1865-66 Ala. Laws 7

11. On all pistols or revolvers in the possession of private persons not regular dealers holding them for sale, a tax of two dollars each; and on all bowie-knives, or knives of the like description, held by persons not regular dealers as aforesaid, a tax of three dollars each; and said taxes shall be collected by the assessor when assessing the same, on which a special receipt shall be given to the tax payer therefor, showing that such tax has been paid for the year; and in default of such payment when demanded by the assessor, said pistols, revolvers, bowie knives, or knives of like description, shall be seized by him, and unless redeemed by payment within ten days thereafter of such tax with an additional penalty of fifty per cent., the same shall be sold at public outcry before the court house door, after five days' notice, and the overplus remaining, if any, after deducting the tax and penalty aforesaid, shall be paid over to the person from whom the said pistols, revolvers, bowie knives, or knives of like description, were taken. For each such assessment and collection, the assessor shall be entitled to fifty cents, and when the additional penalty is collected, he shall receive fifty per cent additional thereto.