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

| 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 the 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 suhicieE.
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, II, u 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. 1897, approved February
2lst, 1899, be amended SO as to read as
follows.
Section 10 That whenever the tax COM
missioner of any county shall find or ii
shall otherwise come to his knowledge
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
| Ierson or property and to return the same
other court of like jurisdiction, at the
next succeeding term thereof, which court
shall hear such tax commissioner upon
such differentiation. and unless they are
fully satisfied that such differentiation
does not exist they shall give notice, try
and dispose of said assessment as in
other cases of differentiation. Provided
That no taxpayer shall be required to
nave the valuation of his assessed prop
erty passed upon by the board under pro-
eeedings by service of citation on MIN
by the board more than one time during
the Sc me 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
rnissioners or other court of like jurisdc
ton or in the circuit court that in that
event the valuation 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. H. 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 tie
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 tax which
are lawfully chargeahle to such person
or property for the current year or for
any preceding year not more than Ave
years before that time. he shall forthwith
assess the same and deliver said assess
ment to tho clerk of the court of county
: commissioners or other court of like juris-
diction, unless the paper shall. upon
being notified, by the tax commits
sioner that he has made such assess
ment agree with the tax commissioner
upon the same and shall pay the collector
the amount of taxes and fees due by him,
} and 1t 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 the Tax Commissioner, giving notice
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 jurisdicton: 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 mail
to such person by registered mail
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 Commits
sioner or his deputy. who shall be paid
the same fees therefor paid to
the Tax Assessor for like services. Up
on the filing of such assessment the
clerk shall enter the same upon the dock
| ct of the Court of County Commission
ers or other court of like jurisdiction, in
the style of the case In the name of the
State of Alabama plaintiff and the
name of such property owner or person
in said assessment as defendant and
, shall state 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 IL 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
! lust 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
2 the said Court of County Commissioners
or other court of Ike 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-
: vided by law for appeals in tax cases. II
the Court of County Commissioners or
2 other court of like jurisdiction shall con-
firm any such assessment and render a
l Judgment in favor of the State thereon.
there shall be added to the judgment in
2 such case a penalty of ten per centum of
| the taxes which are due to the State and
2 county in such cases under said assess
= ment which penalty shall be collected
l by the Tax Collector and shall be paid
to the Tax Commissioner. the amount of
T 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
atty 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
! judgment are collected. And Ill such taxes
when collected by the Collector shall be
by him reported to the Probate Judge.
! and shall be by the Probate Judge emit
cred in the book of assessments on file in
his Office in the back part thereof under
the head of TAX Commissioners AS
70 nd TtdU Of ha -,