Selma City Council Imposed Head Tax
From "Selma; Her Institutions, and Her Men" by John Hardy, pub. 1879:
At the annual election held on the first Monday in June 1857, John M. Strong was elected Mayor; E. T. Watts, Wm. M. Ford, George F. Plant, M. J. A. Keith, and Wm. L. Allen elected Councilmen; who organized by the election of W. J. Lyles, Clerk, Assessor and Collector; Joseph R. Curtis, Marshal; and Wm. M. Ford, Treasurer. W. T. Watts J. D. Monk, Wm. L. Allen, and George F Plant, were appointed to assess the real estate of the city for this tax year. John M. Strong was authorized to codify the laws and ordinances of the city, and to receive a reasonable compensation for his services. The Committee appointed to assess the real estate of the city, reported, after performing their duty, that the assessed value of real estate was $1,179, 900. The Marshal was instructed to build a pond. L. W. Tarrant and A. J. Mullen, were ordered not to sink any more clay holes in the corporation. This council was fond of ice cream, we should judge, as they repealed the ordinance prohibiting the article from being sold on the streets. A committee who had been appointed to ascertain what would be the cost of keeping up twenty-four lamps, lighted with oil, on Broad and Water streets, reported that they would cost $16.17 each for one year, an that of gas lights would not cost so much--not more the $12.00, including the post and lamps. George F. Plant reported the fire engine in good order and shape. A heavy tax and license ordinance was adopted, and perhaps, the highest rate of taxation ever adopted before or since--each male had to pay a street tax of five dollars and a head tax of one dollar. The net income of all lawyers and doctors, over two hundred dollars, was taxed twenty--five cents on each hundred dollars. Each negro mechanic was charged five dollars, and the entire ordinance was of a similar character. W. G. Sturdivant and J. D. Nance asked the Council to give them permission to establish a ferry across the river, at the foot of Broad street, offering to pay the city five hundred dollars per annum, an give free crossing to the City Council, but after several meetings the proposition was refused. John Hardy appeared before the Council, at its meeting on February 27th, 1858, in behalf of the Selma Gas Light Company, and after a full report the council, of the workings and condition of the Company, the council subscribed for five hundred dollars; worth of additional stock In the Gas Light Company. Mayor Strong was allowed one hundred dollars for codifying the ordinances. The salary of the Marshal was raised from five hundred dollars to eight hundred dollars per year. The assessed value of the real estate of Capt. J. B. Harrison was reduced form nine thousand dollars to seven thousand dollars. The city lot, east of the central depot building was ordered to be sold on a credit of ten years at public sale. On a vote on this proposition, however there was a tie vote in the Council--W. M. Ford and George F. Plant against the proposition, and E. T. Watts and M. J. A. Keith for it--Mayor Strong giving the casting vote in favor of the sale of the lot. The negro boy Charles, belonging to the city, was sold for fifteen hundred dollars. William Scott was paid ten dollars for surveying services. There had been collected six thousand four hundred and thirteen dollars of taxes for city proposes, and nine thousand six hundred and thirty dollars, to pay interest on the railroad bonds that year.
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