The Birmingham age-herald., 1911-06-21
GIVE INFORMATION
 TO J. LEE LONG
Wanted to Know About COmpensa- tion Allowed to Tax Assessor
 in Certain Cases

Montgomery, June 2o-(SpeciaD-D barreled tax questions propounded to the attorney generals department by J. Lee Long, chairman of the state tax commission, are answered by Assistant Attorney General W. l.. Martin in similarly double barreled way. The first expression of opinion is to the effect that a tax assessor is entitled to yearly compensation for revising the county land book, but the second question is found to be imperfect until certain ex- emptions are made known.
 The question in particular wanted to know whether a tax assessor is entitled to his commissions after regularly mak- ing the assessments on property exempt ed by the court of county commissioners from county taxation. The attorney gen. eral admitted in the latter case that the exemptions were to be taken into con- sideration is finally answering the query.
 The opinion follows:
 June 20, 1911. '.Hon. J. Lee Long, Chairman State Tax
 Commission, Capitol.
 Dear Sir: In reply to your favor of the 10th inst, requesting this office to advise you Q) whether a tax assessor is entitled to his commissions after reg ularly making, entering and computing the assessments on property exempted by the court of county commissioners from county taxation and @ if he is en- titled to yearly compensation for revis- ing the county land book I have the honor to advise you as follows:
 "A tax assessor Is entitled to receive a fixed commission on the amount of county taxes regularly assessed, car book (code, section 2O07. It is made his duty. to list the amounts of both exempt and taxable property (section 2106), to show all deduction for exemp- tion to which the taxpayer is entitled (scotion 211D, and to deliver to the iuGge of probate his assessment book and all assessment lists (section 2123) The judge of probate delivers to the court of county commissioners the as- sessment book and lists (section PAD, which court, after correcting the as- sessnlents made by the tax assessor, shall levy a county tax (section 2155). The assessors commission is based on the total amount of assessments extended on the assessment book after correction by the court of county commissioners (seotion 209D. I know of no authority by W hich the court can, after correct ing the assessment book and lists, and after taxing property for state pur- poses, exempt it from bearing it's share of county taxes.
 T cannot, tn therefore, advise you def1- nitely on this question until you inform mo what exemptions were allowed by the court, and whether the exemptions so allowed were entered after state taXes had been assessed.
 "The tax assessor shall annually re- wise the land book before comparing 1t with the assessment sheet showing the amounts bid in by the state for taxes and with the supplement to the court tract book (code, section 2129) and for his services in respect to such land book. I am of the opinion that he is entitled annually to the com pensa tion fixed by section 2132 of the code.
 q beg to hand you herewith letters from the tax assessors of Dale and Etowah counties, enclosed in your fa- vor. Yours very truly.
 CIVILIAN L. MARTIN, Assistant Attorney General"