probate, constitute a board 
of review. 
(5) The county tax collector, elected for four years, who receives 
the same commissions as assessors, except on special taxes, on which 
he receives only 2 per cent. 
(6) The state auditor, elected for four years. 
(7) The state board of assessors for railroad, telegraph, and tele 
phone companies, composed of the governor, the secretary of state, 
the auditor, and the treasurer, together with the attorney general, 
who acts as adviser and decides any tie vote. 
(8) The state tax commission, composed of three commissioners, 
appointed by the governor for four years. The commissioners are paid 
an annual salary out of the state treasury. This body has general 
supervisory powers over the entire revenue system and over all 
officials concerned with taxation. It can revalue and reassess 
property. Its findings are conclusive on all tax officials and are 
binding unless changed by a court of competent jurisdiction. It 
also makes recommendations as to the reform and revision of the 
revenue system. 
State Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
a. The 'property included and exempt.—All tangible 
real and personal property and all intangible property 
of companies operating a public utility are subject to 
the general property tax. 
For purposes of ad valorem taxation, the gross amount 
of sales at auction; the gross amount of commissions of 
any factor, broker and commission merchant; the gross 
receipts of all gram elevators, wharves, and stock- 
yards; and the gross income of all gas works, water 
works, electric light companies, street railways, toll 
bridges, and ferries, all canals, ditches, channels, 
passes, tramroads and pole roads, are treated as 
property. 
(1) “Real property” is held to mean not only land, city, town, 
and village lots, but also all things thereunto pertaining, and all 
structures and other things so annexed or attached thereto as to pass 
to a vendee by the conveyance of the land or lot. 
(2) “Personal property” is held to include all things, other than 
real property, which have any pecuniary value, and moneys, 
credits, and investments in any bonds, stocks, joint-stock compa 
nies, or otherwise. Credits include mortgages. 
(3) Exempt from taxation, besides public property, are state, 
county, and municipal bonds; cemeteries; lots and buildings used 
for religious worship, educational, or purely charitable purposes; 
all school furniture and personal property used exclusively for 
school purposes; all property, real or personal, of public agricul 
tural associations, or associations for the education of ministerial 
students; Tennessee Valley Fair Association; State Fair and 
Exhibit Association, and all property of state or county fair