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

purpose 10 create a conmlSSlOn 10 De
 known the State Tax Commission of
 Alabama, and to prescribe the powers
 and duties of said commission, and it's
 mode of procedure, and to abolish the office of State tax commissioner.
 Section l. Be it enacted by the Legisla- ture of Alabama, That there is hereby created a commission to be known as the State tax commission of Alabama.
 Sec. ?. The State tax commission here by created shall be composed of three commissioners, consisting of chairman and two associate members, who shall be appointed by the Governor and desig- mated as chairman and associate mem bers of the State tax commission of Ala bama. The three persons who are to compose said commission shall be ap- pointed by the Governor within ten days after the passage and approval of this act, or as soon thereafter as practical ble. The chairman and associate mem bers of said commission shall be appainted to serve for a term of four years, to ex- pire March 1, 1911. Upon the expiration of the three commissioners appointed un- der this act as aforesaid, each succeeding commissioner shall be appointed and hold his office for term of four years, and each commissioner provided for under the terms of this act shall hold office until his successor shall have beeen ap- pointed and qualified. In case of a va cancy 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 oc- cur and said commissioner thus appoint ed shall hold office as in case of a regu- lar Commissioner under this Act.
 Sec. 3. The person to be appointed as a member of the State tax commission hereby created shall be such as are, in the judgment of the Governor, known to possess high character and knowledge of the general subject of taxation and mat ters pertaining thereto. No person ap- pointed as member of said commis- sion shall hold any other office un- der the government of the United States or under any other State or of this State during his term of office. Each Commis- sioner shall devote his entire time to the duties of the office, and shall not hold any position of trust profit, or engage in any occupation or business the duties or conduct of which shall interfere or be inconsistent with the duties he shall as sume as said Commissioner under this act, or serve on or under any committee of any political party in this State or in the United States.
 Sec. f. Each Commissioner before en- tering upon the discharge of the duties of his office shall take, subscribe and file with the Secretary of State the following special oath of office in addition to the general oath of office prescribed for pub lie officers by the Constitution of Ala bama, viz.: q -, do hereby sol- emnly swear that I will faithfully, im- partially, rigidly and truly perform all of the duties of the office of State tax com missioner to which I have been appoint ed and which I now asume, without fear or favor, bias or thought of personal gain or advantage. but will always regard and enforce the duties and responsibilities of my said office to the best and utmost of my ability. capacity and power" Said oath shall be taken before any qualified officer authorized to administer oaths in the State of Alabama, and thereupon be filed with the Secretary of State.
 Sec. 5. Each of said State tax commits sioners shall receive an annual salary of twenty-four hundred dollars, except the chairman of said Commission, who shall receive an annual salary of three thous- and dollars. Such salary shall be paid out of the State Treasury in the same manner as salaries of other State officers are paid.
 Sec 6. The members of the State Tax Commission first appointed under this act, after having been duly qualified shall without delay meet at the Capitol at Montgomery and organize for the transaction of business. majority of said commission must, after it's organ ization, provide by resolution for regu- lar meetings, and they must meet and sit in session for the conduct of lnvestiga- tions and making, revising, reassessing or assessing property at the County Seat of each County, wherein the property af- fected is situated except as to taxes levied against foreign corporations all meetings shall be held at the capitol, unless and except said commission, upon written petition being filed, shall decide otherwise, provided, the tax commission shall notify the Boards of Revenue or County Commissioners of the date when they will sit or meet in the county, and such Boards of Revenue or County Com unissioners shall and must sit with and advise the tax commission as to local conditions, concerning the taxable values in tho county, provided this shall not ap- ply to corporations which have assess able 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 appoint secretary at salary of not more than Eighteen Hundred Dollars (s1S00) per an- nun, 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 ex- perts, engineers, stenographers and assist ants as may be necessary to perform the duties which may be required of said State Tax Commission, and said commis- sion shall fix the compensation of other persons upon the approval of the Cover nor. The secretary 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 re- oured of him by law or by said com mission from time to time. The commits sion shall have power to make all needful