Poll tax receipt book, 1903-1966.

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Poll tax receipt book, 1903-1966.

All persons, except individuals awarded an exemption, between the ages of 21 and 45 were required to pay the tax collector a poll tax of $1.50. On an annual basis, the tax collector submitted the receipt books of poll taxes paid to the probate judge for filing (see Ala. Code 51-242 [1958 Recompiled]). The receipt books are composed of receipt stubs that provide the name of the taxpayer, sex, race, voting precinct, for what year tax was paid, and date of issue. The receipt was signed by the tax collector. This record began in 1903 and was discontinued in 1966.

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Alabama County (Ala.). Probate Judges.

http://n2t.net/ark:/99166/w6mx383h (corporateBody)

Authorities: Acts of Alabama, 1849-50. Code of Alabama, 1975, Vol. 2, Constitutional Amendment No. 328. Norman, Keith B., ed. Handbook for Alabama Probate Judges. 3rd ed. Atlanta: Darby Printing Co., 1982. A court of probate was established in each Alabama county in 1850. The act that created the probate court abolished the county court and the orphans' court and transferred most of the jurisdiction of the county court to the court of ...