Birmingham state herald., 1897-02-05

NbdAt Oi Dldlu hSoA eeAAA i0e SS--- missIoners upon such under-valuatipn and if they are reasonably satisfied that such under-vaiuation existsC then they shall give notice, try and dispose Of suth assessnent5. as in other casts of under valuations and as provided for in section 512 of the code of 1886: Provided That no tax payer shall be required to have the value of his assessed property passed upon by the court or board more than one time during one year. The. commits sioners shall receive 10 pereentum of the tax arising from such additional assess ments.
 Sec 12 Be it further enacted, That it is
 the special duty of tax commissioner to cause escaped taxes to be assessed and collected, and he shall have all the pow CTS for the purpose Of making assess ments now given. to the assessors and collectors Whenever he shall discover or it shall come to his Knowledge that any person or property, or firm or cor poration, has not been assessed with the tax or taxes lawfully dhargeable to such person, property, firm or corporation fer
 the current year or for any preceding year not more than five years before that
 time, he shall forthwith notify the as sessor, if such assessor has not delivered
 his assessment books and lists finally to
 the judge of probate; and the tax assessor
 is hereby required to assess such psr- son. property, firm or corporation as d1- rected by the tax commissioner and to
 Anter the same in his book under the head of Commissioners Assessment of Escaped Taxes" But if such escaped taxes shall come to the knowledge of the tax commissioner after said assessment books and lists have been so delivered, then said tax commissioner shall notify the tax collector of such escaped taxes, |, who shall proceed forthwith to assess and l collect the same a9 provided in section 2l, D. IS of the acts 1S86-S7, and report the co to ba ohot ta i1dpa wi cha1l ter said assessment in the back of the
 book of assessments under the head of Commissioners Assessment of Escaped Taxes" and shall certify the same to the state auditor, as required by said section of said act, and said assessor CT collector
 when making said assessment shall add
 to the taxes 10 percentum as penalty to be paid to the tax commissioner.
 But this penalty shall not apply to per sons or property which has escaped ,as- sessment prior to the first day of Febru- ary, 1S96 so as to be added to such as- sessment but the commissioner shall re- ceive his commissions out of the taxes assessed. Provided, that in every case of assessment under this section the tax
 payer, owner or reputed owner of the property shall have notice of such assess ment before the same is entered of record, by personal notice or notice left at his dwelling if he be resident or sojourner
 in the country or notice by mail if he be a nonresident or absentee, and such mo-
 tice shall state the amount or describe
 the property which 1t is proposed 10 be assessed to him.
 Sec. 13. Be it further enacted, That in the assessment of supplemental, back or escaped taxes as provided herein, tax commissioners shall have the same au- thority to administer oaths and propound questions as the tax assessor has, and any person, firm or corpora ton, or any officer or agent thereof, falling or refus- ing to answer such questions or to give in his property, shall be liable to the same penalties as provided where parties fail or refuse to give in their property to the tax assessor or answer the questions required to be propounded by the tax assessor.
 Sec. IA Be it further enacted, That county tax commissioners shall be en- titled to receive the fees provided by this act from the tax collector and the judge of probate, giving duplicate receipts therefor, one of which shall be forwarded to the auditor. And the state commits sioner as compensation for the duties provided herein and for organizing and continuing in practical working order the efficient enforcement of the revenue laws as provided herein, shall receive from the county commissioners to be appointed by him a certain portion of the fees ac- cruing to said county tax commissioners to be agreed on, with reference to the dINOuHLS ItCtlNeu Dy lucIil, DClWCCl Solu state commissioner and said county com missioners; provided, that said state commissioner for himself including the travelling expenses for himself and his deputies and for his clerks and office ex- penses of all kinds, shall receive not ex-
 ,ceading 10 per cent of the fees of the county commissioners in counties which, according to the census of the UnitedStates then last preceding, do not exceed 10000 population; and in counties of over 10000 population and not exceeding 20,O00 popu- lation he shall receive not exceeding 15 per cent. of said fees; in counties of over 20000 and not exceeding 30,000. 20 per cent; over 30, 900 and not exceeding 10000, 25 per cent; over 40,00 and not exceeding 50000, 30 per cent; over 50,000 and not ex- ceeding 60000, 35 per cent; over 6o,OOO and not exceeding 10000, 40 per cent; over 10000 and not exceeding 80,000, 45 per cent, and over S0,000 50 per cent of the fees; and said county tax commissioners shall give bond when re- ouired by the state commissioner, to be approved by the judge of probate and filed with the auditor, for the perform ance of their duties and the prompt pay
 nent to him of his portion of the fees accruing to him as provided herein.
 Sec 15. Be it further enacted, That it shall be the duty of the county tax con- missioners to attend the several terms of the probate court, when the causes against delinquent tax payers are tria- ble, and, with the assistance of the tax collectors, represent the state and county in such trials, and to make an examine tion of the assessment of the delinquent to see that the property is correctly de- scribed and assessed; of the land book to see that such property is not assessed to any other person or to owner unknown; of the books of the tax collector to see that the taxes on said property have not been paid and are delinquent, and that the tax collector has reported to the judge of probate that he was unable to collect the taxes assessed against such land or the owner thereof. without a sale thereof, that notice to the delinquent has been made and given and served as re- ouired by law, and to carefully examine all the steps precedent and subsequent to the decree of the court, in order that perfect and valid title may be made. Upon making satisfactory proof to the judge of probate that he has performed the service required of him by this sec tion the tax commissioner shall be en- titled for each case where decree shall be rendered. to a fee of 20 per cent. of the amount of tax for which decree is render ed, but in no case to exceed S10. to be nd nd