Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-10

ed or any Attachments, or deductions in
assessments are made at any time after
the collectors book has been, by the
judge of probate, turned over to the
tax collector, forthwith to notify such
tax collector of the same.
Sec. 20. Be ii further enacted That the
court of county commissioners shall nave
power to compel, at any time, the pro-
duction before Il, of all such books and
papers, as by law are required to be
made or kept by the tax assessor and
tax collector, relating to the revenue OF
the state or county.
Sec. q. BE 1t further enacted, That
1t shall be the duty of the court Of county
commissioners at the term commencing
on the first Monday in June, to levy the
amount of taxes required for the eX-
penses of the county for the current year,
not to exceed one-half of one per cent
on the value of the taxable property, and
the amount of other subjects of taxation
in the county as assessed for revenue to
the state as shown by the book of assess
ments, after il has been corrected.
Sec % Be it further enacted, That 1t
shall be the duty of the court of county
commissioners to provide a plat of the
county, unless such plat has already
been provided, showing by section, town.
ship and range all the lands in the coun-
ty. the nature thereof, whether agricul-
tural. mineral, grazing or timber and all
lots inscities or towns by their usual num-
be numbered with the numbers given in
the United States surveys, and such sec
tons or parts of sections as belong to the
United States, or to any corporation by
grant from the United States shall be
designated; but as the same from time
to time become private property by pur-
chase or otherwise. the fact shall be
noted on such plat. Such plat shall also
show the several sections or parts of
sections occupied by any railroad COM
pany as right-of-way.
Sec. %. Be it further enacted That
when the court of county commissioners
or other court of like jurisdiction has
completed its examination of assess
ments. and after the county taxes have
been levied. and the assessor has cor
rected his book of assessments, in ac-
cordance with the decisions of such court.
and after the assessor has extended OPP
posites the name of each tax payer the
amounts of state and county taxes, and
other tax, If any, with which such tax
payer. is ehargeable, and has footed at
the bottom of each page the aggregate
amount of each of such taxes, carried his
fOptingS from page to page and shown In
conclusion the aggregate of each of such
taxes. the presiding officer of such court
shall certify on the book of assessments
that the same-h has been examined, cor
rected and allowed by such court and
1.-THE aFnount-of state tax is $...... and the
amount of county tax is and the
amount of special tax is $......, and the
! total amount of poll tax is $......, spec
| eifying the total amount of each of such
| taxes; and such certificate shall be the
/ warrant of the tax collector of the coun-
! ty. to proceed to collect such taxes in the
/ manner prescribed by law; If the poll tax
| or any part thereof has been assessed in a
| separate book from the property tax,
| the presiding officer shall certify on such
| poll book the amount of tho poll tax
| therein assessed, and such certificate
| shall be the warrant to the tax collector
| to collect such poll taxes.
| Sec. "a Be it further enacted, That
| when the book of assessments has been
| completed, as herein provided, the judge
| of probate must, without delay make out
| in duplicate, upon forms to be furnished
| by the auditor, complete abstract of all
| real and personal property, as contained
/ in the assessment book of his county,
| showing the total amount and value of
| each class of taxable property, and
| property exempt from taxation, and the
4 amount of tax on each item extended in
| a column, and statement of the polls in
| his county, and the amount of tax there
on, one of which he must forward to the
auditor, not later than the LIST of Sep
TENDER of each year, and the other he
must deliver to the tax collector by said
date. The auditor shall report to the
governor any judge of probate. who, for
ten days after the time required, has
failed to forward to the auditor the alb
| stract of assessment of his county, and
| the governor shall forthwith require of
| such judge Of probate an official report of
| the cause of such failure.
Sec. %. Be it further enacted, That the
| collector shall be entitled to receive per
! cent of the poll taxes collected by him,
| and the same per cent. from all escaped
| taxes (other than poll taxeS) assessed and
| collected by him.
| Sec. &c. BE it further enacted. That for
| making actual demand on delinquent tax
payers, the collector shall be entitled to
| receive q fee Of so cents from each tax
| payer on whom such demand is made,
which shall be charged against such tax
payer and collected for the use of the col
lector in the same manner and by the
same means as taxes are collected, but
| he shall charge only one fee against each
| tax payer although such tax payer may
| be assessed a poll tax and also a tax on
property. For making a levy on and sale
| Of personal property, for the collection OF
| taxes, the collector shall be allowed a fee
of 81. to be collected out of the property
and in addition thereof, he shall be au-
/ thorized to collect out of such property
the actual expenses of keeping and NOV
ing the same to the place of sale, provided
| that the collector may sell any personal
property levied on at any place in the
precinct. that he may determine. or may
move the same to the court house of the
county for sale. For the levy on and sale
of tract, parcel or lot of land assessed
to one owner, or to owner unknown, the
collector shall receive a fee of so cents
in addition to the demand fee on such
delinquent tax payer, the said fees to be
made part of the decree of sale, and col
lected with the taxes due on the land sold
| or levied on for sale.
Sec. 81. Be it further enacted, That af-
ter the collector has completed his APP
pointments, he must make a personal
demand in writing, upon delinquent tax
payers, or their agents. charged with
the duty of paying their taxes, wherever
they may be found, for the amount OF
their taxes and fees; and when unable
to find them, he shall leave such demand
| at their places of business or residence;
and it shall be the duty of such delin-
quents forthwith to pay the taxes and
/ fees assessed and charged against them
Sec. IS. Be it further enacted. That on
| all delinquent taxes there shall be paid
by the tax payer. as penalty, s per cent
| interest.
Sec. %. Be It further enacted. That the
proceeds arising from the sale of personal
| property, when sold for the payment of
! delinquent taxes, shall be applied to the