Birmingham state herald. (Birmingham, Ala.) 1895-1897, 1897-02-23

the duties of his office, knows of. or
learns Of any property, real or personal.
subject to taxation IN his county, the
owners of which he does not know and
which is not embraced In any rsturn
made him, prior to the first of Febru-
airy, 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
thereof per centum as p=nally FOR
non-assessment, which said penalty shall
not be remibted by the court OF county
commissioners, except upon proper show
ing by the tax payer that he was alb
sent from the STATE and had no agent. in
the state at the time of the assessment,
or that such tax payer labored under dis
abilities of minority, was insane or was
disabled by sickness from attending the
tax assessors appointments; and Wh=n
the tax assessor finds q lot, tract or par
eel of land that has escaped taxation,
1t shall be his duty to assess such land
TO owner unknown, and in any notice
or advertisement or motion for a decree
of sale, it shall be described as so as
sesSed; ard the assessor shall be entitled
to the same fees for making such assess
ment as for demands made by him ON
tax payers. In such case lands lying
in one body other than lands plated and
divided into lots shall be assessed as a
whole, unless the assessor has reason to
believe that they belong to different own
ers, in which case all the lands lying
in one body and supposed to belong to the
same owner must be included in one as
sessmenE and no fee shall be allowed
the assessor for any assessment made in
disregard of this provision, but the as
sesSment is not for that reason invalid.
But no lands shall be assessed to owner
unknown, until the assessor shall have
made a demand upon the person, If res
ident in the county, or by registered mail
of a nonresident whose address is know
to whom said lands or property were last
assessed. in the event said lands or prop
erty have been assessed and said assessor
shall make diligent inquiry to ascertain
the name of the owner of said lands or
other property.
Sec 8. Be it further enacted. That the
taxable property and other subjects of
taxation and the property exempt from
taxation shall be entered or cause to be
entered by the assessor, upon blank as
sessment list, in the form prescribed by
the auditor, with a full description of all
property shown therein; and the assessor
shall ascertain the value of each item
or subject of taxation, and shall enter the
same in appropriate columns upon such
assessment lists, and the assessor shall
also enter, in appropriate columns upon
such lists, the amount of state county
and special taxes, on the aggregate of all
real and personal property separately.
And the assessor shall also make out a
pat DOCK OIL all real estate IN
his county on book to be prescribed by
the state auditor on which book the
name of each owner shall be entered on
the separate plat assessed to or by him
where the same is practicable, for which
book each county court of commissioners
of board of like jurisdiction shall pay IL
the price of the same be found by them to
be reasonab BILE, and shall also pay the as
SCISSOR for making out such plat book,
sum not exceeding one hundred dollars
in counties of twenty-five thousand in
habitants and upwards, and fifty dollars
in counties of less than twenty-five thous-
and inhabitants unless such plat book
has already been provided.
Sec. 8. Be 1t further enacted That such
assessment lists shall be by the assessor,
delivered to the court of county commits
sioners, or other court of like jurisdiction
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 the
assessor each year, while making his as
sessments, shall note in the poll tax
book, and on the assessment lists, the
township and range, or school district, in
which each person liable for poll tax re-
sides; and he shall also note in the poll
tax book the number of each race, in
each township or school district, liable
to poll tax. Tax assessors shall have until
the first Monday in July to deliver their
poll tax books to the judges of probate
Sec. II. Be it further enacted, That for
the services rendered by the assessor
in respect to the land bNk he is en-
titled to compensation to be allowed by
the court of county commissioners, and
paid by the county as follows. In coun-
ties whose population does not exceed
10000 inhabitants, not more than $50; in
LOT to-
900 inhabitants, and does not exceed 20
900. not more than SIS; in counties whose
population exceeds 10000 inhabitants and
does not exceed 10000, not more than 800;
in counties whose population exceeds
10000 inhabitants, and does not exceed
10000, not more than 1885, in counties
whose population exceeds 10000 fnhabi-
tants, and does not exceed $4,000, not
more than $3.50; in counties whose popula-
ton exceeds 10000, not more than $500.
Sec. -. Be it further enacted, That
sections S. 6. 7, g. 8. 10. IL, IL. ID, 80. 81 80,
80, "a, and 35 of an act entitled AN act
to amend the revenue laws of the state
of Alabama, approved Feb. IS, 1885," be
and the same are hereby repealed.
Sec. 10. Be it further enacted. That for
the performance of their duties under
this act, the court of county commission
ers, or other court having like jurisdfc-
ton in each county, shall hold regular
terms on the first Monday in June and
the second Monday in July of each year,
and such adjourned and special terms as
may be necessary; and such terms, reg
ular, adjourned and special, may contin-
ne until the business of the court has
been completed.
Sec. ID. Be it further enacted, That the
judge of probate, at term of such court,
commencing on the first Monday in June,
shall deliver to the court the book of as
sessments, the poll tax book. and all lists
of assessments, as received by him from
the assessor; and the court shall then
proceed to examine the same, and If they
are prepared according to law, the court
shall accept them; but the court must re-
!. fuse to accept any assessment lists not
returned in the manner prescribed by
law, unless 1t shall satisfactorily appear
that the prolonged absence, or the nom
residence of the tax payer, was the cause
thereof, and all assessment lists accepted
by the court must be alphabetically ar
ranged under its direction, and be care
fully preserved for reference for five
years. when they may be destroyed. The
court must also order notice to be given
for fifteen days by advertise ment in sv,me
newspaper published In the county, or If
there be none. by posting the same at the
court house door and two other public
places in the county that the book of as
sessments has been prepared and is ready