The semi-weekly messenger. [volume] (Wilmington, N.C.) 1897-1908, 1901-02-05

Mr. wfIlard's Bill Giving Assessment
of Property to Corporation Conn
mission.
CRaleigh Post.)

Mr.. WIZARDS bill to secure a proper
assessment of property creates the
board OF corporation commissioners a
board of state tax commissioners. A
secretary with a salary of not more
than $500 is provided for h tax COM
~missioners. The members Of the board
are TO receive an additional salary OF
$500 per mum in addition TO their
salary as corporation commissioners
and Shall devote their whole time to
the discharge OF the duties OF their Of
fee.
The board is given authority to ex-
anime all books and records in state.
county and municipal governments.
Tbs right to subpoena and examine wit
nesses is also vested. The bill also pro-
vides:
said board shall have the right to
examine books, papers. or documents OF
any corporation. firm or individual own
ing property lab TO assessment for
taxes general or specific. under the
avs OF this state and any officer OF
Stockhoider of any such corporation.
any member of any such firm, or any
person or PERSONS. who shall refuse TO
permit such inspection. or gulale or
fail 10 appear before said board in re-
SponSe to its subpoena, or testify as
provided for in this section, shall be
guilty of a misdemeapor. and shall be
punished by a fire not exceeding 81 600
or by Imprisonment in the state pris-
on for a period not exceeding two
years, or both such fine and imprison-
ment In the discretion of the court"
The board shall hold regular meet
ings on The first Tuesday of March,
June. July. August, September and Oc-
tober in each yea and may hold such
III in n r~n
Sary.
1t shall be the duty of the board:
l. To nave and exercise general su-
pervlsion over the tax listers and as
sessing officers of this state, and to
take such measures as WILL secure the
enforcement Of the provisions of this
act, to the end that all properties OF
this state liable to assessment for tan
alton shall be placed upon the assess
ment roHS and assessed at their actual
cash value.
2. To confer with and advise assess
ing officers as to their duties under this
act. and to institute proper proceedings
to enforce the penalties and liabilities
provided by law for the public of
fcers of corporations and individuals
failing to comply with tbs act; to pre-
for charges to the governor against
assessing and taxation officers who vio-
Late or fail in the performance of
their duties in reference to assessment
and taxation, and in the execution of
these powers the said board may call
upon the attorney general or any prose-
cutting attorney in the state to assist
| said board.
5. To receive complaints as to prop
enty "a to taxation that has not
been assessed; or has been fraudulent
ly or improperly assessed n to inves-
tigate the same. and to take such pro-
ceedings as will correct the irregulari-
ty complained of, If found to exist.
| 4. To see that ach county in the state
be visited by al least one m of
the board as often as once each year.,
to the end that all complaints concern.
ing the Law NAV be heard; that infor-
nation concerning its workings may be
| collected; that all assessing and taxa
ton officers comply with the law, and
all violations thereof be punished n
that all proper suggestions as TO amend
ments and changes may be made.
Section 8 gives authority to require
from any state Or county officer such
annaul or other reports as Shall enable
the board to ascertain the assessed
valuations of all property to the end
that it may have complete Stats
teal information as to the practical
operation of this act.
Section 6 directs that the board in
vestigate and examine all revenue laws
and systems of taxation of other states
and counties and recommend to the
legislature, at each regular session.
such amendatory changes and modifi-
cations of our revenue law as seem
proper and necessary to remedy injus-
tice and irregularities in taxation and
to facilitate the assessment and collec-
ton of public revenues.
Z. To further report to the legisla
49, Al0-o4f %
at such other times as the Legislature
may direct, the whole amount Of taxes
collected in the state for all purposes,
classified as to state, county n town
ship, and municipal purposes, with the
sources thereof; the amount lost; the
cause Of the loss; the proceedings OF
said board, and such other matters OF
information concerning the public rev.
enues as 1T may deem of public inter
est.
The tax commissioners are directed
to make an annual report TO the gov
ernor on or before the 1St Of December
OF each year. setting forth the work
ings of the commission during the year
and containing the findings and recon-
mendations Of the commission in re
Nation to all matters of taxation. Two
thousand copies Of the report are di-
rected to be printed.
After the various assessment rolls
shall have been passed upon by the
county board Of equalization, they shall
be subject to h state board of tai
commissioners or by any member there.
of. In case any property subject to tax.
alton has been omitted from said roll
or individual assessments have not beer
made in compliance with law, tn,
board may order the assesso or lister
against whom complaint Is made fol
failure to assess to appear before i
not less than seven days thereafter
Publication OF the failure TO assess or
The part Of assessors and notice to I'D:
pear before the board must be publish
ed in some paper IN the county, IL an.
there be, for at least five days before
the time at which said assessor is re
~ ~