The Birmingham age-herald., 1907-03-16

l before the commission and produce such
 books, documents, papers or records, and
 to give his testimony upon such matters
 as he may be lawfully interrogated about
 and said court or the judge therof, shall have the power to punish such witness for contempt as in cases of dsobedienoe of like subpoena issued from such court
 for refusal to testify in any cause pend- | ing therein. No witness shall be excused from attending testifying or from pro- | ducfng books, papers, records, accounts and other documents before said commits l sion or in obedience to the subpoena is | sued by or in the name of the commits 1 sion or any member thereof on the ground or for the reason that the testi-
 mony, or evidence. documentary or other wise, required of him may tend to crim- mate him or subject him to a penalty 1 or a forfeiture. But no person shall be | prosecuted or subjected to any penalty or | forfeiture for or on account of any trans | action, matter or thing concerning which | he may testify or produce evidence, docu- 1 mentary or otherwise, before said Com | mission, or in obedience to it's subpoena; 1 provided, that no person so testifying
 shall be exempt from prosecution and l punishment for perjury committed in so
 testifying. Each witness who shall ap- l pear before the Commission by its orders | shall receive for his attendance 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 1 the same manner as other expenses of | the Commission are audited and paid | upon the presentation of proper vouchers 1 sworn to by such witness and approved | by the chairman of the Commission; pro- | Vided, that witnesses summoned by par | ties other than the Commission shall be
 paid by the party parties causing said | witnesses to be summoned. Any witness 1 who shall a ma l terial fact about which he is interrogated | by the Commission, or in any investiga-
 tion of proceeding held before the Com l mission, 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 counties in the State for the pur-
 pose of Investigating the works and meth l ods adopted by county assessors, colec- l tors, county tax commissioners or
 other officers or boards charged with the
 duty of assessing, collecting, determining l or adjusting the taxation of real and | personal property in this State or i'll
 any county thereof; to examine care l fully into all cases where eYaslons or
 violations of the law established for the
 assessment and collection of taxes on
 property are alleged, complained of or | discovered, and to ascertain wherein eX- | sting laws arc defective or are improp- l
 report the result of said investigation and | the facts ascertained to the Governor 1 from time to time when required by him.
 Il. To investigate the tax systems of other States to formulate and recom-
 mend such legislation as may be deemed | expedient to preevnt evasons of any laws | of the state relating to taxation and to | secure just and equal taxation and im- proVements in the system of taxation in , this State. F. To consult and confer with the Governor upon the subject of l taxation and the adminstra tion of the
 laws in relation thereto and the progress
 of the work of the Commission, and to | furnish to the Governor from time tu | time such information as he may re- 1 quire. 13. To transmit to the Governor | thirty days before the meeting of the Legislature written report showing ali | the taxable property in the State and | the value of the same, in tabulated form with recommendations for improvements
 in the system of taxation in the State | together with recomm enda tions of such | measures as said Commission may for mulate for the consideration of the Leg | islature i'll regard thereto. h. To assess,
 or cause to be assessed by the proper of | ficer, any property subject to taxation,
 and to set aside and hold for nadght any
 valuation or assessment of property maoe by any county officer within this State or by any board of revenue or Court of l County Commissioners or by any other officers authorized to make assessments, | and to rAassess or revalue said property whether said original valuation or assess
 ment be made by the property owner or, | by any officer of the State or of any 1 county or Board of Revenue or Court of County Commissioners of the several
 counties In this State, unless. the valua-
 ton or assessment shall have been pre-
 viously in the same tax year confirmed, Inp lot n cd hN | ord on appeal; and the Commission shall l have the power to value and assess any
 property, tangible or intangible, subject | to taxation in this State, without regard 1 to any previous assessment of valuation
 and shall have power to cause all it's said
 assessments, valuations. reassessments or 1 revaluation herein authorized to be en- l tered in the proper assessment books, or | records or minutes of the several county
 officers, or of the appropriate boards or | tribunals of this State authorized to as- 1 sess property to determine the ques- tions of assessment and taxation. Pro 1 vided that In every case where the State Tax Commission shall revalue or reassess any property which has been previously
 valued or assessed for the same year by the County Tax Commissioner or the 1 Board of Revenue or the Court of Coun- ty Commissioners of the county in which | the property is situated or subject to tax
 ation. thirty days notice shall first be | given to the owner of the property before such assessment is entered of rec ord on the assessment books or rolls by l personal notice or notice left at his dwell ing or by registered mail, and such mo- tice shall describe the property and the | assessment or valuation, fixed by the 1 Commission and notify said owners to ap-
 pear at q time specified therein before | the Commission at the Court House Of l the County in which the property is sit
 hated and show cause why said assess l rnent or reassessment should not be
 made From the final determination or
 judgment of said Commission to said
 assessment or reassessment the owner of
 the property may appeal within thirty
 days to the Circuit Court or court of like 1 Jurisdiction of the county in which said 1 nropertv is subject to taxation. Provid' 1 ed that the owner of the property may
 apneal 10 the Circuit Court or court of
 like jurisdiction of Montgomery County
 in ali cases where the property assessed
 or raassessed lies in more than one coun- l tv Said case on appeal shall be tried de
 novo and shall have prec cedence over any 1 other case except criminal cases anu
 from tbo judgment of said court an ap-
 peal may be taken by either party to the l Sl1nreme Court within sixty days from
 the rendition of such judgment If the State is unsuccessful the defendants wit 1 ncsses not to exceed i've in number. shall
 receive for their attendance the fees and mileage allowed by law for witnesses ir 1 civil cnses in courts of record which shall