Birmingham state herald., 1897-02-05
PUBLIC LAWS.
ANAcT.
H. 5s5.

No. 204. AN ACT. H. 5s5 To provide for the more efficient assess
 ment and collection of taxes in the state
 of Alabama.
 Section l. Be it enacted by the general assembly of Alabama, There shall be ap- pointed by the governor state tax com missioner and by said state commissioner there shall be appointed subject to the ap-
 proval of the governor, one county tax commissioner for each of the counties of this state. Said appointments shall be
 made as soon as practicable after the passage of this act, and the term of office of the first appointees shall expire on the first Monday in January, 1901, or as soon thereafter as their successors are appoint
 ed and qualified. Subsequent appoint ments shall be made in the month of Jan uary, 1901, and every four years there after, and the term of office of said tax commissioners shall be for four years and until their successors are appointed and qualified.
 Sec. 2. Be it further enacted, That any of said tax commissioners may be re- moved at any time, by the governor, at his discretion, for inefficiency, mAlfeas- i anee or misfeasance in office. Vacancies l in the office of state commissioner shall be filled by appointment by the governor, and in the office of the county comnis- sionersby appointment by the state com
 missioner, with the approval of the gov ernor. Ns Sec. B. Be 1t further enacted, That no ] salaries or fees shall be paid to said off, fieers out of the treasury of the state or counties, or out of any public fund what ever, but their compensation shall be al- lowed to them out of escaped delinquent and back taxes, licenses and penalties as | hereinafter provided. r Sec. 4. Be it further enacted, That it l shall be the duty of the state commission 1 CT to prepare and submit to the auditor, l to be by him submitted to each session, of the general assembly at the commence ment ot said session, assessment and rev enue bills or such amendments to exist ing tax laws, as may be necessary or ex- pedient; Provided, said commissioner shall receive no compensation for this service.
 Sec. 5. Be 1t further enacted, That it shall be the duty of the state tax commits sioner to work under the supervision of the auditor, as other tax officers are re- quired to do by section 613 of the code; the clerks and deputies of said state tax commissioner ana county commissioners shall work under the direct supervision and direction of said tax commissioner. Sec. 6. Be it further enacted, That it shall be the duty of tax commissioners appointed by virtue of this act to aid the revenue officers of the state, in the collec- tion of escaped, delinquent, back taxes and licenses, in discovering and report-
 
 penalties and costs, all evasions or viola tions of the revenue laws of this sta te and in the pertecting of all tax titles made under the laws of this state; the intent and purpose of this act being that said officers are to be the direct and special agents and attorneys oi the state and counties, in the enforcement of revenue laws.
 Sec. '. Be it further enacted. That said commissioners shall scrutinize the li- ne q nd f1r11c l,aat in ha off ioa of the judge of probate and if it shall be reported to any commissioner or come to his knowledge that any person, per sons firms or corporations have failed or refused to take out licenses as required by law, said commissioner is required to report the same to the judge of probate, who shall forthwith cite such delinquent to appear before him and take out such license. If such delinquent shall still fail and refuse to take out license, said com missioner is hereby required forthwith to institute or cause to be instituted criminal proceedings against such delinquent be- fore any court having Jurisdiction or the offense In case Of emergency said com missioner must commence the criminal prosecution in the first place. For per forming the duties required by this sec ton the commissioner is entitled for each case so brought before the probate judge to be paid by the delinquent in addition to the license. 10 per cent. on the amount of the license so collected from each de- lnquent. And if criminal prosecution shall be commenced, either by affidavit or indictment, said commissioner shall be paid 10 per centum of the penalty pre- scrbed in said case; said costs and pen alty to be paid in money.
 Sec. S. Be it further enacted, That the judge of probate, the sheriff and his depu- ties justices of the peace and tax collec- tors and tax assessors, are hereby re- quired to cooperate with said tax com missioners, to allow them full and free access at all times to all records, books, affidavits assessment lists and papers in their said offices. to the end that all per sons and property and occupations re- quired by law to be licensed or taxed may be fairly, fully and equitably assessed, and that no person, firm or corporation may escape just burdens of taxation. Any officer failing to perform his duty under this section shall forthwith be re- ported by said commissioner to any su- preme court circuit or city court judge CT chancellor, who shall immediately issue a rule to said officer to show cause why he should not be committed to jail as for contempt. On the day fixed in said rule, if 1t has been served, the judge or chan cellor must examine said officer, clerk or witness if he appears, and unless some lawful reason is shown for such default or refusal, must commit such offending person to jail until he renders the as- sistance, gives the information, or testi- fies as required by law.
 U. county tax commissioner is hereby re- uuired to inspect the assessment lists and books of the tax assessor and to call the attention of said assessors to any er- TOTS of description, of form or substance which might affect the title to property sold for taxes, and the tax assessor shall correct all misdescriptions and errorssm said lists and books pointed out to him by the tax commissioner. If the tax commissioner should fail to satisfy the court or board that the tax payer insliffi- ciently described or misdescribed any taxable property, then the said tax com missioner shall be taxed with all cost in l the proceedings, including pay for the tax payer, same per diem and mileage as is | now allowed by the general law for wit | nesses attending circuit court to be de- ducted from any money due said tax com- | missioner, and if 1t appears to said court | or board that such insufficient or misde- | scription was the fault of the tax asses | sor then said tax assessor shall be taxed 1 k11 1.1 1n1x f1S f-1x.