The State guard., 1848-04-11

equalization for the State, whose duty it shall be, carefully to examine and compare one with another, the annual assessment books, as returned to the Comptrollers' office from the several counties of the State; and if upon such examination and comparison, or by any other reliable infor- nation, there shall be brought to their mo- tice any material important omissions or discrepancies, or abuse in the valuation and assessment of any particular species of taxable property in any county in this State, said board shall have the same cor rected, either by ordering re-valuation by the former assessors, or by appointing a special agent for that purpose, which agent shall be allowed such compensation, as may be fixed or agreed on by said board.
 | SEC. 3s. And be tt further enacted, That if the taxes in any county shall have been collected on any property, which in the judgement of the State board of equal. izatior shall have been valued and assess. ed too low, the Comptroller of Public Ac- counts, upon report thereof from said board of the deficiency of Tax by reason of such undervaluation, shall issue his warrant to the Commissioners Court of such county, directing and requiring them to collect the amount of such def- ciency; which said Court shall levy such a per centum on the amount of the next annual assessment of tax for their county, as will make good to the State the deficit caused by such undervaluation and if any Court shall refuse, or fail, 70 obey any such warrant of the Comptroller of Pub- lie Accounts, each member thereof so re- fnsing or failing, shall forfeit and pay to the use of the State, a fine equal to one- third of the amount of deficit directed by such warrant to be levied, to be recovered on motion of the Attorney General be- fore the Circuit Court of Montgomery county, or on motion of the Solicitor, in the Circuit Court of the county where the Commissioners may reside, on proof of fifteen days notice to the party moved against; and the Comptroller shall, from time to time, reissue his warrant to said Commissioners Court, until the amount shall be levied and collected as the law re- quires.
 SEC 39. And De t further enacted, That real estate, of which there is no per- son in possession, and the owner whereof cannot be ascertained, shall be assessed to "owner unknown" and if the tax there. on be not paid as required by law, the col lector shall sell so much of said land as may be necessary to pay the taxes due ] and the costs ofsale; and every such sale shall be governed by the same rules, and subject to the same conditions as other sales of real estate, for the payment of | taxes. SEC. 40. And De tt further enacted, That the lands of decedents shall be as- sessed to his or her estate, until it shall , appear on record in the office of the Clerk of the County Court of the county where the land lies, to whom such land ought to be transferred on the assessment books, and in the meantime, the personal pro- perty of the estate shall be liable to dis tress for the payment of taxes due thereon.
 SEC. Al. And be t further enacted, That if there shall come to the knowledge of any tax collector, or assessor, any real estate that has not been regularly given in, and taxes paid thereon for former years, it shall be the duty of such collector, or as- sessor, to assess and charge to the person emitting to pay the tax in arrears the full amount of taxes for as many years, as he is in arrears Provided, nothing herein contained shall be SO construed as to inter- ferc with the title of any bona .fde pur. chaser: And propided further, no com. pensation of arrearages shall extend fur ther back than the first day of January, l643.
 SEC. 42. And De t further exacted, That it shall be the duty of each assessor and collector, strictly and diligently to in. quire how far the taxes of former years have been assessed and paid on the real estate in their respective counties of dis tricts. And they shall also make like in- quiry as to personal property; and if there l, be any found. that has not been regularly assessed, and the taxes thereon paid as required by law, such personal property shall be assessed and charged with all arrearages of taxes due thereon which shall be collected, as is provided in similar cases of default or omission in the real es. tate, out of the party guilty of such default or omission.
 SEC. 43. And be t further enacted, That ifany person shall give into the as- sessors, false list qg account, of any pro- perty, under his or her management in his or her possession, with intent that the payment ofthe just assessment or rate of tax on any property may be avoided, such person shall forfeit and pay fine of not less than one hundred, or more than one thousand dollars, upon conviction thereof by indictment before the Circuit Court of the county where such false accounts was given. or if in Mobile county, before the Criminal court ofsaid county, to be assessed by the jury trying the same. SEC. A. And De t further enacted, That if any person who ought to be as- sessed by virtue of any revenue law ofthis State, shall by removing his or her effect, or shall, by fraud or device, avoid the pay [ Al -