The Montgomery advertiser., 1907-03-16


 of record, which shall be audited and paid by the State In the same manner as other expenses of the Commission are audited and paid, upon the present. ation of proper vouchers sworn to by such witness and approved by the chairman of the Commissions; provided that witnesses summoned by parties other than the Commission shall be paid by the party or parties causing said witnesses to be summoned. Any witness who shall testify falsely as to any material fact about which he IS interrogated by the Commission, or in any investigation of proceeding held before the Commission, shall be guilty of perjury and must on conviction be imprisoned In the penitentiary for not less than two years nor more than five years 10. To visit the several coun- ties in the State for the purpose of in vestigating the works and methods adopted by county assessors, collectors, county tax commissioners or other of- ficers or boards charged with the duty of assessing, collecting, determining or adjusting the taxation of real and personal property in this State or in any county thereof; to examine care- fully into all cases where evasions or violations of the law established Tor the assessment and collection of taxes on property are alleged, complained or or discovered, and to ascertain where fin existing laws are defective. or are improperly or negligently administer- ed, and to report the result or sala investigation and the facts ascertained to the Governor from time to time when required by him. II. To inves- tigate the tax systems of other States to formulate and recommend such leg islation as may be deemed expedient to prevent evasions of any laws Of the State relating to taxation. and to se- cure just and equal taxation and im- provements in the system of taxation in this State. 12. To consult and eon- fer with the Governor upon the suoJect of taxation and the administration or the laws in relation thereto and the progress of the work of the Commis- sion and to furnish to the Governor from time to time such information as he may require. 13. To transmit 10 the Governor. thirty days before the meeting of the Legislature, a written report showing all the taxable prop erty in the State and the value or the same, In tabuIated form, with reconi- mendations for Improvements in the system of taxation in the State. to- gether with Recommendations of such measures as said Commission may for- mulate for the consideration ct the Legislature in regard thereto. H. To assess, or cause to be assessed by the proper officer. any property subject 10 taxation, and to set aside and ioii Tor naught any valuation or assessment or properNv made by any county officer within this State or by any board or revenue or Court of County Commis- sioners or by any other offlcsrs arthor- fxed to make assessm ents. and to re- assess or revalue said property wiieth- CT said original valuation or asscss- meat be made by the property owner or by any officer of the State. or Of any county. or Board of Revenue or Court of County Commissioners of ihe sev- eral counties In. this State, unless tho valuation or assessment shall rave been previously in the same fax year confirmed or determined by court or record on appeal; and the Commission shall have the power to value ana as- sess any property, tangible or intan7 gible, subject to taxation in this state without regard toe any previous as- sessment or valuation. and shall have power to cause all it's said assess ments, valuation. reassessments or re- valuation herein authorized to be enter ed in the proper assessment books, or records or minutes of the several coun- ty officers, or of the appropriate boards or tribunals of this State authorized to assess property or to determine the
 
 Provided, that in every case where the State Tax Commission shall re-yalue or re-assess any property which has been previously valued or assessed for the same year by the County Tax Com
 missioner or the Board of Revenue or the Court of County Cofnnifssiorers- of the county in which the property Is sit- uated or subject to taxation, thirty days notice shall first be given to the owner of the property before such as- sessment is entered of record on the assessment books or rolls, by personal notice or notice left at his dwelling, or by registered mail, and such notice shall describe the property and the as- sessment or valuation, fixed by the Commission and notify said owners to appear at a time specified therein before the Commission at the Court House of the countyNin which the prop erty Is situated and show cause why said assessment or re-assessment should not be made. From the final determination or judgment of said Commission as to said assessment or re-assessment the owner of the prop erty may appeal within thirty days to the Circuit Court or court of like tu- risdiction of the county in which said property is subject to taxation. Pro- vided that the owner of the property may appeal to- the Circuit Court or court of like Jurisdiction of Montgom- cry County in all cases where the prop erty assessed or re-assessed lies in more than one county. Said case on appeal shall be tried de novo and shall have precedence over any other case, except criminal cases, and from the Judgment of said court an appeal may be taken by either party to the Su- preme Court within sixty days from the rendition of such judgment If the State is unsuccessful the defend- ants witness, not to exceed five In number. shall receive for his attend ance the fees and mileage allowed by law for witnesses in civil cases in courts of record which shall be audited and paid by the State in the same manner as other expenses of the Com mission are audited and paid upon proper vouchers sworn to by the wit ness and presented to the chairman of the Commission. And provided, fur ther, that when any assessment has been made or valuation fixed by said State Tax Commission or by the Judg- ment of any court of record, the prop erty so assessed shall not be assessed at any less valuation, or for any less amount, for any succeeding year. Pro- vIded, that the property shall remain substantially in the same condition as to Improvements, except by consent of said State Tax Commission.
 Sec. 10. The findings, judgments. assessments, valuations. and orders of said State Tax Commission shall be conclusive upon each and every public officer in the State or Alabama who is now or may hereafter be charged with the duty of assessing or collect