Section 11-51-10
Demand for payment of taxes due and charge therefor.
Cities and towns may provide for a personal demand of taxes due and are authorized to make a charge therefor, not exceeding $.50, to be paid as costs, but such demand shall not be necessary or essential to the validity of proceedings to make collection by law.
(Code 1907, §1318; Code 1923, §2133; Code 1940, T. 37, §679.)