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.