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

poll tax Said names shall be entered in suitable book for that purpose provided at the expense of the county. Sec. 23 For the services required In the preceding section, when performed. the several tax collectors shall be en- entitled to the sum of 2h cents for each name so entered. to be paid out of the general fund of their respective counties on the warrant of the judge of probate.
 THE TAX ASSESSOR AND LISTING OF PROPERTY FOR TAXATION Sec. 24. There shall be elected at the time, in the manner, and for the term provided sby law. a tax assessor for each county in the state, who shall perform such duties as are or may be prescribed by law, and whose term of office shall begin on the first day or
 october, nex- ~ster his election. The term of office of tax assessors now
 holding office shall be extended to said date.
 Sec. 20. Before entering upon the discharge of the duties of his office, the tax assessor must execute in du- plicate a bond in the sum of $200o in counties having population of less than 50,o00. In counties having more than 50,000 population, the amount of such bond shall be s5000 Such bonds shall be payable to the state of Ala bama with sufficient sureties to be approved by the judge of probate of the county. and conditioned faithfully to discharge the duties of his office which are, or may be, required by law during the time he continues therein, or dis charges any of the duties thereof. One Of such duplicates must be filed and recorded in the office of the judge of probate. and the other must be Tiled in the office of the state auditor, on or before September l. next after his election.
 Sec. 26. He shall also. before en- tering upon the discharge of the duties of his office, file in the office of the judge of probate of his county an oath In writing that he will faithfully and diligently discharge all the duties Which are, or may be imposed upon him by law, and such oath must also be recorded.
 Sec 27. The tax assessor shall be entitled to receive from the tax collec- tor out of the first money collected Tor the state. giving him duplicate re- ceipts therefor. one of which receipts shall be forwarded to the state au- ditor by the tax collector, the follow ing commissions on the state taxes whether general or special. assessed by him tbut not on each separately), to- wit: In counties where the state taxes assessed do not exceed $12000, the rate of commission shall be 8 per cent on the first thousand, per cent on the . remainder In counties where the state taxes assessed exceed s12,O00, the com- mission shall be the same up to $12,OOO and on all above $12.000. 1h per cent up to s60,00o. and 1 per cent on the remainder He shall also be entitled to receive from the tax collector the same rate of commission on the amount of county taxes whether general Of special (but not on each separately, regularly assessed, carried up or ex- tended on the assessment book, giving duplicate receipts to the tax collector f Tor all amounts so paid him. He shall ! receive per cent of the amount of general state taxes upon property as- sessed by him which has escaped taxa tion in the previous year. such previous E assessment not having been made while I he was tax assessor. Provided, that ! after the expiration of the present terms of tax assessors no commission I shall be allowed or received on any as- sessments of any local or special H county school taxes.
 Sec. 2S. He shall not receive com I missions on errors made in assess ments, on abatements deductions II from assessments allowed to the tax payer, nor shall he. after the abstract Il book has been turned over to the tax collector, receive commissions on any T assessment to which an objection by II the taxpayer regularly entered. may Il
  has been disposed of and the proper assessment ascertained and deter mined.
 Sec. 29. For making the demand on the taxpayer for his list of property to be returned, and for each return of property to "owner unknown to be charged to the taxpayer or prop erty assessed, and collected with the taxes, the assessor shall be entitled to 50 cents, to be entered upon the return and the assessment. But the assessor shall be entitled to only one demandEt fee against each taxpayer. For servingII each subpoena for state witnesses orf notice issued by order of the county board of equalization, the tax assessor Fl shall be entitled to receive 25 cents, II to be taxed against the taxpayer and collected with the taxes, if the case made against such taxpayer be sus tained, otherwise he shall receive no fees for the service of such subpoena.
 Sec. 30. The tax assessor Is author H 1zed to appoint deputies, and the acts of such deputies shall be recognized Il as his acts, and he shall be responsible for any loss sustained by any tax payer. or by the state or county by reason of any unlawful act done bylI any of such deputies. Such deputies shall receive no compensation for their services out of the state or county rev. enue.
 oec. ol. It IS the duty or the assessor |. to have printed, at the expense of the ! county, a sufficient number of assess II ment blanks in the form prepared and furnished by the state board of equali- zation, and upon request of any tax payer, the assessor shall furnish him with a copy or copies for the use of III such taxpayer in listing his propertyl for taxation. Said blank when filled out and returned to the tax assessor shall be known as the tax return" Upon demand of any person making a II return of property for taxation, the assessor shall furnish him with copy of such return
 Sec 32. The return and listing of property for taxation by the tax as- sessor must commence on the first day of October in every year, and shall be finished by him by the first day of January following. but the as- sessor may be allowed until the first Monday in February i'm each year to make a supplemental return or list of property which he may have failed to have returned or listed prior to the first day of January, and such supple mental return must be entered as any other return, and shall be embraced in the abstracts made for the auditor and collector. The assessor shall also receive and file the awards of all ar bitrators in the arbitration of differ ences between taxpayers and county boards of equalization, and shall in- 6orse such awards upon the return of the owner of the property in question.
 Sec. 33. Between the first day of October and the first day of IT. --I