by law shall be elected at the next general municipal election, but if the election shall be in favor of the plan herein proposed, then this Act shall be in force and effect. The election provided for in this section shall be held in the manner now provided by law for municipal elections, and notice of such election shall be given for one week by notice published in a newspaper published in the city of Gadsden two weeks before the election. Approved Sept. 26, 1923.

No. 382.)

AN ACT

(H. 963. Fanning.

To provide for the election of a County Treasurer of Walker County, Alabama, by the qualified electors of said County and to prescribe his duties and compensation.

Be it enacted by the Legislature of Alabama:

Section 1. That at the general election held in this State in November 1924, and each four years thereafter, there shall be elected by the qualified electors of said county a County Treasurer who shall hold office for four years from the first Monday after the second Tuesday in January next after his election and until his successor is elected and qualified.

Section 2. That Chapter 12 of the Code of Alabama for 1907 shall in all things apply to and govern the County Treasurers elected under the authority of this Act when not in conflict with the provisions hereof.

Section 3. It is hereby declared to be the purpose of this Act to return in Walker County to the system prevailing as to County Traesurers prior to the taking effect of the Act approved September 15, 1919, abolishing the County Treasurer in certain counties of this State.

Section 4. The County Treasurer shall be paid an annual salary of $1500.00; said payments to be made in monthly installments.

Section 5. It shall be the duty of the County Treasurer to deposit all public funds in some bank in Walker County, Alabama, which is accepted and recognized by the Court of County Commissioners of said County or other Governing authority of said County as a legal depository. The County Treasurer shall arrange with the said bank for the best obtainable interest upon said deposits and the interest paid upon said deposits shall belong to Walker County and the Treasurer shall account for and be responsible for the same.

Section 6. The Court of County Commissioners or other governing authority of said County shall fix the amount of bond

to be given by the County Treasurer and may from time to time increase or decrease the same and may require from time to time the said County Treasurer to execute a new bond.

Section 7. Walker County shall pay the premium required for the County Treasurer's bond and the County Treasurer shall pay the same and shall have credit for the amount so paid.

Section 8. That all laws and parts of laws, general, local, or special, in so far as they are in conflict with the provisions hereof, are hereby repealed.

Approved Sept. 26, 1923.

No. 384.)

AN ACT

(H. 1011. Forman.

To fix the compensation of the President and members of the Board of Revenue of Morgan County, and to repeal all laws in conflict with this Act.

Be it enacted by the Legislature of Alabama:

Section 1. That the Probate Judge of Morgan County as ex officio President of the Board of Revenue of Morgan County, and the members of the Board of Revenue of Morgan County shall receive as compensation for their services in attendance upon the meetings of said Board, the sum of Five Dollars ($5.00) per day, and mileage to be computed at the rate of five cents per mile for each mile actually traveled to and from the county seat, computed by the route usually traveled; and while engaged in any duty designated by the Court, for and on behalf of the Court, they shall receive the sum of Five Dollars ($5.00) per day.

Section 2: The Probate Judge as ex officio President of the Board of Revenue, and the members of the Board of Revenue, of Morgan County, shall receive no compensation other than that prescribed in Section 1 of this Act.

Section 3. That all laws and parts of laws in conflict with this Act are hereby expressly repealed. Approved Sept. 26, 1923.

No. 386.)

AN ACT

(H. 413. Sollie.

To provide for the collection of a per capita road tax and for a license tax on all vehicles, including vehicles propelled by animals, electricity, gasoline or other power whatsoever, to be used for the maintenance, building, upkeep and repair of public roads and bridges in Dale County, Alabama; to prescribe the manner and means of raising or collecting

such tax; to provide for and regulate the working, building, maintenance, and upkeep of the public roads and bridges and to provide and fix penalties for the violation of the provisions and purposes of this Act.

Be it enacted by the Legislature of Alabama:

Section 1. All male inhabitants of Dale County, Alabama, between the ages of eighteen and forty-five years, not exempt from road duty under the general laws of Alabama, shall be required to work upon the public roads of Dale County ten days in each year, or in lieu thereof, shall pay $7.50 on or before the 1st day of November of each year, and if such sum is not paid. by said date an additional fifty cents must be paid, all of which shall accrue to the road fund of said county; All persons subject to road duty not in the county at the beginning of the road year, but who move into the county afterwards shall be subject to the payment of the road tax, or shall work the road as above provided, in the county unless, before coming into the county, they have fully discharged their road duties for the year in which they move into this county. All money collected under the foregoing provisions shall be paid to the Probate Judge of said County by collectors appointed by the Court of County Commissioners, and be credited by him to the Road and Bridge Fund of the County, and it shall be the duty of every person subject to road tax to pay same to the collectors appointed by the Court of County Commissioners to collect said tax in said county; provided that any person residing in any city or incorporated town in said county who has paid street tax or has worked in the discharge of his street tax shall be exempt from the payment of the above tax for the year in which he has paid said street tax or performed said street duty. One collector shall be appointed by the Court of County Commissioners for each beat or precinct in the county. The collectors shall each make bond in an amount to be named and designated by the Court of County Commissioners. The road tax shall begin on the 1st day of October of each year and end on the 30th day of September of the year following.

Section 2. The probate judge of said county shall on or before the 15th day of September of each year prepare or cause to be prepared official road per capita tax receipts duly countersigned by him in books containing one hundred receipts each with a stub attached to each receipt, said receipt and stub to contain blanks for filling in the date, name of the person to whom the receipt is issued, and the road district from which same is issued; and said receipt books shall be furnished by said Probate Judge to the road tax collectors and he shall require of said collectors receipts for said books, which receipts he shall retain for his use in making partial settlement with said collectors.

All of said road per capita tax receipts shall be numbered consecutively. The Probate Judge shall provide and keep a permanent record of all persons subject to road duty, and the road tax collectors must from time to time, make lists of all persons whose name shall appear on the record.

Section 3. It shall be the duty of such collectors in the respective beats of said county to collect and pay over to the Probate Judge of said county the per capita road taxes due in the respective beats. Each collector shall, between the 1st day of October and the 1st day of November in each year make an appointment at one stated public place in his beat at which time and place he shall be present to receive and receipt for said road per capita tax; he shall give notice of such appointment by posting notices, written or printed, at not less than four public places in the beat ten days before the date on which he will be present for the purpose of collecting said per capita tax.

Section 4. The Collectors shall receipt for said per capita tax on receipts furnished to them for that purpose by the Probate Judge of said county. They shall make monthly settlements on the 1st day of each month with the Probate Judge for all road per capita taxes collected by them during the preceding month. The collectors shall make their final settlement with said Probate Judge at the time of the last meeting of the County Commissioners in each road tax year, at which time they shall each also make a written report to the court stating the number of per capita tax receipts they received from the Probate Judge of said county, the number of receipts issued by them in the discharge of their official duties during the current road tax year, the names of those who have paid their road tax to them, and they shall also be required to make any and all other statements and reports relative to their official acts they may be directed to make by the said county commissioners, and if they fail to turn in any of said receipts which they do not account for in their report, and which were not collected by them and paid to the Probate Judge, or if they fail in the discharge of any of their duties under this Act, then they and their bondsmen shall be liable.

Section 5. Any person who issues or uses any road receipt for per capita tax not official or not properly countersigned, or any person using or issuing any per capita tax road receipt for some year other than the year for which it was intended, or any person issuing a per capita road tax receipt when the amount due for same has not been properly paid shall be guilty of a misdemeanor.

Section 6. Any person who issues or causes to be issued a per capita road tax receipt in payment for or in part payment

for work done on the public roads of said county, or for material furnished for said roads, or bridges, shall be guilty of a misdemeanor.

Section 7. Any person having failed to pay the per capita road tax as provided herein, or having failed to work the road after warning, as provided by the road laws of Dale County heretofore passed by the Court of County Commissioners, or as provided by any local or general law of the county or State, shall be proceeded against as road defaulters, and punished as such.

Section 8. It is hereby made the duty of every person, firm or corporation employing more than three men in said county, to furnish on the application of the Commissioners, or either of them, the name of every man in their employment, and to specify if known, the place of residence of every employed man, and upon failing or refusing to do so shall be guilty of a misdemeanor.

Section 9. After the first day of November in each year, the road tax collectors, herein provided for, shall turn over to the road foreman or supervisor in the commissioner's district in which the road tax collector lives, a list of all persons subject to road duty in their respective beats who have failed to pay the road tax herein provided for. Said road foreman, or supervisor shall then, at a time most convenient for him to work the hands, warn those persons whose names have been turned over to him, giving them two days notice of the time and place to meet on the road, by written notice served upon the person, or left at the place of residence, and any person so warned who fails or refuses to either pay the said tax or work the road without legal excuse shall be proceeded against as a road defaulter, and such defaulter shall be punished as provided by the local laws of Dale County, or the general laws of the State of Alabama, or by the rules and regulations promulgated by the Court of County Commissioners. Upon the payment of the tax or upon completion of the ten days work on the road, the said road foreman or supervisor shall give the person so paying or so working the roads a statement in writing how said person has complied with the warning, and shall also report the same to the Probate Judge who shall enter the same on the permanent record in his office. It shall be the duty of the road foreman or supervisor to have every person who does not pay the road tax herein provided for to work ten full days on the public roads of the County. Any collector, or road foreman or supervisor, who fails to comply with the provisions of this section shall be guilty of a misdemeanor.

Section 10. There is hereby fixed, levied, imposed, and required to be paid an annual vehicle license tax upon all vehicles propelled, driven, or drawn along, upon, or across the public