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

demands an arbitration, giving at the
 same time the name of his arbitrator. the board shall name it's arbitrator with in five days thereafter, and these two shall select third, a majority of whom shall fix the assessments on the property on which the owner shall pay taxes. If the two arbitrators so selected fail with in 10 days to agree upon an umpire. they. or either one of said arbitrators, shall certify to the governor the fail- ure to agree, and the governor shall there upon appoint such umpire. and the award of the arbitrators shall be final. Said orhitrators shall render their award with in 3e days from the date of the naming of the umpire, else the decision of said board shall stand affirmed, and shall be binding in the premises. provided that if In the opinion of the state board of equal ization longer period than % days is required to properly complete the work of arbitration. the board is hereby au- thorized and empowered by an order duly made and entered to extend the time for the completion of such arbitration for such reasonable time as may be neces- sary, but in no event later than Sep tember l. Before entering upon a hear ing, said arbtrators shall take an oath before an officer authorized to adminis- ter oaths that they will faithfully and Iimpartially make a true and just valza> tion equalization and assessment of tks- property in question at 60 per cent C it's req sonable cash value, and will de< termine the matters submitted to them according to law. and the justice and equity of the case. In all cases of ar bitration between the state board of equalization and the owner or operator of any property, the state board of equal ization shall appoint one of the railroad commissioners to act as arbitrator for the state in each case, and it shall bo the duty of the said railroad commis- fa1 the duties of arbitrator without any ad- ditional compensation. The person, firm or corporation demanding the arbitra- ton shall pay the arbitrator named by him and the compensation of tho third arbitrator shall be borne equally by the parties to the arbitration.
 Sec. 142. In any assessment by state. | county or municipal authority of the franchise or intangible property of any person, association. company or corpo- ration subject to the provisions of this | act, it shall be sufficient to describe | the franchise or intangible property herein made subject to taxation on the | assessment books or rolls as .......... l The portion of ...-.......... (name Of l county or city or town) of the franchise I or intangible property of ............l | (name of owner of such franchise or 1 intangible property.
 THE TAX COLLECTOR AND THH | COLLECTION OF TAXES
 | Sec 143. There shall be elected, at l the time, in the manner, and for the l term provided by law tax collector l for every 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 Of October next after his election. The l term of office of tax collectors now holding office shall extend to October l l, 1917.
 Sec. IA. Before entering upon the discharge of the duties of his office, the duplicate, in double the probable amount of the taxes that may at any one time be in his hands. to be deter mined for every county by the state au- ditor, payable to the state of Alabama with at least two sufficient suretfes,
 or surety company qualified to do busi- ness in Alabama, to be approved by the l judge of probate of his county and
 conditioned faithfully to discharge the | duties of his office, which are or may l be required by law during tho time he continues therein, or discharges any of l the duties thereof. One of such dupli- l cates shall be filed and recorded in the office of the judge of probate and l the other shall be filed in the office of l the state auditor, on or before the first day of September, next after his cleo ! ton.
 l Sec. 145. Such bond shall operate | from the date of it's execution as a lien in favor of the state and county, on the property of the tax collector, and from the date of his default, on the property of the sureties thereon, for the amount of any judgment that may be rendered against such tax collector for the breach of any official duty; and any new or additional bond, given in pur- suance of law by the tax collector, shall operate as a like lien,
 | Sec. 146. He shall also, befdre en- tering upon the discharge of the du- ties 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 147. The tax collector shall keep his office open at the courthouse from
 the first day of September until the first day of June following, and in
 counties having 40,oO0 or more inhab- itants, he shall keep his office open all the year round. In all counties
 of the state the tax collector shall be required between the first day of De-
 tober and the first day of January in , each year to visit each precinct in the
 county by himself or by deputy to col
 lect the taxes and he shall give the
 same notice of such appointments as is given by the tax assessor.
 Sec 148. The tax collector is au-
 thorized to appoint deputies. and the
 acts of such deputies shall be recog-
 nized as his acts and he shall be re-
 sponsib1e for any loss sustained by
 any taxpayer, or by the state or county, by reason of acts done by such depu-
 ties in the line of their powers and
 duties. Such deputies shall receive no
 compensation for their services out of the state or county revenues.
 Sec. 149. The tax collector shall be
 entitled to receive commissions on
 taxes collected by him as follows. to-
 wit: In counties where collections do
 not exceed S12,000, the rate of commits
 sion shall be per cent on the first
 5000, 4 per cent on the second $1O0O,
 and per cent on the remainder. In
 counties where the collection exceeds
 $12000, the commission shall be as above declared up to s12,000. and 11s per cent on the remainder up to $60, 900. and on all above s60.000. per cent. He shall also be entitled to receive 3 per cent on all collections made by hfzs of special taxes, whether such special f taxes be levied for the state or county.
 to be paid out of such special taxes The collector may retain his commissions
 upon collections when he makes pay
 ment into the state treasury Pro- vided. that after the expiration of the present terms of tax collectors, no commissions shall be allowed or re-
 ceived on the collection of any local
 or special county school taxes.
 Sec. 150 For making actual demand on delinquent taxpayers, the collector shall be entitled to receive a fee of