The age-herald. [volume] (Birmingham, Ala.) 1897-1902, 1899-02-26

| bCSoihShA VI CSCdBGu ldAeS, anu Solu Juo5C
of probate shall certify the amount col
lected, and the items of property so
sessed in the form OF an abstract to the
! state auditor, and the collector shall be
chargeable with the same to the amount of
taxes due the state and county respectively;
provided, that in every case of assessment
under this section the tax payer, owner or
reputed owner of the property shall have
notice of such assessment before the same
| Is entered of record by personal notice or
notice left at his dwelling If he be resi-
dent or sojourner, in the county, or notice
by mall II he be nonresident or absentee,
and such notice shall state the amount and
describe the property which Is assessed to
him; and provided further that any tax
payer on giving notice to the tax commits
sioner shall have the right to have any
such assessment made by said commission
ers passed on by the court of county com
missioners or board of revenue, who at any
general or special term shall try and dis
pose Of such assessments so brought by
the taxpayer before them as In other cases
of assessments of escaped taxes reported to
them, and shall promptly proceed to allow,
modify or reject the assessment as the JUS
tice of the case and the evidence demand,
cision of such court to the circuit court of
the county or any court of similar jurisdic-
ton, as provided in cases of under-valua-
lions or correction of errors of assessments
Sec r. Be it further enacted, That in the
assessment of supplemental, back or es-
capped taxes as provided therein, tax COM
missioners shall have the same authority
to administer oaths and PROFOUND ques-
a tha fa.r
son, firm or corporation, or any officer or
agent thereof, failing or refusing to an
swer such questions or to give in his prop
erty' shall be liable to the same penalties
as provided where parties fail or refuse
70 give IN their property to the tax assessor
or answer the questions required to be pro-
pounded by the tax assessor All notices
or orders required to be served in proceed
ihss under this act shall be served by the
commissioners, or their deputies, who shall
pe' pau the same fees therefor are paid
to tax assessors for like services.
Sec 10. Be it further enacted; That the
county tax commissioners shall be entitled
to receive the fees provided by this act
from the tax collector, and the judge eff
probate, giving duplicate receipts therefor,
one OF which shall be forwarded to the au-
ditor. In lieu of the fees provided in sec
ton 10 shall be paid out of the state treas
ury salary of $240O a year, and state tax
commissioner shall give bond when requir-
ed by the governor, to be approved by the
governor and filed in the office of the au-
dftor of the state.
Sec 14-Be it further enacted, That 1t
shall be the duty of the tax commissioners
to attend the several terms of the probate
court, when the cases against delinquent
tax payers are triable, and, with the assist
ance of the tax collectors, represent the
state and county in such trials and to
make the examination of the assessment of
the delinquent to see that the property is
correctly described and assessed; of the
land book, to see that such property is not
assessed to any other person or to owner
unknown; of the books of the tax collector,
to see that the taxes on said property have
not been paid and are delinquent and that
the tax collector has reported to the judge
of probate that he was unable to collect the
taxes assessed against such land or the
owner thereof, without a sale thereof, that
notice to the delinquent has been made and
given aud served as required by law, and to
carefully examine all the steps precedent
and subsequent to the decree of the court,
in order that perfect and valid title may
be made. Upon making satisfactory /.oof
to the judge of probate that he has per-
formed the service required of him by this
section, the tax commissioner shall be en-
titled for each case where a decree shall be
rendered, to a fee of twenty per cent of
the amount of tax for which decree Is rem
dered but In no case to exceed ten dollars.
to be charged up as costs and collected and
paid now provided by law.
Sec. Is. Be 1t further enacted, That in
cases where an appeal is taken, either in
equalization or delinquent proceedings,
from the commissioners or the probate
court, or board of equalization, to the cir
cult court, or any court of the county of
similar jurisdiction, the tax commissioners
shall get up evidence, and have the wit
nesses for the state summoned; they shall
attend the trial and furnish the solicitor or
counsel employed by the state with brief
of the facts and the name of the witnesses,
and assist the solicitor in every way posi-
BILE.
Sec. 16. Be it further enacted, That said
state commissioner may appoint such cler-
zeal force he may need, but no salaries
are to be paid to said clerks out of the
state treasury, but said state tax commits
sioner must pay the same. The state tax
commissioner, with the approval of the
governor, may appoint one more depu-
ties, If he shall need their services; and
said commissioner, or his deputies, when
authorized by him, shall have the right,
with the consent of the governor or auditor
to bring suit by motion, attachment, gar
nishment, or otherwise against any delin-
quent revenue officer of the state or any
county, or their sureties for any state or
county moneys, not reported paid by
said delinquent, or any moneys, revenue,
cost or fees which have been wrongfully
certified. received, disbursed or retained by
said delinquent official, or any money or
revenue which were due and not paid to
the state or county. Said officials shall also
have authority, with the consent of the
governor or auditor to bring suit by at
tachment, punishment or otherwise, for
the state and counties of the state against