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Alabama 3.
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, II. Financial Powers and Limitations (Cont'd)
A. Taxation and Assessments (Cont'd)
(1) state (Cont’d)
(d) Section 2l9 of the present constitution is
hereby annulled and set aside and hereafter the legislature of Ala-
bama 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
tex upon inheritances or taxes on estates assessed or levied by the
United States on the same subject. The legislature shall have the
power to levy such inheritance or estate taxes in the state of Ala-
bama only so long as and during the time an inheritance or estate
tax is enforced by the United States against Alabama inheritances or
estate, and shall only be exercised or enforced to the extent of
absorbing the amount of any deduction or credit which may be permit-
ted by the laws of the United States now existing or hereafter enact-
ed to be claimed by reason thereof as deduction or credit against
such similar tax of the United States applicable to Alabama inheri-
tances or estates. §/
6 9 (e) The legislature shall have the power to levy
g and collect taxes for state purposes on net incomes from whatever
source derived within this state, . . . for the calendar year, 1933,
and thereafter and to designate and define the incomes to be taxed
and to fix the rates of taxes provided that the rate shall not ex-
I ceed 5 percent nor 3 percent on corporations. Income shall not be
i deemed property for purpose of ad valorem taxes. From net income
an exemption of not less than fifteen hundred dollars ($l,500.00)
` shall be allowed to unmarried persons and an exemption of not less
  than three thousand dollars ($3,000.00) shall be allowed to the head
) of a family, . . . An exemption of not less than three hundred dol-
) lars ($300.00) shall be allowed for each dependent member of the
) family of an income tax payer under the age of IB years. . . .
  In the event the legislature levies an income tax, such tax must be
) levied upon salaries, income,fees or other compensation of state,
) county and municipal officers and employees on the same basis as
)
l
` 6. Amendment XXIII, adopted l93l.
Repeals former Sec. 2l9 which provided for a tax on inheri-
tances not to exceed two and one-half percent of the value of the
1 estate. Constitution (190l), Sec. 219. Ibid.