The Birmingham age-herald., 1909-09-16
GENERAL LAWS
Enacted By the Legislature of
 Alabama.

2175, and 215S of the Code of Alabama.
 Section 1. Be it enacted by the Legisla- ture of Alabama, That Section 212O of the Code of Alabama of 1907 be amended so as to read as follows: (Sec) 2120, (S94S) (456) Form and contents of assessment list; assessor to make plat-book, etc. The tax able property and other subjects of taxa tion and property exempt from taxation shall be entered or cause to be entered by the assessor upon blank assessment list in the form prescribed by the State Auditor, with a full description of all property shown therein; and the assessor shall ascertain the value of each item or subject of taxation and shall enter the same in appropriate columns upon such assessment lists. And the assessor shall make out a complete plat-book of all real estate in his county unless such plat-book has already been provided, on a book to be prescribed by the State Auditor, on which the name of each own CT shall be entered on the separate plat assessed to or by him, where the same IS practicable; for which book each court of county commissioners or board of like ju- risdiction shall pay, if the price for the same shall be found by them to be reas- enable, and shall also pay the assessor for making out such plat-book a sum not exceeding one hundred dollars in counties of twenty-five thousand inhabi- tants and upwards, and fifty dollars In counties of less than twenty-five thous- and inhabitants.
 Sec. ?. That Section 2122 of the Code of Alabama of 1907 be amended so as to read as follows: (Sec.) 2122, (3950) (4SD Condensed statement of assessment and polls entered in book by assessor The assessor must make and enter in book, suitably ruled and substantially bound, a condensed statement of all assessments made during each tax year. showing, in separate columns, the names of persons assessed in each precinct in alphabetical order; the number of acres of land and other real estate with the description and value thereof; and the number, a. mount, and value of all other taxable property and subjects of taxation as- sessed to each person and the property exempt from taxation; and the number, amount, and value of each separate item entered therein together with the total amount of State taxes, and the total amount of county taxes in separate col umns charged to each taxpayer shall be extended and footed up the footings carried forward from page to page, and the total amounts thereof footed up.
 Sec. B. That Section 2156 of the Code of Alabama of 1907 be amended so as to read as follows: (Sec.) 2156 (39S6) (52O) Certifi- cate on book of assessment after 1t is corrected and completed: warrant of col lector-when the court of County Com missioners, or other court of like juris- diction, has completed its examination of assessments and after the county taxes have been levied, and the assessor has corrected the book of assessments in ac- cordance with the decisions of such court, and after the assessor has extended op- posite the name of each taxpayer the aggregate amount of State, county and special taxes with which such payer Is chargeable and has footed up at the bot tom of each page the aggregate amount of such taxes, carried his footings from page to page, and shown in conclusion. the aggregate account of all such taxes, the presiding officer of such court shall certify on the book of assessments that the same has been examined, corrected, and allowed by the court and that the amount of state tax is $--, the amount of county tax is s--, the amount of special tax is s- specifying the total amount of each of such taxes; and such certificate shall be the warrant to tho collector of the county to proceed to col feet such taxes in the manner directed by law. Page Z, (Dlll 10 amend COue zlzu, 2122, 2156, 2l74, 2175 and 215S).
 Sec f. That Section 2174 of the Code of 1907 be so amended as to read as follows: (Sec.) 2174 (4oo9) 63S)-Receipts of collector to taxpayers. Upon the payment of taxes and fees and costs, if any, assessed and charged against him, by any taxpayer, the collector shall give a receipt therefor from the stub book mentioned in the next section, showing the name of the taxpayer, the date of payment, the total assessed value of real and personal property sep arately, and stating the aggregate of the State, county and special taxes, collected together with the interest, costs, and fees; and such receipt shall prima facie evidence that such taxpayer has paid all his State and county taxes for that year on the real and personal property and other subjects of taxation contained in his assessment list and all fees and costs mentioned in such re- ceipt.
 Sec. 5. That Section 2175 of the Code of 1907 be so amended as to read as fol- lows: (Sec) A75. (4O1O) -Stub-boolx of receipts kept by the collector, delivery and production compelled by commits soners.-The collector shall keep a stub book or books of receipts for each tax year from which all receipts given to taxpayers must be taken; and on pay ment by any taxpayer the collector shall enter on the stub from which the receipt is taken the name of such tax payer, the date of payment and the ag- gregate amount of taxes and the inter ests and costs as specified in the receipt prescribed in the preceding section, and such stub and the receipt taken there from shall bear the same number and correspond in all respects. Such stub book or books at the end of the tax year shall be delivered by the collector to the Judge of Probate and the production thereof by the collector may be com pelled by the Court of County Commits soners at any time before the delivery thereof to the Judge of Probate
 Sec 6. That Section 215S of the Code of 1907 be so amended as to read as fol- lows: (Sec.) 2158 (39S9)-Judge of Probate to furnish abstract book to collector be- fore October first; compensation forfeited by delay.-After the book of assessments has been completed as herein provided, the Judge of Probate must enter in a book, in concise form, the amount of taxes assessed against each taxpayer. being the aggregate of all State, county, and special taxes and the fees of the as- sessor with a blank for thH fees of the collector, and also, separately the as- sessed value of the real and personal property of each taxpayer and such lector on or before the first day of Octo- Der on which the taxes shall become due and payable and for the services rem dered by him in the preparation of such book he shall receive compensation to ho a Hxyf ryvf oF