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

! ors, and county boards of equalization with all necessary books, stationer,
 and printed blanks for the proper con-
 duct of their several offices. and, fail l ing to do so, the assessors, collectors
 and county boards of equalization may I purchase books. stationery and printed l blanks In behalf of the county. and the cost thereof shall be preferred claim against the county. +t-
 ] Sec. 270. Any person, who, having taken oath required by law to be ad- ministered to him by the tax assessor or his deputy before proceeding to list l lproperty for taxation, willfully and corruptly answers falsely any lawful question which such assessor or his deputy may put to him touching the return of property for taxation. Of willfully and corruptly makes a false return of property required by law to be by him returned for taxation, is I guilty of perjury, and must. on con viction. be imprisoned in the peniten- tiary for not less than two nor more l than five years.
 Sec. 271. Any tax assessor or dep uty tax assessor who returns the tax list of any taxpayer as having been
 sworn to by such taxpayer, when, in | fact, it was not sworn to, Is guilty of , a misdemeanor. This section must be given in a special charge, to the grand | jury and it is their duty, whenever
 
 indictment against such tax assessor or I deputy tax assessor. | Sec. 272 Any president or cashier of any bank or banking association who
 fails or refuses to make out. swear to
 and deliver to the tax assessor the
 statement required by law, within the time therein prescribed, must, on con yiction, be fined not less than $200. and must also be sentenced to hard
 labor for the county for not more than l three months. 4.
 l Sec. 273. It shall be unlawful for any member of the state or county boards of equalization or ,employe of either of
 said boards, or the tax assessor. to | act as agent or attorney for any tax
 payer in the matter of the assessment | of property for taxation, and any mem- ! Der or, officer of either of said boards
 or the assessor who violates the pro visions of this section shall be re-
 moved from office by the governor. | Sec. s274. No arbitrator shall be selected
 under the provisions of this act who Is
 related within the fourth degree of con- sanguinity or affinity to the owner or owners of the property, or to any member of the board of equalization which has valued the property in question, or to the
 tax assessor of the county, and if the owner of the property Is a corporation,
 to the executive afficers thereof, nor shall such arbitrator be an official agent, employe, attorney or stockholder of such corporation.
 Sec. 275 Any revenue officer of the state who refuses to allow the state board | of equalization, or the agents or deputies thereof, full and free access to all books and records belonging to or pertaining | to his office, shall be guilty of misde-
 meenor, and, on conviction, shall be l fined not less than 10 nor more than $100. l Sec. 276. Any officer on whom any duty | Is imposed by the revenue law, who fails. or neglects to perform such duty, If there is no other punishment provided | for such failure or neglect, must on con- viction. be fined not less than $20 nor
 more than 5000.
 | Sec. 277. Any probate judge, clerk of court of record. register in chancery, sher- | if, coroner, tax collector, county treas-
 urer, trustee of public schools, notary public, justice of the peace, constable or other public officer, who knowingly con- verts, to his own use or permits another
 to use any of the revenues of the state. | or of any county or municipality there- l of, or any money paid into his office, or received by him in his official capacity, 1 is liable to indictment, and on convic- I tion, must be punished as if he had stol- | eu it. AH-
 Sec. 27s. When any sheriff or other of- l ficer shall sell any property under exe- cution or other process, or under any de- cree, judgment. or order of any court, | it shall be his duty to ascertain what taxes are lien upon such property, and l upon a sale thereof, to first apply the proceeds of such sale to the payment of \ such taxes.
 | Sec. 279. When taxpayer makes | general assignment of his property for the payment of his debts, or Is declared a | bankrupt, or when dead, and his estate Is or becomes insolvent. any unpaid taxes assessed against him, or against his es- I tate shall be preferred claim, and shall
 be paid by the assignee, trustee, or per- | sonal representative out of the first money
 received by him belonging to the trust or estate. t'tt --
 | Sec. 2s0 When taxes are levied on the | gross or net receipts of any person, com pany, corporation, or association doing
 business in this state by any agent, such agent shall be personally liable for such
 taxes, and the tax collector may collect
 tho same from such agent by garnishment
 Or by the seizure and sale of any person. I al property belonging to him, as if such
 taxes were assessed against him. | Sec. 2S1. Any tax collector who fails to
 make return and forward the tax money { in his hands, from time to time, to the
 proper authorities, as provided by law,
 except for good cause, is guilty of em-
 bezzlement of public funds, and is liable,
 or conviction, to a finc not exceeding $10, I 000 and imprisonment in the penitentiary
 not exceeding two years. Sec. 2S2. The failure of any tax collector
 to pay over or produce any money col- lected by him, either as state county or municipal taxes, after demand by the state or county or municipal treasurer,
 or other authority for receiving money be-
 longing to the state, county or municipali- ty, shall be prima facie evidence against
 such tax collector of embezzlement by, l him.
 Sec 2sS Any tax collector or other per l son engaged in collecting the revenues of
 the state who buys, sells or otherwise trs des in state warrants, state certificates
 or other securities of the state, shall be guilty of a rnisdemeanor
 Sec 2S4 Any person who fraudulently I obtains from the state auditor under the provisions of this act any duplicate war l rants upon the treasury of the state, or
 any warrant to which he is not entitled, must on conviction, be punished as if he had stolen the amount specified in the f warrant. s4 l Sec. 2S5. The holder of any lien on real I or personal property may pay the tax thereon with interest and penalties, and Ipon such payment shall be subrogated I to the lien of the state, county or mu- nicipality, and the sum so paid shall bear l legal interest from the date of payment,
 and may be collected in the same man. 1 ner, as the original claim of the lien l holder.
 I Sec. 286. In all counties where county 4 officials are paid on salary instead of a fee basis, all fees allowed under the terms of this act to be paid to or col