Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-01-27
STATE TAX COMMISSION
Seems Now Inevitable Despite a
Bitter Opposition
FULL TEXT OF THE BILL
Which Seems Destined to Become Law
Against the Wishes of Many.
CALLS FOR A GREAT MANY NEW OFFICES
And This Perhaps Occasioned the Bitter
Contention-Bills Introduced in Both
Houses-The Dispensary Bill
Passes the Senate.

Montgomery, Ala, Jan. 26.-(Special
pondence.) .)-One of the most i'm
portant bills of the entire session engag
ed the attention of the lower house this
morning for two hours The tax bill, in
troduced by Mr.. Mitchell, of Lauderdale,
having been made q special order for to-
day at II o'clock, provoked a lengthy
discussion and finally passed by vote
of so to a.
Passage of the measure was ably ad-
vocated by IMeador, of Marengo, and
Mitchell, of Lauderdale. The opposition
was led by Lipscomb and Greene, of
Jefferson, and McCollom, of Fayette.
1t was understood by the members that
this bill has the endorsement of the chief
executive of the state; in fact this was
stated by Mr.. Meador, in course of the
debate
Following is copy of the bill in its en-
tirety. There is now every reason to
believe that 1t will become law, al
though notice was given in the house to-
day that motion to reconsider will be
made tomorrow. Col. Altman, of Jeffer-
son, is possibly the bilPs most formida-
BILE opposer:
THE TAX BILL.
l.
assembly of Alabama: There shall be APP
pointed by the governor a state tax COM
missioner and by said state tax commits
sioner there shall be appointed subject
TO the approval Of the governor, one coun-
ty tax commissioner for each of the coun-
ties of this state. Said appointments
shall be made as soon as practicable af-
ter the passage of this act, and the term
of office of the first appointees shall ex-
pire on the list Monday in January, 1901,
tl1a.r ftOro oe lfntY1 ccfaT--
are appointed and qualified. Subsequent
appointments shall be made in the month
of January, 1901, and every four years
thereafter, and the term of office of said
tax commissioners shall be for four years
and until their successors are appoint
ed 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 fneffciency, malfeas-
ance or misfeasance in office. Vacancies
in the office of state commissioner shall
be filled by appointment by the governor,
and in the office of the county commits
sioners by appointment by the state COM
missioner, with the approval of the gov
ernor.
Sec. 8. Be it further enacted, That no
salaries or fees shall be paid to said Of
ficers 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 Lnem out Oh eSCdpeu, QelIHqueHt
and back taxes, licenses and penalties as
hereinafter provided.
Sec A. Be it further enacted, That it
shall be the duty of the state commits
soner to prepare and submit to the audi
tor to be by him submitted to each of
the general assembly at the commence
ment of said session, assessment and
revenue bills or such amendments to ex-
listing tax laws, as may be necessary or
expedient; provided, said commissioner
shall receive no compensation for this
service.
Sec S. Be it further enacted, That 1t
shall be the duty of the state tax COM
missioner to work under the supervision
of the auditor, as other tax officers are
required to do by section 618 of the code;
the clerks and deputies of said state tax
commissioner and county commissioners
shall work under the direct supervision
and direction of said tax commissioner.
Sec. 6. Be 1t further enacted, That 1t
shall be the duty of tax commissioners
appointed by virtue of this act to aid the
revenue officers of the state in the colec-
tion of escaped delinquent, back taxes
and licenses, in discovering and report
ing and prosecuting by civil and criminal
penalties and costs, all evasions or vio-
iations of the revenue laws of this state,
and in the perfecting 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
SDeclaI agents dHu dltOlucyS VI thN SldlC
and counties, in the enforcement of
revenue laws.
Sec. 7. Be 1t further enacted. That said
commissioners shall scrutinize the license
records and stubs kept in the office of the
Judge of probate, and If 1t shall be re-
ported to any commissioner or come to
his knowledge, that any person. persons,
firms or corporations have failed or re-
fused to take out licenses as required by
law, said commissioner Is required TO re-
r. .tn 10 ~
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 delin-
uuent before any court having jurisdic-
ton of the offense. In case OF emergency
said commissioner must commence the
criminal prosecution in the first place.
For performing the duties required by
this section the commissioner is entitled
for each case SO brought before the pro-
bate Judge to be paid by the delinquent
In addition to the license, ten per cent.
on the amount OF the license so collected
from each delinquent. And If criminal
prosecution shall be commenced, either
by affidavit or indictment. said commits
sioner shall be paid ten dollars to be tax
ed as costs in each case and ten per cent
um of the penalty prescribed in said
case; said costs and penalty to be paid
In money.
Sec g. Be 1t further enacted, That the
judge of probate, the sheriff and his depu.
ties justices of the peace and tax col
lectors and tax assessors are hereby re-
uuired to cooperate with said tax COM
missioners, to allow them full and free
access at all times to all records, books,
affldavits, assessment lists and papers in
their said Offices, to the end that all per-
so.is and property and occupations re-
1ox tn Il or IN rod
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-
prene coIlrf circuit cdlfrt fIldge or chan