The Montgomery advertiser., 1907-03-16
GENERAL LAWS
Enacted by the Legislature of Alabama.

ment and collection of taxes and
 for this purpose to create com
 mission to be known as the state
 Tax Commission of Alabama.
 and to prescribe the powers ana ,.s
 duties of said commission, and US
 mode of procedure. and to abolish
 the office of State tax commissioner
 Section l. Be 1t enacted by the Leg isIature of Alabama. That there is here by created commission to De known as the State tax}commission of Aiapama.
 Sec g. The State tax commission hereby created shall be composed or three commissioners. consisting oI chairman and two associates mempers' who shall be al pointed by the cover nor and designated as chairman ana associate members of the state tax commission of Alabama. The three per sons who are to compose said commis- sion shall be appointed by the Governor within ten days after the passage and approval of this act or as soon there after as practicable. The chairman ana associate members of said commission shall be appointed to serve for q term of four years to expire March lst i9ll- Upon the expiration of the three com missfoners appointed under this act as aforesaid each succeeding commissioner shall be appointed and hold his office for a term of four years; and each com missioner provided for under the terms of this act shall hold office until ms successor shall have been appointed and qualified. In case of vacancy in the commission, said vacancy shall be filled by appointment by the Governor for the unexpired portion of the term in which such vacancy shall occur, ana said commissioner thus appointed snail hold office as in case of regular com missioner under this Act.
 Sec. 3. The person to De appointed a-a A1x krkr f0 G- sion hereby created shall be such as are, in the Judgement of the Governor, known to possess high character and kno,yledge of the general subject of taxation and matters pertaining there- to. No person appointed as member of said commission shall hold any other office under the Government of the United States, or under any other State or of this state during his term of office. Each Commissioner shall de- vote his entire time to the duties Of the office, and shall not hold any position of trust or profit. or engage in any oc- cupation or business, the duties or con duet of which shall interfere or be in consistent with the duties he shall as- sune as said Commissioner under this act orfserve on or under any com mittee of any political party in this State or In theUnited States.
 Sec. A. Each Commissioner before entering upon the discharge of the du@ ties of his office shall take, subscribe and file with the Secretary of State the following special oath of office In addi- tion to the general oat of office pre- scribed for public officers by the Con- stitution of Alabama, viz: I------------ do hereby solemnly swear that I will faithfully, impartially. rigidly, and truly perform all of the duties of the office of State tax Commissioner to which I have been appointed and which now assume. without fear or favor. bias, or thought of personal gain or ad- vantage; but will always regard and enforce the duties and responsibilities of my said office to the best and utmost of my ability i, capacity and power" Said oath shall be taken before any qualified officer authorized to administ- CT baths in the state of Alabama, and thereupon be filed with the Secretary of State.
 Sec. 5. Each of said State tax Com missioners shall receive an annual sal ary of twenty four hundred dollars ex- cept the chairman of said Commission, who shall receive an annual salary of three thousand dollars Such salary shall be paid out of ths State Treasury in the same manner as salaries of other State officers are raid
 Sec. 6. The members of the State Tax Commission first appointed under this act, after having been duly quail fled shall without delay meet at the Capitol at Montgomery and organize for the transaction of business. A ma- jority of said Commission must, after it's organization, provide by resolution for regular meetings, and they must meet and sit in session for the conduct of investigations and making, revising, reassessing or assessing property at the County Seat of each County, where in the property affected is situated, ex- cept as to taxes levied against foreign corporations all meetings shall be held at the Capitol, unless and except said Commission, upon written petition be- ing filed, shall decide otherwise, pro- vided, the tax commission shall notify the Boards of Revenu~ or County Com missioners of the date when they will sit or meet in the County, and such Boards of Revenue or County Commits sloners shall and must sit with and ad- wise the tax Commission as to local conditions concerning the taxable val ues in the County, provided. this shall not apply to Corporations which have assessabIe property located in more than one County in the State, but the County Boards or Commissioners shall have no vote in the determination of values.
 Sec. !. Said Commission may ap- point Secretary at a salary of not more than Eighteen hundred dollars ($1S00) per annum, which said salary shall be paid in the same manner as salaries of other State officials are paid The Commission may employ such other persons as experts, engineers, steno- graphers and assistants as may be nec- essary to perform the duties which may required of said State tax Commission, and said Commission shall fix the com pensation of other persons upon the approval of the Governor. The Secre- tary of said Commission shall keep full and correct minutes and records of all hearings, transactions and proceedings of said Commission, and shall perform such other duties as may be required of him by law or by said Commission from time to time. The Commission shall have power to make all needful rules not inconsistent with law for the or derly, efficient and methodical perform ance of the duties and for conducting hearings and other proceedings before it. Any person employed by said Com mission as experts, stenographers, en- wineers, or assistants shall be paid out of the State Treasury upon warrant drawn by the State Auditor on a certi- Acate or voucher of the chairman of said Commission approved by the Gov ernor and pres' ted to the State Treas urer provided the amount expended, therefor shall not exceed SS,ooO per an- mum
 Sec. s. The State tax Commission hereby created shall have, maintain and keen its office at the State Capitol at Montgomery, md shall be provided with suitable rooms, necessary ofiice