Birmingham age-herald., 1895-07-23
Music at East Lake. 5-2o-tf
IT IS IMPORTANT
This Letter of Auditor Purifoy With Reference to the Powers and Duties of Equal
 izing Boards.

Montgomery, July 22.-(Speclal.)-In following letter from Auditor Purifoy will give the various county boards of equalization some good pointers:
 Montgomery, July 22, 1895. T. c. Key, Tax Assessor, Chambers County,
 Blackman, Ala
 Dear Sir: Replying to your favor of the 10th instant: You ask: Are the coun- ty boards of equalization to be governed by the valuations fixed by the city ap- praisers on city property? Has the coun- ty board of equalization any right to change any valuation fixed by the city appraisers after the city appraisers have made oath and filed with the county as- sessor, as required by law, without evil dence sufficient to prove that the city appraisement was wrong? Is not the oath of the city appraisers, filed with the assessor, equal to the same testimony of the same two witnesses and can 1t not be used as evidence before the county board, without summoning the other two, or the same two witnesses, before the county board in behalf of the State?"
 Under the provisions of section 1 of an act approved February IS, 1895, "To amend the revenue laws of the state of Alabama" municipalities in the state having 1000 or more inhabitants, as shown by the last census, two appraisers of property situated within the corporate limits of such municipal corporation were required to be appointed by the municipal authorities of such municipal ity to aid the assessor "in appraising the property listed for taxation by the coun- ty tax assessors within said corporate limits; provided, that the cities of Bir- mingham and Montgomery may appoint five" Sections 2, and of this act reg ulate the duties of such appraisers, and it is very evident that they were intend- ed to act in conjunction with the tax as- in fxyit, fnNy oit erty, without supplanting the county boards of equalization provided for in section of the act in their jufiS- diction over such property.
 The county boards of equalization sit in the capacity of courts, with judicial power to inquire into and correct errors in all assessments and equalize all taxes in the county without regard to the au- thority making the assessment, except such assessments as are made by the board of assessment of railroad and tele- graph property, provided for in section 497 of the code, as amended in acts of 1890-91, 493; see pages 103 to 107, inclusive, revenue code of 1895: section 3l, page 33. revenue code. provides that the county board of equalization will convene at the court house of the county on the first Monday in May (second Monday in July of the current year. under a provision contained in section 43 of the same acD, and shall rigidly examine each assess ment list, ana compare all SucH lStS CdIt- fully with the book of assessment and institute inquiry as to the correctness of any assessment of real or personal property or other subject of taxation, and if upon inquiry any assessment, whether made by the tax payer, his agent or by the assessor, is supposed not to be full and complete, or the property as- sessed at less or more than its actual value or that property has been omitted that should have been assessed, the said board of equalization shall enter the same on a docket to be kept for that purpose by said board in the name of the state og Alabama as plaintiff and the tax payer as defendant" It will be seen that this provision requires that the county boards of equalization shall rigidly examine each assessment list, and institute in- ouiry as to the correctness of any assess ment of real or personal property,or other subject of taxation,' exempting no as- sessment list from examination, and no assessment of real or personal property, or other subject of taxation, from inquiry as to it's correctness.
 The county boards of equalization can not legally accept the action of the ocun- ty tax assessors and city appraisers on the yaluatio of the city property under the Jurisdiction of such appraisers as final It is the legal duty of the foment to review the work so performed by the city appraisers as much so as that of the assessor alone, notwithstanding the fact that the city appraisers have filed the