assessment lists when bound shall be preserved permanently as a matter of record and the collector's abstracts shall be prepared direct from the assessment lists.

Section 2. That the county is hereby relieved of paying the Tax Assessor for the making of the assessment book or arranging of the assessment sheets.

Section 3. That all laws and parts of laws that conflict with this Act are hereby repealed.

Section 4. That this Act shall be effective on its approval by the Governor.

Approved Sept. 28, 1923.

No. 500.)

AN ACT

(H. 964. Fanning.

"Prescribing the salary and the manner of payment of the same, of the Chief Deputy Sheriff for Walker County, Alabama."

Be it enacted by the Legislature of Alabama:

Section 1. The salary of the Chief Deputy Sheriff for Walker County shall be in the sum of $1,800 per annum, the same to be paid in equal monthly installments out of the treasury of the County, upon the warrant of the Board of County Commissioners, or other governing board of the County.

Section 2. That all laws and parts of law in conflict with this Act, be, and the same are hereby repealed.

Approved Sept. 29, 1923.

No. 505.)

AN ACT

(H. 1016. Fanning.

To extend the boundary lines of the Town of Parrish in Walker County, Alabama, so as to include in the territory of said corporation of the Town of Parrish, in addition to the territory now embraced therein, the following described lands, to-wit: Beginning at the northwest corner of the northeast quarter of the northwest quarter of Section twenty-one, Township fifteen south, Range seven west, thence south five degrees east, three hundred and ninety-two and seven-tenths feet, thence south sixty degrees and twenty minutes east two hundred and thirteen and one-tenth feet, thence north forty degrees and thirty-five minutes east five hundred and eighty feet, thence north thirty-two degrees and thirteen minutes west three hundred and fifty-nine feet, thence south eighty-seven degrees and six minutes west four hundred and fifty-four and five-tenths feet, thence south six degrees and three minutes east two hundred and twenty-six and five-tenths feet to the place of beginning, all in Walker County, Alabama.

Be it enacted by the Legislature of Alabama:

Section 1. That the boundary lines of the Town of Parrish

in Walker County, Alabama, be and the same are extended, so as to include in the territory of said corporation of the said Town of Parrish, in addition to the territory now embraced therein, the following described lands to-wit: Beginning at the northwest corner of the northeast quarter of the northwest quarter of section twenty-one, township fifteen south, range seven west, thence south five degrees east three hundred and ninety-two and seven-tenths feet, thence south sixty degrees and twenty-five minutes east, two hundred and thirteen and onetenth feet, thence north fory degrees and thirty-five minutes east, five hundred and eighty feet, thence north thirty-two degrees and thirteen minutes west, three hundred and fifty-nine feet, thence south, eighty-seven degrees and six minutes west, four hundred and fifty-four and five-tenths feet, thence south six degrees and three minutes east two hundred and twenty-six and five-tenths feet to the place of beginning, all in Walker County, Alabama.

Approved Sept. 29, 1923.

No. 525.)

AN ACT

(H. 774. Moxley.

To further provide for improvement and maintenance of the public roads and bridges of Crenshaw County, Alabama, by authorizing the Court of County Commissioners thereof, to fix and provide payment of a per capita road tax in lieu of road and bridge service, and levy and collect a special privilege license tax; to provide the manner in which the funds so collected shall be used in the improvement and maintenance of the public roads and bridges of said County and for the other purposes as set out in this Act and to provide for penalty for violating of and failure to comply with the provisions created under authority of this Act.

Be it enacted by the Legislature of Alabama:

Section 1: That on and after passage of this Act and to be in compliance with the provisions of the law governing the construction, working and maintenance of the public roads and bridges of Crenshaw County, the Court of County Commissioners of Crenshaw County, Alabama, be and hereby is authorized and empowered to fix a per capita road tax, not exceeding Ten Dollars ($10.00) per annum, which, at the option of the person liable to and required to render the same, may be paid in lieu of road and bridge service required by law to be rendered. in said County, providing the same be paid under such regulations as said Court may prescribe. Otherwise said road and bridge service to be rendered under direction of said Court, and the same Court is hereby authorized and empowered to levy and

provide for the collection thereof, a Special Privilege License Tax on each vehicle other than motor and other self propelling vehicles used upon the public roads and bridges of said County to be paid annually. The above per capita road tax and the special privilege license tax shall become due on First day of October, 1923 and on First day of October of each succeeding year and shall become delinquent after January First following of each succeeding year, and upon becoming delinquent such tax shall be collected in the same manner as all other taxes are collected. Providing that said per capita tax, if paid, and vehicle privilege license tax if collected shall be used for the following purposes only: 25 per centum of the total amount raised by such taxes shall be reserved by the Court of County Commissioners of Crenshaw County and set aside by the County Treasurer or the Custodian of such funds for the purpose of payment of any debts which may now exist or which may be created against said road and bridge fund and the remaining 75 per centum of such above described fund raised by the per capita tax and vehicle privilege license tax shall be expended upon the roads and bridges of the precinct in the same proportion in which said tax was paid with the purpose in view that all roads and bridges of said County may be improved and maintained to as uniform a standard and condition as practicable, less cost of assessing and collecting said tax to be allowed the tax assessor and tax collector by the Court of County Commissioners and accounting thereof under the direction of said Court.

Section 2: That it is hereby made a misdemeanor for any person or persons to violate or fail to comply with any provisions and regulation created by said Court under authority of this Act and on conviction by any Court of competent jurisdiction shall be punished by a fine of not less than double the amount of such tax due (inclusive), nor more than Fifty Dollars ($50.00) for each such violation and in addition thereto may be sentenced to hard labor for the County for not more than thirty days either or both at the discretion of the trial court, all fines shall be paid in lawful money into the County road and bridge fund of the precinct in which such violation occurs.

Section 3: Any probate judge issuing a warrant against the above fund for any purpose other than herein authorized shall be liable under his official bond.

Section 4: That should any section, sentence, clause or provision of this Act be held unconstitutional or void such holding shall not in any manner affect any other section, sentence, clause or provision of this Act that is not in itself unconstitutional or void.

Section 5: That all laws and parts of laws in conflict with the provisions of this Act, be and the same are hereby repealed

and to repeal or modify this Act or any portion hereof the same shall be done in the same manner as its passage, including publication notice thereof.

Section 6: That this Act shall become effective upon its passage and approval by the Governor. Approved Oct. 1, 1923.

No. 539.)

AN ACT

(H. 818. Cato.

To regulate fine and forfeiture fund of Barbour County, Alabama, to require the register of claims against said fund, and same to be presented to the clerk of the Board of Revenue and payment of claims once each year against said fund and to regulate registration of such claims and to transfer any surplus to the credit of said funds to the general or road fund of said County as may be directed by the Board of Revenue. To require all persons or officers of the County whose duty it shall be to collect revenues and money belonging to Barbour County to forward to the Clerk of the Board of Revenue a statement of all monies collected and to what fund deposited and showing the amount of money so deposited in the depository of the County and from what source the same was collected.

Be it enacted by the Legislature of Alabama.

Section 1: That it shall be the duty of the Clerk of the Board of Revenue of Barbour County, Alabama, to provide a book for the registration of claims against the fine and forfeiture fund of said County, and all claims against the fine and forfeiture fund of said County shall be presented for registration, in said book, to the Clerk of the Board of Revenue of said County by the holder thereof, and all persons, including County officers, who hold fine and forfeiture claims against said County shall, not later than the first day of January after the passage of this Act and the first day of January each year thereafter, file said claims with the clerk of the Board of Revenue for payment, and the claims so filed and presented for payment against said fund shall be audited and allowed, or rejected, by the Board of Revenue of said County, not later than the first day of February following, and the amount to the credit of said fine and forfeiture fund, if insufficient to pay said claims in full, shall be prorated and distributed prorata among the holders of such claims against said fund, which are allowed by the Board of Revenue, and no claim shall be paid unless the same has been properly registered with the clerk of the Board of Revenue and presented to the clerk of the Board of Revenue for payment in accordance with the requirements of this Act, on or before the first day of January after the passage of this Act and the first day of January each year thereafter; provided that in the event there is a surplus to the credit of the fine and forfeiture fund of said County over and above an amount sufficient

to pay in full all claims properly registered, presented and allowed against the same, as herein required, that then and in that event the Board of Revenue shall have the right, and it shall be their duty to pass such surplus to the credit of the general fund or the road fund of said County, and all claims for said each year not so registered and presented for payment and allowed by the Board of Revenue shall be forever barred.

Section 2: No claim against the fine and forfeiture fund shall be paid except at the end of each year ending the first day of January next after the passage and approval of this Act and of each year thereafter and within the period fixed in Section One of this Act. Provided that the officers of said County shall have the same right of payment and priority of their claim against the said fine and forfeiture fund as is now provided. by law.

Section 212: Provided however that the Board of Revenue shall pay the script of county officers at par out of any money in the fine and forfeiture fund and shall make quarterly settlements with said County officers on the first days of January, April, July and October of each year; and it shall be the duty of the clerk of the Board and the President of the Board promptly on such days to draw their warrant on the county depository to be paid out of moneys to the credit of the fine and forfeiture funds in payment of such claims as may be presented to said clerk by county officers against said county fine and forfeiture fund promptly on said above named dates without a formal presentation and allowance before said Board of Revenue.

Section 3: From and after the passage of this Act it shall be the duty of all officers of the County who collect revenues and funds belonging to the County, and they are hereby required to file a statement of the amount collected by them, from what source the same is collected, and where deposited and to what fund of the County deposited and the date of deposit, and said persons and officers of said County who collect such funds and monies shall file said statement once each thirty days, provided, any such monies or funds are collected during such period. Said statement shall be filed with the clerk of the Board of Revenue of said County.

Section 4: Any person or officer who fails or refuses to comply with the terms of Section Three of this Act shall be deemed guilty of a misdemeanor and upon conviction shall be fined not more than $500.00 and any lesser sum that may seem proper and just to the Judge of Jury trying the same.

Section 5: That this Act shall take effect immediately upon its passage and approval.

Section 6: That all laws and parts of laws in conflict herewith be and the same are hereby repealed.

Approved Sept. 28, 1923.