HENRY W. COLLIER, Governor until December 20, 1853. JOHN A. WINSTON, Governor. W. GARRETT, Speaker of the House of Representatives. WM. B. MARTIN, President of the Senate. MONTGOMERY : BRITTAN AND BLUE, STATE PRINTERS. 1854. [No. 1. LAWS OF ALABAMA. AN ACT 1853-54. To change the time of assessing and collecting the taxes, and for other purposes. SEC. 1. Be it enacted by the Senate and House of Representatires of the State of Alabama in General Assembly convened, That there shall be elected by the qualified voters of each Election of Assescounty, on the first Monday in August in each year, a tax sor. assessor for said county, who shall hold his office for one year, beginning on the first of September next after his election. SEC. 2. be it further enacted, That the tax assessor for Duty of Assesso . each county shall, from the first day of March in each year, proceed to assess all the real and personal estate or other property subject to taxation in his county on said first of March to the person then in possession; and he shall return the same to the judge of probate of his county by the first day of August next ensuing. SEC. 3. Be it further enacted, That the court of county Duty of Court of commissioners shall, on the second Monday in August in County Com'rs. each year, examine and correct such assessment returns, and after such examination shall be turned over to the judge of probate, who shall cause to be made out from the sume a true and perfect statement of the amount assessed against each tax payer, according to the requirements of section 445 of the Code, which statement, after being carefully compared with the original, shall be delivered to the tax collector by the second Monday in September next enSaing; and he shall also make the abstract of the same. required by section 444 of the Code, and forward the same to the comptroller by the first of December in each year. SEC. 4. Be it further enacted, That the assessments already male or commenced under the provisions of the Code for |