The Montgomery advertiser., 1903-03-11

all other license or privilege taxes re- quirsd of said express companies in said State, by any authority thereof, and shall be in lieu of all other taxes of whatso- ever nature except an ad volorem tax upon the tangible property of said com pany located in said State.
 3915. Sleeping Car Companies to Pay Privilege Tax to State Treasurer.-Each sleeping car company and each person, firm Of corporation engaged In the busi- ness of operating or running sleeping cars and doing business in this State for one or more passengers other than interstate. taken up at one point in this State and delivered at another point in this State, and transported wholly within this State, shall each pay in advance on the first day of January of each year, to the State Treasurer. a privilege tax of twelve hum dred and fifty dollars, and no sleeping car company or other person required in this section to pay said privilege tax to the State shall be required by any munich pality in which 1t does business by agent to pay any sum as license or privilege tax greater than ten dollars for any such municipality which may be authorized by law to collect privilege tax from such sleeping car company or other person.
 That Section 3947 of the Code be amend ed so as to read as foilows:
 3947 Assessment of Escaped Taxes Whenever the assessor, while assessing the property and other subjects of taxa ton in his county, shall discover that property has escaped taxation in any pre- vious assessment or assessment within five years next preceding. he shall assess the taxes against such property, for the years during which such property has So escaped taxation. Any assessor who shall knowingly permit any property to escape taxation shall be deemed guilty of wilful neglect of duty.
 That Section 3960 of the Code be amend ed so as to read as follows:
 'J." 3960. Land Book to be Delivered to Judge of Probate by First Monday in May.-The assessor shall deliver such book. with the listing complete for the year, to the judge of probate of his coun- ty, on or before the first Monday in May of each year, and the same shall be open to inspection and examination of all per sons until the first day of October, fol- lowing, or until such time thereafter as it shall be required by the tax assessor; Provided, That said book shall be kept in the office of the judge of probate or in the office of the tax assessor, provided he has an office at the county seat.
 That Section 89S1 of the Code be amend ed so as to read as follows: ~s
 "K" 39S1 Assessment of Escaped Taxes Reported to Court; How Entered, Collected and Paid Over.-Every assess ment of escaped taxes against any prop erty, made by the assessor, collector or tax commissioner. shall be by him report ed in writing to the court of county com missioners, who, upon ten days written notice to the person against whom the assessment is made, if known, is in the county. or has an agent therein. who is known to the assessor, or to the court, to be served on him or his agent by the assessor. or his deputy. shall. at any regular, adjourned, or special term, pro- ceed to allow. modify. or reject the as- sessment as the justice of the case. upon the evidence adduced, may require. If the person against whom the assessment fs made is a nonresident of the county, or has no known agent therein. 10 days notice shall be given by registered mail addressed to him at his residence, if the same be known, If the assessment Is allowed as made, or is modified and al- lowed, it shall be entered in the book of assessments, collected and paid over as other assessments for the year in which 1t was made; but the rate of taxation thereon, both for State and coun- ty purposes. shall be governed by the rate for the year or years the subject of the assessment es. caped taxation; Provided, that the no tice herein required may be served by the assessor, coIIector. tax commissioner. ol their deputies or by the sheriff of the county.
 That Section 39S5 of the Code be amend ed so as to read as follows;
 "L." 1885, Levy of County Tax.-It shall be the duty of the court of county commissioners at the term commencing not later than the first Monday in June to levy the amount of taxes required for the expenses of the county for the cur rent year, not to exceed one-half of one percent on the value of the taxable prop erty, and the amount of other subjects of taxation in the county, as assessed for revenue to the State, as shown by the book of assessments after 1t has been cor rected.
 That Section 4019 of the Code be amend ed so as to read as follows:
 ''M" 4U19. List of Errors and Insol- vents and Litigated Taxes Reported to Commissioners.-T tax collector must. in each year, report on oath to the court of county commissioners. at the June term thereof. a list of the persons from whom the taxes assessed against them can not be collected, with the amount of taxes, State and county, assessed against each, which shall be termed Hist of in- solvents" and a list of such persons as have been over-assessed or otherwise wrongfully assessed, with the taxes, State and county, assessed against each, which shall be termed Hist of errors in assess ments," and any taxes which may be in litigation. in order that the same may be ,Inkn .,.nH E,rA AH. O..t.k
 That Section 4023 of the Code be amend ed so as to read as follows:
 ''N." 4023 Insolvent Lists to be De- livered to Collector Within Twenty Days. Within twenty days after such allow ances were made. the presiding officer of such court shall, from the list of insol- vent taxes so allowed, make out and de- liver to the collector a separate list for each precinct in the county, showing the name of each insolvent tax payer and the amounts of State and county taxes and costs. if any. due from him: and such col lector shall receipt for such lists.
 That Section 4O25 of the Code be amend ed so as to read as follows:
 O." 4025. Collector Must Make Final Report of Uncollected Balances of Insol- vent and Litigated Taxes: Credits There for.-At the June term of the court held during the year next succeeding, the col lector must make final report of the un- collected balance of such insolvent taxes, showing the name of each lnsolvent tax payer from whom he has been unable to collect. and the amounts of State and county taxes due from him, and an itemized report of the taxes still in liti- gation; and th4reupon, if the court is sat- isfied that the collector has made dlli- gent effort to collect such taxes. the court shall make an order allowing the collec- Rn. Ir,cnl,rnr,t An, he