GOVERNOR'S MESSAGE To the Legislature of Alabama: Gentlemen: After careful consideration and due deliberation, with a review of the public's welfare, and with an earnest desire to cooperate with my successor in office, I reached the conclusion that an emergency existed, such as contemplated in the Constitution, and I have called you into extraordinary session in order that there shall be no cessation in road building in this great State. Upon careful examination it has been found that the incoming administration will be unable to continue a road-building programme unless funds are supplied. After a conference with the Governor-elect, Hon. Bibb Graves, a programme was agreed upon to give to the people of Alabama an opportunity to pass upon the question of a Twenty-Five Million Dollar bond issue for the purpose of building roads. All but $2,000,000.00 of the $25,000,000.00 heretofore authorized have been issued and sold and the proceeds applied to the building of roads. Much good has been done, many roads have been built but still more needs to be done and Alabamians are called upon to "take no backward step" but continue the work until good roads are built in every county in the State and the gaps in those already built are constructed, giving to field and farm transportation facilities second to none in the South. Therefore, I have issue a proclamation calling you here, naming only two subjects in my proclamation to be considered by you under this call, to-wit: 1. To submit to a vote of the electorate of Alabama a Constitutional Amendment authorizing the issuance and sale by the State of Alabama of bonds not to exceed in value twenty-five million ($25,000,000.00) dollars, for the purpose of constructing and maintaining roads, highways, and bridges in the State, said bonds to be in addition to those heretofore authorized for such purposes. 2. To enact a law levying a tax of two cents per gallon on gasoline or other substances or substitutes for the same as the motive power of self-propelled vehicles of all kinds, said tax to be in addition to that already levied upon such substances. So you will observe that the motive that prompted the call was that funds be made available to the incoming administration as early as possible so that no delay may be had in this undertaking for our development. Bills will be introduced covering these two subjects and I earnestly urge the passage of both as speedily as possible. I beg to transmit herewith copy of my proclamation calling you in extra session and I ask that same be made a part of the record. Trusting that your deliberations will be harmonious and that the State will continue to go forward and that all forces will unite for the peace and prosperity of our people, I am Sincerely yours, A PROCLAMATION Governor. By the Governor WHEREAS, in my opinion, an emergency, such as is contemplated by Section 122, Constitution 1901, exists requiring the action of the Legislature of Alabama concerning matters hereinafter specifically mentioned. NOW THEREFORE, I, William W. Brandon, Governor of the State of Alabama, do hereby call into extra-ordinary session the Legislature of Alabama elected on November 2, 1926, such extraordinary session of the Legislature to convene at the Capitol in the Senate Chamber and in the Hall of House of Representatives on Tuesday, the 28th day of December, 1926, at twelve o'clock, noon, and I do hereby designate the following subjects and matters as those concerning the action of the Legislature, deemed necessary: (1) To submit to a vote of the electorate of Alabama a Constitutional Amendment authorizing the issuance and sale by the State of Alabama of bonds not to exceed in value twenty-five million ($25,000,000.00) dollars, for the purpose of constructing and maintaining roads, highways, and bridges in the State, said bonds to be in addition to those heretofore authorized for such purposes. (2) To enact a law levying a tax of two cents per gallon on gasoline or other substances or substitutes for the same as the motive power of self-propelled vehicles of all kinds, said tax to be in addition to that already levied upon such substances. IN WITNESS WHEREOF, I, William W. Brandon, have caused this proclamation to be issued on this the 27th day of November, in the year of our Lord, One Thousand Nine Hundred and Twenty-six, and have caused the same to be attested by the Secretary of State Under the Great Seal of State. WM. W. BRANDON, (Seal) By the Governor: S. H. BLAN, Governor. Secretary of State. GENERAL ACTS PASSED AT THE SPECIAL SESSION 1926-27 No. 1.) (S. J. R. 10. Craft. SENATE JOINT RESOLUTION RESOLVED by the Senate, the House concurring, that: WHEREAS, William Simpson Keller has been called to the Great Beyond since the Legislature of Alabama has been in session, WHEREAS, he served the State of Alabama continuously as State Highway Engineer from the inception of the State Highway Department until his death in September, 1925, and, WHEREAS, his service was exceptionally efficient and of great value to the people of Alabama, we hereby testify to his great worth and deplore the loss the State has suffered by his death. We commend the action of the Highway Department in naming the great bridge now being erected across the Tennessee River at Decatur as a memorial to him. BE IT FURTHER RESOLVED, That copies of this resolution be given to the papers of the State, to Mrs. Keller and to his sisters, Miss Helen Keller and Mrs. Warren Tyson. Approved Jan. 4, 1927. No. 2.) AN ACT (H. 6. Tunstall. To appropriate the sum of fifty thousand dollars, or so much thereof as may be necessary, out of the general funds of the State Treasury for the purpose of defraying the expenses of the Extraordinary Session of the Legislature of the State of Alabama. Be it Enacted by the Legislature of Alabama: Section 1. That the sum of fifty thousand dollars, or so much thereof as may be necessary, be and the same is hereby appropriated out of the General Funds in the State Treasury for the purpose of defraying the expenses of the Extraordinary Session of the Legislature of Alabama. Section 2. That this Act shall take effect immediately upon its passage and approval by the Governor. Approved Jan. 4, 1927. AN ACT No. 3.) (H. 2.-Tunstall. To impose an excise tax, in addition to that already imposed by the Act approved February 10, 1923; on persons, corporations, co-partnerships, companies, agencies or associations engaged in the business of selling, distributing, storing or withdrawing from storage for any purpose whatsoever gasoline or other liquid motor fuels or devices or substitutes therefor in this State; and providing for the collection and payment of such tax and distribution of the funds derived therefrom, and providing for its enforcement and fixing a penalty for the violation of any of the provisions hereof. Be it Enacted by the Legislature of Alabama, That: Section 1. As used in this Act, the term gasoline shall include gasoline, naphtha and other liquid motor fuels or any devices or substitutes therefor, commonly used in internal combustion engines; provided, however, that nothing contained in this Act shall be held to apply to those products known commercially as "kerosene oil", "fuel oil" or "crude oil" used for lighting or heating purposes. The word person means and includes persons, corporations, co-partnerships, companies, agencies or associations, singular or plural. The term distributor shall include any person who engages in the selling of gasoline in this State by wholesale domestic trade, but shall not apply to any transaction by such distributor in interstate commerce. The term retail dealer shall include any person herein defined as distributor who is also engaged in the selling of gasoline in this State at any place in this State in broken quantities. The term storer as herein used shall include any person who ships gasoline into this State in tank quantities and stores the same and withdraws or uses the same for any purpose. Section 2. Every distributor, retail dealer or storer of gasoline as herein defined shall pay an excise tax of two cents per gallon upon the selling, distributing or withdrawing from storage for any use gasoline as herein defined in this State, provided however that this excise tax shall not be levied upon the sale of gasoline in interstate commerce, and provided further that where the excise tax of two cents per gallon upon the sale of such gasoline shall have been paid by a distributor or by a retail dealer or storer such payment shall be sufficient, the intention being that the tax shall not be paid but once. Section 3. The excise tax imposed by section two hereof shall apply to persons, firms, corporations, dealers or distributors storing gasoline and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawals be for sales or other use; provided, that "sellers" of gasoline and its substitutes paying the tax herein provided may pay the same computed and paid on the basis of their sales as hereinafter required and storers and distributors shall compute and pay this tax on the basis of their withdrawals or distributions. Section 4. On or before the 20th day of each month after this Act shall have taken effect, every person upon whom this excise tax is levied shall render to the State Tax Commission on forms prescribed by such Commission a true and correct statement of all sales and withdrawals of gasoline made by him or them during the next preceding month, liable for the payment of the excise tax herein prescribed, and shall furnish to said Commission such additional information as such Commission may require upon blanks to be formulated and furnished by said Commission, and at the time of making such report shall pay to the State Tax Commission an amount of money equal to the excise tax herein laid. Section 5. The statement herein required to be made by the distributor, storer or retail dealer shall be sworn to before some officer authorized to administer oaths and any false or fraudulent statement sworn to shall constitute perjury and upon conviction thereof the person so convicted shall be punished as provided by Section 5161 of the Code of Alabama. Section 6. All distributors, storers or retail dealers shall keep, for not less than two years, within the State of Alabama at some certain place or office such books, documents or papers as will clearly show the amount of sales or withdrawals of gasoline made in this State covered by this Act. Section 7. Within 30 days after the passage of this Act, every distributor, storer or retail dealer engaged in the sale or withdrawal of gasoline shall make a report on blanks furnished by the State Tax Commission to the State Tax Commission showing the place and post office address at which he is engaged in the business of distributor or storer or retail dealer in gasoline, which information shall be entered by the State Tax Commission on a book kept for that purpose, and should such distributor, storer or retail dealer move his place of business from one post office address to another, such distributor, storer or retail dealer shall within 30 days thereafter notify the State Tax Commission of such removal, giving the former place and post office address and also the place and post office address to which the business has been removed. After this Act becomes effective no person shall become a distributor, storer or seller of gasoline in this State until he shall have made such reports to the State Tax Commission. Section 8. If any distributor, storer or retail dealer in gasoline in this State covered by the provisions in this Act shall fail to make the reports or any of them, to the State Tax Commission as herein required or shall fail to keep the records required by Section 6 hereof, such distributor, storer or retail |