The Montgomery advertiser., 1903-03-11

sued by him.. stating therein for what business issued. the amount collected for each license, from whom collected, the date thereof, and if no licenses have been issued he shall report that fact If any judge of probate fails to comply with the provision of this section within ten days after the date at which he is required to make a report of licenses issued and money received by him, the Auditor shall forthwith report they facts to the Govern or, who shall cite such judge to show why he has not made returns of such certified lists of licenses, as required by law; and if such judge fails to show sufficient cause for such failure, the Governor shall direct the Attorney-General to in- stitute impeachment proceedings against him before the Supreme Court.
 That Sections 10, Il, IF and II of an act entitled an act to amend An Act en- titled An Act to provide for the more efficient assessment and collection Of taxes in the State of Alabama, approved February 3rd, 1s97." approved February 21st, 1899, be amended so as to read as follows.
 Section 1o That whenever the tax com-. missioner of any county shall find or 1t shall otherwise come to his knowledse that any person or property has been as- sessed at what he considers an under valuation, 1t shall be his duty to make an additional assessment against such rerson or property and to return the same to the Court of County Commissioners or other court of like jurisdiction. at the next succeeding term thereof. which court shall hear such tax commissioner upon such undervaluation, and unless they are fully satisfied that such undervaluation does not exist they shall give notice, try
 
 other cases of undervaluation. Provided. That no taxpayer shall be required to have the valuation of his assessed prop erty passed upon by the board under pro- ceedings by service of citation on him By the board more than one time during the same tax year; and provided further that where any tax payer has had the valuation of any property fixed either by agreement with the tax commissioner or by trial before the court of county com missioners or other court of like jurisdic- tion or in the circuit court that in that event the valuation so fixed shall be the valuation of the property so valued for the succeeding tax year; provided, that the property remains substantially in the same condition as to Improvements.
 Sec. Il. That 1t Is the especial duty of the said County Tax Commissioners to cause escaped taxes to be assessed and collected, and they shall have all the powers for the purpose of making assess ments which are now given to the asses sors and collectors. Whenever 1t shall come within the knowledge of any of said commissioners that any person or proper ty within their respective counties has not
 been assessed with the taxes or tax which are lawfully chargeable to such person or property for the current year or for any preceding year not more than nve years before that time, he shall forthwith assess the same and deliver said assess ment to the clerk of the court of county commissioners or other court of like Juris- diction, unless the paper shall, upoH being notified, by the tax commis- ment, agree with the tax commissioner upon the same and shall pay the collector the amount of taxes and fees due by him, and it shall be the duty of the Clerk of the Court of County Commissioners or other court of like jurisdiction upon the filing of the said assessment to issue a notice to a person who Is named in the said assessment as the owner Of the property assessed who Is liable for said taxes shown by the said assessment, if such person be a resident of the county or have residing within the county an authorized agent known to the Clerk or
 
 to such person that said assessment has
 been made and giving a description of the property which Is assessed in said as- sessment, and of the time when the said assessment will be heard and passed upon by the Court of County Commissioners, or other court, of like jurisdiction; and if the person named in said assessment Is a nonresident of the county and his address is known to the Clerk or Tax Commissioner, then the Clerk shall mall to such person by registered mall copy of such notice. The notice herein
 required to be Issued and served upon the person named in the assessment shall
 state the amount of the proposed raise and shall be served by the Tax Commis- sioner or his deputy, who shall be paid the same fees therefor as are paid to | the Tax Assessor for like servies. Up | on the filing of such assessment the | clerk shall enter the same upon the dock | ct of the Court of County Commission CTS or other court of like Jurisdiction in | the style of the case In the name of the State of Alabama as plaintiff and the
 name of such property owner or person | in said assessment as defendant, end
 shall state a brief description of the prop | erty assessed upon said docket and the Court of County Commissioners shall at the time specified in said notice, or at | such time to which matter may be con- tinued by agreement of parties or by or der of court if service has been had ten
 days proceed to hear and determine the
 said assessment and to confirm, modify, | or reject the same as shall appear to be just according to the laws of the State,
 as evidence produced on the trial Of said cause shall show to be proper. And ev- every such assessment so passed upon by the said Court of County Commissioners or other court of like Jurisdiction shall be final and shall have all the force and effect of a judgment at law. unless either party who shall be dissatisfied with the within thirty days thereafter appeal said case to the Circuit Court of the county
 or other court of like Jurisdiction, as pro- yided by law for appeals in tax cases. If the Court of County Commissioners or other court of like Jurisdiction shall con- firm any such assessment and render | judgment in favor of the State thereon, | there shall be added to the judgment in such case a penalty of ten per centum of the taxes which are due to the State and
 county in such eases under said assess ment which penalty shall be collected by the Tax Collector and shall be paid to the Tax Commissioner, the amount of such Judgment and of the penalty shall
 be certified by the Clerk of said Court | to the Tax Collector. but should the clerk fail to certify the amount of such pen alty then the Tax Collector shall add the said penalty to the amount of such Judgment and collect such penalty at the same time that such taxes shown by such