16 
TAXATION AND REVENUE SYSTEMS—ALABAMA. 
medicine, with vocal or instrumental music, or both, $100 in each 
county; in wagon drawn by one horse or other animal, $15; two or 
more horses, $35; on a horse or other animal, $15; on foot, $10; when 
accompanied by singers or performers on musical instruments, 
$100. Exempt are: Peddlers of tinware only; wooden, stone or 
clay hollowware only; tanners, disabled persons, peddlers of fish, 
oysters, game, fresh meats, poultry, fruit, and all farm products 
raised by the seller. Peddlers of clocks, $500, and $250 in each 
county. Peddlers of drugs, $250. Photographers in railroad cars, 
$25; traveling in any other way, $5. Physicians, $5. Piano and 
organ dealers, $100 in each county; having permanent place of 
business, $100 to state. Pictures or picture frames, $25 in each 
county. Pig-iron storage companies, $50. Dealers in pistols, 
rifles, cartridges, noiseless guns, bowie or dirk knives, or brass 
knuckles, $100. Plumbers or gas fitters in towns of 10,000 or more, 
$25; in other places, $10. Pool tables for pin pool, $100; other pool 
tables and in connection with saloon, $25; not in connection with 
saloon, $25. Public accountants, $5. Public halls in towns of 
5,000 or more, $25; 2,000 to 5,000, $15; 2,000 or less, $10. Racetracks 
at or within 5 miles of towns of 5,000 or less, $100; more than 5,000, 
$200. Railroad ticket brokers, except agents of a railroad, in cities 
and towns of 10,000 or more, $100; less than 10,000, $50. Real 
estate brokers or agents in cities or towns of 10,000 or more, $15; 
5,000 to 10,000, $10; less than 5,000, $5. Restaurants in towns and 
cities of more than 50,000, $20; 20,000 to 50,000, $10; all other 
places, $5. Sewing-machine agents, $50 in each county, and $25 
for each team. Shooting galleries, $15. Skating rink, $25. Social 
clubs selling liquor only to members, $300. Soda fountains, $5. 
Stock and bond dealers, $35. Stove and range agents, $50 in 
each county and $25 for each team. Supply cars, $100. Tele 
phone companies, in cities and towns of 20,000 or more, $50; 
10,000 to 20,000, $25; 1,000 to 10,000, $10; in all other places, $5. 
Private lines between residences, exempt. Theaters or moving- 
picture shows in cities and towns of more than 20,000, $150; 7,000 
to 20,000, $50; 3,000 to 7,000, $25; 3,000 or less, $20; open-air the 
aters, $50. Toll bridges or ferries within 2 miles of town or city 
of 2,000, when income is more than $300 and less than $600, $5; 
same when income does not exceed $1,200, $25; in or within 2 
miles of town or city of 2,000 to 5,000, $50; 5,000 or more, $75. 
Persons, etc., issuing trading stamps to merchants, when amount 
of stamps sold does not exceed $5,000 per annum, state license or 
privilege, $1,000, county, $500; from $5,000 to $10,000, state $2,000, 
county, $1,000; exceeding $10,000, state $5,000, county $3,000. 
Veterinary surgeons, $5. Wagons and buggies, $50 for each county 
and $10 for each team. Warehouses or elevators for the storage of 
cotton, storing not more than 10,000 bales a year, $25; 10,000 to 
20,000, $50; 20,000 to 30,000, $75; more than 30,000 bales, $100. 
Witness and jury certificates, dealing in claims against the state, $10. 
A license must be obtained from the Alabama Oyster Commission 
to catch oysters and other sea-food products from public waters for 
commercial purposes; on a vessel of less than 1 ton burden, $1; 
from 1 to 5 tons, $2.50; 5 to 10 tons, $5; 10 to 20 tons, $10; 20 tons or 
more, $15. A fee of 50 cents is paid for the issuance of such licenses. 
License tag or sign for vessels over 1 ton, $1; less than 1 ton capacity, 
50 cents. Canning factories pay an annual privilege tax of $100 for 
each steam box; retail dealers in sea-food products, $5; wholesale 
dealers in same, $10; a fee of 50 cents is collected for issuing license.. 
There is a further tax of 3 cents per barrel upon all oysters, 25 cents 
per barrel on all shrimp, and 5 cents on each terrapin or turtle 
packed or caught in the state for commercial purposes. Minimum 
rental of bottom 50 cents per acre per annum; maximum, $5. The 
funds, except the 50 cents for license fee, which is retained by the 
secretary of the commission, are paid over to the credit of the 
Alabama Oyster Commission and deposited in Mobile. Dealers in 
commercial fertilizers pay $1 per annum. All fertilizers sold in 
packages of 200 pounds or less must bear state tax tag, for which a 
payment of 3 cents is collected; 100 pounds or less, 1J cents. 
The foregoing state license taxes are collected by the 
county tax commissioners, and in any county where 
there is no county tax commissioner such taxes are col 
lected by the sheriff. All liquor licenses are paid to the 
judge of probate. For issuing such license he receives 
a fee of 50 cents and for disbursing the license tax 1 
per cent upon all amounts so received. Receipts from 
liquor licenses are distributed by the probate judge as 
follows: In cities of under 75,000 inhabitants, 20 per 
cent to the state treasurer, 40 per cent to the treas 
urer of city or town in which license is issued, and 40 
per cent to the county treasurer; in all other cities, 
65 per cent to the city treasurer, 25 per cent to 
the county treasurer, and 10 per cent to the state 
treasurer. 
Upon all instruments in the nature of a mortgage the following 
privilege taxes are to be paid: If to secure an indebtedness not 
exceeding $100, 15 cents; if more than $100, 15 cents for each $100 
or portion thereof. Bonds for title, and all deeds, where part of 
the purchase money remains unpaid, are subject to the same tax. 
Corporations, before a commission shall issue, pay the judge of 
probate, in the county where their chief place of business is, for 
the benefit of the state, the following fees: 
Before the filing of a certificate of incorporation by the probate 
judge of the county in which the principal business of the proposed 
corporation is to be established, the incorporators are required to 
pay $1 for every $1,000 of the proposed capital stock, but in no case 
less than $5. Also small fees for filing papers, making copies 
thereof, etc. The same fees are charged foreign corporations. 
Insurance companies of every sort pay the insurance commissioner 
the following fees: For filing charter, $100; for each annual state 
ment, $100; agents’ certificates and renewals, $2.50; seal of office, 
$1; copies of papers, 10 cents per 100 words. 
Pharmacists.—Examination, $5; assistant pharmacist, $3; renewal 
of license, $1; life certificate, $10; permit to an assistant pharmacist 
to conduct a drug store in a town of not more than 800 inhabitants, 
$1, and $1 for renewal. Physician.—Examination, $10. Mine 
foreman.—Examination fee, $5; fire boss certificate, $3; renewal 
certificate, $1; amount payable to board of examiners. 
Dentist.—Examination, $10. 
Admission to bar.—Examination, $10. 
Commissioner of agriculture and industries is paid a fee of 20 
cents per ton for each ton of commercial feeding stuff sold. 
Examination of banks by state official.—Capital of less than 
$15,000, $5; $15,000 to $25,000, $7.50; $25,000 to $50,000, $10; 
$50,000 to $100,000, $12.50; $100,000 to $150,000, $15; $150,000 to 
$250,000, $17.50; $250,000 to $350,000, $20; $350,000 or over, $25. 
Fees to be paid by banks to defray expense of banking depart 
ment; where capital, surplus, and undivided profit is $25,000 or 
less, $15; $25,000 to $50,000, $25; $50,000 to $75,000, $35; $75,000 to 
$100,000, $45; $100,000 to $125,000, $55; $125,000 to $150,000, $65; 
$150,000 to $175,000, $75; $175,000 to $200,000, $85; $200,000 to 
$225,000, $95; $225,000 to $250,000, $105; $250,000 to $500,000, $150; 
in excess of $500,000, $200. Banks having branches pay a total of 
not less than $15 for each office or branch; no other assessment or 
license of any kind shall be levied against or collected from any 
bank, except the ordinary taxes assessed against property in general, 
except that municipalities may levy a license in proportion to the 
capital, etc., as follows: $25,000 or less, $10; $25,000 to $50,000, $20; 
$50,000 to $75,000, $30; $75,000 to $100,000, $50; $125,000 to $150,000, 
$60; $150,000 to $175,000, $70; $175,000 to $200,000, $80; $200,000 
to $225,000, $90; $225,000 to $250,000, $100; $250,000 to $500,000. 
$150; in excess of $500,000, $200; and on each branch bank, $10.