Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-01-27

II 1t has been served, the judge or chan
eellor 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 assist
ance, gives the information, or testifies
as required by law.
Sec. g. Be 1t further enacted, That the
county tax commissioner is hereby re-
quired to inspect the assessment lists and
books of the tax assessor and to call the
attention of said assessors to any errors
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 errors in
said lists and books pointed out to him
by tbs tax commissioner, and for each
parcel of land which has been insufficient
ly described or misdescribed and of
which the commissioner shall furnish
the assessor with a proper description,
the commissioner. shall be paid a fee of
one dollar, to be assessed and collected as
a penalty against the tax payer for inn
properly describing his land. If the tax
commissioners shall fail to satisfy the
court or board that the tax payer INSULT
ciently described or misdescribed any
taxable property, then the said tax COM
missioner shall be taxed with all cost in
said proceedings, including pay for the
tax payer, same per diem and mileage as
Is now allowed by the general law for
witnesses attending circuit court to be
deducted from any money Oue Sdlu ldX
commissioner, and if 1t appears to said
court or board that such insufficient or
misdescriptbon was the fault of the tax
assessor, than said tax assessor Shall be
taxed with such cost, to be deducsd from
any money of said tax assessor.
Sec. 10. Be it further enacted, That af-
ter the first Monday in May it shall be
the duty and right of the tax commits
sioner to make any assessments for the
current year, which the tax asses sor may
have failed to assess prior Ito said date,
and 1t is hereby made the duty of the
tax assessor to enter said supplemental
assessments so made by the tax commits
sioner, with the penalties in his regular
book of assessments, under the heading,
to be made by him, of Assessments by
Tax Commissioner" which said assess
ments so made in the original book shall
be returned by the tax assessor with
his other assessments, and follow and
conform with the due course of law pre-
scribed for them. Said tax commissioner
shall be paid a fee of 10 per centum on all
taxes which may be collected upon the
assessments made by him, to be added to
such assessments as G. penalty.
Sec II. Be 1t further enacted, That
when said county tax commissioner shall
be engaged in examining the assessment
lists and books as provided for in section
of this act, If he shall find or it shall
otherwise come to his knowledge that
any person or property has been assessed
it shall be his duty to make an additional
assessment against such person or prop
erty, and to return the same to the court
of county commissioners or other court
or board having charge of this subject,
at the next succeeding term thereof,
which court or board shall hear said tax
commissioners upon such under-valua-
tion, and If they are reasonably satisfied
that such under-valuation exists, then
they shall give notice, try and dispose of
4 II. &c to- hnn no n
der-valuation and as provided for In sec
zion 5i2 of the code of 1885, provided that
no tax payer shall be required to have the
value of his assessed property passed up
on by the court or board more than one
time during one year. Tax commission
ers shall receive 10 per centum of the tax
arising from such additional assessments.
Sec. 12 Be 1t further enacted, That it is
the especial duty of the tax commissioner
to cause escaped taxes to be assessed
and collected and he shall have all the
powers for the purpose Of making assess
mentS now given to the assessors and col
lectors Whenever he shall discover or it
shall come to his nowledge that any per
son or property, or firm or corporation,
has not been assessed with the tax or
taxes lawfully chargeable to such per-
son, propsrty, firm or corporation for the
current year or for any preceding year
not more than five years before that time,
he shall forthwith notify the assessor, If
sessment books and lists finally to the
judge of probate; and the tax assessor is
hereby required to assess such person,
property, firm or corporation as directed
by the tax commissioner and to enter
the same in his book under the head of
commissioners assessment of especial
taxes" But II such escaped taxes shall
come to the knowledge of the tax COM
missioner after said assessment books
and lists have been so delivered, then said
cd, hal hn a
collector of such escaped taxes, who shall
proceed forthwith to assess and collect
the same as provided In section 21, p.
16 of the acts 1867, and report the same
to the probate judge who shall enter said
assessment in the back of the book of as
sessments under the head of "commis-
sioner's assessment of escaped taxes"
and shall certify the same to the state
auditor, as required by said section of
said act, and said assessor or collector
when making said assessment shall add
to the taxes ten per centum as penalty
to be paid to the tax commissioner.
Sec. 10. Be 1t 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 PROFOUND
questions as the tax assessor has, and
any person. firm or corporation, or any
officer or agent thereof, failing or refus-
ing to answer such questions or to give
in his plaperty, 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 ques-
tions required to be propounded by the
tax assessor.
Sec. ID. Be 1t N,rther 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 agreed on,
with reference to the amounts received
by them, between said state commissioner
and said county commissioners; provided
That said state commissioner for himself,
including the travelling expenses for him
self and his deputies and for his clerks
and office expenses of all kinds. shall re-
ceiye not exceeding ten per cent of the
fees of the county commissioners in coun-
IN fha of