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titles of the Federal Social Security Act, other States have adopted, or have pending, constitutional amendments thought to be necessary to permit them to impose taxes in order to avail themselves of the full benefits of the Federal act.

So that these amendments may be shown up to the latest possible date, or to the time of the submission of this report, they will be set out in an appendix hereto.




Constitutional Provisions Relating to Taxation as of June 30, 1937

(Constitution of 1901, as amended)



The legislative power of the State is vested in the legislature (sec. 44).




(a) The legislature is prohibited from enacting special, private, or local laws regulating either the assessment or collection of taxes and exempting property from taxation or from levy or sale; and further, itshall pass general laws for the cases enumerated in this section, provided that nothing in this section or article shall affect the right of the legislature to enact local laws regulating or prohibiting the liquor traffic

(sec. 104). (6) The power to levy taxes may not be delegated to individuals or private corporations, or associations (sec. 212).

(c) Taxes on the use of navigable waters or for the use of shores and wharfage:

That all navigable waters shall remain forever public highways, free to the citizens of the State and the United States, without tax, impost, or toll; and that no tax, toll, impost, or wharfage shall be demanded or received

unless the same be expressly authorized by law (sec. 24).




The real and personal property of any female in this State, acquired before marriage, and all property, real and personal, to which she may afterwards be entitled by gift, grant, inheritance, or devise, shall be and remain the separate estate and property of such female, and shall not be liable for any debts, obligations, or engagements of her husband, and may be devised or bequeathed by her, the same as if she were a femme sole (sec. 209).



(a) Valuation and uniformity.-(1) Taxes on property must be assessed in exact proportion to its value:

All taxes levied on property in this State shall be assessed in exact proportion to the value of such property, but no tax shall be assessed upon any debt for


rent or hire of real or personal property, while owned by the landlord or hirer during the current year of such rental or hire, if such real or personal property be assessed at its full value (sec. 211).

(2) Uniform rates of taxation are required between corporations and individuals. Not applicable to religious, educational, or charitable institutions (sec. 217). (6) School taxes.

a special annual tax of thirty cents on each one hundred dollars of taxable property in this State, which the Legislature shall levy, shall be applied to the support and maintenance of the public schools

provided, that nothing herein contained shall be so construed as to authorize the Legislature to levy in any one year a greater rate of State taxation for all purposes, including schools, than sixty-five cents on each one hundred dollars worth of taxable property;

(sec. 260). (c) Rate limitations. The constitution limits the annual propertytax rate for State purposes to sixty-five one-hundredths percent of the valuation of taxable property in the State (sec. 214).

(d) Exemptions.-Public property, cemetery property, and property used exclusively for religious, educational, or charitable purposes is exempt from taxation:

The Legislature shall not tax the property, real or personal, of the State, counties, or other municipal corporations, or cemeteries; nor lots in incorporated cities or towns, or within one mile of any city or town to the extent of one acre; nor lots one mile or more distant from such cities or towns, to the extent of five acres, with the buildings thereof, when same are used exclusively for religious worship, for schools, or for purposes purely charitable (sec. 91 ; see also arts. 204, 205, 206, as to personal property and homesteads).


The legislature is authorized to levy and collect taxes for State purposes on net incomes from whatever source derived within the State and to fix the rates of taxes not to exceed 5 percent in the case of individuals, or 3 percent in the case of corporations. Income is not deemed to be property for purposes of ad valorem taxes. Ad valorem taxes may be reduced if revenue from income taxes will justify it (art. XXII, amended).


The imposition of estate and inheritance taxes is authorized :

Section 219 of the present constitution is hereby annulled and set aside and hereafter the legislature of Alabama may provide for the assessment, levy, and collection of a tax upon inheritances and for the levying of estate taxes not to exceed in the aggregate the amounts which may by any law of the United States be allowed to be credited against or deducted from any similar tax upon inheritances or taxes on estates assessed or levied by the United States on the same subject * * and shall only be exercised or enforced to the extent of absorbing the amount of any deduction or credit which may be permitted by the laws of the United States now existing or hereafter enacted to be claimed by reason thereof as deduction or credit against such similar tax of the United States applicable to Alabama inheritances or estates (art. XXI, amended).



General laws are required to be enacted for conferring corporate powers and for payment of franchise taxes (sec. 229, amended, and sec. 232).


No law can be enacted by which payment of a State privilege tax or license will relieve payment of other similar taxes in the State:

The Legislature shall not enact any law which will permit any person, firm, corporation, or association to pay a privilege, license, or other tax to the State of Alabama, and relieve him or it from the payment of all other privilege and license taxes in the State (sec. 221).


A poll tax of $1.50 is authorized (sec. 194; see also sec. 259).



(a) School taxes.—(1):

The several counties in this State shall have power to levy and collect a special tax not exceeding ten cents on each one hundred dollars of taxable property in such counties, for the support of public schools; provided, that

(the rate, etc.) shall have been first submitted to a vote of the qualified electors of the county

*; but the rate of such special tax shall not increase the rate of taxation, State and county combined, in any one year, to more than one dollar and twenty-five cents on each one hundred dollars of taxable property; excluding, however, all special county taxes for public buildings, roads, bridges, and the payment of debts

(sec. 269). (2) The above limitation of 10 cents by a subsequent amendment is raised to 30 cents per hundred dollars in a special school-tax amendment, applicable to counties and school districts:

The several counties in the State shall have power to levy and collect a special county tax not exceeding thirty cents on each one hundred dollars' worth of taxable property in şuch counties in addition to that now authorized or that may hereafter be authorized for public school purposes, and in addition to that now authorized under Section 260 of the constitution ; (art. XIX).

(6) Rate limitations. The rate of taxation by counties is limited to one-half of 1 percent of the value of the taxable property therein, with exception of certain preexisting obligations and for certain necessary public works:

No county in this State shall be authorized to levy a greater rate of taxation, in any one year, on the value of the taxable property therein, than onehalf of one per centum ;

* provided further, that to pay any debt or liability now existing against any county, incurred for the erection, construction, or maintenance of the necessary public buildings or bridges, or that may hereafter be created for the erection of necessary public buildings, bridges, or roads, any county may levy and collect such special taxes, not to exceed onefourth of one per centum, as may have been or may hereafter be authorized by law,

(sec. 215). (Exceptions have been made as to rate of tax to be levied in various counties, for certain purposes.)



(a) Special assessments.—Special assessments must not exceed the increased value of the property resulting from the improvements:

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