The age-herald. [volume] (Birmingham, Ala.) 1897-1902, 1899-02-26
GENERAL LAWS
tcontlnued From Page Twelve.)

for the faithful performance of their duties.
Sec. 4. Be 1t further enacted, That it shall
be the duty of the state tax commissioner
to prepare and submit to the auditor, to be
by him submitted to each session of the
General Assembly at the commencement of
said session, assessment and revenue bills
or such amendments to existing tax laws,
as may be necessary or expedient provid-
ed, said commissioner shall receive no COM
pensation for this service.
Sec 5. BE 1t further enacted, That 1t shall
be the duty OF state tax commissioner to
work under the supervision Of the auditor,
as other tax officers are required to do by
section 4109 of the code; the clerks and
deputies of said tax commissioner and
county commissioners shall work under the
direct supervision and direction of said
state tax commissioner.
Sec 6. Be 1t further enacted, That 1t shall
be the duty of tax commissioners appoint
ed by virtue OF this act to aid the revenue
officers of the state in the collection of es-
capped, delinquent, back taxes and licenses,
in discovering and prosecuting by civil and
criminal penalties and costs, all evasions or
violations of the revenue laws of this state,
and in the perfecting of all tax titles made
under laws of this state. The intent and
purpose of this act being that said officers
are to be the direct and special agents and
attorneys of the state and counties in the
enforcement of the revenue laws.
Sec. 7. Be 1t further enacted, That said
commissioners shall scrutinize the records
and stubs kept in the offices of the judges
of probate, and if it shall be reported to
any commissioner or come to his knowledge
that any person, persons, firms or corpora
ton have failed or refused to take out
licenses as required by law, said commits
sioners are required to report the same to
the judges of probate, who shall forthwith
site such delinquent to appear before them
and take out such license. If such delin-
quent shall still fall and refuse to take out
license, said commissioners are hereby re-
quired forthwith to Institute or cause to be
instituted criminal proceedings against such
delinquent before any court having juris-
diction of the offense. In case of emer-
,ency said commissioners must commence
the criminal prosecution in the first place.
For performing the duties required by this
section the commissioners are entitled for
each case so brought before the probate
Judges, to be paid by the delinquent In adj
dition 10 the license, ten per cent. on the
amount of the license so collected from
each delinquent And if a criminal prose-
eution shall be commenced, either by in
formation or Indictment, said commissioner
shall be paid ten per centum of the penalty
prescribed in said case; said costs and PEN
alty to be paid in money, but in all pro-
ceedings under this section, said licenses
shall not be delinquent before the 18th day
of January in each year.
Sec 8. Be it further enacted, That the
Judges of probate, the sheriff and his depu-
ties. justices of the peace and tax collec-
tors and tax assessors, are hereby required
to cooperate with said tax commissioners,
to allow them full and free access at all
times to all records, books, affidavits
sessments lists and papers in their said
offices, to the end that all persons and
property and occupations required by law
to be licensed or taxed may be fairly, fully
and equitably assessed, and that no per-
son, firm or corporation may escape the
just burden of taxation. Any officer fail
ing to perform his duty under this section
shall forthwith be reported by said COM
missioners to any supreme court. circuit or
city court judge or chancellor, who shall
Immediately issue rule to said officer to
show cause why he should not be commit
ted to Jail for contempt. On the day fix
ed in said rule, If 1t has been served the
Judge or chancellor must examine said Of
ficer, 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 assistance, gives the information, or
testifes, as required by law.
Sec. 8. Be 1t further enacted That after
the first Monday In May, 1t shall be the
duty and the right of the tax commissioners
to make any assessments for the current
year, which the tax assessor may have
failed to assess prior to said date, and 1t
is hereby made the duty of the tax assessor
to enter said supplemental assessment so
made by the tax commissioner, with the
penalties in his regular book of assess
ments, under the heading to be made by
him, of assessments by tax commissioner"
which said assessments SO made in the
original book, shall be returned by the as
SCISSOR, with other assessments, and follow
and conform with the due course of law
prescribed for them. Said tax commission
ers shall be paid fee of ten per centum
on all taxes which may be collected upon
to such assessments made by them, to be
added to such assessments as penalty.
Sec. 10. Be it further enacted. That when
said tax commissioners shall find or it shall
otherwise come to their knowledge that
any person, or property, has been assessed
at what he considers an under-valuation, it
shall be his duty to make an additional as
sessment against such person or property,
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 valuation, and unless they
are fully satisfied that such under-valua-
ton does not exist. they shall give notice,
try and dispose of such assessments, as in
other cases of under valuation. Provided,
That no taxpayer shall be required to have
the value of his assessed property passed
upon by the court or board more than one
time during one year. Tax commissioners