No. 57.)

(H. 138. Ware.

AN ACT

To Authorize the Courts of County Commissioners or Boards of Revenue of the several counties of the State of Alabama to re-establish stock law districts, where said districts have been heretofore established by vote of the people and the records thereof have been destroyed by fire and to provide the mode of proving the same.

Be it enacted by the Legislature of Alabama:

Section 1. That wherever any stock law district, prohibiting from running at large stock within such district, has been established in this State, and the records of the election and proceedings establishing such stock law district, has been, or may hereafter be, destroyed by fire or otherwise, the Court of County Commissioners or board of revenue of the county in which said district is situated may make an order, to be entered of record on the minutes of such court, re-establishing said stock law district upon satisfactory proof by parol or otherwise that such election had been held, establishing such district, and such order when made shall have the force and effect to establish such stock law district in all respects as if the records and proceedings establishing same had never been destroyed, and such original order or a certified copy thereof shall be admissible in evidence in all the courts of the state, and shall be prima facie proof of the existence of such stock law district.

Section 2. That all laws and parts of laws, general or special, in conflict with any of the provisions of this act be and the same are hereby repealed.

Approved Feb. 14, 1923.

No. 58.)

(H. 173. Patterson.

AN ACT

To amend an Act, entitled, "An Act to amend Section 1421 of the Code of 1907 of the State of Alabama," approved September 16, 1915.

Be it enacted by the Legislature of Alabama: That an Act, entitled "An Act To Amend Section 1421 of the Code of 1907 of the State of Alabama," approved September 16, 1915, be amended so as to read as follows:

Section 1421.-Municipal Bonds-Election for. The mayor and common council, mayor and alderman, or other governing body, of any city or town in this State, may order elections to be held in such city or town, for the purpose of the qualified electors of such municipality voting upon and deciding the question as to

whether or not the bonds of such municipality shall be issued for the purpose of purchasing or constructing, enlarging, or repairing public buildings, sewers, streets, alleys, bridges, and public school houses and buildings, to purchase or acquire water works and light plants or to construct the same, or to provide the same by purchase and improvement or by improvement alone, or for such other purposes as are authorized by law, whenever such governing board deems it necessary; provided however, that where an election has been held under this Act and the proposition submitted is defeated, no second election shall be held for the same purpose within one year from the date of the first election, unless it be to authorize an issue of bonds to rebuild public buildings or bridges or public utilities destroyed since the first election provided, further, that all bonds issued under the authority of any election already held or under the authority of any election hereafter held under any order of any such municipal body, made prior to the approval of this Act, shall be valid and a binding obligation upon the municipality notwithstanding that such election may have been held within two years from another election called for the same purpose.

Approved Feb. 14, 1923.

No. 59.)

(H. J. R. 21. Moxley.

HOUSE JOINT RESOLUTION

Of Assent To Act of Congress for the Promotion of the Welfare and Hygiene of Maternity and Infancy.

WHEREAS, the Congress of the United States has passed an Act approved by the President, November 23, 1921, entitled "An Act for the promotion of the welfare and hygiene of maternity and infancy, and for other purposes," and

WHEREAS, it is provided in Sections 2 and 4 of the Act aforesaid, that the grants of money authorized by this Act "shall be paid annually to each State," and "that in order to secure the benefits of the appropriations x x x any state, shall through the legislative authority thereof, accept the provisions of the Act and designate or authorize the creation of a State agency with which the Children's Bureau shall have all necessary powers to co-operate as herein provided in the administration of the provisions of this Act; Provided that in any State having a child-welfare or child-hygiene division in its State agency of health the said State Board of Health shall administer the provisions of this Act through such divisions;" therefore be it

RESOLVED, by the House of Representatives of Alabama and the Senate concurring that the assent of the legislature of the State of Alabama be and is hereby given to the provisions and requirements of said Act, and the Treasurer of the State of Alabama be and he is hereby authorized and empowered to receive the grants of money appropriated under said Act; and the State Board of Health be and is hereby authorized to organize and conduct the work in accordance with the terms and conditions expressed in the Act of Congress aforesaid. Approved Feb. 14, 1923.

No. 62.)

(H. 163. Joint Conference Committee.

AN ACT

Imposing an Excise Tax on Persons, Corporations, Co-Partnerships, Companies, 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 Distribution 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 include gasoline, naptha and other liquid motor fuels commonly used in internal combustion engines, provided that nothing contained in this Act shall apply to those products commercially known as "kerosene oil", "distillates," "gas oil," "fuel oil" or "crude oil". The word "person" means and includes every person, corporation, co-partnership, company, agency or association. 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 transaction by such distributor in interstate commerce. The term "retail dealer" shall include any person herein defined as "distributor" who is also engaged in the 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 further 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 Commission on forms prescribed by said Commission a true and correct 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 distributor or retail dealer shall be sworn to before some officer authorized to administer oaths and the making of any false or fraudulent 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 gasoline shall make a report on blanks furnished by the State Tax Commission to the State Tax Commission showing the place and post office address at which he is engaged in the business of distributor or retail dealer of gasoline, which information shall be enterd by the State Tax Commission on a book kept for that purpose. After this Act becomes effective, no person shall engage in selling as a distributor or retail dealer any gasoline covered 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 proceeds of the excise tax prescribed in this Act shall be divided between the State and the several Counties thereof as follows: one-half of such proceeds shall be paid into the State Treasury to the credit of the general fund to be used for general State purposes; the other half shall be divided and distributed equally among the sixty-seven Counties of the State.

The one-half of such proceeds due the several Counties when collected by the State Tax Commission shall be paid to the State Treasurer, and the State Tax Commission shall also at the same time certify to the State Auditor the amount which is due to each County. 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 proceeds 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 construction 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 Commission. 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, the State Tax Commission shall make a return for such delinquent upon such information as may be reasonably obtained, assess 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 manner 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 property in this State of the party charged therewith.