The Lee County journal. (Leesburg, Ga.) 1904-19??, 1913-09-11

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act, and also the oath required of all
civil officers. The members Of said
board during the time they hold then
office and for one year thereafter,
shall be ineligible to hold any state,
county or municipal Office, but they
may be re-appointed to succeed them.
selves as members of said board. They
shall be paid as compensation for
their services such an amount as NAV
be fixed from time to time by the
board of county commissioners, or
ordinary, as the affairs of the county
may be under. the jurisdiction of the
one or the other, provided, that the
compensation to be paid said mem-
bers, shall not be less than three
$4,000 dollars per day each, for the
time they are in actual discharge of
the duties required or them under the
act. The compensation of the mem
bers Of said board, and such other ex-
penses as may be necessary to be in
Cured in the performance of the du.
ties of the board under this act shall
be paid from the county treasury in
the same manner as other payments
by the county are made. Upon petit
ton to the judge of the superior
court in term time or at chambers, by
ten or more freeholders of the county
that any one or more members of the
board Of county tax assessors are dis
qualified under this section, or are not
properly and impartially discharging
their duties under this act, or are dis
eliminating in favor of certain citi-
zens or classes of citizens and against
others, the said judge shall cite the
members of said board of tax asses
sors so complained Of, to appear be-
fore him at a time and place in the
county to be fixed in said citation,
not less than twenty nor more than
forty days from the date of the pre-
sentation Of said petition, to appear
and make answer to said petition. A
copy Of said petition shall be attached
to said citation and service thereof
may be made by any sheriff, deputy
sheriff or constable of this state. The
officer making the service shall serve
copies and return the original petit
ton and citation to the clerk of the
court as other process is now return
ed. At the time and place fixed in
said citation, unless postponed for
reasonable cause, the judge shall hear
and determine the matter without tbs
Intervention of jury and shall rem
der such judgment and order either
dismissing the petition or removing
the offending member or members Of
said county board of tax assessors
from Office and declaring a vacancy
therein as may be right and proper.
If either party to the controversy is
dissatisfied with said judgment and
order, such party may take the same
to the supreme court by fast bill OF
exceptions in the manner provided BY
section 5540 of the code of 1910.
Sec. 5. Be it further enacted by the
authority aforesaid, that said county
boards Of tax assessors shall elect one
of their number as chairman for such
term as they shall fix but not to be
less than two ~ years. The said
board shall have authority to employ
a competent person to serve as secre-
tary Of said board. He shall keep g
record of the proceedings Of said
board, and shall receive for his serv-
ices in this capacity, the sum Of three
($3.O0) dollars per day, while actual
" attending sessions of said board;
the same to be paid out Of the county
treasury in the sam manner in which
other county payments are made. The
said board shall have authority to en-
ploy an agent to seek out all unre-
turned property in the county and
bring it to the attention of the board.
and for such services they may allow
said agent commission of ten pei
cent of the amount of the tax arising
to the county from such unreturned
property so discovered and placed on
the books by his efforts. The commits
sion allowed said agent, shall be paid
from the county treasury as a part OF
the expenses. of said board.
Sec. 6. Be it further enacted by
the authority aforesaid, that the said
board of county tax assessors in each
county shall meet each year within
ten days from the date of the closing
of the tax returns for the current
year, to receive and inspect the tau
returns to be laid before them by the
tax receiver as hereinbefore provided.
It shall be the duty of said board to
examine all the returns of both real
and personal property Of each tan
payer, and if in the opinion of the
board any tax payer has omitted from
his returns any property that should
be returned or has failed to return
anv of his property at just and fair
valuation, the said board shall correct
such returns and shall assess and fix
the lust and fair valuation to be placed
on said property and shall make
note thereof and attach the same to
such returns. It shall be the duty Of
said board to see that all taxable
property within the county is assessed
and returned at its just and fair val
nation and that valuations as between
+be individual tax payers are fairly