I9£3
MOTOR VEHICLE LAWS
OF
ALABAMA
IN EFFECT
OCTOBER 1, 1923
EMORY UNIVERSITY
iiiiiiiiiinflHiii
11399390
Brown Printing Company
State Printers and Binders
Montgomery, Ala.
SCHEDULE OF LICENSE FEES
The Private licenses are to be issued the same as heretofore
without change of class or price.
Class A—Less than twenty-five horse power $11.25
Class B—Twenty-five horse power and less than thirty 18.75
Class C—Thirty and less than forty horse power 26.25
Class D.
Forty horse power or more 30.00
Electric automobile, other 'than trucks 20.00
Automobile propelled by steam 25.00
All Drive-It-Yourself cars operate under Private license.
The Truck licenses have changed in price and also provision
is made for hearses, ambulances, tractors and trailers.
Class A—Less than one ton $15.00
Class B—One ton and less than two tons 22.50
Class C—Two tons and less than three tons 50.00
Class D.
Three tons and less than four tons 100.00
Four tons and less than five tons 200.00
Five tons and less than six tons 400.00
Six tons and less than seven tons 750.00
Seven tons and over 1,000.00
Class E.
Hearses, Ambulances and Tractors,
In cities of less than 10,000 inhabitants $10.00
In cities of 10,000 inhabitants and less than
35,000 inhabitants 20.00
In cities of 35,000 inhabitants and less than
100,000 30.00
In cities of 100,000 inhabitants and more 50.00
All tractors 100.00
TRAILERS—One-half of amount of license of vehicle draw-
ing the trailer.
4
AUTOMOBILE FOR HIRE—TAXI
Class A.
Seating capacity 5 persons or less $37.50
All five passenger Jitney busses, price of li-
cense based on population.
Class B.
More than 5 persons and less than 10 persons 50.00
Ten persons or more, except where running
only between cities and towns ten miles or
more apart 90.00
Ten persons or more when running ONLY be-
tween cities and towns ten miles or more
apart 60.00
All Jitney busses of more than 5 passengers,
price of license based on population.
MOTORCYCLE $ 5.00
Motorcycle with side car 7.50
CHAUFFEUR $5.00. No renewals.
All above licenses half price after April first.
Probate Judge issuance fee on each license $0.50.
5
LAWS OF THE STATE OF ALABAMA WITH
RESPECT TO LICENSE UPON MOTOR YE-
HICLES, CHAUFFEURS, GARAGES, FILL-
ING STATIONS AND DEALERS IN AUTO-
MOBILES AND ACCESSORIES, AND LAWS
PERTAINING TO THE CONDUCT OF
CHAUFFEURS UPON THE PUBLIC HIGH-
WAYS.
ACTS
To Protect the Title of Motor Vehicles.
Imposing Gasoline Excise Tax.
LICENSE SCHEDULE.
Section 303. That every person, firm, com-
pany, corporations, or association engaged in any
business, vocation, occupation, calling or profes-
sion hereinfater enumerated, or who shall exer-
cise any privilege hereinafter described for which
a license or privilege tax is required, shall first
procure a license, and shall pay for the same, or
shall pay for the exercise of such privilege the
amounts hereinafter provided and comply with
all other provisions of this act.
ALABAMA GENERAL LAWS
REGULAR SESSION 1923.
No. 290.) (H. 321. Tunstall
AN ACT
Relating to and to further provide for the revenue of the
State of Alabama by providing for the registration and
identification of motor vehicles, motor tractors, jitney
busses, trailers used on the public highway of Ala-
bama, and for the registration or license fee therefor,
and to further provide for the revenue of the State of
Alabama.
G
Be it enacted by the Legislature of Alabama:
Section 1. The following words and phrases
used in this Act shall have the meanings herein
ascribed to them:
Section 2. "MOTOR VEHICLE." Every ve-
hide, as herein defined, which is self-propelled.
Section 3. "AUTOMOBILE." Every motor ve-
hide, as herein defined, except motorcycles.
Section 4. "MOTORCYCLES." Every motor
vehicle designed to travel on not more than three
wheels in contact with the ground and not ex-
ceeding ten horse power and not exceeding the
weight of five hundred pounds unloaded.
Section 5. "TRAILER." Every vehicle with-
out motive power designed for carrying property
or passengers, wholly or partially on its own struc-
ture and for being drawn by a motor vehicle.
Section 6. "ESTABLISHED PLACE OF BUS-
INESS." The place actually occupied either con-
tinually or at regular periods, by a manufacturer
or dealer in motor vehicles, or automobile acces-
sories where the books and records of such manu-
facturer or dealer are kept and at which a large
share of business of such manufacturer or dealer
is transacted.
Setcion 7. "PERSON." Every natural per-
son, firm or copartnership association or corpora-
tion.
Section 8. "OPERATOR." Every person who
drives, operates or is in actual physical control
of a motor vehicle upon the public highway.
Section 9. "CHAUFFEUR." An operator who
directly or indirectly receives compensation for
operating a motor vehicle on the public highways.
This definition shall not be deemed to include man-
ufacturer's agents, proprietors of garages, and
dealers, salesmen, mechanics or demonstrators of
motor vehicles when driving vehicles in any such
capacity.
Section 10. "JITNEY BUS." A motor vehicle
not operated on tracks, engaged in the business
of carrying passengers for hire over, along and
upon a definite or substantially fixed route, or
routes, or between definite or substantially fixed
terminal points, not including hotel or sight see-
ing buses.
Section 11. "PUBLIC HIGHWAY." Every
highway, road, street, alley, lane, court, place,
trail, drive, bridge, viaduct or trestle laid out or
erected as such by the public or dedicated or aban-
doned to the public, or intended or used by or for
the general public, except such portions thereof
as are used or prepared for use by pedestrians as
sidewalks. The term "public Highway" shall ap-
ply to and include driveways upon the ground of
unversities, colleges, schools and institutions. The
term "public highway" shall not be deemed to in-
elude private driveways, roads, or places used by
the owner, his guests and those having business
with the owner and not intended to be otherwise
used or otherwise used by the general public.
Section 111/2. All licenses under this Act shall
become due on October 1st of each year and de-
linquent on November 15th, thereafter.
Section 12. "Automobiles." The following li-
cense tax or registration fee shall be charged on
automobiles and motor cars kept for private use:
For each automobile having a rating of less than
twenty-five horse power, eleven dollars and twen-
ty-five cents; on each automobile having a rating
of twenty-five horse power and less than thirty
horse power, eighteen dollars and seventy-five
cents; on each automobile having a rating of thir-
ty horse power and less than forty horse power, Cars
twenty-six dollars and twenty-five cents; on each
automobile having a rating of forty horse power
or more, thirty dollars. And such license shall be
based on the insurable horse power of the car.
For each electric automobile other than trucks,
twenty dollars; for each automobile propelled by
steam, twenty-five dollars. For each motorcycle,
five dollars; for each motorcycle with side car at-
tachment, seven dollars and fifty cents. Persons
paying an automobile license may have the same
8
transferred to any other person, or to any other
Prfvater incenses car> Proyided the same is not of a greater horse
power, by applying to the probate judge who is-
sued the same, and it shall be his duty to make a
record of the transfer, which shall be in writing,
"provided however, That the license in this act
required to be paid shall not become delinquent
until after the expiration of three (3) days from
the date of the purchase of any new motor ve-
hide."
Section 13. For each automobile or motor car
used for transportation of passengers paying fare
Automobile except a jitney bus, and having a seating capacity
For Hire. of five persons or less, thirty-seven dollars and
fifty cents; for each automobile or motor car
used for transportation of passengers paying fare,
and having a seating capacity of more than five
and less than ten persons, fifty dollars; for each
automobile or motor car used for transportation
of passengers paying fare and having a seating
capacity of ten persons or more, .ninety dollars;
provided that automobiles or motor cars running
between towns and cities ten miles or more apart,
shall pay a license tax of sixty dollars in lieu of
ninety dollars provided in this section. Each per-
son desiring to take out a license to operate a mo-
tor vehicle for the transportation of passengers
for hire, except taxicabs and touring cars hired
by the hour or for special trips on terms agreed
upon between the passenger and the carrier at
the time of entering upon such service, shall at
the time he applies for such license make out in
writing a statement describing the route over
which such motor vehicle shall be operated and
naming the terminal points thereof, and such
route shall be plainly indicated on the motor ve-
hide in letters of sufficient size to be read at a dis-
tance of fifty feet.
Section 14 (a) The following license tax or reg-
istration fee shall be charged for operating a jitney
bus on the public highway of this State. Each
jitney bus operating wholly within the corporate
9
limits of a city of one hundred thousand inhabi-
tants or more; or between a city of one hundred
thousand inhabitants and another city of fifteen
thousand inhabitants or more and not more than
fifteen miles distant therefrom; or between a city
of one hundred thousand inhabitants or more and
an adjoining municipality or connecting munici-
plities, unless such bus operates regularly for at
least five consecutive miles in unincorporated ter-
ritory; three hundred dollars per annum when
the seating capacity of the vehicle does not ex-
ceed five, and twenty dollars per annum for each
additional seating capacity in excess of five, (b)
Each jitney bus operating wholly within the cor-jjtney Bugeg
porate limits of a city of less than one hundred
thousand and not more than thirty thousand in-
habitants; or between a city of less than one hun-
dred thousand but not less than thirty thousand
inhabitants, and any other city or town of not less
than one thousand inhabitants nor more than ten
miles distant; one hundred and fifty dollars per
annum when the seating capacity of the vehicle
does not exceed five, and ten dollars per annum
for each seating capacity in excess of five, (c)
Each jitney bus operating wholly within a city of
less than thirty thousand but not less than five
thousand inhabitants or between a city of less
than thirty thousand but not less than five
thousand inhabitants and any other city or town
of not less than five hundred inhabitants and not
more than ten miles distant; one hundred dollars
per annum when the seating capacity of the ve-
hide does not exceed five; and ten dollars per an-
num for each additional seating capacity in ex-
cess of five. Under all other circumstances than
as herein provided, the license for a jitney bus
shall be the same as is provided in this act for au-
tomobiles for transportation of passengers paying
fare. Provided that should any jitney bus at any
time carry a greater number of passengers than
its rated seating capacity, the owner shall be re-
10
quired to immediately pay the license herein pro-
vided for the higher seating capacity. Any per-
son violating the provisions of this section shall
be guilty of a misdemeanor. Jitney buses shall
carry taxi license tags.
Section 15. Automobile Hearses or Ambulances:
For each automobile hearse or ambulance operated
on the highways of this State, the following li-
cense tax shall be charged: In cities of one hun-
dred thousand inhabitants or more, fifty dollars;
in cities or towns of less than one hundred thous-
and and more than thirty-five thousand inhabi-
tants, thirty dollars ;in cities and towns of less
than thirty-five thousand, and more than ten
thousand inhabitants, twenty dollars; all other
places, ten dollars. Provided, however, that where
no charge is made for the service of a motor ve-
hide used exclusively as an ambulance, a license
tax shall not be required for the operation of such
motor vehicle. Provided further that any person
who operates an ambulance for which no charge
is made for service shall apply to the State Tax
Commission for a tag, which tag shall be issued
upon the payment of a fee of one dollar. Automo-
bile hearses and ambulances shall carry commer-
cial tags.
Section 16. "Motor Trucks." For each motor
truck the following license tax shall be charged:
Trucks less than one ton, fifteen dollars; trucks of
one ton and less than two tons, twenty-two dol-
lars and fifty cents; trucks of two tons and less
than three tons, fifty dollars; trucks of three tons
and less than four tons, one hundred dollars;
trucks of four tons and less than five tons, two
hundred dollars; trucks of five tons and less than
six tons, four hundred dollars; truck of six tons
and less than seven tons, seven hundred and fifty
dollars; trucks of seven tons and over, one thous-
and dollars. Provided that it shall be unlawful to
operate over any of the public roads of this State
any vehicle whose aggregate weight, including
load, is more than ten tons, and any person vio-
11
lating this provision shall be guilty of a misde-
, , , , Exemption.
meanor; provided this section does not apply to Trucks Used
automobile trucks used exclusively for transfer- schoolchildren,
ring children to and from school. Motor trucks or
motor vehicles used by the State or county or any
municipality of this State shall not be liable for
the payment of this tax, but shall carry tags.
Section 17. "Trailers." The following regis-
tration fee shall be collected for operating trailers
to motor vehicles on the highways of this State.
For each trailer drawn by a motor vehicle, one-
half of the license required for the motor vehicle
drawing such trailer.
Section 18. "Motor Tractors." For each motor
tractor used on the highways of this State, shall
be paid a license or privilege tax of one hundred
dollars. Provided, however, that this license shall
not be collected for a tractor when run on a high-
way to be transferred from one point to another
for use on a farm, or when used on the highway
for transferring what is commonly known as a
"portable saw mill" or a "well-boring outfit."
Section 19. (a) To prevent motor vehicles with-
in the meaning of this Act from escaping taxation
and to provide for the more efficient assessment
and collection of taxes due on same, on and after
the first day of October, 1923, no license shall be
issued to operate a motor vehicle on the public
highways of this State, nor shall any transfer be
made by the probate judge as provided under this Ad Valorem
Act, until the ad valorem tax on such vehicleTax"
shall have been paid in the county for the preced-
ing year, as evidenced by a receipt of the tax col-
lector where the owner of said vehicle resides, if
the vehicle is owned by an individual, and if the
motor vehicle is owned by a firm, corporation or
association, then as evidenced by the receipt of
the tax collector in the county in which such mo-
tor vehicle is used or operated; provided that this
section shall not apply to motor vehicles owned
by dealers, the State, counties and municipalities.
On and after the first day of October, 1923, every
12
person, firm, or corporation who desires to oper-
ate a motor vehicle on the public highways of Ala-
bama shall first return such motor vehicle for ad
valorem taxation to the tax assessor of the coun-
ty in which he resides, for the preceding tax year,
and the tax assessor of such county shall deliver
to such person who makes the return as herein
required a certificate of assessment on a form pre-
scribed by the State Tax Commission and such cer-
tificate shall be the warrant of the tax collector to
collect the tax as shown thereon, (b) If any mo-
tor veihcle has already been returned for the fiscal
year beginning October 1st, 1922, and ending Sep-
tember 30th, 1923, the tax assessor shall issue a
certificate showing the valuation of such motor
vehicle, and the tax collector shall collect the taxes
according to such valuation, and credit same upon
the collector's abstract as part payment, (c) Af-
ter the first day of October, 1923, motor vehicles
within the meaning of this Act, shall not be in-
eluded in any assessment made by any person,
firm or corporation as of the first day of October,
1923, or subsequent years; and such motor ve-
hides shall not be considered as escaped property
by reason of failure to include same in any tax re-
return as of the first day of October, 1923, or any
subsequent year, but shall be assessed as herein
provided, (d) The judge of probate upon issuing a
license as herein provided shall require the appli-
cant to surrender the receipt of the tax collector
and keep same on file in his office. The license
tag shall be evidence of the payment of the li-
cense and ad valorem tax due as provided under
this Act. Valuation for ad valorem assessment
shall be sixty percent of the fair and reasonable
value of same, (e) Motor vehicles brought into
this State after the first day of October and be-
fore the tax assessor has completed his assess-
ment shall be subject to taxation the same as if it
had been held or owned in the State on the first
day of October, (el). The probate judge is au-
thorized to issue a motor vehicle license upon a
certificate of the tax assessor certifying that there
13
is no advalorem taxes on said motor vehicle for
the preceding year, (f) The tax assessors and
collectors of the several counties in this State, inA<3 valorem Tax
addition to assessing and collecting the ad valo-
rem taxes due the State and counties on motor
vehicles, shall collect the ad valorem taxes on mo-
tor vehicles due all cities in this State which now
have, or which may hereafter have a population of
not less than thirty-five thousand people and not
more than fifty thousand people according to the
last Federal census or any such census which may
hereafter be taken. The tax collectors shall re-
port and pay over the money collected for said
cities at the same time and in the same manner as
State and county taxes are reported and paid over
by him. Said tax assessors and collectors shall
each receive a commission of two and one-half
percent of the amount of city taxes collected; and
the tax collectors shall deduct said commission
from the amount collected before paying into the
city treasury, and at the same time pay over to-
the tax assessor commissions due him under this-
Act. The judge of probate shall not issue a license
to operate a motor vehicle on the highways of this.
State until all ad valorem taxes due the said State,
counties and cities are paid for the preceding
year as shown by a receipt of the tax collector.
Section 20. One-half of the license herein pro-
vided for shall be paid where the motor vehicle
is acquired after April first of any year, or is not
used or operated between the period from October 0ne.halr
first to April first. The payment of the registra- License
tion fee or license tax on motor vehicles shall be P"
evidenced by the delivery to the party paying
the same of a numbered license tag which shall
be placed in a conspicuous place on the rear of
the automobile or motor vehicle. It shall be a
misdemeanor punishable by a fine of not exceed-
ing twenty-five dollars for each offense to display
the tag on any place other than the rear of the
motor vehicle, or for operating a motor vehicle
on the public highways of the State without a li-
14
cense tag displayed as herein provided. The State
Tax Commission shall provide tags for all motor
Tag on Rear of vehicles, and shall also provide receipts in tripli-
cate, one of which shall be retained by the pro-
bate judge, and one shall be delivered to the per-
son paying the license fee, and the third shall be
mailed by the probate judge to the State Tax Com-
mission on the day the license was issued. Every
part of each receipt shall bear the same number as
the tag delivered to the licensee. These receipts
shall be prepared in the form to be determined by
the State Tax Commission and delivered to the
several probate judges along with the tags upon
the requisition of the probate judge, under such
rules and regulations as may be prescribed by
the State Tax Commission; and the State Tax
Commission shall have power to prescribe rules
and regulations concerning the application for
and delivery to the licensee of the tag and receipt
required by this Act. Provided, however, that
the automobile licensee shall be required to state
in his application whether he proposes to use his
automobile for private use or for commercial pur-
poses. The tag furnished for commercial vehicles
shall be of different shape and design from those
used for private or pleasure cars.
Section 21. Demonstration tags:—Dealers in
motor vehicles demonstrating their cars shall not
be required to procure license tags from the pro-
bate judge, but before any dealer shall be permit-
ted to operate upon the roads and streets in this
State any motor vehicle for demonstration pur-
poses, he shall apply to the State Tax Commission
for dealers tags, which shall be issued, for the sum
of one dollar each. Provided, however, that no
more than twenty tags shall be issued to any one
'ioiauon£or dealer for demonstration purposes, and such tags
shall not be used on service cars, and such tags
shall not be used except for the purpose of dem-
onstrating his own cars for sale. Should any
dealer violate the provisions of this section relat-
ing to the use of demonstration tags he shall be
15
required to pay a fine in the sum of fifty dollars
for each time he makes improper use of such tag,
or permits such improper use by any other person,
and the State Tax Commission shall recall the
tags issued to any such dealer who violates the
provisions of this section. For failure to return
any tags upon demand of the State Tax Commis-
sion, the dealer to whom such tags are issued
shall pay a penalty of fifty dollars for each tag
issued to him, which amount may be collected by
suit brought in the name of the State of Alabama.
License Inspectors are authorized to arrest any
dealer making use of a demonstration tag except
as provided in this section, and such inspector
shall be allowed a fee of ten per cent of any fine
or penalty imposed for violating this section by
such dealer, which fee shall be paid by the dealer
in addition to the fine or penalty.
Section 22. The registration fee or license tax
herein required to be paid on motor vehicles shall
be in lieu of all other privilege or license taxes
which the State, or any county or municipality
thereof might impose, where the motor vehicle
is used by the owner. Provided that any county
may levy and collect for the purpose of maintain-
ing the public roads, bridges and ferries of the
county a license tax not to exceed one-half of the
State license tax on motor vehicles used for haul-
ing timber, lumber or minerals over the roads of
said county. Provided further that only one such
license tax can be levied and collected on one and
the same motor vehicle for one and the same pe-
riod of time, provided further that incorporated
cities and towns are hereby authorized to collect
a reasonable license or privilege tax on motor ve-
hides used for carrying passengers or freight for
hire. Nothing herein contained shall be construed
so as to impose a license tax on motor vehicles _
. . Exemption,
owned and used by any municipal corporation or Vehicles Used by
county in this State, but all such vehicles shall coUrporafiLs.
bear a numbered tag, which the probate judge is
authorized to deliver without the payment of any
16
Cars Owned
by State.
fee or charge, except the sum of fifty cents to
cover the cost of each tag delivered by him to
such municipal corporation or county, and the
proceeds of such payments shall be made to the
State Treasurer without any deduction for com-
mission by the probate judge. Cars owned by the
State shall also be required to bear a numbered
tag, application for which shall be made to the pro-
bate judge of Montgomery County, and said pro-
bate judge is hereby authorized and required to
deliver without cost such tag and receipt upon
.application of the proper official.
Section 23. The money collected as motor ve-
bicle license taxes, less all the expenses necessary
•or incident to the collection of such taxes includ-
ing the printing and distribution of assessment
blanks, blank receipts and license blanks, shall
be distributed as follows: Eighty per cent (80%)
to the State and twenty per cent (20%) to the
incorporated city or town in which the owner of
the motor vehicle resides, and twenty per cent
(20%) to the county, if the owner of the motor
vehicle resides outside of an incorporated city or
town. The money collected as motor vehicle li-
cense taxes by the State, less expenses, shall be
used exclusively to create a sinking fund for the
prompt and faithful payment of the principal and
interest on good road bonds and for construction,
maintenance and improvements of public high-
ways, roads and bridges, as required under pro-
visions of article XX of the Constitution of Ala-
bama.
Section 24. It shall be unlawful for any person
to mutilate or alter for the purpose of deception
any motor vehicle tag provided by this act. It
shall also be unlawful for any person to use upon
his car any tag in imitation of or substitution for
real tags lawfully used. It shall be the duty of all
Duplicating° Tags, sheriffs, police officers and license inspectors to
arrest persons violating these two preceding pro-
visions, and a fine not exceeding fifty dollars may
be imposed for each offense. In case the tag be-
Distribution of
Funds.
$50 Pine for
Mutilating or
17
comes mutilated beyond recognition the owner of
the motor vehicle may file with the State Tax
Commission an affidavit setting forth the fact
that the tag has been lost, mutilated or destroy-
ed, and upon the payment of one dollar, there
shall be issued to him by said Comission a new
tag. In case of a mutilated tag same shall be for-
Replacement
warded with the affidavit to the State Tax Com-jrnagCase Losl
mission and should the lost tag reappear and
come into his possession, it shall be the duty of
the person obtaining the new tag to immediately
forward the old tag or replaced tag to the State
Tax Commission. Should he or anyone else use
upon any motor vehicle the old or replaced tag,
he shall be fined twice the amount of the license
required for motor vehicles upon which the tag
is used and shall also be required to procure a li-
cense for said motor vehicle. Anyone who makes
any false affidavit in obtaining a tag from the
State Tax Commission shall be guilty of perjury.
Section 25. License of Chauffers. Application
for license to operate motor vehicles as a chauf-
feur must be made by him to the Judge of Pro-
bate of the county of his residence upon blanks
prepared under the authority of the State Tax
Commission . Such application shall be accom-
panied by a written recommendation or endorse- Required.16111
ment of (3) reputable motor vehicle owners of the
county from which the application is made, and
when so accompanied it shall be the duty of the
judge of probate to issue a license to such chauf-
feur upon the payment by such chauffeur of a
fee hereinafter provided for in this section. No
chauffeur license shall be issued to any person un-
der the age of eighteen years. To each person
shall be assigned some distinguishing number or
mark and the license issued shall be in such form
as the State Tax Commission shall determine. It
shall contain the distinguishing number or mark
assigned to the licensee, his name, place of resi-
dence and address, a brief description of the li-
censee for the purpose of identification. Such
18
distinctive number or mark shall be of a distinct-
ly different color each year and in any year shall
be of the same color as that of the number plates
issued for that year. The judge of probate shall
License and furnish to every chauffeur so licensed a suitable
probate sjuSeby metal badge with the distinguishing number or
mark assigned to him thereon without extra
charge therefor. This badge shall thereafter be
worn by such chauffeur pinned upon his clothing
in a conspicuous place at all times while he is
operating or driving a motor vehicle upon the
public highway. Said badge shall be valid only
during the term of the license of the chauffeur to
whom it is issued as aforesaid. Every person li-
censed to operate motor vehicles as aforesaid shall
endorse his usual signature upon the margin of
the license in the space provided for the purpose,
immediately upon the receipt of said license, and
the application for chauffeur's license filed under
the provisions of this section shall be sworn to
and shall be accompanied by a fee of five dollars,
which amount shall be remitted to the State
Fee .o.oo Treasurer by the probate judge as other license
money is remitted, and such license shall be re-
newed annually upon the payment of a fee of five
dollars, such renewal to take effect on the first
day of October of each year, provided that the
provisions of this section shall not apply to an
owner of a motor vehicle for private use or any
member of his family or other person authorized
by him and otherwise qualified under the provis-
ions of this act; provided that such owner shall
be liable for any negligent or wilful injury inflict-
ed by any such person authorized by him, but the
same shall apply to the owner of the motor vehicle
for public use. It shall be the duty of the State
Tax Commission to procure and distribute to the
several probate judges of the State all chauffeur
licenses and badges in the same manner as auto-
mobile licenses and tags are procured and distrib-
uted, and it shall be the duty of the several pro-
bate judges to issue and account for chauffeur li-
19
censes as motor vehicle licenses are issued and ac-
counted for, under rules and regulations prescribed
by the State Tax Commission. For performing Fees of Probate
his duties under this act the judge of probate u se
shall be allowed the same fees and commissions
as he is allowed for issuing licenses for operating
motor vehicles and to be paid in the same man-
ner.
Section 25-A. The State Tax Commission is here-
by authorized and empowered, when it deems it
necessary to do so in order that all taxable proper-
ty shall be listed for taxation, to appoint a deputy
tax assessor whose duty it shall be to list for as-
sessment and taxation any personal property sub-
ject to taxation in Alabama and which property
is not entered on any tax return made to the
county tax assessor or to the State Tax Commis-
sion. (a) Such deputy tax assessor shall hold
office only at the will of and shall be governed by
rules and regulations prescribed by the State Tax
Commission and shall have the same power and au-
thority as county tax assessors in the performance
of their duties in the assessment of personal prop-
erty which has escaped taxation, (b) The com-
pensation of deputy tax assessors appointed un-
der this section shall not exceed twenty per cent
of the actual amount of money collected by the
county tax collector on the escaped personal prop-
erty listed and assessed by said deputy assessors,
which compensation shall be paid by the county
tax collector, upon certificate of the State Tax
Commission, out of the moneys collected by such
tax collector on such escaped personal property as-
sessments, the collector shall take a receipt there-
for and such receipts shall be filed with the State
Auditor at the time the tax collector makes his an-
nual settlement and the amount shown thereon
shall be a credit against such escape tax as as-
sessments charged against the collector, (c) Dep-
uty tax assessors appointed under this section
shall be required to execute a bond, payable to
the State of Alabama in an amount prescribed by
20
the State Tax Commission, which bond shall be
tiled with and approved by said Commission, and
conditioned to faithfully perform the duties of
deputy assessor.
Section 25-b. The State Tax Commission is
hereby authorized and empowered to appoint a
License license inspector for each county, provided that
inspector. game person may ke appointed for more than
one county. It shall be the duty of the license in-
spector to scrutinize the records and stubs kept
in the office of the probate judge, and if it shall be
reported to any license inspector or come to his
knowledge that any person, persons, firms or cor-
porations have failed or refused to take out li-
censes required by law, the license inspector shall
forthwith cite such delinquent to appear before
him at the courthouse of the county in which such
citation is issued and show cause why the license
or privilege tax required by law has not been paid
and if such license is due, then the license inspec-
tor shall cause the deliquent to appear before the
probate judge of the county and take out the
same but such probate judge shall not have the au-
thority to determine the liability of such delin-
quent for such license, and shall in each case issue
a license to the applicant therefor upon the pay-
ment by him of the amount or amounts prescribed
in this Act. If such delinquent shall fail or refuse
to take out license, the license inspector shall in-
stitute or cause to be instituted criminal proceed-
ings against such delinquent, before any court
having jurisdiction of such offense. In case of
emergency the license inspector must commence
the criminal proceedings in the first place. For
performing the duties required by this section, the
Fee. license inspectors are entitled to be paid by the
delinquent, in addition to the license, fifteen per
cent of the amount of the license so collected from
each delinquent, which must be paid in all cases if
report has been made to the judge of probate of
such delinquency, and if a criminal prosecution
shall be commenced either by affidavit and war-
21
rant, or information or indictment, the license in-
spector shall be paid fifteen per cent of the penalty
thereafter prescribed in such case, all cost and
penalty to be paid in money, but in all proceedings
under this Act, the license due October 1st shall
not be delinquent before the first day of November
of each year. Provided that such license inspec-
tor shall before entering upon his duties be re-Bond,
quired to enter into a bond in a sum to be fixed
by the State Tax Commission, payable to the
State of Alabama, conditioned as bonds of other
State officers. License inspectors are authorized
to appoint deputies, and the acts of such depu- Deputies,
ties shall be recognized as his acts, and he shall
be responsible for the same. Such deputies shall
receive no compensation for their services out of
the State or county revenue, except in cases as
otherwise provided in this Act. All citations to
delinquents shall be served by any lawful officer,
or by the license inspector, or his deputy,
who shall be allowed as a fee one dol-
lar and fifty cents ($1.50) for each cita-
tion served, to be taxed against the delin-
quent. From penalties collected the license in-
spector shall be paid all fees due him for services,
as provided in this Act. The residue shall be
paid two-thirds to the State and one-third to the
county. License inspectors shall have the same
power to arrest persons violating the revenue laws
of the State as is now vested in the sheriffs of
the State and shall receive the same fees for
such service.
Section 26. Appropriation for tags: There is
hereby appropriated annually out of any money
in the treasury not otherwise appropriated such
sum of money as may be necessary for the pur-
chase and delivery of the automobile tags required
by this Act. All bills for the purchase and deliv-
ery of said tags shall be approved by the Chair-
man or two members of the State Tax Commis-
sion, and the auditor may draw his warrant
against the appropriation in such sums, and from
22
time to time as may be required, which shall be
taken out of the automobile fund hereby created.
Section 27. All licenses or privilege taxes col-
lectible by the license inspector may be recovered
by suit brought by him in the name of the State,
The taxes and penalties due the State and county
and all fees, penalties and costs due the licenseun-
spector may be recovered in one and the same
suit.
Section 28. If any section, clause, provision or
portion of this Act shall be held to be invalid or
unconstitutional by any court of competent juris-
diction such holding shall not affect any other sec-
tion, clause, provision or portion of this Act which
is not within itself unconstitutional.
Approved Sept. 13, 1923.
Schedule 7. AGENTS OR DEALERS IN AU-
TOMOBILES.—Upon each and every agent of
or dealer in, and upon every person soliciting or-
ders for the sale or purchase of automobiles, mo-
tor cars, or other self-propelling vehicles, except
motor cycles, and except any person regularly em-
ployed by a said agent of or dealer in which said
agent of and dealer in has paid the privilege tax
or license herein provided for, the following priv-
ilege tax or license shall be collected to-wit: In
each county having a population of twenty thous-
sand people or less, twenty-five dollars; in each
county having a population of more than twenty
thousand and less than forty thousand inhabi-
tants, fifty dollars; in each county having a popu-
lation of forty thousand and less than sixty thou-
sand inhabitants, seventy-five dollars; in each
county having a population of sixty thousand and
less than one hundred thousand inhabitants, one
hundred dollars; in each county having a popula-
tion of one hundred thousand inhabitants or more,
one hundred and twenty-five dollars; but such li-
cense shall not authorize such agent or dealer to
do business in any other county than that in
License Act 1919.
Sec. 361, Sch. 10.
License for
Dealers or
Agents.
23
which the license is issued. Provided, however,
that if such agent or dealer shall do business in
any other county than that in which is located his
principal place of business, he shall pay one-half
of the license required of such dealers in such
county in addition.
Schedule 8. GARAGE (STORAGE).—For eachn>. sch. n.
garage where a charge is made for storage of mo-Llcense Act 1919-
tor vehicles: In cities and towns of one hundred
thousand inhabitants and over, seventy-five dol-Licenge for
lars; in cities and towns of less than one hundred Garage Storage
thousand and not less than thirty-five thousand
inhabitants, fifty dollars; in cities and towns of
less than twenty-five thousand and not less than
seven thousand inhabitants, twenty-five dollars; in
all other places, ten dallars.
SCHEDULE 9. GARAGE (REPAIRING).—
For each garage for the repair of motor vehicles: ^bicenssceh- ^a'1M9
In cities and towns of one hundred thousand in-
habitants and over, one hundred dollars; in cities
and towns of less than one hundred thousand and
not less than thirty-five thousand inhabitants,
seventy-five dollars; in cities and towns of lessLicense for
than thirty-five thousand inhabitants and not less Garage Repairing,
than seven thousand inhabitants, twenty-five dol-
lars; in all other places, ten dollars. Provided
that this schedule shall not apply to repair shops
owned and operated by one person and in which
the repair work is done wholly by the owner or
proprietor.
Schedule 10. AUTOMOBILE FILLING STA-ib. sch. nb.
TIONS.—Each person operating a gasoline filling Gasoline Filling
station or other motor power oil, in any munici-station-
pality or police jurisdiction thereof, shall pay to
the State a license fee of five dollars for each sta- T. . , inio
License Act 1919.
tion where only one pump or filler is operated or
used for the purpose of retailing gasoline or simi-
lar motor power oils, where more than one pump
or filler is used, twenty dollars for each additional
pump or filler used.
Schedule 12. AUTOMOBILE ACCESSORIES.
•—Each dealer in automobile accessories, including
24
Accessory01" automobile tires: In cities and towns of one liun-
Dealers. dred thousand inhabitants and more, sixty dol-
lars; in cities and towns of less than one hundred
thousand and not less than thirty-five thousand
License Act 1919. •-i-i-ii -in • • -i ,
sch. 13. inhabitants, torty dollars; m cities and towns
of less than thirty-five thousand inhabitants
and not less than seven thousand inhabitants,
twenty-five dollars; in all other places, ten dollars.
Sec. 16. Exemption of non-resident owners:
Exemption of The provisions of the foregoing sections relative
Non-Resident , . , , . -iti r- • ±
owners. to registration and display of registration num-
bers shall not apply to a motor vehicle owned by
a non-resident of this State and not used for hire
in this State, provided that the owner thereof
shall have complied with the provisions of the
Acts i9ii. jaw 0f the foreign country, state, territory, or
federal district of his residence relative to regis-
tration of motor vehicles and the display of reg-
istration numbers theron, and shall conspicuously
display his registration number as required there-
by. The provisions of this section shall apply as
to a motor vehicle owned by a non-resident of this
State only to the extent that under the laws of
the foreign country, state, territory or federal dis-
trict of his residence like exemptions and privi-
leges are granted to motor vehicles duly regis-
tered under the laws of and owned by residents
of this State, provided that nothing herein shall
be construed to permit the use of motor vehicles
for hire by non-residents without complying with
the provisions of this act.
Sec. 18. Brakes, horns and lamps, signalling at
crossings: Every motor vehicle, operated or
driven upon the highway of this State shall be
Brakes, Horns, provided with adequate brakes in good working
Lamps, signal- order and sufficient to control such vehicle at all
ing- at Crossings, .. • ■ , i i
Etc. times when the same is m use and a suitable and
adequate bell horn or other device for signaling,
and shall, during the period from one-half hour
after sunset to one-half hour before sunrise dis-
play at least two lighted lamps on the front and
one on the rear of such vehicle which shall also
Revenue
1911.
25
display a red light visible from the rear. The
rays of such rear lamp shall shine upon the num-
ber plate carried on the rear of such vehicle in
such manner as to render the numerals thereon
visible at least fifty feet in the direction in which
the motor vehicle is proceeding. Provided that
the lamps on such vehicle need not be lighted when
the vehicle is standing under the rays of a light
and can be plainly seen. Every person operating
or driving a motor vehicle on the public highways
of this State, shall also, when approaching a cross
road outside the limits of a city or incorporated
village, slow down the speed of the same, and
shall sound his bell, horn or other devise for sig-
naling in such a manner as to give notice and
warning of his approach.
Sec. 19. Stopping on signal, and other regula- stopping on sig.
tions: A person operating or driving a motor ve-nal and other
hide shall, on signal by raising the hand, fromRP8Ulat'°ns'
a person, riding, leading or driving a horse or
horses or other draft animals bring such motor
vehicle immediately to a stop, and, if traveling
in the opposite direction remain stationary so
long as may be reasonable to allow such horse or
animal to pass, and if traveling in the same direc- „ , . in„
r > e> Revenue Act 1911,
tion, use reasonable caution in thereafter passing
such horse or animal, provided that, in case such
horse or animal appears badly frightened, or the
person operating such motor vehcle is so sig-
nailed to do, such person shall cause the motor of
such vehicle to cease running so long as shall be
reasonably necessary to prevent accident and in-
sure the safety of others. In approaching or pass-
ing a car of a street railway which has been
stopped to allow passengers to alight or embark,
the operator of every motor vehicle shall slow
down and if it be necessary for the safety of the
public he shall bring said vehicle to a full stop.
Upon approaching a pedestrian who is upon the
traveled part of any highway and not upon a5iLenue Act
sidewalk and upon approaching an intersecting
highway or a curve or a corner in a highway
26
where the operator's view is obstructed, every
person operating a motor vehicle shall slow down
and give a timely signal with his bell, horn or
other device for signalling.
Sec. 20. Rules of the road: Whenever a per-
son operating a motor vehicle shall meet on a
Ruks of Road, public highway any other person riding or driv-
ing a horse or horses or other draft animals, or
any other vehicle, the person so operating such
motor vehicles shall seasonably turn the same to
the right of the center of such highway so as to
Revenue Act pass without interference. Any person so oper-
ating a motor vehicle shall, on overtaking any
such horse, draft animal or other vehicle pass on
the left side thereof and the rider or driver of
such horse, draft animal or other vehicle shall,
as soon as practicable, turn to the right so as
to allow free passage on the left. Any such per-
son so operating a motor vehicle shall, at the in-
tersection of public highway keep to the right
of the intersection of the center of such high-
way when turning to the right and pass to the
right of such intersection when turning to the
left.
Sec. 21. Speed permitted: No person shall op-
speed permitted. era£e a motor vehicle upon the public highways of
the State recklessly, or at a rate of speed greater
than is reasonable and proper, having regard to
the width, traffic and use of the highway, or so
Revenue Act ' ° J '
tan as to endanger property, or the life or limb of any
person; provided that a rate of *speed in excess of
thirty miles per hour for a di«ance of a quarter
of a mile shall be presumed evMence of traveling
at a rate of speed which is nd| careful and pru-
'dent.
; Sec. 22. Minimum age of-Mauffeurs or other
^inj,™u™Age authorized drivers of motor Chicles: No person
of Chauffeurs, t , ,
Etc. either the owner, chauffeur, or other authorized
driver of any motor vehicles, shall operate any
such vehicle upon the public highways of this
State who is under the age of sixteen years, unless
accompanied by an adult person and any person
27
allowing any such vehicle to be operated by any*e™nue Act
person under the age of sixteen years unless ac-
companied by such adult shall be punished by a
fine not exceeding one hundred ($100.00) dollars.
License of Chauffeur. (See Page 17, Sec. 25,
H. B. 321.)
Section 24. Chauffeurs licensed registration
book: Upon the receipt of such application theRegistration Book
Judge of Probate shall therupon file the same in chrau«eeunied
his office and register the applicant in a book or
index which shall be kept in the same manner as
the book or index for the registration of motor
vehicles and when the applicant shall have re- Revenue Act
ceived the endorsement provided for in the pre-1911
ceding section, the number of mark assigned to
such applicant together with the fact that such
applicant has received the endorsement shall be
be noted in said book or index. License
Sec. 25. Authorized possession or use of li- Badges,
cense badges: No chauffeur having been licensed
as herein provided shall voluntarily permit any
other person to possess or use his license or badge,
nor shall any person while operating or driving a 5irnue Aut
motor vehicle use or possess any license or badge
belonging to another person, or a fictitious license
or badge.
Sec. 26. Unlicensed chauffeurs cannot drive
motor vehicles: Except as otherwise provided in Chauffeurs not
ii . i i ii . . ii Licensed shall not
this act, no person shall operate or drive a motor
Drive Motor
vehicle as a chauffeur upon a public highway inVehicle
this State after the first day of October, 1911, un-
less such person Aall have complied in all respects
with the requireiBsnts of this act; provided, how-
ever, that a non-fpsident chauffeur, who has reg- r
istered under the provisions of law.-of the foreigifi§iFrtu Ac "
country, state, tw^flbr^' or.,
his residence, shjJPBfT'exempFfromUicense under
this section; and provided, further, he shall wear
the badge, if any, assigned to him in the foreign
country, state, territory or Federal district of his
residence in the manner provided in this section.
Section 28. Punishment for operating motor Revenue Act
vehicles while ii? an intoxicated condition and1919'
28
for going away without stopping after accident
and making himself known: Whoever operates a
motor vehicle while in an intoxicated condition
shall be guilty of a misdemeanor. Any person
pertaining- operating a motor vehicle, who, knowing that in-
chauffeur^. °f jury has been caused to a person or property, due
to the culpability of the said operator, or to acci-
dent leaves the place of said injury or accident
without stopping and giving his name and resi-
dence, and operators' license number, to the in-
jured party or to some officer or to some person
in the vicinity thereof shall be guilty of a misde-
meanor, punishable by a fine of not more than
five hundred dollars or by imprisonment in the
county jail for a term not exceeding six months,
or by both such fine and imprisonment. A con-
viction of a violation of this section shall be re-
ported forthwith by the trial court or the clerk
thereof to the State Tax Commission who shall
upon recommendation of such trial court suspend
the license of the person so convicted, or if he be
an owner the certificate of registration of his
motor vehicle, and if no appeal therefrom be taken,
or if an appeal duly taken is dismissed, or the
judgment affirmed and upon notice thereof by
said clerk, the State Tax Commission may re-
voke such license or in the case of an owner the
certificate of registration of his motor vehicle,
and if revoked shall order the license or certificate
of registration delivered to the State Tax Com-
mission and the Judge of Probate shall not reissue
unless the State Tax Commission in its discretion,
after an investigation or upon a hearing decides
that the Judge of Probate re-issue such license or
certificates. Any chauffeur operating a motor ve-
hide while his license is suspended or revoked
shall be guilty of a misdemeanor. Any person who
operates any motor vehicle while a certificate of
registration of motor vehicle issued to him is sus-
pended or revoked shall be guilty of a misdemean-
License may he Or. Upon a third or subsequent conviction of a
Tlx0kcommisSstione chauffeur for a violation of the provisions of an or-
29
dinanee, rule or regulation, regulating the speed
of motor vehicles the State Tax Commission upon
the recommendation of the trial court shall forth-
with revoke the license of the person so convict-
ed and no new license shall be issued to such per-
son so convicted for at least six months after
the date of such conviction and not thereafter
except in the discretion of the said State Tax
Commission. Any person knowingly making a
false statement in the verified application forFine for Viola_
registration shall be guilty of a misdemeanor pun- "ons °f A?y of,
=•■=>«' r the provlslons of
ishable by a fine of not exceeding fifty dollars. this Act.
Any person violating any of the provisions of any
section of this Act for which violation no punish-
ment has been specified, shall be guilty of a mis-
demeanor, punishable by fine of not exceeding
twenty-five dollars for the first offense and not
in excess of five hundred dollars for any subse-
quent offense.
Section 29. Certifying conviction to the State
Tax Commission: Upon the conviction of any Convictions
j* .... p nji •• /• Certified to State
person for violation of any of the provisions of Tax Commission.
this Act, the trial court or the clerk thereof shall
immediately certify the facts of the case, includ-
ing the name and address of the offender, the
judgment of the court and the sentence imposed
to the State Tax Commission who shall enter the
same either in the book or index of registered mo-
tor vehicles or in the book or index of registered
chauffeurs, as the case may be, opposite the name
of the person so convicted and in the case of any
other person in any book or index of offenders to
be kept for such purpose. If any such conviction
shall be reversed upon appeal therefrom, the per-
son whose conviction has been so reversed may
serve on the State Tax Commission a certified
copy of the order of reversal, whereupon the State
Tax Commission shall enter the same in the
proper book or index in connection with the record
of such conviction.
Sec. 30. Release from custody, bail, etc.: In
case any person shall be taken into custody
30
Revenue
1911.
Return of Bail,
etc.
custody B°an etc c^arSed with violation of any of the provisions
of this act, he shall be forthwith taken before the
nearest magistrate or other judicial officer who
shall have the power of a magistrate, and be en-
titled to an immediate hearing or admission to
bail. Before being admitted to bail he shall give
bond or undertaking executed by a fidelity or
surety company authorized to do business in this
State, or by a deposit of a sum of money equal to
the amount of the bond, or other bail provided
by law, or may be released by such judicial offi-
cer upon his own cognizance, such bond or under-
taking to be in an amount not exceeding one hun-
dred dollars if the charge be for a misdemeanor,
and one thousand dollars if the charge be for a
felony.
Sec. 31. Disposition and return of bail: Such
bail as may be deposited as herein provided shall
be held by the officer accepting the same or by
the clerk of the court. Upon the person who has
been taken into custody and given security or bail
for his appearance surrendering himself for trial
and upon the conclusion of such trial the court
shall issue to the defendant an order upon the
magistrate or clerk of the court or other officer
authorized to accept bail to return or deliver back
any money or property deposited as bail.
Sec. 32. Local ordinances prohibited: Except
as herein otherwise provided ,local authorities
shall have no power to pass, enforce or maintain
any ordinance, rule or regulation requiring from
KL?errances any owner or chauffeur or other authorized driver
to whom this act is applicable, any additional li-
cense or permit for the use of the public highways,
or excluding any such onwer, chauffeur or other
authorized driver from the free use of such public
highways nor to pass, enforce or maintain any
ordinance, rule or regulation regulating motor
vehicles or their speed contrary to the provisions
of this act, nor shall any such law now in force
or hereafter enacted have any effect; provided,
however, that the powers given to local authori-
Revenue
1911.
Revenue
1911.
31
ties to regulate vehicles offered to the public for
, . . , i i . Local Authorities
hire and processions, assemblages, or parades m Regulate
the streets or public places and all ordinances,Parades' etc
rules and regulations which may have been orRevenue Act
which may be enacted in pursuance of such pow-1911-
ers shall remain in full force and effect; and, pro-
vided further, that local authorities may set aside Hi„h a set
for a given time a specified public highway for aside for Speed
speed contests or races, to be conducted underContests' etc'
proper restrictions for the safety of the public,
and provided further, that local authorities may
exclude motor vehicles from any cemetery or
grounds used for the burial of the dead; provided, Speed at Ciogs
further, that suitable ordinances, rules and regu-ings, etc.
lations may be passed regulating speed to a rea-
sonable slowness at crossings or in turning curves
or in congested highways and streets.
Section 33. Certifying convictions to the State ^enue Act
Tax Commission: Upon the conviction of any
person for a violation of the provisions of this Act
the magistrate or other judicial officer before
whom the proceedings are held shall immediately certifying con.
i * j* it n i j. , i t ii victions to State
certify the facts of the case, including the name Tax Commission.
and address of the offender, the character of the
punishment and the amount of any fine imposed
and paid, to the State Tax Commission who shall
enter the same either in the book or index of reg-
istered motor vehicles as the case may be oppo-
site the name of the person so convicted, and in
the case of any other person in alphabetical order.
The State Tax Commission shall send notice of
all convictions for violations of this Act, with the
names and addresses of the persons convicted and
the amount of fines legally imposed on such con-
victions, to the Judge of Probate who shall enter
the same on the lists of registered motor vehicles
opposite the name of the person so convicted or
on a list of other offenders which he shall main-
tain in his office as public records and which shall
be furnished him by the State Tax Commission in
the same manner as the lists of regular motor
vehicles and on application the State Tax Commis-
32
sion shall furnish copies of such lists to the magis-
trates or other judicial officers of any county
before whom violations of the provisions of this
act are triable. If any such convictions shall be
reversed upon appeal therefrom the person whose
conviction has been reversed may serve on the
State Tax Commission a certified copy of the order
of reversal, whereupon the State Tax Commission
shall enter the same in the proper book or index
in connection with the record of such conviction
and shall also notify each probate judge of the
same.
Approved September 30, 1919.
Contributory
Negligence.
Revenue Act
1911.
Penalty for use
of Vehicle with-
out Consent of
Owner, etc.
Revenue Act
1911.
Sec. 34. The contributory negligence of the
person operating or driving any motor vehicle
in this State shall be imputed to every occupant
of said motor vehicle at the time of such negli-
gence in actions brought by such occupant or his
personal representatives for the recovery of dam-
ages for death or personal injury whether the
relation of principal and agent exists between
such person operating or driving such motor ve-
hide and such occupant or not, provided that the
provisions of this section shall not apply to pas-
sengers paying fare and riding in a motor vehicle
regularly used for public hire.
Sec. 35. Any person who without the knowl-
edg or consent, expressed or implied of the owner,
uses the motor vehicle of such owner on any pub-
lie highway or elsewhere in this State shall be
guilty of a misdemeanor and shall on conviction be
fined not less than twenty-five dollars nor more
than one thousand dollars, and may also be sen-
tenced to hard labor for not more than twelve
months; and if be shown on the trial of said cause
that the motor vehicle so unlawfully used has
been damaged in whole or in part by such person,
then the fine imposed shall not be less than the
damage shown and one-half of such fine shall be
paid to the owner of such motor vehicle provided
33
said fine shall in no event exceed one thousand
dollars.
Section 362. There is also hereby levied for
the use of each county in the State a license orLlcense Act 1919'
privilege tax upon each person, firm, or corpora-
tion engaged in or who shall carry on any of the County License
occupations, business, professions, or callings, orFlfty per cent
shall exercise any privilege or do any act for
which a license is charged by the State, of fifty
per cent of the State license or privilege tax, ex-
cept as herein otherwise provided.
Section 363. Before any person, firm, or cor-
poration shall engage in or carry on any business
, , j, -i • i t it • License to be
or do any act for which a license by law is re- taken out before
quired, he, they, or it, except as otherwise pro-F"^Tsg 111
vided, shall pay to the judge of probate of the
county in which it is proposed to engage in or
carry on such business or do such act, the amount
required for such license, and shall comply with
all the other requirements of this Act; and upon
the payment of such amount and a fee of fifty Probate
cents to the probate judge for the issuance of such
license, and all costs and fees and penalties which
shall have accrued, or for which such person, firm
or corporation shall have become liable in any
proceedings commenced for the collection of such
license, or to enforce payment thereof, and upon
compliance with all other provisions of this Act
by the applicant, such judge shall issue the license
counter-signed by him, in the form and on the
blank to be furnished to him by the State Auditor,
which shall set forth and specify the name of the
person, firm, or corporation applying therefor,
the business or act which it is proposed to carry
on or do thereunder, the name of the street or lo-
cation where it is proposed to carry on the same,
if such location shall be in a city or town and have
a street number, and if not, then the location and
amount paid for such license, and the time for
which it is issued; and if the license is for a ped-
dler it shall state whether he proposes to travel
on foot or on horseback or on wagon or motor
34
Licenses Non- vehicle; and such license shall not be transfer-
Transferable. in .
able, nor shall it entitle the holder thereof to
carry on any other business or do any other act
than that named therein nor at any other loca-
tion than that therein specified. Provided, that
in case it should become necessary to remove any
business for which a license is required by this
Transfer of place section, from one location to another location in
of Business m the same city or town, and such business be con-
same town under
same
License. tinued as the same kind and character and by the
same person or firm as that carried on at the for-
mer location, another license shall not be required
for such business for the same license year.
Section 365. Any person who shall knowingly
^afikin&.+Ffse make any false affidavit or certificate in connec-
Affidavit to . _ ^
Procure License, tion with the ordering or procuring of a license
and Penalty. . . . , .. . . .. .
to carry on any business or do anything m this
State for which a license is required, shall be
guilty of a misdemeanor and upon conviction
when the offense is not otherwise specifically pro-
vided for, shall be fined not less than one hundred
dollars, nor more than one thousand dollars, and
at the discretion of the court, may be sentenced
to hard labor for the county not to exceed six
months, as additional punishment.
Appointment of License Inspectors: (See page
20, Sec. 25-b. H. B. 321.)
Section 309. It shall be unlawful for any. per-
License Act 1923. sonj firm or corporation to engage in or carry on
any business, or do any act for which a license
is required by law, without having first paid for
and taken out a license therefor in the manner in
this Act provided. Any person who is convicted
of failing to take out and pay for the license re-
quired shall be fined not less than the amounts of
all licenses required of him, and if convicted for
refusing to take out the license shall on convic-
tion, be fined not less than the amount of the State
and county license due by him and not more than
one hundred dollars in addition thereto, and may
be sentenced to hard labor for the county for not
more than six months; all fines to be paid in
35
money, and when collected, two-thirds shall be
paid to the State and one-third to the county.
Section 310. The State and counties shall have
a lien superior to all other liens upon all the goods, License Act 1923.
wares, and merchandise of any person liable for
the payment of license taxes due to the State or
county, and all costs, which said lien may be en-
forced by attachment in one and the same suit
and in the name of the State.
Section 317. Any person who through a mis-
take or error on the part of the judge of probate License Act ms-
has paid to the probate judge money that was
not due from him for such license, or by such
mistake has paid to the judge of probate for such
license an amount in excess of that required by
law for the business to be carried on by such per-
son under the license, such person shall be en-
titled to have refunded to him the amount in Erro^'/pay-
either event so erroneously collected by the judge ment of Licenses,
of probate, and the provision of this section shall
apply to cases where money has heretofore been
erroneously paid within two years before the ap-
proval of this Act.
Section 318. On the application of any such
person, his executor, administrator, or assigns,
the judge of probate for the county in which suchLicense Act 192X
license was taken out shall proceed to ascertain
the amount due such applicant under the provi-
sions of the preceding section, and shall grant
such certificate as will enable the State Auditor
and the court of county commissioners to draw
h's warrant, or their order, respectively, and such
warrant or order shall be paid out of any moneys
in the State Treasury, or the county treasury, not
otherwise appropriated.
Section 319. If any business licensed by this
Act shall commence after the first day of April one-haif License
_ 1 _. -. n, after Apri. 1st.
m any year, the amount of the license shall be one-
half of the year's license. In all other cases the
license shall be taken out for the full term of one
year, unless a shorter term is fixed by the provis- License Act 1923
ions of this Act. In all cases where the amount
36
of license is rated according to the population of
the town, city, or county, the population of such
town, city or county as fixed by the last preceding
United States Census shall govern.
Section 320. Except as otherwise provided, all
License Due licenses shall be due on October first of each year,
°ct lst and shall be for one year ending September thir-
tieth following.
Section 321. Where the word "person" is used
License Act 1923 *n Act, ^ sliaU held to include firms, com-
panies, associations, and corporations.
ALABAMA GENERAL LAWS
REGULAR SESSION, 1923.
No. 302.) (H. 582. Poole.
AN ACT
To protect the title of motor vehicles within this State; to provide for the
issuance of certificates of title and evidence of registration thereof;
to regulate purchase and sale or other transfer of ownership; to facili-
tate the recovery of motor vehicles stolen or otherwise unlawfully
taken; to provide for the regulation and licensing of certain dealers
in used and second-hand vehicles as herein defined; to provide for sale
of vehicle with engine number altered or changed; to prescribe the
powers and duties of the State Tax Commission and Probate Judges
hereunder; and to provide penalties for violation of the provisions
hereof:
Be it enacted by the Legislature of Alabama.
Section 1. DEFINITIONS. The words and phrases used in
this act shall be construed as follows, unless the context may
otherwise require: (a) The term "motor vehicle" shall include
all vehicles propelled by power other than muscular power except
motorcycles operated by policemen or firemen when on official
business and excepting all other motor vehicles, including trucks
owned and operated by municipalities, or by the State, or any
political subdivision thereof, or by any State institution, or by
the Federal Government. The term "motor vehicle" as used in
this act shall not include traction engines, road rollers, fire
wagons, fire engines, police patrol wagons and also such vehicles
that run only upon rails or tracks; provided, that such excepted
motor vehicles shall be designated by proper signs or legible
markings showing the department of the municipality, State
institution, or Federal Government in which said vehicles are
employed, (b) The term "State" as used in this act, except
where otherwise expressly provided, shall also include the terri-
tories and the Federal districts of the United States, (c) The
term "owner" shall also include any person, firm, association or
corporation renting a motor vehicle or having the exclusive use
thereof, under a lease or otherwise, for a period greater than
thirty days. As between contract vendor and contract vendee,
the term "owner" shall refer to the contract vendee, unless the
38
contrary shall clearly appear from the context of this act. (d)
The term "manufacturer" shall include a person, firm, corpora-
tion or association engaged in the manufacture of new motor
vehicles, as a regular business, (e) The term "Used vehicle"
covers a motor vehicle which has been sold, bargained, ex-
changed, given away or title transferred from, the person who
first took out title to it from the manufacturer or importer, and
so used as to have become what is commonly known as "second
hand" within the ordinary meaning thereof, (f) The term
"dealer" shall embrace any person, firm, corporation or associa-
tion engaged in the purchase and sale of motor vehicles, or in
the leasing of the same for a period of thirty or more successive
days.
Section 2. CERTIFICATE OF TITLE FOR MOTOR VE-
HICLES. After October first, nineteen hundred twenty-three, no
certificate of the registration of any vehicle or number plates
therefor, whether original issues or duplicates, shall be issued
or furnished by the Probate Judges, or any other officer with
such duty, unless the applicant therefor shall at the same time
make application for and be granted an official certificate of
title of such motor vehicle, or shall present satisfactory evi-
dence that such a certificate covering such motor vehicle has
been previously issued to the applicant. Said application shall
be upon a blank form, to be furnished by the State Tax Com-
mission and shall contain a full description of the motor vehicle,
which said description shall contain the manufacturer's number,
the motor number, and any distiguishing marks, together with a
statement of the applicant's title and of any liens or encum-
brances upon said motor vehicle, and such other information as
the State Tax Commission may require. The Probate Judge,
if satisfied that the applicant is the owner of such motor vehicle,
or otherwise entitled to have the same registered in his name,
shall thereupon issue to the applicant an appropriate certificate
of title over his signature, authenticated by a seal to be procured
and used for such purpose. Said certificates shall be numbered
consecutively, and shall contain such description and other evi-
dence of identfication of said motor vehicle as the State Tax
Commission or Probate Judge may deem proper, together with
a statement of any liens or encumbrances which the application
may show to be thereon. The charge for each original certifi-
cate of title so issued shall be one dollar, which charge shall be
in addition to the charge for the registration of such motor ve-
39
hide. Said certificate sail be good for the life of the car so
long as the same is owned or held by the original holder of such
certificate, and need not to be renewed annually, or at any other
time except as herein provided. Within thirty days after the
passage of this act it shall be the duty of the State Tax Commis-
sion to cause to be printed copies of this act, and to mail to
every person to whom the State Tax Commission or other officer
having the duty of registration of motor vehicles, has issued a
certificate of registration for the year nineteen hundred twenty-
three, one of such printed copies accompanied by a blank form
of application for a certificate of title.
Section 3. NEW CERTIFICATE REQUIRED AFTER SALE
OR TRANSFER. In the event of the sale or other transfer in
this State after October first, nineteen hundred twenty-three of
the ownership of a motor vehicle for which a certificate of title
has been issued as aforesaid, the holder of such certificate shall
endorse on the back of the same an assignment thereof
with warranty of title in form printed thereon, with a statement
of all liens or encumbrances on said motor vehicle, and deliver
the same to the purchaser or transferee at the time of the deliv-
ery to him of such motor vehicle. The purchaser or transferee
shall within ten days thereafter, present such certificate, as-
signed as aforesaid, to the Probate Judge accompanied by a fee
of one dollar, whereupon a new certificate of title shall be issued
to the assignee. Said certificate, when so assigned and returned
to the Probate Judge, together with any subsequent assignments
or re-issues thereof shall be forwarded within ten days to the
State Tax Commission at Montgomery, Alabama, and shall be
retained by the State Tax Commission and appropriately filed
and indexed, so that at all times it will be practicable to trace
title to the motor vehicle designated therein. The Prottate
Judge shall be allowed to retain a fee of ten cents for each cer-
tificate of title, to be deducted by him from the certificate of
title fee.
Section 4. CERTIFICATE OF TITLE REQUIRED TO OPER-
ATE MOTOR VEHICLES. The owner or any person, without
the consent of the owner being first obtained, who shall operate
a motor vehicle in this State under a registration number of
this State after October first, nineteen hundred twenty-three
without first securing a certificate of title, as herein provided,
shall be guilty of a misdemeanor and upon conviction thereof
shall be punished by a fine of not less than twenty-five dollars,
40
nor more than one thousand dollars, and from and after October
first, nineteen hundred twenty-three any person who sells a
motor vehicle without complying with the requirements of sec-
tion three thereof shall be guilty of a misdemeanor and upon
conviction shall be fined not more than $500 and may also be
sentenced to hard labor for the county for not more than twelve
months.
Section 5. CERTIFICATES OF REGISTRATION FOR MO-
TOR VEHICLES. The Probate Judge shall furnish with each
number plate for motorcycles and with each pair of number
plates for motor vehicles, a receipt of registration, which shall
contain upon the face thereof the following data: The name
of the registered owner of the motorcycle or motor vehicle,
the owner's post-office address, the make of the vehicle, the
year of model, the model or letter designated by the manufac-
turer, manufacturer's serial number, if any, the engine number,
the registered horse power, the registration or license number
and date of issue of the receipt of registration. In case of mo-
torcycles, the manufacturer's serial number shall be stated in
lieu of the engine number. Such receipt of registration shall
contain a blank space for the signature of the registered owner
and shall be signed with ink by such owner immediately upon
receipt. Such receipt of registration shall contain the registra-
tion number denoted on the number plate or plates, in connec-
tion with which such receipt of registration is issued. Said
receipt of registration shall also contain the engine number of the
motor vehicle for which said receipt of registration is issued as
denoted by certificate of title issued for said motor vehicle by
the Probate Judge. The State Tax Commission through the
Probate Judges shall furnish with each certificate or registra-
tion of title a suitable container or frame so arranged and cov-
ered as to be easily inspected. The receipt of registration re-
ferred to herein shall be subject to inspection by any peace of-
ficer at any time. Said receipt of registration shall, at all times
while the motor vehicle for which it was issued is being operated
within this State, be in possession of the operator thereof.
Section 6. TRANSFER OF OWNERSHIP FILE TO BE
KEPT BY STATE TAX COMMISSION. TRANSFEREE OF
TITLE REQUIRED TO MAKE APPLICATION FOR NEW
CERTIFICATE. Upon receipt of such old certificate, it shall
be the duty of the State Tax Commission to file such receipt of
registration in a file to be known as "The Transfer of Ownership
41
File." Unless the Transferee as shown by endorsement on the
back of the receipt of registration, applies by mail, or otherwise,
within ten days after the date of transfer of the motor vehicle
for certificate of registration and title, he shall be considered
to be driving a motor vehicle without registration, and upon
conviction thereof shall be fined not less than five dollars, nor
more than fifty dollars.
Section 7. PROBATE JUDGE MAY REFUSE TO ISSUE
CERTIFICATE OR REVOKE SAME IF ISSUED. If the Pro-
bate Judge shall determine at any time that an applicant for
a certificate of title of a motor vehicle is not entitled thereto, he
may refuse to issue such certificate or to register such vehicle,
and the State Tax Commission or Probate Judge may for a like
reason, and after notice and hearing, revoke registration already
acquired, on any outstanding certificate of title.
Section 8. PENALTY FOR FALSE STATEMENT IN AP-
PLICATION AND POSSESSION OF STOLEN MOTOR VE-
HICLES, ETC. Any person who shall knowingly make any
false statement of a material fact, either in his application for
the certificate of title herein provided for, or in any assignment
thereof, or who, with intent to procure or pass title to a motor
vehicle which he knows, or has reason to believe has been stolen,
shall receive or transfer possession of the same from or to an-
other, or who shall have in his possession any motor vehicle
which he knows, or has reason to believe, has been stolen, and
who is not an officer of the law engaged at the time in the per-
formance of his duty as such officer, shall be deemed guilty of
a felony and upon conviction shall be punished by a fine of not
less than one hundred dollars, nor more than five thousand dol-
lars, or by imprisonment in any penal - institution within this
State for not less than one year, nor more than five years or
both, in the discretion of the court. This provision shall not be
exclusive of any other penalties prescribed by any existing or
future laws for the larceny or unauthorized taking of motor
vehicles, but shall be deemed supplementary thereto.
Section 9. CERTIFICATES FOR DEALERS AND MANU-
FACTURERS. In the case of dealers in motor vehicles, mo-
torcycles, including manufacturers who sell to others than deal-
ers, all of whom are intended to be covered by this and all other
provisions of this section, a separate certificate of title, either
of such dealer's immediate vendor, or of the dealer himself,
shall be required in the case of each motor vehicle in his pos-
42
session, and the State Tax Commission shall determine the
form in which application for such certificates of title and as-
signments thereof shall be made: Provided, however, That no
such certificate shall be required in the case of new motor ve-
hides sold by manufacturers to dealers as the term "dealers" is
defined in section one of this act.
Section 10. DUPLICATE CERTIFICATES WHERE ORIGI-
NAL IS LOST. In the case of lost certificates of title or registra-
tion, the loss of which is accounted for to the satisfaction of
the State Tax Commission or Probate Judge duplicates may be
issued, the charge therefor to be fifty cents each.
Section 11. ALTERATION OR FORGERY OF CERTIFI-
CATE OF TITLE AND PENALTY THEREOF. Any person
who shall alter or forge, or cause to be altered or forged, any
certificate of title issued by the Probate Judge pursuant to the
provisions of this section, or any assignment thereof, or who
shall hold or use any such certificate or assignment knowing the
same to have been altered or forged, shall be deemed guilty of
a felony, and upon conviction thereof shall be liable to pay a fine
of not less than one hundred dollars, nor more than five thousand
dollars, or to imprisonment in any penal institution in this State
for a period of not less than one year, nor more than five years,
or both, in the discretion of the Court.
Section 12. REPORT OF STOLEN AND RECOVERED MO-
TOR VEHICLES. It shall be the duty of the sheriff of every
county of the State and of the chief of police or commissioner
of police of every city having a population of more than ten
thousand to make immediate report to the State Tax Commis-1
sion of all motor vehicles reported to him as stolen or recov-
ered, upon forms provided by the State Tax Commission. Upon
receipt of such information, the State Tax Commission shall file
the same in an index to be known as the "Stolen and Recovered
Motor Vehicle Index." It shall also be the duty of the State
Tax Commission to file reports of stolen and recovered motor
vehicles reported to it from other states. The State Tax Com-
mission shall publish once a month a list of all motor vehicles
stolen or recovered during the previous month and forward a
copy of the same to every sheriff, and all police departments in
cities with over ten thousand inhabitants. Such list shall also
be forwarded to the Secretary of State or other proper official,
in each State of the United States. Before issuing a certificate
of title, as heretofore provided, the State Tax Commission shall
43
check the motor and serial number on the Motor vehicle as
shown by the reports of the Probate Judges to the State Tax
Commission against the "Stolen and Recovered Motor Vehicle
Index."
Section 13. LICENSES REQUIRED OF SECOND HAND
DEALERS. That after the first day of January, Nineteen hun-
dred twenty-four, it shall be unlawful for any person to carry on
or conduct in this State the business of buying, selling or deal-
ing in used vehicles, unless and until he shall have received a li-
cense from the Probate Judge or other proper officer, authoriz-
ing the carrying on or condutcing of such business; Provided,
however, that any manufacturer or importer of vehicles or his
subsidiaries or selling agents, may buy or take in trade and sell
any used vehicle of his own make without such license. Such
license shall be furnished annually by the Probate Judge and
shall run from the first day of January, nineteen hundred twen-
ty-four and annually thereafter for each year, beginning on the
first day of January. The application for said license shall be
in such form as may be prescribed by the said State Tax Com-
mission and subject to such rules and regulations with respect
thereto as may be so prescribed by it. Such application shall
be verified by oath or affirmation and shall contain a full state-
ment of the name or names of the person or persons applying
therefor, the name of the firm or co-partnership with the names
and places of residence of all the members thereof, if such appli-
cant be a firm or co-partnership, the name and residence, the
principal officers, if the applicant be a body corporate or other
artificial body, the name of the state under whose laws the corpo-
ration is organized, the location of the place or places at which
such business is to be carried on and conducted and said appli-
cation shall contain such other relevant information as may be
required by the State Tax Commission. It shall be accompanied
by a sworn statement of two reputable persons of the community
in which the principal place of business is to be located, certify-
ing to the good moral character of the person or persons ap-
plying for such license. Upon making such application the per-
son applying therefor shall pay to the Probate Judge a fee of
$5.00 in addition to any other fees now required by law. A li-
cense certificate shall be issued by the Probate Judge in accord-
ance with such application when the same shall be regular in
form and in compliance with the provisions of this section, and
such license, when so issued shall entitle the licensee to carry
44
on and conduct the business of buying and selling and dealing
in used vehicles for a period of one year from the first day of
January of the current year. The Probate Judge shall be al-
lowed to deduct a fee of fifty cents from the foregoing license fee
of ($5.00) for his services. The State Tax Commission shall
have the power to make suitable rules and regulations for the is-
suance of such licenses to expire upon the first day of January
of the succeeding year, when the application therefor shall be
made during the current year, and upon payment of a license
fee of three dollars ($3.00) provided application is made after
July first, of any year. The Probate Judge shall be allowed to de-
duct a fee of twenty-five cents for his services where the license
fee is ($3.00). Any person conducting the business of buying,
selling or dealing in used vehicles and having received a license
therefor, shall, before removing any one or more of his places
of business, or shall before opening any additional places of bus-
iness, apply to the Probate Judge for, and obtain, a supplemental
license, for which no fee shall be charged. Every such licensee
shall keep a book or record in such form as may be prescribed
or approved by the State Tax Commission in which he shall
keep a record of the purchase, sale or exchange or receipt for
the purpose of sale or any second-hand vehicle, a description
of such vehicles, together with the name and address of the
seller, of the purchaser, and of the alleged owner or other per-
son from whom such vehicle was purchased, or received, or to
whom it was sold or delivered, as the case may be. Such de-
scription shall also include the engine number, if any, the maker's
number, if any, chassis number, if any, and such other numbers
or identification marks as may be thereon and shall also include
a statement that a number has been obliterated, defaced or
changed, if such is the fact. He shall also have in his possession
a duly assigned certificate of title from the owner of said mo-
tor vehicle in accordance with provisions of another section of
this act, from the time when the motor vehicle is delivered to
him until it has been disposed of by him. Any person guilty
of violating any of the provisions of this section shall be deemed
guilty of a misdemeanor and shall be punished by a fine of not
more than $500 and may also be sentenced to hard labor for the
county for not more than twelve months.
Section 14. PENALTY FOR SALE OF VEHICLE WITH
ENGINE NUMBER ALTERED OR CHANGED; APPLICA-
TION FOR SPECIAL NUMBER. Any person or persons, firm
45
or corporation who thirty days after the taking effect of this
act, shall sell or offer for sale in this State, a motor vehicle,
the original engine number of which has been destroyed, re-
moved, altered, covered or defaced, with the exception of elec-
trically propelled motor vehicles shall be deemed guilty of a mis-
demeanor, and upon conviction thereof shall be punished by a
fine of not more than f500 and may be sentenced to hard labor
for the County for not more than 12 months, and upon a second
or subsequent conviction, under this section, the punishment
shall be imprisonment in the State prison for a term of not less
than one year nor more than five years; provided, however, that
any person or persons, firm or corporation, being the owner
or custodian of or having possession of a motor vehicle at the
time of the taking effect of this act, the original engine number
of which has been previously destroyed, removed, altered or de-
faced, shall before the expiration of thirty days after the taking
effect of this act apply to the Probate Judge on a blank to be
prepared and furnished by the State Tax Commission upon re-
quest, for permission to make or stamp or cause to be made
or stamped on the engine of such motor vehicle a special engine
number. The application for permission to make or stamp a
special engine number on the engine of a motor vehicle under the
provisions of this act shall contain, a description of such motor
vehicle including the make, style and year of model of the same,
as complete a description of the original engine number, if
any part of the same remain, as is possible to give, any distin-
guishing marks that may be on the engine or body of such mo-
tor vehicle and the name and post-office address of the appli-
cant, the date on which he purchased or procured possession of
the same. The name and post-office address of the person or
persons from whom he purchased such motor vehicle, and such
information as the Probate Judge may require, all of which de-
scription and facts shall be sworn to by said applicant. Upon
receipt of such application together with a fee of one dollar,
the Probate Judge shall issue to said applicant written permis-
sion to make or stamp on the engine of such motor vehicle, a
special engine number to be designated by the Probate Judge,
and when such special engine number so designated has been
stamped or otherwise placed on the engine of such motor ve-
hide it shall become and thereafter be the lawful engine number
of such motor vehicle, for the purpose of identification and reg-
istration and for all other purposes under the provisions of this
4:5
act and the owner thereof may sell and transfer the same under
said special engine number so designated by the Probate Judge;
and any person or persons who shall destroy, remove, cover,
alter or deface any special engine number so designated by the
Probate Judge shall be deemed guilty of a felony and upon con-
viction thereof shall be punished by imprisonment in the State
prison for a term of not less than two years nor more than ten
years. In designating special engine numbers for motor ve-
hides under the provisions of this act the Probate Judge shall
designate and number the same consecutively, preceded by the
letters "Ala." and followed by the letters for each and every make
of motor vehicle for which application for a special engine number
shall be made, and in the order of the filing of application there-
for; provided, that from and after the taking effect of this act,
the Probate Judge shall not register any motor vehicle without
an engine number or issue a license for the operation of the same
except as specifically provided for herein; and further, before is-
suing said license the Probate Judge shall require of the appli-
cant a statement that the special number assigned to be placed
on that particular motor vehicle in question has been put on in
a workmanlike manner, and this statement shall be certified to
by the Sheriff, chief of police, or other convenient peace officer,
that he has inspected said motor vehicle and found said number
to be in said motor vehicle as required by the Probate Judge.
Nothing herein shall be construed to prevent any manufacturer
or importer or his agents, other than dealers, from doing his
own numbering on motor vehicles or parts removed or changed
and replacing the numbered parts. The Probate Judge shall be
allowed a fee of ten cents for each special engine number design-
ed under this section, to be deducted by him from the fee of
(f 1.00) provided herein.
Section 15. APPOINTMENT OF DEPUTIES, THEIR DU-
TIES, ETC. The State Tax Commission with the approval in
writing of the Governor, is hereby given power to appoint all
necessary deputies, in addition to the present officers of the
law, to carry out the provisions of this act and to incur any ad-
ditional expense in the enforcement of this act, as may be first
approved by the Governor in writing, and the State Tax Com-
mission together with such deputies, employees and existing
officers of the law are hereby given police power and authority
throughout the State, to arrest without writ, rule, order or pro-
cess any person in the act of violating or attempting to violate
47
in his presence any of the provisions of this act, and are hereby
made peace officers of this State for that purpose. With the
permission and consent of the sheriff of any county, or the chief
of police of any city, the State Tax Commission is hereby au-
thorized to employ temporarly and deputize any deputy sheriff
or police officer to investigate any auto theft matters or other
violations of this act and any such officers so employed or depu-
tized, shall have all the authority of peace officers as heretofore
provided. Any officer, or deputy of the State Tax Commission,
or of the Probate Judges shall have the authority and is hereby
required to use reasonable diligence in ascertaining whether the
owners and operators of motor vehicles are complying with the
provisions of this act. All expenditures under the provisions of
this section shall be paid for from the fund hereafter designated
as the "Auto Theft Fund."
Section 16. AUTO THEFT FUND, HOW USED. All moneys
received by the Probate Judge under this act shall be remitted
to the State Tax Commission at Montgomery, Alabama, on or
before the first and fifteenth day of each month, less the fees al-
lowed by this act to such Probate Judges for services hereunder;
such remittances shall be accompanied by such detailed reports
as may be required by the State Tax Commission, and shall be
of such a character as to furnish the State Tax Commission
with the necessary data to properly keep the index files required
in sections six and twelve of this act. All moneys received by
the State Tax Commission under the provisions of this act shall
be set aside and shall be known as the "Auto Theft Fund" and
shall be held and retained in the State Treasury as a separate
fund and shall be used first to meet the necessary additional ex-
penses incurred by the State Tax Commission in the perform-
ance of duties required by this act, and in the enforcement of the
motor vehicle and traffic laws of this State. If at the end of any
fiscal year there be a balance in said fund, which has not been
previously obligated by the State Tax Commission said unobli-
gated balance shall revert to the general fund in the State Treas-
ury. All expenses which may be incurred by the State Tax
Commission in printing this act and in the preparation and
printing of the prescribed forms, together with the cost of post-
age and mailing and the necessary clerical assistance, shall be
paid in the first instance out of the fund accruing from motor
vehicle license fees and as soon as sufficient funds are available
from the fees and collections provided for in this act, the license
fund shall be reimbursed for the amount so paid.
48
Section 17. FALSE STATEMENTS SHALL CONSTITUTE
PERJURY. Any person who shall knowingly make any false af-
fidavit, or shall knowingly swear or affirm falsely, to any mat-
ter or thing required by the terms of this act to be sworn or af-
firmed to shall be guilty of perjury, and upon conviction, shall
be punishable by a fine and imprisonment as other persons com-
mitting perjury are punishable.
Section 18. ANY PART DECLARED UNCONSTITUTION-
AL SHALL NOT RENDER REMAINDER OF ACT INVALID.
If any provision of this act shall be held by any court of compe-
tent jurisdiction to be unconstitutional such provision so de-
clared to be unconstitutional shall not affect the validity of the
remainder of the act, but shall only affect the clause or pro-
vision so held to be unconstitutional and the remainder of the
act shall be valid.
Section 19. DATE EFFECTIVE. That this act shall take
effect and be enforced on the first day of October nineteen hun-
dred twenty-three.
Section 20. That in all counties where the Probate Judge is
on a salary all fees shown in this act shall be deposited in the
County Treasury for the County.
Approved Sept. 14, 1923.
ALABAMA GENERAL LAWS
REGULAR SESSION, 1923.
No. 62.) (H. 163. Joint Conference Committee
AN ACT
Imposing an Excise Tax on Persons, Corporations, Co-Partnerships, Com-
panies, Agencies or Associations Engaged In the Business of Selling
or Distributing Gasoline or Other Liquid Motor Fuels In This State—
providing For The Collection and Payment of Such Tax and The Dis-
tribution of The Funds Derived Therefrom and Fixing The Penalties
For the Violation of any of The Provisions of This Act.
Be it enacted by the Legislature of Alabama, That:
Section 1. As used in this Act the term "gasoline" shall in-
elude gasolne, naptha and other liquod motor fuels commonly
used in internal combustion engines, provided that nothing con-
tained in this Act shall apply to those products commercially
49
known as "kerosene oil," "distillates," "gas oil," "fuel oil" or
"crude oil." The word "person" means and includes every per-
son, corporation, co-partnership, company, agency or associa-
tion. The term "distributor" shall include any person who shall
engage in the selling of gasoline as herein defined in this State
by wholesale in domestic trade, but shall not apply to any trans-
action by such distributor in interstate commerce. The term
"retail dealer" shall include any person herein defined as "dis-
tributor" who is also engaged in the sale of gasoline as herein
defined, at any place in this State, in broken quantities.
Section 2. Every "distributor" and "retail dealer" in gasoline
shall pay an excise tax of two cents (2c) per gallon upon the
sale of gasoline in this State, provided that in no event shall any
gasoline sold in interstate commerce be taxed, and provided fur-
ther the excise tax of two cents (2c) per gallon upon the sale of
gasoline shall be paid only once.
Section 3. On or before the 20th day of each month after
this Act shall take effect, every distributor of gasoline and every
retail dealer of gasoline shall render to the State Tax Com-
mission on forms prescribed by said Commission a true and cor-
rect statement of all gasoline sold by such distributor or retail
dealer 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 said Commission
may require on blanks to be 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. The statement herein required to be made by the distribu-
tor or retail dealer shall be sworn to before some officer author-
ized to administer oaths and the making of any false or fraudu-
lent statement shall constitute perjury, upon the conviction of
which the person so convicted shall be punished as provided by
law for the crime of perjury.
Section 4. All distributors and retail dealers shall keep in
Alabama at some certain place or office such books, documents
or papers as will show clearly the amount of sales of gasoline
made in this State covered by this Act.
Section 5. Within thirty days after the passage of this Act
every distributor and retail dealer engaged in the sale of gaso-
line 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 dis-
50
tributor or retail dealer of gasoline, which information shall be
entered by the State Tax Commission on a book kept for that
purpose. After this Act becomes effective, no person shall en-
gage in selling as a distributor or retail dealer any gasoline cov-
ered by the provisions of this Act in this State until he shall have
made such report to the State Tax Commission.
Section 6. If any distributor or retail dealer in gasoline in
this State covered by the provisions of this Act shall fail to make
any report to the State Tax Commission as required herein, he
shall be guilty of a misdemeanor and upon conviction thereof
shall be subject to a fine of not less than Fifty Dollars ($50.00)
nor more than Two Hundred Dollars ($200.00) for each offense.
Section 7. It shall be the duty of the State Tax Commission
to enforce the provisions of this Act and the said Commission
shall have the right itself or by any of its members or agents to
examine the books of every such distributor or retail dealer of
gasoline covered by this Act.
Section 8. The State Auditor shall at the end of each month
after the said funds are so certified to him draw his warrant
upon the State Treasurer payable to the County Treasurer or
the County Depositary of each of the several Counties for the
several amounts so due each county; and each of the County
Treasurers or County Depositaries of the several Counties so
receiving such warrants shall place such warrants or the pro-
ceeds thereof to the credit of the road and bridge fund of the
particular county. And such fund so placed to the credit of the
road and bridge fund in each County shall be used for the con-
struction and maintenance of the public highways and bridges
in such Counties and for no other purpose.
Section 9. The acceptance of any amount paid for the excise
tax provided for in this Act shall not preclude the collection of
the amount actually due. However, the amount actually paid
shall constitute a credit against the amount actually due.
Section 10. The forms of all statements and reports required
herein shall be prescribed and furnished by the State Tax Com-
mission. All costs of the enforcement of this Act shall be paid
out of the State's share of the funds derived from the excise tax
herein prescribed, upon the warrant of the State Auditor drawn
upon the voucher of the Chairman of the State Tax Commission
and approved by the Governor.
Section 11. If any distributor or retail dealer of gasoline
covered by this Act fail to make the prescribed monthly return,
51
the State Tax Commission shall make a return for such delin-
quent upon such information as may be reasonably obtained, as-
sess the tax thereon, and add a penalty of 25% of the tax to the
amount as assessed. The State Tax Commission shall as soon as
practicable and before the thirtieth day of each month certify
to the State Treasurer the names of all persons liable to pay the
tax herein provided, together with the post office address and
the amount of the tax and if any such taxes shall not have been
paid, the Chairman of the State Tax Commission shall issue
executions for the collection of such taxes directed to any Sheriff
of the State, who shall proceed to collect the same in the man-
ner now prescribed by law for the collection of delinquent taxes
by County Tax Collectors and make return of such executions to
the State Tax Commission. The taxes and all penalties herein
provided for shall be held as a debt payable to the State by the
person against whom the same shall be charged, and all such
taxes, penalties and assessments shall be a lien upon all prop-
erty in this State of the party charged therewith.
Section 12. Any distributor or retail dealer who shall violate
any of the provisions of this Act may be restrained by proper
proceedings instituted in the name of the State of Alabama by
the Attorney General or any Circuit Solicitor from either dis-
tributing or selling gasoline, the sale of which is taxable in
this State, until such person shall have complied with the pro-
visions of this Act.
Section 13 All other State excise and inspection taxes on
the sale of gasoline imposed before the passage of this Act shall
be and the same are hereby repealed, and all State laws and
parts of laws in conflict with the provisions of this Act are here-
by repealed.
Section 14. Should any Section or any part of this Act be de-
clared unconstitutional it shall not invalidate the remainder
thereof.
Section 15. This Act shall take effect on the first day of the
month next succeeding its passage.
Approved Feb. 10, 1923.
Section 83. That the net proceeds of the excise tax
on gasoline or other liquid motor fuels in this State
prescribed by an act of the Legislature of Alabama, en-
titled, "An Act imposing an excise tax on persons,
corporations, co-partnerships, companies or associations
52
engaged in the business of selling or distributing gasoline,
or other liquid motor fuels in this State providing for the collec-
tion and payment of such tax and the distribution of the funds
derived therefrom and fixing the penalties for the violation of
any of the provisions of this Act" approved February 10th,
1923, after payment of all costs and expense of administration
and collection which amount shall not exceed twelve thousand
dollars per annum, shall from and after the first day of October,
1923, next after the passage of this act be divided and distrib-
uted equally among the sixty-seven counties of this State to be
collected and paid to each of the several counties as provided by
the provisions of that act. Provided that all the funds derived
by the several counties from said tax shall be expended exclu-
sively for maintenance and repair of roads, highways and bridges
in said counties. The use or expenditure of any of said funds in
any other manner or for any other purpose than as provided
herein, by the governing body of any county or any individual
member of said body shall constitute a misdemeanor punishable
by a fine of not less than one hundred dollars nor more than one
thousand dollars, and by imprisonment in the county jail or at
hard labor for the county for not less than one nor more than
twelve months. The Chief Examiner of Public Accounts is
hereby especially charged with the duty of examining into and
determining each year whether or not said funds have been used
or expended as herein provided. Whenever said Examiner of
Public Accounts discovers a violation of any provision of this
section he shall forthwith report same to the Attorney General
whose duty it shall be to direct the prosecution of said offense.
Approved August 22, 1923.