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.