The Lee County journal. (Leesburg, Ga.) 1904-19??, 1913-10-30


giving at the same time the name Of
his arbitrator, the board shall name
its arbitrator within three (3) days
thereafter and these two shall select
a third, majority of whom shall fix
the assessments and the property on
which said tax payer shall pay taxes,
and said decision shall be final, ex-
cept so far as the same may be at
fected by the findings spd orders Of
the state tax commissioner as here
matter provided The said arbitrators
shall be freeholders Of the county and
shall render their decision within ten
days from the date of the naming of
the arbitrator by said board, else the
decision of said board shall stand at
firmed and shall be binding in the
premises. Said arbitration shall be
had and the said arbitrator shall be
compensated in the same manner as
is now provided for the arbitration
of individual tax returns, except in so
far as the existing law rlay be modi-
fed by the provisions Of this section.
Before entering upon a hearing the
said arbitrators shall take an oath
before the tax. receiver that they will
faithfully and impartially make
true and just assessment Of the tax
returns and property in question and
will determine the matters submitted
to them, according to law and the JUS
tice and equity of the case.
Sec. z. Be it further enacted by
the authority aforesaid, that it shall
be the duty of the county board of tax
assessors to diligently investigate and
inquire into the property owned in the
county for the purpose of ascertain
ing what property, real and personal,
is subject to taxation in the county
and to require its proper returns for
taxation. -.
The said board shall have author
ity to issue subpoenas for the at
tendance Of witnesses and to require
the production by any person of all his
books, papers and documents which
may throw any light upon the ques-
tion of the existence or liability of
property of any class for taxation. If
any witness, so subpoensed, shall fail
or refuse to answer questions pro-
pounded or shall fail or refuse to pro-
duce any such books, papers or docu-
ments, such person shall be cted by
said board to appear before the ordi-
nary of the county, who shall hear, in
a summary way, the reasons or ex-
cuses of such person for such failure
or refusal, and the ordinary shall
have authority to impose such punish
ment as for contempt, as he may
see proper, not to exceed a fine of one
hundred ($100.OO) dollars or impris-
onment not to exceed ten days or
both, in the discretion of the court.
Sec. 8. Be it further enacted by
the authority aforesaid, that the
county board of tax assessors, may
by rule or regulation, provide the
manner of ascertaining the value for
taxation Of any property, real or per-
sonal, not appearing inthe digest of
the preceding year, and in cases
where there has been change of
ownership from any cause; it being
the purpose and intent of this act to
confer upon the said board full power
and authority to have placed upon the
digest of the current year an assess.
ment or valuation Of all property Of
every character in the county that is
subject to taxation; provided, that
nothing contained in this act shall APP
ply to these persons, firms or corpo4
rations who are required by existing
laws to make their returns to the
comptroller4general.
Sec. 8. Be it further enacted by
the authority aforesaid, that where
ever under the provisions of this act,
any notice, subpoenas or writings are
required to be given or served, the
same may be served by any sheriff of
this state or his deputy, or by any
lawful constable of this state except
as otherwise herein provided; and
such officer shall be paid for his
services the same fees as are paid Of
icers for serving similar process in
civil suits; and the same shall be paid
from the county treasury in the same
manner as other payments by the
county are made.
Sec. 10. Be it further enacted by
the authority aforesaid, that sai0
county boards Of tax assessors shall
complete. their revision and assess
.ment of the returns of tax payers in
their respective counties by July LIST
of each year. The tax receiver shah
then Immediately forward ons copy
of the completed digest to the comp
trolIer- general Of this state for exam
nation and approval by the state tax
commissioner.
Sec. II. Be it further enacted by
the authority aforesaid, That the Of
flee of state tax commissioner is here
by created. He shall be appointed by
the governor by and with the approx
al of the senate and shall hold Office
for and during the term of six years
and until his successor is appointed
and qualified. No person shall be APP
pointed or be qualified to hold said Of
flee who is not citizen and free
holder of this state. The said state
tax commissioner shall be commits
stoned by the governor and before en-