The Birmingham age-herald., 1907-03-16
GENERAL LAW s
Enacted By the Legislature of Alabama

supplies, stationery, books, periodicals and
 maps, and all expenses of said comms-
 sion incurred for such purposes or incur
 red in the discharge of its duties and the
 administration of it's functions shall be
 audited and paid out of the state treas l ury as provided in section of this act
 Tor the payment of employees of said com mission provided the amount expended for
 this purpose shall not exceed $1000 per | annum. The commissioners, the secretary | of said commission. and all stenograph-
 ers engineers, experts, and assistants
 who may be employed by said conlmis-
 sion shall be entitled to receive their 1 actual necessary expenses while travel ing or acting on the business of said ] commission, not exceeding $5000 per an- mum, and such expenses shall be itemized ' and sworn to by the person who incurs the same, and shall be approved by the chairman of said commission, or by l majority of the members thereof, and I shall be paid out of the state treasury as | provided in section ' of this act for the payment of said commission. All em- 1 ployes of said commission shall be sub | ject to the orders of said commission, l and may be removed by order of the con- l mission for cause satisfactory to said | commission. Provided, however, that the entire appropriation for the commission together with every item of expense al- | lowed thereto shall not exceed in any
 one year the total sum of twenty-five | thousand dollars which sum or as much | thereof as may be necessary is hereby appropriated annually out of any money ! in the treasury not otherwise appro- | priated.
 | Sec. 9. It shall the duty of said | State Tax Commission, and it shall have i power and authority. 1. To have and l exercise general and complete supervision | over the assessment and collection of taxes and the enforcement of the tax | laws of the State, and over the several county tax assessors. tax collectors, and | County Tax Commissioners in the several 1 counties of the State charged with the duties of assessing or collecting escaped, delinquent and back taxes and licenses | in the several counties of the State and l over each and every State and county | official charged with the duty of assess l ing, collecting or enforcing the payment | of taxes, and licenses to the State, or to any county in the State to the end that | all assessments on property, privileges 1 and franchises in the State shall be made 1 relatively just and equal at their true ! value in substantial compliance with the
 law. ?. To confer with, advise and di- l rect all assessors, collectors of State and ! County taxes and County Tax Commis- Q l this state. g. To direct actions, prosecu- | tions and proceedings to be instituted to enforce the laws of this State relating | to penalties, forfeiture, liabilities, and | punishment of public officers and officers | or agents or corporations companies, or | associations or persons for failure or neg l lect to comply with the provisions of the | law governing the return, assessment and | taxation of property, privileges and fran I chises in this State; and to cause com | plaints, information, action or prosecu- 1 tions to be made or instituted against l any tax assessor or tax collector in the | proper court or to the proper judge of l any court for the removal from office of l such officers for official misconduct or | neglect of duty. 4. To require county l or circuit solicitors, and the attorney | general of the State to commence and prosecute actions, proceedings and prose- | cutions for penalties, forfeitures, i'm peachments and punshments for violation | of the laws of the State in respect to | the assessments and collection of taxes | and the enforcement of taxation within l the respective Jurisdiction or spheres of | official duty of said officers. 5. To re- l quire any county officer or other public 1 officer in the State to report information I as to the assessment of property, collec- | tion of taxes, receipts from licenses, and other sources, methods of taxation, values | of franchises or intangible property or assets subject to taxation and such other | information as may be needful in the work of said State tax commission in such form and upon such blanks as the commission may prescribe 6. To re- qlire individuals, partnerships, companies, l associations and corporations and the agents, officers and employees thereof to | furnish information. concerning their capital, funded or otherwise, current as- sets and liabilities, value of property, earnings, operating and other expenses. DOnQS, QeeOS, conduct or DuSlneSS, ana all other facts, records, papers, docu ments or other information of any kind demanded which may be needful in order to enable the said commission to ascer- tain the value and relative burden to be borne by each and every kind of property in this State; Provided, however, that where such person, partnership, company,
 association is not engaged in business
 which is subject to a tax on gross re-
 ceipts, or on capital employed in this property, the said Tax Commission shall not enquire into, nor shall it require in- formation as to the liabilities, earnings. profits and loss, expenses and conduct of
 business of, such person, partnership. company, association or corporation. :. To summon witnesses to appear and give testimony and to procure records. books, papers, documents, and all other nforma- stiOn of any kind or character required lating to any matter which the commis- sion shall have authority to investigate and determine. Said witnesses may be summoned by subpoena issued by any member of said commission, or by the Secretary thereof in the name of the Com mission directed to any sheriff of Ala bama and returnable to said commits
 sion which subpoenas may be served Tn like manner subpoenas issued out of any circuit court; provided the several sheriffs shall receive the same fees for subpoenas served in civil cases or said subpoenas may be served by registered mail addressed to said witness. In either case said subpoena must be served at least five days previous to the time named therein for the appearance of said