TAXATION AND REVENUE SYSTEMS—ALABAMA. 
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F. THE INCOME TAX. 
There is no income tax in Alabama. 
G. DISPENSARY PROFITS. 
In cities of less than 75,000 mhabitants the profits 
of dispensaries are apportioned as follows: To the 
city or town, 45 per cent; to the county, 45 per cent; 
and to the state, 10 per cent; the city or town is first 
reimbursed for amount invested in dispensary with 
6 per cent interest. In cities of 75,000 inhabitants 
or over the apportionment corresponds to that for 
distribution of returns from liquor licenses. Dispen 
saries pay no license or privilege tax. The money 
paid to a city or town may be used at discretion of 
the legislative body thereof; money paid to the county 
treasurer is to be expended in maintenance and sup 
port of the public schools of the comity, and in the 
improvement and maintenance of public roads of said 
county, except that 10 per cent of said sum is to be 
used by the court of county commissioners in paying 
pensions to Confederate veterans of said county. 
County Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the method of assess 
ment and of equalization are the same for county as 
for state purposes. 
2. Rate— 
The rate is fixed by the court of county commis 
sioners and a special rate may be levied for erecting or 
repairing comity buildings and for improving and 
maintaining public roads, the latter not to exceed one- 
fourth of 1 per cent. 
Various counties have special taxes assessed for road 
and bridge purposes. Some counties have wheel taxes. 
3. Collection— 
Made by county collector at the same time and in the 
same manner as state taxes. 
The tax assessor of each county is entitled to receive from the 
tax collector, out of the first moneys collected, for each town or 
city of over 100,000 inhabitants the following amounts: Four-tenths 
of 1 per cent for the city tax years ending September 30,1912, and 
September 30,1913, and thereafter two-tenths of 1 per cent. 
The tax collector of each county is entitled to a commission on 
tax collection in cities of over 100,000 population as follows: For 
city tax, year of September 30, 1912, three-tenths of 1 per cent of 
amount collected for each such city, and thereafter two-tenths of 
1 per cent. 
Judges of probate of respective counties receive a commission 
at the rate of 2\ per cent on money received by them for each city 
of over 100,000 inhabitants on redemption for tax sales. 
B. POLL TAXES. 
Able-bodied adult males may be required to work 
on the roads as may be necessary, anywhere within 6 
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miles of tlieir residence, but not to exceed 10 days 
per annum; or, in default of labor, to pay not less 
than $1 nor more than S3 per day of required service. 
D. CORPORATION TAXES. 
Foreign corporations pay to the county an amount 
equal to one-half the amount of the franchise tax paid 
to the state by said corporation. (See State Revenues.) 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The court of county commissioners may levy 
license taxes additional to the state license tax and 
on the same subjects up to 50 per cent of the state 
tax except where otherwise provided. 
Rates especially mentioned are for lightning-rod agents, $10; for 
peddlers of medicine, $50; peddlers of clocks, $250; supply cars, $10. 
Dogs may be registered and a fee of 25 cents, together with a tax of 
$1, must then be paid to judge of probate. Some counties have 
a special dog tax. 
G. DISPENSARY PROFITS. 
For county’s share, see Dispensary Profits, under 
state revenues. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included is the same as for state taxa 
tion. 
Assessment—Municipalities may make an annual 
assessment of their own. 
Equalization.—There is no equalization proper, but 
the intendant and the alderman hold a meeting to 
“ correct errors. ” 
2. Rate— 
The municipal rate is limited by the constitution of 
1901 to one-half of 1 per cent of the valuation of prop 
erty as assessed for state purposes, and is fixed by the 
municipal authorities. (See citations from constitu 
tion for numerous special provisions.) 
Courts of the county commissioners and boards of revenue of 
the county where there is levied a special road and bridge tax, pay 
to each municipality one-half of the money collected therein on 
such road or bridge tax. 
Municipalities may levy special taxes or assessments for sprin 
kling and sweeping streets. 
3. Collection— 
The municipal authorities may appoint some person 
to collect taxes; in towns of over 100,000 population, 
the county tax collector is ex officio city tax collector. 
The levy has the force of a judgment and may be 
enforced in a manner analogous to that for state taxes. 
Insolvent city taxes are collected by the county tax 
collector.