The age-herald., 1901-03-14

Board of Assessment, at its next meeting thereafter, such returns, and when not made by any company, he must report
 to the board the items of property and
 value of the company failing to make
 returns, as ascertained by him; and
 thereupon the board must proceed to ex-
 anime such returns and reports, deter
 mine the valuation of such property, and
 assess the same for taxation, as in the
 case of assessment of the property of
 railroad companies. and 1t may add to
 the assessment against any telegraph or
 long distance telephone company, failing
 to make returns within the required
 time, a penalty of not exceeding fifty per
 cent. thereon. Upon the completion of
 the assessment against any telegraph or
 long distance telephone company by the
 board the Auditor shall give to the tax
 assessors of the several counties in which
 such property is situated. and to the su-
 perintendent or managing agent of such
 company in this State, the same notifi-
 cation touching such assessment as is
 required of him in case of assessments
 against railroad companies; and there
 upon such assessors must act in refer
 ence to such assessment. and to the
 sessment of any other property of such
 company taxable in their counties, as
 they are directed to act in cases of as-
 sessments against railroad companies by
 the State Board of Assessment.
 Sec. IA. Be it further enacted, That an-
 nually before commencing to perform
 their duties for the correction of errors
 in the assessments, each member of the
 Board of Revenue, or Court of County
 Commissioners. shall take and subscribe
 the oath set out hereinafter. And 1t
 shall be the duty of the Auditor to for
 ward annually in June of each year to
 the chairman of such boards or courts
 printed forms of such oaths, together
 with a circular letter setting out in full
 section 3sS2 of the code, with the penal
 ties provided by the law for failure to
 comply with the same, and directing that
 said oath shall be taken and entered up-
 on the minutes of the board or court,
 said oath shall be in form and substance
 as follows:
 State of Alabama.-Before me Uo be
 administered by any judge, register. jus tice of the peace or notary public) per- sonaily appeared HcHipciS oA the Board of Revenue or Court of Coun- ty Commissioners of county. who on oath declare and say that while engaged in the duty of correcting errors
 in assessments or passing on the as-
 sessment of escaped taxes they will fix
 a value on all property assessed for taxes
 at it's fair cash market value, and that
 they will in no case, where the facts are
 brought to their knowledge, reduce the
 value of any property for taxation below
 the fair market value of the property,
 or what the property would sell for cash,
 and that they will make diligent effort
 and inquiry to ascertain the value of all property to be passed on by them.
 Sworn to and subscribed before me- this--- day of July, 19-.
 Sec. 15. Be 1t further enacted, That sec- tion 4003 of the code of 1896 be amended so
 as to read as follows: Section 400S. The tax collector shall attend at the voting
 place in each election precinct in the county, twice In each year, at least thir- ty days apart, from 8 o'clock in the morning until 4 o'clock in the afternoon. for the purpose of collecting the taxes of such precincts and of the time and purpose of such appointments he shall give at least thirty days notice, by pub lication in some newspaper, if one is pub lished in the county, and by bills posted at five or more public places in each election precinct in the county; that the tax collector for Tuskaloosa county shall be required to attend at the voting place in each election precinct in the county
 only. once in each year. and that shall
 be between the 18th day of October and the 1st day of December. between the
 hours of 10 a. m. and p. m. each day At such appointments the collector shall
 receive from each tax payer of the pre- cinct, meeting him thereat and rendering the same, the taxes and fees assessed and charged against him. Provided that the tax collector of Jefferson county shall not be required to make or attend such appointments. but shall keep his office open in the city of Birmingham for the collection of taxes. Provided that in Limestone county, Alabama, the tax col lector may at his discretion make his ap- pointments at some convenient and ac- cessible place in each beat, other than the voting place.
 Sec. Is. Be it further enacted, That sec- tion 40so of the code of 1896 be amended so as to read as follows: Section 4030. It is
 the duty of the collector. when engaged in the collection of taxes for any year, if he discovers that any person or property within his county has not been assessed l by the assessor with the tax or taxes law | fully chargeable to such person or prop erty for that year. or any preceding year, not more than five years before that | time, forthwith to assess and collect the l taxes due on the same, and in writing notify the assessor of the fact so dis covered in order that proper assessment | of unassessed taxes may be made; and | the collector has the same authority to | administer paths and propound questions | as the assessor has, and any party fail- | ing or refusing to answer such questions | or to give in his property, shall be liable | to the same penalties as provided in cases where parties fail or refuse to give in | their property to the assessor, or answer | the questions required to be propounded | by the assessor. Provided, that in such assessments of escaped taxes, the tax | payer, on giving notice to the tax collec- | tor, shall have the right to have his as-
 sessment passed on by the Court of l County Commissioners. and such assess | ment modified, allowed or rejected, as | the evidence adduced to said court shall 1 require.
 Sec IT, Be it further enacted That sec-