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

the assessor, at his second appointment.
in cities or towns of 900 inhabitants,
or over, shall remain at the place Of ap-
pointment for one week, for the purpose
or assessing taxes; and the assessor Of
Jemerson shall keep his office open at the
court house during the year, and the
assessor OF Barbour, Lowndes and Mar
engo counties snail keep an Office open
at some place in the county towns of said
counties, from the 1st of October of each
year, to the first of the following January,
and all assessors shall keep their offices
open during December, and the assessor
of Marengo shall keep his Office open
from Oct. ! to Jan. l.
Sec S. Be ii further enacted That 1t is
the duty of every person liable 10 taxa
tion 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 unto the assessor.
under oath. a full and complete list of all
the property of which he was the owner,
or in which he had any interest what
ever, 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 writ
ten demand his list of taxable property,
before the first day of February, the as
SCISSOR shall ascertain from inquiry or
otherwise, the property and other SUBJ
Jects of taxation upon which such person
is liable to be taxed to the best of his
judgment and add l per centum of such
value to the same as a penalty for nom
assessment which penalty shall not be
RENTED except upon proof made that the
delinquent tax payer was absent from the
| state and had no resident agent therein
| during the time for rendering assess
| ments, or when such tax payer labors
| under disability of minority, or is a luna
| tic, or upon proof that he was unable to
meet the assessor at his appointments BY
reason of sickness.
Sec. z. Be it further enacted, That
whenever the assessor while performing
the duties of his office, knows of, or
learns of any property, real or personal,
subject to taxation in his county, the
owner of which he does not know and
which is not embraced in any return
made him. prior to the first of February,
by any tax payer he shall assess the
value to owner unknown according to the
best information which he can obtain,
and shall add to the actual cash value
tnereof one per centum as a penalty for
nom assessment, which said penalty shall
not be remitted by the court of county
| commissioners, except upon proper show
ing by the tax payer that he was absent
| from the state, and had no agent in
| the state during the time for assessment,
| or that such tax payer labored under thel
| disability of minority, was insane. or was
disabled by sickness from attending the
tax assessors appointments: and when
the tax assessor finds any lot tract or
parcel of land that has escaped taxation
1t shall be his duty to assess such land to-
owner unknown, with brief statement
as to its situation relative to the lands
of the nearest known owner and in any
notice or advertisement or motion for a
decree of sale, it shall he described as so
assessed, and the assessor shall be en-
titled to the same fees for making such
assessments as for demands made by him
on tax payers. In such case lands lying
in one body shall be assessed as a whole,
unless the assessor has reason to believe
| that they belong to different owners in
a no nd lxip in ono
| body and supposed to belong to the same
owner must be included in one assess
/ ment; and no fee shall be allowed the
| assessor for any assessment made in dis
| regard of this provision but the assess
! ment is not for that reason invalid. But
| no lands shall be assessed to owner un-
known until the assessor shall have made
a demand upon the person. If resident of
the county, to whom said lands or prop
erty have been assessed, and said ASSESS
or shall make diligent inquiry to ascer-
tain the name of the owner of said lands
or other property.
Sec 8. Be it further enacted,
other subjects of taxation and the
property exempt from taxation shall
be entered by the assessor upon
blank assessment list in the form pre-
scribed by the auditor, with a full de-
scription of all property shown therein;
and the assessor shall ascertain the value
| of each item or subject of taxation. and
| column upon such assessment lists. and
| the assessor shall also enter in appro-
| pirate columns, upon such lists, the
amount of state county and special taxes
on the aggregate of all real and-personal
property, separately.
Sec. 3. Be it further enacted, That such
assessment lists shall be, by the assessor,
delivered to the court of county COM
missoners. or other court of like jurisdic-
ton, for examination in connection with
the book of assessments, together with
such supplemental assessments as he
may make on or before the first Monday
in June of each year, for examination by
such court.
Sec. 10. Be it further enacted, That tho
assessor each year, while making his as
sessments, shall note in the poll tax
books, and on the assessment lists, the
township and range, or school district,
| in which each person liable for poll tax
resides; and he shall also note in each
| poll tax book the number of each race,
! in each township or school district, la
| BILE to poll tax.
! Sec IL Be it further enacted, That for
| the services rendered by the assessor,
in respect to the land book. IL he has writ
| ten the book in ink and entered the names
| of all tax payers in those cases where two
| or more parties pay on same tract of
| land, he is entitled to compensation to be
| allowed by the court of county commits
sioners, and paid by the county as fol-
| lows: In counties whose population does
| not exceed 10000 inhabitants, not more
| than $50; in counties whose population
exceeds 10000 inhabitants and does not
| exceed 1000, not more than S75 in coun-
| ties whose population exceeds 10000 in
| habtants and does not exceed 10000, not
| moro than s100; in counties whose popul2-
| ton exceeds 10000 inhabitants and does
! not exceed 40,000, not more than SIPS; In
counties whose population exceeds 10000
| inhabitants and does not exceed $4,000.
| not more than $3.50; in counties whose
| population exceeds 10000 inhabitants, not
| more than 5000.
Sec. II. Re it further enacted. That Sec
tions s. g. T. s. 0, 10, II, II, 15, 90 81. 50. SO,
| "a and 35 of an act, entitled IAN act TO
| amend the revenue laws of the state OF
| Alabama, approved Feb. 1S 1896" be and
| the same are hereby repealed.
Sec. 49, Be it further enacted, That for
| the performance of their duties under this
| act, the court of county commissioners,
| or other courts having like jurisdiction in