The news & observer., 1901-03-09
THE NEW FEATURES
IN MACHINERY ACT
The Board of State Tax
Commissioners.
ITS DUTIES AND POWERS
It is Authorized to Review the Tax
Lists Of the State.
P. DIVISIONS TO CATCH TAX DODGERS
Method Prescfib For irving at the Tue
Value of Railroad Pep 'ty. Tsxctm-
missioners Given Sup, rvision
CfAll Tax Officers.
ITS DUlIES AND POWERS
It is Authorized to Review the Tax
Lists Of the State.
P DIVISIONS TO CATCH TAX DODGERS

The Machinery Act, introduced in the
House on Monday and ordered printed,
creates the Board cf Corporation Commits
sicners Board of State Tax Commission,
crs," with an annual salary of $500 each
in addition TO what they are now receiv-
ing, and provides that they shall de-
vote all their time to the dis
charge of the duties of their office Also
they are authorized by the act to employ
secretary who shall devote al his time
tC the duties of his office. His salary is
to be fixed ty the Commissioners.
Ii is provided that regular sessions
OF the board shall be held at its office
in the city f Raleigh on the first Tues
days Of March, June, July, August, Sep
tembcr and October of each year, bur SIZE
cial sessions may be called whenever the
chairman deems it advisable. The board
shall have access to all public records
and documents; shall have power to sub
pcena witnesses, compel attendance, take
testimony under oath or examine the
books of any person, firm or corporation
owning property liable to assessment for
inspection or refusal to testify is made
a misdemeanor punishable by fine or i'm
priscnment or both, in the discretion of
the court.
The duties prescribed for the board
are as follows:
/. To exercise general supervision ovet
tax listers and assessing officers of this
State, to the end that all property liza
n -Ion ho bo
assessment rolls at its actual cash
value.
2. To confer with and advise assessing
officers, institute proper proceedings to
enforce the penalties and liabilities, and
in the execution of these powers the board
may call upon the Attorney General or
any prosecuting officer in the State
3. To receive complaints as to property
liable to taxation that has not been as
sesssed or has been improperly assessed.
4. To see that each county in the State
is visited at least once a year by one
member of the board, to hear complaints
and collect information in regard to the
manner in which the tax laws are being
executed
.. To require annual reports from tax
officers of the State, concerning the
amount of taxes assessed, collected, re-
turned delinquent, etc.
6. To make inve stigation concerning the
revenue laws and systems of other States
ana countries and recommend to the
Legislature al each session such changes
i'm the revenue laws as may seem prop
or.
:. To report to the Legislature the
amount of taxes collected. the amount
lest and the cause and such other mat
ters of information concerning the pub
Tic revenue as may be deemed OF public
interest.
The board is required to make an an
nual report to the Governor on or be-
fore the first day of December in each
year.
After the various tax-lists required to
be made have been PASSED upon by the
county board of equalization. the assess
ment rolls shall be subject to inspection
by the Board of Tax Commissioners. or
any member thereof. In case it appears
that property subject to taxation has been
omitted or individual assessments have
not been made according to law, the
board may summons the tax-lister or as
sessor before it for an inquiry into the
matter. A notice Of this inquiry shaN
be published in a paper in the county in
which the property lies and notice given
TO the owners of the property complained
OF, at least five days before the hea ring
II it shall be found that the property has
not been assessed according to law. the
board shall place it on the tax list at
ment shall be final.