The Birmingham age-herald., 1915-12-22
INF CREMATION SENT OUT BY THE BOARD
 ID TAX EQUALIZERS
Instructions Given County Boards About Dates for Sitting and Other De
 tails of Duties

Montgomery, December A-(Special.) Information of interest to the members of the various county boards of equaliza- ton was sent out today by the state board of equalization in the form of a circular letter. The letter to the county boards shows the time during which the different stages of their work must be performed.
 Under the law the county boards in counties of more than 75,000 inhabitants must begin equalizing and valuing on the first Monday in October of each year and remain in session six months. In coun- ties of less than 75,oO0 inhabitants the boards must begin equalizing and valuing the first Monday in January and remain in session three months
 In explaining to the county boards the nature of their work, the state board said in it's letter:
 You may expect from time to time circular letters in which we shall en- deavor to clear up and make simple such points as are, or may appear to be, in- volved. We shall number these circular letters consecutively, so that you may have a check on same, thus enabling you to know from time to time whether any are undelivered."
 The circular letter sent out by the state board today was as follows:
 County boards of equalization: Begin equalizing and valuing in counties of 75.- 600 or more inhabitants, on the first Monday in October of each year and re- main in session until the first Monda V in April (six months)
 Begin equalizing and valuing in coun- ties of less than 75,0O0 inhabitants on the first Monday in January of each year and may remain in session until the first Monday in April (three months). Sec tion 1.
 Values must be entered on the land and lot books and transcribed to the assessment lists not later than the sec- ond Monday in May of each year, and on or before the second Monday in May the county board shall certify over 1neir signatures as to the correctness of tax returns and deliver same to the tax as- sessor as their report Section 76
 Tt shall be the duty of the county board of equalization in each county to sit at the courthouse in their respective counties on the third Monday in June in each year from g a. m. to D. m. for at Yeast one week, and so much longer as ay be necessary, provided that they do not sit beyond the first day of August for the purpose of hearing objections, if any, to assessments or valuations fixed by the board. Section 17.
 County board may be convened in spe- cial session on call of the chairman, a majority of the board or the state board of equalization, at any time it is deemed necessary. Section 80.
 Arbitration provided for section 77: Arbitration may be demanded by the tax payer giving notice within five days after the adjournment of the meeting of the board convened on the third Monday in June.
 Name and address of taxpayers s arbi- 1 trator shall be filed with demand for arbitration.
 | County board shall name it's arbitrator within three days after demand for arbi- tration is filed.
 "rhe two arbitrators selected shall name an umpire within five days after such two arbitrators have been named "1f the two arbitrators selected do not within five days, select an umpire, either arbitrator shall notify the state board of | equalization and such board shall forth with appoint an umpire. "The said arbitrators shaIi render their decision and make report thereof within 10 days from the date of naming an umpire, else the decision of the county board shall stand affirmed, and shall be binding in the premises. "Arbitrators must take oath before the probate judge"