The Birmingham age-herald. [volume] (Birmingham, Ala.) 1902-1950, 1903-03-11

all other license or privilege taxes re-
qured 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.
1915. Sleeping Car Companies to Pay
Privilege Tax to State Treasurer.-Eaeh
sleeping car company and each person,
firm or corporation engaged in the bust
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 ana
| 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 hun
/ 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 a license or privilege
tax greater than ten dollars for any such
municipality which may be authorized by
law to collect a privilege tax from such
sleeping car company or other person.
That Section s947 of the Code be amend
ed so as to read as follows:
1
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
i - xrFfIf
neglect of duty.
That Section 1860 of the Code be amend
ed so as to read as follows:
| IL" 5000 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
1t 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 1891 of the Code be amend
ed so as to read as follows;
*" 1881. 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-
| coed to, allow modify. or reject the as
sessment as the Justice of the case, upon
| the evidence adducad, may require. II
| the person against whom the assessment
| is made is a nonresident of the county,
| or has TO known agent therein, 10 days
notice shall be given by registered mall
| addressed to him at his residence, If the
same be known. II the assessment is
| allowed as made or is modified and al
| lowed, 1t shall be entered in the book of
| assessments, collected and paid over as
other assessments for the year in which
| It 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-
capped taxation; Provided, that the no
tice herein required may be served by the
| assessor, collector, tax commissioner, or
their deputies or by the sheriff of the
| county,
That Section 1895 of the Code be amend
ed so as to read as follows:
L." 1895. 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
| per cent 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 tho
| book of assessments after it has been cor
rected.
That Section 4019 of the Code be amend
| ed so as to read as follows:
IN" 4019. List of Errors and 1nsol
| vents and Litigated Taxes Reported to
| Commissioners 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 list of IN
| solvents" and a list of such persons as
| have been over-assessed or otherwise
| wrongfuly assessed, with the taxes, State
| and county assessed against EACH which
| shall be termed list of errors in assess
ments," and any taxes which may be In
| litigation. in order that the same may be
passed upon and determined by the court.
That Section 1923 of the Code be amend
ed so as to read as follows;
IN" 1929. 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 1925 of the Code be amend
| ed so as to read follows:
| 90" 4025. Collector Must Make Final
| Report of Uncollected Balances of Insol-
vent and Idtigated 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 I'M
| collected balance OF such insolvent taxes,
| showing the name of each insolvent 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-
CATION and therenpon, If the court Is sat
| isfied that the collector has made dill
| gent effort to collect such taxes, the court
| shall make an order allowing the eollec-
| tor credit for such insolvent taxes as no
| has been unable to collect and for taxes
| remaining in litigation, and shall credit
\ him with all county taxes included there