John W.A. Sanford, The Code of the City of Montgomery, Prepared in Pursuance of an Order of the City Council of Montgomery 7-9 (1861)

§ 6. And be it further enacted, That the said Mayor and Aldermen, shall have power and authority for the ordinary current expenses of said city, to assess, levy and collect annually, a tax on real estate, not exceeding one-half of one per cent. on the cash value thereof, and no more in any one year, and the City Council of Montgomery shall not contract any debt or incur any liability for, or on account of the city of Montgomery, which is not to be paid out of the ordinary current revenue of the year in which said debt or liability is contracted or incurred, and any such debt or liability attempted to be contracted or incurred by the said City Council, in violation of the foregoing provisions shall be void, as against the city of Montgomery. The Mayor and Aldermen shall have power and authority to pass laws for the assessment, levy, and collection of taxes not exceeding the following rates: [...] pistol galleries, fifty dollars[.]