Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-23
ALABANA'S PUBLIC LAWS.
HSe72.

! No. $50. AN ACT. H.se72.
| To amend the revenue laws of the state
of Alabama.
section l. Be it enacted by the general
, assembly of Alabama, That sections L, 2,
and of an act entitled IAN act to
| amend the revenue laws of the state of
| Alabama, approved Feb. IS, 1885," be
| and the same are hereby repealed. ~.
Sec. 2. Be it further enacted, That the
| tax assessor shall be entitled to receive
| from the tax collector, out of the first
| moneys collected. for the state, giving
| him. duplicate receipts therefor. one of
which receipts shallsbe forwarded to the
auditor by the tax collector, the follow
| ing, commissions on the state taxes
| whether general or special assessed by
him a(but not on each separately to-wit:
| In counties where the state taxes assess
| ed do not exceed $12 900, the rate of COM
| mission shall be s per cent. on the first
| $1,000, per cent. on the second 81 900, and
| per cent. on the remainder. In counties
| where the state taxes assessed exceed
| $12,00O the commission shall be the same
up to $12GO0, and onall above $4,000 ~ per
cent up to 100000, and | per cent. ON the
| remainder. He shall also be- entitled to
| receive from the tax collector the same
| rates of commissions on the amount of
| county taxes, whether general or special
! (but not on each separately regularly
| assessed; carried up or extended on the
| assessment book, giving duplicate re-
| ceipts to the tax collector for all amount
so paid him. He shall receive per cent.
| OF the amount of general state taxes
| upon property assessed by him, which
| has escaped taxation in the previous
| year, such previous assessment not hav-
ing been made while he was assessor.
| He shall also be allowed commission of
E3 per cent. for making lists and keeping
nF 80 ,,l,
Istaxes which shall be paid ont of the poll
tsta1ses collected but no commission shall
lzbe allowed on polls which are ascertained
Ito be errors by the court of county COM
kmissioners or other court of like juris-
EdictiOn, on the report of errors submit
| ted to such court by the tax collector.
Sec. 3. Be it further enacted, That for
| making the demand on the tax payer for
his list of assessments and fer each as
| Sessment of property to owner unknown,
Istosbe charged to theatax payer, or prop
erty assessed and collecteds.with the
| taxes, the assessor shall be=entitled to
| SO cents to be entered upon the assess
| ment, but the assessor shall be only en-
| titled to one demand fee, against each
tax payer although such tax payer may
be assessed poll tax and also property
| tax. He shall be entitled to a fee OF 25
cents fer each notice issued from the
commissioners court or court of like
| jurisdiction, ard served or mailed by
him, the samesto be charged to the tax
| payer If the case made against such tax
| payer be sustained, and to be added to
| such tax payers assessment, but in cases
where the state fails before the court OF
| county commissioners, he shall receive
| no fees. For serving each subpoena for
| state witnesses, issued by order of the
| court of county commissioners, or other
| court of like jurisdiction,4th the tax assessor
shall be entitled to receive 25 cents, to be
taxed against the defendant and collected
with the taxes, If the state preyails;s and
he is entitled to a fee of so cents from
| each delinquent, who at any tfme,- after
the list day of January, makes his return
at the office of the assessor, whether he
! has made any demand on such deln-
quent or not-provided, That the tax as
| SCISSORS of Mobile and MONTGOMERY .coun-
ties shall be allowed to charge fee after
the completion of his sittings.
Sec. 4. Be 1t further enacted, That the
| assessor shall give at least twenty days
| notice by advertisement in, a newspaper
| if there be one published in the county,
| and by bill posted at five or more public
| places in each election precinct, of the
time when, and the place where he will
| attend to assess the taxes. He shall visit
| each precinct twice at least thirty days
| apart. and remain there once each time
| from oclock a. M, until O'Clock p. m.
| Upon failure of the tax assessor to
give the notice required by this section,
or to attend any appointment made by
him, in any precinct, he shall, after legal
| notice, fill new appointments, or forfeit
| all claims to fees from such persons in
such precincts as were disappointed by
his non-attendance. but he shall not be
| entitled to fees for their failure. to at
| tend the second appointment from per-
sons who attended the first. But the as
| SCISSOR, at his second appoin tment, in
cities or towns of 1000 inhabitants or
| over, shall remain a t the place of appoint
| ments for one week, for the purpose Of
| assessing taxes, and the assessor of JEFF
| ferson county shall keep his Office open
| at the court house during the year, and
| the assessors of Barbour, Lowndes, Ma
| rengo Chambers, Pickens and Gilmore
| counties shall keep an office open at some
! place in the county towns of said coun-
| ties. from the 1st of October of each year
to the 1st Of the following January; and
| the assessors Of Marion, Greene, Macon
| Marshall, Madison, Morgan. Etowah and
| Cu1lman, shall keep an Office open at the
court house, from December 1, to jan
uary l, in each year; and the tax assess
! ors of Perry and Hale counties shall
| keep his office at the court house of said
| county from December Is to January 1,
| inAeach year; and the assessors of the
several counties shall keep their offices
ppen during the month of January of
| each year. ~ss- -.-ss ~a.
Sec S. Be 1t further enacted. That it
is the duty of every person liable to tax
| alton in each election precinct to attend
| in person before the assessor. by the
first day of the second appointment in
the precinct Of the tax payers residence,
and then and there render to the asses
lsor, under oath, a full and complete list
I-ofzall the property of which he was the
~ewner, or in which he had any Interest
| whatever, or Of which he was, trustee,
| or agent on the first day of October of
| that year.
Sec 6. Be it further enacted, That hav-
| ing failed to procure, upon verbal or
! written demand from any delinquent his
| list of taxable property before the first
| Monday in February the assessor shall
| ascertain from inquiry or otherwise, the
| property and other subjects OF taxa
| ton. upon which such person Isl liable
! to be taxed, to the best of his informa-
| ton, and assess the samesat it's actual
| cash value to the best of his judgment,
| and add per centum of such value to
| the same as a penalty for nor-assess-
meft, which pena1tysh not be RENTED
| except upon proof made that The delin-
| quent tax payer was. absent from the
4 state and had no resident agent Herein
| during the time for rendering assess
1 Il TO- H.