The Montgomery advertiser., 1909-09-16

Section 1. Be 1t enacted by the Legislature of Alabama. That Section 212o of the Code of Alabama of 1907 be amended SO as to read as follows: tents of assessment list; assessor to make plat-book, etc. The taxable property and other subjects of taxation and property exempt from taxation shall be entered or cause to be enter- cd by the assessor upon a. blank as- sessment list in the form prescribed by the State Auditor. with a full de- scription of all property shown there in: and the assessor shall ascertain the value of each item or subject of taxa ton and shall enter the same in ap- propriate columns upon such assess mont lists. And the assessor shall make out a complete plat-book of all real estate in his county unless such piat-book has already been provided on . book to be prescribed by the State Auditor. on which the name sof each owner shall be entered on the separate plat assessed to or by him, where the same is practicable; for which book each court of county com, missioners or Board of like jurisdiction shall pay, if the price for the same shall be found by them to be reasona- ble. and shall also pay the assessor for making out such plat-book sum not exceeding one hundred dollars Tn coun- ties of twenty-five thousand inhabi- tants and upwards. and fifty dollars in counties of less than twenty-five thous- and inhabitants.
 Sec. 2. That Section 2122 of the Code of Alabama of 1907 be amended so as to read as follows: (Sec.) 2122. (SS50) <4S7) Condensed statement of assess ment and polls entered in book by as- sessor. The assessor must make and enter in a book, suitably ruled and substantially bound. e condensed state- ment of all assessments made during each tax year. showing. in separate columns. the names of persons assess ed in each precinct in alphabetical or- der; the number of acres of land and other real estate with the description and value thereof; and the number, amount, and value of all other taxa ble property and subjects of taxation assessed to each person and the prop erty exempt from taxation:( and the number, amount, and value of each sep arate item entered therein, together with the total amount of State taxes, and the total amount of county taxes in separate columns charged 10 each taxpayer. shall be extended and foot ed up, the footings carried forward from page to page, and the total amounts thereof footed up.
 Sec. 8. That Section 2156 of the Code of Alabama Of 1907 be amended so as to read as follows: (Sec) 215s. (3s86) (520) Certificate on book of assessment after 1t is corrected and completed; warrant of collector-When the court of County Commissioners, or other court of like Jurisdiction. has complet- ed it's examination of assessments. and after the county taxes have been levied. and the assessor has corrected the book of assessments in accordance with the decisions of such court, and after the assessor has extended opposite the name of each taxpayer the aggregate amount of State, county and special taxes with which such taxpayer is chargeable, and has footed up at the bottom of each page the aggregate amount of such taxes, carried his foot ings from page to page, and ihown ir conclusion. the aggregate account of all such taxes, the presiding officer of such court shall certify on the boob of assessments that the same nas been examined. corrected. and allowed by the court and that the amount of state tax Is =, the amount of county tax is $, the amount of special tax is $-, specifying the total amount of each of such taxes; and such certificate shall be the war rant to the collector of the county to proceed to collect such taxes in the manner directed by law. Page ?. (bill to amend Code 212o. 2122, 115e. 2174, 2175 and 215S).
 Sec. {. That Section 2174 of the Code of 1907 be so amended as to read az follows: (Sec.) 2174 (4009) (538)-Re- ceipts of collector to tax-payers. Up- on the payment of taxes and fees and costs, if any, assessed and charged against him, by any taxpayer. the col- lector shall give receipt therefor from the stub book mentioned in the next section, showing the name of the tsx- ha dat a nj total assessed value of real and per- sonaI property separately. and stating the aggregate of the State, county and special taxes, collected together with the interest. costs, and fees; and such receipt shall be prima facie evidence that such taxpayer has paid all his State and county taxes for hat 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 receiupt.
 Sec. 5. That Section 2175 of the Code of 1907 be so amended as to read as follows: (Sec.) 2175. (4010) (53e)-- Stub-book of receipts kept by collec- tor, delivery and production compelled by commissioners.-The collector shall keep a stub-book or books of receipts for each tax-year from which all re- ceipts given to tax payers must be taken; and on payment by any tax pay CT the collector small enter on the etuD from which the receipt is taken the name of such taxpayer, the date Of payment, and the aggregate amount of taxes and the interests and costs as specified in the receipt prescribed in the preceding section, and such stuh and the receipt taken therefrom shall bear the same number and correspond fin 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 Com rnissioners at any time before the de- livery thereof to the Judge of Probate.
 Sec. 6. That Section 2158 of the Code of 1907 be so amended as 10 read as follows: (Sec.) 215S (39S9)=Judge of Probate to furnish abstract book to collector before October first: compen- sation forfeited by delay.-After the book of assessments has been complet- ed as herein provided, the Judge of Probate must enter in a book, in con- else form, the amount of taxes assess ed against each taxpayer, being the aggregate of all State, county, and spG- cial taxes. and the fees of the assessor with a blank for the fees of the col- lector, and also, separately, the assess ed value of the real and personal property of each taxpayer and such book he must turn over to the tax collector on or before the first day of October on which the taxes shall be- come due and payable and for the ser vices rendered by him in the prepara-