The Montgomery advertiser., 1906-12-17

! session of the Legislature; no one can tell what the laws are regulating. rev last acts of the Legislat'"e. The en- tire revenue system IS usually changed I at every session. This chapter. as Is mere tSs code o5 the of ehaR ssS l but as revised and amended and changed by the subsequent acts of the LeRislature. But few changes. If any, have been made except those made by 1 the acts of the Legislature. Of course many of these acts are changed in 1 phraseology which is necessary for articles and provisions added by the | acts of the Legislature which will be l specifically pointed out in the report. l This chapter is divided Into nineteen 1 articles. whereas heretofore it was dt- vided into sixteen articles. The ar | rangement of the articles Is substan- tially what 1t was. h"s Witn me neees' 3tc,
 Article i. Definition of Terms. 15s0.
 Artice 5. Exemptions from Taxation. Section 1881 (sso7). SUD division ?. Is as amended by Act of March 4. 1903. D. Section 15ss (seOs). is as amended by Act of March 5. 1901, D. Ell, Section section 15ss lssOsl, is as amended by Act of March 5. lsol' p. 21l' Sec ''y Section 1884 is new section codified 1 from Act of March 1. 1903. D. ls4, Sec tion ,sSs wssch ansIdsd qsa sseton ASt of Fe'ru arg Section asI Sissg is 1T new and is cOdittsa from Act of February 2S lSss' p. l22
 Section i5ss is new to this code. codifed from Act of October g. 1903, Section i5Ss is new matter codlfied
 r4 %nse tee g. act po Taa iss fsriSRf Maturity and Lien of Taxes. lb3S-1oos. Section 153s (s910). The word may in first line is substituted for the word 1 "shalF' and the phrase "as hereinafter | provided" in the first line Is added.
 Section i540 is new section codified from Act of February 12. 1903. p. 42'
 Sections 1541, 1542 and 154s are new sections codified from Sections 2, and { Of the same act.
 dn SoaeS sf' ro@ %nS 1SaS Act of are 1908. p. S94. Sections and 2:
 section l54s. new section fixing rate and limit of taxation for state pnrs- {. 1908, D. l4S, Section l. and Section '214 of the Constitution of 1901.
 Section i547 (ssdig. is as amended by SS es' marsinsn 0n fnsn notes '' opposite the re- spective sub-divisions of said section; Section 154S. new matter codified from Section of Act of September So' l'ss Section iSis fss12). subdivision 3 is amended as by Act of February 8. 1899, p. 30. Section 2; sub-division 5 Is as smenasS. sTs ssct,eg by Act of March D. l'0l' p, s, Section 1850 ,3s1s). is as amended by Act of March 5, 1901, p. 21s. Sec ,,GR ssssios 2, 1ss, ss..s ssi 3so. ,:S sp'ndsd by scsOa %st ot Ms4.h hSss tsiif3}6 s i3}6 i sd by eSsion %et of iSIS March $. iaoi D. Sis. sec ''qn Section tic; 1858 tsssn. The last clause "D Section 1858 (ssss). Beginning of term of office fixed at Auoust 1. in ac- coogdarce with the Act of October l. i'Ss: Hr,lSie si siO' {. Tax Assessors; Election. ties. 155s-15ss. This article is un- Artieie s. Assessments; when and how Made; duties of Taxpayer. As- sessor and Appraisers; Filing Lists and Books of Assessment and Notice There of When Assessor Suspended. 15S4- A'se Section 1868 (sss1). Is as amended by Act of December 16, 1893, p. 6O' 09sSi Section 1880 sss4sl is as amended by Act of March 5. 1901. p. 21s. Sec ''G Section 1884 tss4D is as amended
  pealed by Act of March 5. 1901, p. PAS, the same having been declared uncon- stitutional in Nolen's case. llS Alabama Section 15ss (sssol. as amended by | Act of March {, 1908 D. 19l. Section 1900. new section codified from Act of October 13, 1903, D. 407, exempting Jackson county from pro visions of sections named.
 Article 6 Assessments Against Rail- road and Telegraph Companies; State Duties. 1601-1613.
 Section 1611 (3974), Is as amended by Act of March 5, 1901. p. 2l9, sec- ''Os section 1s12 (ss75), Is as amended by Act of March, 5, 1sol' D. 21s' Sec corts Article Of coaHy commssioneTs anH s' and Duties of Judge of Probate Touching Assessnmneents; nne Levy Of County Taxes Section 1s1s tas79) The tax payer is allowed ton days notice instead of five; either party Is allowed thirty days in which to appeal, instead of five; this was necessary in order to make this statute conform with others
 Section 1917 Is new matter codified from Section 14 of the Act of March
 Section 16iS (s9sp. is as amended the word provided" IT. last paragraph stricken out, and the word and in- serted In lieu thereo1.
 Section 1928 (S9S5), Is as amended by Act of March 4. 1903. D. 192.
 Article 8 Tax Collectors; Election, Qualification and Compensation; Dep utles 1s311641.
 Section 1881 (SJ93), Beginning of term of office fixed for August 1. in accordance with Act of October 1, 1903, section 164O is new and Is codified from Act of October 10. 1903, D. 40, Si Article 9. Collecting. Reporting and Paying over Taxes; Interest Escaped Taxes; Errors; Insolvencies; Litigated Taxes; Settlements When Collector
 Section ts42, (400Sj. is as amended by Act of March 5, 1901, D. 221, Sec ''q; Section 1s4s (4oO7), is as amended by Act of February 2s. 1899, D. 62 9'setaH section | 1858 (4O1e}. Is as amended
 Section lss2 (4o23ss}G; is 9ss amended by ysason Aat of MaTph 4ssl tos5 S s as s' amended by Act of March <, 1908, D. l9Si
 bv Section 16 of Act of March 5, 1901. p. Section 1879 (4O4o). The word leg islature" substituted for words gen Al Article 10. Tax Commissioner 1885
 This article is new matter to this Code and is codlfied from Acts of Feb ruary 21, 1899, D. 195, and September 30, 1903. n. 295; March f. 1903, D. 226, notes opposite. each section, There are no substantial or material changes, but this article constitutes a mere codl- fication of these acts.
 ment of Taxes; Docket, Notice, Decree and Conduct of Sale; Certificate and