The Birmingham age-herald., 1915-10-23

icNleu TUT the use or the county, ana then pay over to the county treasurer the balance of the county tax due from him as such tax collector and not pad over prior to that date.
 Sec. 1S6. On the death of any tax col lector his personal representative, gen. eral or special must, out Of the first money that come into his hands, be- longing to the estate of his decedent. and as soon as the same come into his hands. pay to the proper state and county officers the amount of public funds collected by such decedent, not paid over by him at the time of his death, and must make settlement with such officers of any unsettled accounts of such decedent with the state and county touching the affairs of his of flee as soon as practicable and not later than the time when tax collectors are required to make final settlements.
 Sec. 1S7. Whenever any tax collector collects any special taxes. he shall specify in the receipts given to taxpay- CTS the amount of such taxes, and the purpose for which they were levied and collected.
 Sec. 1SS. Such special taxes, when collected. must be paid over by him to the county treasurer, and the county treasurer receiving such special taxes shall keep the same separate and dis tinct from all other public funds, and shall keep a separate account thereof, and shall promptly disburse the same upon orders drawn thereon by the Ie- gally authorized authority
 Sec. 1ss. When the object for which such special taxes were levied and col lected shall have been accomplished, or for any other reason, the same are no longer required for the purpose for which they were levied, the parties charged with the administration or ap- plication thereof shall notify the treas urer. who shall thereupon close the account of such taxes, and transfer any balance remaining to the account of the general fund of the county.
 Sec. 190. Tn cases where there is no provision of law authorizing the collec- ton of taxes by suit, the taxes which shall become due under the provisions of this act to the state or to any county, city or town. may after the same shall become delinquent, be col lected by the state or by any county, city or town by suit in any court of competent Jurisdiction.
 Sec. 191. Any municipal corporation in this state may by ordinance duly adopted provide for the assessment. ecualizat tion and collection of taxes due such municipality by the officers ana boards, provided in this act, and all the machinery herein provided for the
 
 of state and county taxes, the enforce ment of such collection, the sale of property for the collection of taxes, and the redemption from such sales shall be applicable to the assessment and collection of such municipal taxes, the sale of property for the collection of such municipal taxes, and the redemp- ton from such sales provided that the assessor and collector shall receive such compensation as may be fixed by the governing body of such municipal ity. not to exceed one-fourth of one per cent for assessing and one-fourth of one per cent for collecting.
 SALE OF LANDS FOR THE PAYMENT
 OF TAXES
 Sec. 1s2. The probate court of each county is empowered to order the sale of lands therein for the payment of taxes assessed on such lands or against the owners thereof. when the tax col 1ector shall report to the court that he was unable to collect the taxes as- sessed against such land, or any min eral, timber, or water right or special right, or easement therein. or the owner thereof, without sale of such land
 Sec. 19S. It shall be the duty of the tax collector, at the expense of the county to procure substantially bound book, in which he shall enter, in the manner usual in dooketing cases for trial in the circuit court, each par eel of real estate, or right or interest. or easement therein, assessed to any person against whom taxes have been assessed which are not paid. when a portion or all of such taxes are on such real estate, or right or interest or easement therein, describing the same in the same manner as it Is described in the assessment list, and stating the amount of the unpaid taxes. penalties, fees and charges due by such person, specifying the amount due the state and due the county, and that for fees and charges; and he shall, in like man. ner, enter in such book each parcel of real estate. or right or interest or ease ment therein, which has been assessed to an "owner unknown" and the amount of taxes, fees and charges due thereon, stating in each case the fact that it was so assessed. The descrip- ton of such real estate or right or in- terest or easement therein, shall be en- tered in alphabetical order, by pre- cincts of the residence of the owners. If known and they reside in the county; but If they are unknown or do not reside In the county, then by the precincts in which the real estate is situated.
 Sec. l94. Such book shall be pre- pared in neat and orderly manner, in a fair and legible handwriting, with sufficient space in each case to make the necessary entries. and, in other particulars, in manner suitable for the purposes for which 1t Is to be used; and if it Is not thus prepared the judge of probate shall cause it to be so prepared at the expense of the col lector. and the cost thereof shall be deducted from his compensation. Such books shall be delivered to the judge of probate on or before March l; but if from any cause, there has been a fail- ure to deliver the same by that time, il may be delivered thereafter.
 Sec 195. On receiving such book, and as speedily as practicable, the judge of probate shall issue notice ad- dressed to each person against whom any unpaid taxes are assessed, as shown by such book. substantially in the following form; State of Alabama, ................ county. To i; the tax collector has filed in my office list of delinquent taxpayers, and of reni estate upon which taxes are due. You arc reported as delinquent and ycur tax amounts to ..........s with costs added. This Is to notify you to appear before the probate court of said county at the next term thereof, com mencfng on Monday, the ........ day of ........., then and there to show cause, if any you have, why. decree for the sale of property assessed for taxaticn as belonging to you, should not be made for the payment of the taxes thereon and fees and costs .................. Judge of Probate Such notice must be served by the tax collector. or his deputy, by handing a copy thereof to the party to whom it Is addressed, or his agent, or by leav- Ing copy thereof at the residence or . t L x-