1867 Mobile, Alabama Tax on Seals, D1, on Estate Settlement document
Shortly after the Civil War, the general assembly for the State of Alabama established a number of laws including Law Number 1: “An Act to Establish Revenue Laws of the State of Alabama.” Sections 8, 9 and 10 describe the tax that was to be collected each time a state officer used the official seal of his office. These laws were approved February 22, 1866 and published as “Acts of the Session of 1865-6 of the General Assembly of Alabama Held in the City of Montgomery Commencing on the 3d Monday in November 1865.”
The following year the general assembly adopted the revised Code of Alabama Approved on February 19 1867, in Montgomery Alabama, Article IV Section 446 of the Code specified that the Comptroller would fixed upon each official impression of the procure and sell stamps to state officers, and that their official seals were not valid without such a stamp. The stamp was to be affixed upon each official impression of the seal, and the officer was required to cancel the stamp by writing or stamping his signature and the date across the face of the stamp. The officer was permitted to collect the value of the stamp from the person who benefited from its use. The tax was repealed on December 3, 1884, effective immediately. Thus the total period of use extended from 1867 until the end of 1884, or for 17 years.