The Birmingham age-herald., 1915-10-23
THE AeEHERALD, SATURDAY, OCTOBER 2s 1915

ing the total amount and value of each class of taxable property, and property exempt from taxation, and
 the amount of tax on each item ex- tended in a column, one of which he
 must forward to the auditor not later than the first of October of each year, and the other he must deliver to the
 tax collector by said date. The state
 auditor shall report to the governor any tax assessor who for 10 days after
 the time required, has failed to for ward to the state auditor the abstract
 of assessment of his county. and the governor shall forthwith require of such tax assessor an official report of the cause of such failure.
 Sec. 54. After the book of assess
 ments has been completed as herein provided, the tax assessor must enter in book, in concise form. the amount of taxes assessed against each tax payer, showing separately the amount of taxes on real estate and personal property and other subjects of tax
 ation, .and the fees of the assessor with 8 blank for the fees of the collector: and such book he must turn over to the tax collector on or before September 15. For the services rem dered by him in the preparation of such
 book, he shall receive compensation to
 be allowed by the court of county com missioners as follows viz: In counties where the aggregate assessed value of real and personal property amounts to $2,00o, 900. or less, S75: when the as sessed values amount to moro than s2,- 000.000 and not exceeding S4,000,00U. l $100 when the assessed values amount to more than s4,000.000 and not ex- ceeding s6.000,000. SIPS; when the as- | sessed values amount to more than S6,- 000,000 and not exceeding sS,000,00O, $50; and when the assessed values l amount to more than $S,000,000. such | compensation as may be fixed by the court of county commissioners, not less than $200, and not exceeding $500,
 but any tax assessor who fails to com plete such abstract by the time re- I quired shall forfeit all right to com pensation.
 l Sec 55. It is the duty of the tax as- sessor of every county in this state to 1 procure at the expense of the county a | book in the form to be prescribed by | the state board of equalization, in | which he shall enter a complete map and list of all the blocks and lots which have been plated, and the maps of | which are recorded in the office of the | judge of probate or can Le procured within his county, beginning with the | lowest numbered block and lot and pro- ceeding in numerical order to the high est, with the name of the owner set l | division or addition to any town or city shall be shown by proper head | ings at the top of each page of such l lot book, and by an index in the front | thereof, provided that if such plat 1 books have already been made, the as- | sessor shall annually make the entries
 thereon without compensation.
 Sec. 56. The assessor shall make a
 complete plat book or books of all real estate in his county, unless such book | or books have already been provided
 in form to be prescribed by the state
 board of equalization, in which the
 name of the owner shall be entered on each separate plat or subdivision where the same is practicable. The
 court of county commissioners, or court of like jurisdiction. shall pay the as | sessor for making out the plat book 1 required by this and the preceding sec l tion, a sum not exceeding $l00 in coun- ties of 25,000 inhabitants, and upwards
 and $50 in counties of less than 25,oOC | inhabitants.
 Sec. 57. It is the duty of the tax | assessor of every county in this state | to procure at the expense of the county I a book in the form to be prescribed by I the state board of equalization, in which he shall enter complete list oi
 all the land in the county by the small
 est subdivisions, beginning with the | lOWeSI SecIlOI, lOWHSulD dilu Iduse, dllu 1 proceeding in numerical order to the
 highest. with the name of the owner l set opposite each subdivision, and in- I dicating the same by initial letters 1 abbreviations and figures. in a mar l ginal column on the left of every page The assessor shall list such lands each year by comparing the list of the pre- 1 ceding year with the assessment shee1
 and with the list of lands bid in by
 the state for taxes. as furnished by ths state audi0r, and with the supplement
 to the county tract book, as furnished
 the judge of probate by the secretary
 of state
 Sec. 5S. For the services rendered by the assessor with respect to the land l book and lot book showing the lots 1 and the owners thereof in the county
 he is entitled to compensation. to be | allowed by theScourt of county com I missioners and paid by the county as l follows: In counties whose population does not exceed 10000 inhabitants. noi
 more than $100; in counties whose population exceeds 10000 inhabitants
 and does not exceed 2O,OO0 not more than $50; in counties whose popula. | tion exceeds 20,000 inhabitants, and 1 does not exceed 30,000, not more thar | s200; in counties whose population ex-
 ceeds 30,000 inhabitants and does not exceed 10000. not more than $250; 1T
 counties whose population exceeds 40.
 900 inhabitants and does not exceed 1 S0,000, not more than $500: in counties
 whose population exceeds SO,000 inhab. itants. not more than $4O0. But com pensation for making such books shal
 not be paid Nntil the court has ex- I amined said book and found the same l complete in all respects.
 Sec. 5Sh. Such maps and pla' books shall be kept in the office oi the tax assessor, open to the inspection of the public at all times when moi
 in use by the assessor or the board oi equalization; provided, that in those
 counties where the office of the ta, assessor Is not kept open for the entire year. said records shall when the of
 fee of the tax assessor is closed, bt deposited in the office of the judge ol probate of the county.
 Sec. 59. It shall be the duty of thu
 court of county commissioners or othel
 court or board of like jurisdiction. a the regular February term in eaci year, to levy the amount of genera l taxes required for the expenses of thu
 county for the current year. not to ex ceed one-half of one per cent of tht l value of the taxable property as as
 sessed for revenue for the state al shown by the book of assessments after it shall have been corrected and at tht | same time levy the amount of specia taxes required for the county for thu
 current year, not to exceed one-fourtf of one per cent, which levy shall bt made upon the same basis of valuation provided above, and when such levy
 shall be made, to certify the rate ol
 rates of taxation, and the purpose oi purposes for which the tax Is levied tt the tax assessor of the county.
 Sec 60. The tax assessor when re