The Montgomery advertiser., 1907-03-16

said Commission shall be subject to the orders of said Commission, and may be removed by order of the Commission for cause satisfactory to said Commis- sion. Provided. however. that the entire appropriation for the Commission to- gether 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 tho Treasury not otherwise appropriated.
 Sec. 9. It shall be the duty of said State tax Commission, and it shall have power and authority. 1. To have and exercise general and complete super vision over the assessment and collec- tion of taxes and the enforcement of the tax laws of tl.e State, and over the several county tax assessors. tax col lectors, and County tax Commissioners In the several counties of the State charged with the duties of assessing or collecting escaped, delinquent and back taxes and licenses in the several coun- ties of the State and over each and every State ane county official charged with the duty of assessing. collecting or enforcing the payment of taxes, and licences to the State or to any county in the State to the end that all assess ments on property, privileges and fran chises in the State shall be made re- latively just and equal at their true value in substantial compliance with the law. 2. To fer with. advise and direct all assessors, collectors of State and County taxes and County tax Com missioners as their duty under the laws of this State. 8. To direct actions, pros cautions and proceedings to be insti- tuted to enforce the laws of this State relating to penalties, forfeiture. liabili- ties, and punishment of public officers and officers or agents or corporations, companies, or associations or persons for failure or neglect to comply with the provisions of the law governing the return, assessment and taxation of pro- perty privileges and franchises in this State; and to cause complaints. infor- nation, action or prosecutions to be made O. instituted against any tax as- sessor or tax collector in the proper court or to the proper judge of any court for the removal from office of such officers for official misconduct or neglect of duty. {. To require county or circuit solicitors, and the attorney general of the State to commence and prosecute actions. proceedings and impeachments. and punishments for violation of the laws of the State in re- spect to the assessments and collection of taxes and the enforcement of taxa tion within the respective Jurisdiction or spheres of official duty of said offi- cers. 5. To require any county officer or other public officer in the State to report information as to the assess ment of property, collection of taxes. receipts from licenses, and other sources, methods of taxation, values of franchises or intangible property or as- sets subject to taxalIon and such other information as may be needfuI in the r,~Nr xn4A f~kx Nm- l4-~x H.. such form and upon such blanks as the commission may prescribe. $. To re- quire individuals, partnerships, com panies, associations and corporations and the agents, officers and employees thereof to furnish information, con- corning their capital, funded or other wise. current assets and liabilities, val ue of property, earnings, operating and other expenses, bonds, deeds, conduct of business, and all other facts, records papers, documents or other informa- tion of any kind demanded which may be needfuI in order to enable the said commission to ascertain the value and relative burden to be borne by each and every kind of property in this State; Provided, however, that were such person, partnership; 4conipany, associa- tion is not engaged in business which is subject to a tax on gross receipts or on capital employed in this State, or on lEa0cnfSe, pr OH iHldnElDl6 property. the said Tax Commission shall not en- quire into, nor shall it require informa- ton as to the liabilities. earnings. pro- fits and loss, expenses and conduct of business of such person, partnership. company, association or corporation.' 2. To summon witnesses to appear and give testimony and to procure records, books, papers, docu- ments, and all other information of any kind or character required relating to any matter which the commission shall have authority to investigate and de- termine. Said witnesses may be sum- moned by subpoena issued by any mem Der of said commission, or by the Sec retary thereof in the name of the Con- mission directed to any Sheriff of Ala bama and returnable to said commits sion which subpoenas may be served in like manner as 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 subpoe" must be served at least five days previous to the time named therein for the appear anee of said witness. Subpoenas duces tecum to any witness to appear and produce any records, books, papers, and other documents may be issued and
 
 deposition of witnesses residing within or without the State to be taken upon such notice to the interested party, if any, as the commission may prescribe In like manner as depositions of wit nesses are taken in actions pending in the circuit court of the State. in any matter in which the commission shall have authority to investigate or deter mine. Said dispositions shall be taken upon a commission to be issued by said State Tax Commission or the secretary thereof in the name of the commission and returnable to said commission. 9. Oaths to witnesses in any matter under the investigation or conaidera- tion of the Commission may be admin istered by any member of the Com mission or by the secretary thereof. In case any witness shall fail or re- fuse to testify as to or in answer to any material question, or to produce any records, books, papers or other documents in his custody or control when required so to do, 1t shall be the duty of any circuit court or other court of like Jurisdiction, or any judge thereof, upon the application of any member of the commission, to issue an attachment for such witness and com peI such witness to comply with said summons, or to attend before the com mission and produce such books, docu- nents, papers or records, and to give his testimony upon such matters as he may be lawfully interrogated about; and said court or the judge thereof, shall have the power to punish such witness for contempt as in cases of disobedfence of a like subpoena issued