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

the uuty or collecting. reporting ana paying the same. ard making final re- port of uncollected balances in all re- spects as if no change in office had been made.
 Sec. 1T3. It shall be the duty of the tax collector, whenever. upon informa- tion or otherwise. he has good reason to believe that any person owing taxes, whether due or not. Is about to leave or remove his property from the county, and thereby the collection Of such taxes is endangered to make out and certify to the judge of probate bill against such person for the amount of such taxes and any fees due the as- sessor or collector; and upon the apr proval thereof by the judge of probate, in writing, indorsed thereon, such bill shall operate as writ of fieri facias, which the collector Is authorized to execute by levy and sale, in the same manner as sheriffs are authorized to execute such writs when issued out of the circuit court.
 Sec. 174. On failure of the collector to act when notified that any person assessed is about to leave the county, he shall be liable for the amount Of the taxes assessed against such per son.
 Sec. 175. When the collector has in- formation that any person owing taxes in his county. whether due or not, has removed to another county. he shall make out and certify to the judge of probate bill against such person and procure the approval thereof by the judge of probate in all respects as pro- vided in the second preceding section. and such bill shall operate as a writ Of fieri facias and the same may be executed by the collector, if the per sonal property of the taxpayer be found in his county, or may be by such collector forwarded to the collector of the county to which the taxpayer has removed. or to the collector of any county in which the taxpayer has any personal property; and the collector of such other county, on receipt of the writ, must proceed to execute the same as if issued in his county. He shall remit collections thereon to the collector sending him the writ, and Is liable on his bond for any neglect Of duty under this section.
 Sec. TIC. It is the duty of the collec- tor. when engaged in the collection Of taxes for any year. if he discovers that any person> or property within his county has not been assessed with the tax or taxes lawfully chargeab1e to such person or property for that year, or any preceding year not more than five years before that time, forthwith to assess and collect the taxes due on the same, and in writing notify the assessor of the fact so discovered in order that proper assessment of un- assessed taxes may be made; and the collector has the same authority to administer oaths and propound ques- tions us the assessor has, and any party failing or refusing to answer such questions, or to give in his prop erty, shall be liable to the same pen alties as provided in cases where par ties fail or refuse to return their prop artx ha nr n questions required to be propounded by the assessor; provided that in such as- sessments of escaped taxes, the tax payer on giving notice to the tax col lector, shall have the right to have his assessment passed on by the county board of equalization, and such assess ments modified, or rejected, as the evi- dence adduced to said board shall re- quire.
 Sec. TIT. Whenever the collector as- sesses and collects any escaped taxes. he shall forthwith report the same to the tax assessor who shall enter such assessment in the back part of the book of assessments, and shall certify the amount collected and the items of property so assessed in the form of an abstract to the state auditor, and the collector is chargeable with the same to the amount of taxes due the state and county, respectively.
 Sec. IFS. The tax collector shall keep a separate account of the amount of the poll tax paid by persons of each race in each township or separate school district
 Sec. 179. The collector must report and pay into the state treasury on the first and fifteenth of each month, as other taxes are reported and paid in, all poll taxes collected by him; and he shall mako a report thereof In duplt-
 IL l. xst,t dt,A ae1 race in each township or separate school district, one of which reports he shall furnish to the county superinten- dent of education of his county. and the other he shall forward to the su- perintendent of education.
 Sec. 1S0. The collector must, within 10 days after making his final set clement with the state auditor, make to the county superintendent and to the superintendent of education each. a consolidated report of the amount Of poll tax collected by him during the year and paid into the state treasury. showing by township or separate school district the amounts collected from each race separately.
 Sec. 1S1. The tax collector on the first and fifteenth days of November in each year. and on the first and fif- teenth day of each month thereafter until he makes his final settlement for such year, shall make, under oath, to the county treasurer, or if there be no county treasurer in the county, to the custodian of the funds of the county, an itemized report in writing, a copy of which shall be by the collector for warded to the state auditor, setting forth separately the taxes collected by him for the state and county since the making of his last report, and within five days after making such report, he must pay to the state treasurer all state taxes then due from him to the state, and must also pay to the county treasurer all county taxes then due from him to the county, by him, before that time collected The county treas urer shall give to the tax collector a receipt In duplicate for such semi- monthly report one of which duplicates shall be promptly forwarded to the state auditor by the tax collector.
 Sec. 1S2. The officer receiving such report must, within three days there after report in writing to the state auditor the amount of state taxes col lected by the collector. as shown by his report; and If the collector fails to make his report within the time re- Quired by law, such officer must, with in three days thereafter. report this fact to the state auditor; and the state auditor shall promptly report to the governor any failure on the part of collector to comply with the provisions of the preceding section.
 Sec. 1S3. The tax collector must also, on or before January 20 and April 20 in each year render an account to the state auditor, under oath, of the amount of taxes collected by him for the current year on or before the first days of January and April, respectively,