Assessment year. the tax year beginning first of September, 1853, be taken and received when complete, as the assessnents for the year beginning first of January, 1854, as nov established by this act, and upon which assessments the fill amount of taxes shall be collected without any deduction.

Returns.

Collector.

SEC. 5. De it further enacted, That whenever, by any provisions of the Code, any business or capital enployed or property of any kind is required to be assessel for and during the tax year ending on the 31st day of August preceding the assessment, the same shall be so changed as to require the assessment on the same to be made for and during the year ending on the 31st day of December preceding the assessment.

SEC. 6. Be it further enacted, That the returns required to be made by sections 413 and 415 of the Code on the first day of October in each year, is hereby authorised and required to be made by the first of April in each year, and the same shall show the property liable to taxation on the first of March of the same year.

SEC. 7. be it further enacted, That a tax collector for each Election of Tax county shall be elected by the qualified voters on the first Monday in August, 1855, and every two years thereafter, and he shall hold his office for two years, beginning on the day of his election; and the tax collector elected for each county in August, 1853, shall hold office only until August, 1855.

SEC. 8. be it further enacted, That the tax collectors of Duty of Collector each county in this State shall proceed to collect and receive from and after the first of October in each year, from every person chargeable therewith, the taxes imposed by law in his county, and in case payment be not made on or before the first Monday in December thereafter, the tax collector shall have power to levy on any property belonging to the person so indebted, and in case payment is not made within five days after such levy, the collector shall sell the same, or so much thereof as may be sufficient to pay the taxes due and the costs and charges of levy and sale; and such collector shall pay over and account for all taxes by him collected to the treasury of the State on or before the first day of March annually, first deducting his commissions and fees as fixed by law. And all tax collectors shall be allowed thirty days after the first of March annually to get credit for mistakes and insolvencies in their books, to be ascertained and allowed by the court of county commissioners, and certified by them to the comptroller of public accounts within thirty days after the same is approved by them.

SEC. 9. Be it further enacted, That so much of the existing

law in relation to the assessment and collection of taxes, Tax year.
and the duties of assessors and tax collectors, as is not in
conflict with the provisions of this act, be and is hereby
continued in force, and made applicable to the change in
the tax year herein established, and so much of the Code
as makes the tax year end on the 31st of August is hereby
repealed.

Returns of Nota

SEC. 10. Be it further enacted, That notaries, commissioners of deeds for other States, clerks of the circuit courts ries, &c. must, by the first Monday in September in each year, make returns of, on oath, and pay to the judges of probate of their respective counties the amount received by them for the State up to the first Monday of September.

SEC. 11. Be it further enacted, That judges of probate Returns of Promust, by the first Monday in November in each year, make bate Judges. returns of, on oath, and pay to the tax collector of their respective counties the amount received by them on account of the State for licenses, or any other account, up to the first Monday of November. Such return must show to whom and for what each license was granted, and the amount received therefor, the amount received from any other person, and for what; and a duplicate of such return must be transmitted to the comptroller by the first of December in each year, with the tax collector's receipt thereon for the money.

SEC. 12. And be it further enacted, That the time of pay- Interest on mix ing the interest due on the sixteenth section funds under teenth sections. the law prior to the adoption of the Code, be and the same is hereby restored.

APPROVED, February 16, 1854.

Supplemental to An Act to regulate the assessment and collection of taxes.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That the commissioners' court in their respective commissioners' counties be authorised and required to appoint assessors in Courts. all instances where there are vacancies now existing, or where vacancies may hereafter occur. Such appointees to hold office until the next regular election.

APPROVED, February 17, 1854.

[No. 3.]

Lien on boats, &c.

lector.

AN ACT

To prevent the evasion of the revenue law.

SECTION 1. Be it enacted by the Senate and House of Rep. resentatives of the State of Alabama in General Assembly convened, That a lien is hereby created on all steam boats or steam- other water crafts for the amount required by law to be paid for a license to retail spirituous or vinous liquors on such boat or water craft, to be enforced whenever such liquors are retailed by any person on such boat or water craft with the knowledge or consent of the captain without having first procured a license as the law requires.

SEC. 2. And be it further enacted, That the tax collectors Duty of Tax Col- of the counties of Mobile and Montgomery, and of the counties bordering on the Tennessee and Coosa rivers, be and they are hereby required to enforce the lien created by the first section of this act in the same manner and by the same proceedings as are now authorised by law for the collection of the tax on steam boats, which amount shall be collected for each offense.

Trustees of six

To provide for the extension of the debts due sisteenth

sections.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That the trustees of sixteenth sections be and they teenth sections. are hereby authorised to extend the time of payment of any sum or sums of money which are or may become due for the purchase money of sixteenth sections for the period of five years from the passage of this act: Provided, The maker or makers of said notes shall execute to said trustees new notes with good and sufficient security, one of the terms of which notes shall be, that the interest thereon shall be paid on the first Monday of March in each and every year for the time above provided.

Suits.

SEC. 2. Be it further enacted, That when suits have been commenced on notes due for the purchase money of sixteenth sections, the trustees in the township be and they are hereby authorised to dismiss said suit, provided the defendants will pay all costs of such suits, and execute new notes with good and sufficient security, to be approved of by the said trustees and the judge of the probate court for the payment of the amount due, which may be extended four years as above provided, and containing provisions for the payment of the interest thereon on each first Monday in March as aforesaid.

SEC. 3. And be it further enacted, That the notes so to be taken shall be a lien on said sixteenth sections for the purchase money of which they were given, and they shall have the force and effect of a mortgage with a power of sale, and are hereby exempted from the operation of the laws of registration; and said trustees may at any time, if interest due is not paid on such notes, or they shall consider it necessary to secure the payment of the principal when due from ultimate danger of loss, proceed to sell such land at public sale at auction, having first given sixty days' notice of the time and place of sale by advertisement posted at three or more public places in said township, and shall, out of the proceeds of said sale, pay the amount of principal and interest and the expenses of said sale, and if there should be a surplus after paying them, shall pay over such surplus to the maker of said note or other person who may be entitled to receive the same.

APPROVED, February 18, 1854.

[No. 5.]

AN ACT

To extend the jurisdiction of the Probate Courts.

Notes to be a lien

longing to minors

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That from and after the passage of this act, whenever sale of slaves beit is made to appear to the satisfaction of the court that any slaves are owned jointly by minors, and that the same cannot be equitably divided without a sale thereof, it may be lawful for the guardian or guardians of such minors to petition the probate court for an order to sell a portion or all of said slaves for the purpose of a division.

SEC. 2. Be it further enacted, That upon the filing of said Filing of petition. petition the court must appoint a day for the hearing, not less than thirty days from the filing of the petition, and appoint a guardian ad litem for said minors to represent them on the hearing of the petition.

SEC. 3. And be it further enacted, That upon the hearing of the petition, if the court is satisfied from the proof that

i

said slaves cannot be equitably divided, it shall make an order that the same be sold at public sale; the sale to be conducted in all respects as sales by executors and administrators. Fees to be the same as for like services in cases of executors and administrators.

To establish and maintain a system of free public schools

in Alabama.

Be it enacted by the Senate and House of Representatives of the State of Alabama in General Assembly convened, That to Common schools. carry into effect that provision of our State Constitution which wisely declares that "schools and the means of education shall forever be encouraged in this State;" to realize the objects of the General Government in making grants and appropriations for the establishment of schools in each township; and to extend, upon equal terms, to all the children of our State, the inestimable blessings of liberal instruction, the following system of free public schools is hereby established in this State, and shall have the full force of law after the passage of this act.

to create a fund,

ARTICLE I-PROVISION OF A FUND.

SECTION 1. To create a fund, to be known as the "Educational Fund," for the establishment and maintenance of this system, the following sums of money are hereby set apart and appropriated :

1. The annual interest, at eight per cent., on that portion of the surplus revenue of the United States deposited with this State under the act of Congress of the 23d of June, 1836.

2. The annual interest, at eight percent., on the proceeds of the sales of certain lands granted by the United States for the use of schools in the valueless sixteenth sections in this State, under the act of Congress of the 11th of August, 1848.

3. The annual interest, at six per cent., on the fund which has accrued or may hereafter accrue from the sales of the sixteenth sections in the several townships of this State.

4. The annual sum of one hundred thousand dollars from any moneys in the State treasury not otherwise appropriated.