The Birmingham age-herald., 1907-09-11

party of the appeal and place such notice in the hands of the sheriff of the county, and 1t shall be the duty of the sheriff 10 serve such notice upon the party b whom the same is issued, and make return thereof to the said judge of probate; pro- Vided, however, that if the city takes the appeal, such notice issued to the property holder may be served upon the. property holder or his agent or attorney. and if the property holder his agent or attor- ney cannot be found by the sheriff, upon any person over the age of twenty-one years residing on or having custody of the property of such property owner If an appeal is taken. it shall be the duty ! of the judge of probate to transmit all papers in the cause, except the map and certified resolution, to the clerk of the court to which the appeal is taken, and such map and certified resolution, after the same have been recorded by the judge of probate, IS herein provided, may be withdrawn from the file in the judge of probate's office by either party for use in the trial of the cause in the circuit court, or court of like jurisdiction, but must be returned to the judge of probate immediately after the trial of said cause in the circuit court or court of like iuris- dction, 1t be adjudged that the requisite facts did exist subjecting the land and property having a situs thereon to tax alton by the city, a judgment shall be rendered adjudging that the land and property having a citus thereon be and the same is subject to taxation by the city and that the taxes thereon shall be paid to the city. It 1t be adjudged that the requisite facts did not exist a judgment shall be rendered ad- judging that the land and property hay ing stus thereon is not subject to tax ation by the city, and the cost of appeal and of contest shall be adiudged against the losing party. Either the city or the property owner may appeal from the judgment of the circuit court or court of like jurisdiction to the supreme court within the time and in the same manner as is provided by law for an appeal from such court in an analogous cause. CID In each contested cause before the judge of probate where judgment is rendered ad- judging that the property is subject to city taxation and where there is no ap peal from such judgment it shall be the duty of the judge of probate as soon as the time for an appeal has expired, to make an endorsement on the records of said map across the property in contest as shown on said map. "Adjudged sub iect to taxation" If there Is an appeal from the judgment rendered by the judge of probate and on the termination of such appealed cause 1t Is adjudged that the property in controversy is subject to city taxation, it shall be the duty of the clerk of the circuit court, or court of like jurisdiction, to briefly certify to the judge of probate that 1t has been ad- judged that the property Is subject to city taxation and thereon the judge of probate shall endorse upon the record of said map on the property in controversy as shown on said map. "Adjudged sub ject to city taxation" G2) All property adiudged to be subject to city taxation under the provisions hereof shall be liable for the payment of taxes to the city from and after the commencement of the city tax year, commencing next after the time of the passing of the resolution by the board of aldermen, or governing body of the city, embracing the property ad- judged to be subject to city taxation G9 The judge of probate shall cause to- be recorded in the record of his office the certified copy of resolution filed by him, together with map attached, and all or ders and decrees or judgments rendered by him. and the certificate of the clerk of the circuit court, or court of like Ju- risdiction, filed with him in any appealed cause, but the said map Is to be recorded In the map records as herein provided
 Sec. 4. All territory brought within the corporate limits of city under the pro- visions of this act, shall be subject to the laws and ordinances of said city, and the council or governing body of the city shall have and exercise the same jurisdic- ton over such territory as is exercised over the other territory within the cor porate limits of the city except as may be restricted by ordinance or resolution passed by the council or governing body of the city.
 Sec. 5. The council governing body of the city shall create new wards Gas many may be deemed to be necessary regardless of any limitation in the char ter of the city on the number Of wards or may enlarge the wards. so to eni- brace all territory brought within the corporate limits of the city, and so as to afford opportunity to all persons entitled to vote at elections in the city to vote thereat. Each ward in the city shall have the same number of aldermen or representatives In the council or govern ing body of the city, and as new wards are created, the board of governing body of the city shall elect aldermen or repre- sentatives to represent such wards in the council or governing body of the city. IS in the case of vacancy: the aldermen or representative so elected to hold office until the next regular election in the city provided, however, that no person resid- ing on territory which Is exempt from taxation under aprovsons thereof shall have any right to vote in any election held in the city for the election of any city officer or In any other election held in the city which pertains to the govern ment of said city. and, provided further that no person who resides in territory exempt from taxation under the provis- ions hereof shall be eligible to hold any elective office in said city, and provided further that in no event shall there De more than thirty aldermen or represen- tatives in the council or governing body of the city.
 Sec. S. The council governing body of the city shall by resolution or ordi- nance, divide the respective wards in the city Into the voting precincts. as many as may be necessary, and each elector shall vote in the precinct of his residence, and the boundary of such voting precinct time to time, so as near as practicable that not exceeding four hundred electors reside in any voting precinct.
 Sec T. The council or governing body of the city shah have the power to change or rearrange lines of wards in said city as often as necessary for the purpose of equalizing the number of voters entitled to vote in each ward in the city, and each ward in the city shall have as near as practicable an equal number of quail fled electors.
 Sec. 8. No person residing in territory exempt from taxation in the city shall be entitled to receive any of the benefits de- rived from taxes paid to the city, except that as far as practicable it shall be the duty of the city to give police and fire protection to persons and property in the exempt district