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

county boards CT equal1zatlon by anu With the consent and approval of the state
 board, and all other expenses of every na- tare anu character whatsoever incurred by the state Ioard of equalization shall
 no. exceed s25,000 per annum for the
 fiscal year hesinnng october l, 1915. and
 for each fourth year thereafter. and for every other year shall not exceed the
 sum of sl0cod. and said sums of money
 are hereby appropriated for such pur- pose.
 See s9. It shall be the duty of said state board Of equalization. and 1t shall have power and authority: 1. To have and
 exercise general and complete supervision
 over the valuation. equalization and as- sessmeni and collection of taxes and tte enforcement of the tax laws Of the state. and over the several county tax assessors. tax collectors. and county boards of equal | .zation in the several counties of the
 state charged with the duties of asSess- ing or collecting escaped and deiinduent taxes in the several counties of the state. I and over each and every state and county official charged with the duty of valung. lequslizing, assessing, collecting or enforc- ing the payment of taxes and licenses to the state or to any county in the state. to the end that all assessments on prop erty, privileges and franchises in the state shall be made in exact proportion 10 the just and true value thereof i'll substantial compliance with the law. ,. To confer with advise and direct all as- sessors, collectors of state and county taxes and county boards of equalization, las to their duty under the laws of this
 state. 3. To direct actions prosecutions and proceedings to be instituted to en-
 force the laws of this state relating to lpenalties, forfeitures, liabilities and pun lishment of public officers and officers or agents of corporations, companies, or associations, or persons for failure or neglect to comply with the provisions of nNy hn af
 ment and taxation of property, privileges and franchises In this state. and to cause
 complaints. information, action or prose
 cutions to be made or instituted against
 any tax assessor or tax collector in the proper court. or to the proper judge of
 any court. for the removal from office Of
 such officers for official misconduct or
 neglect of duty. 4. To require county or circuit solicitors, and the attorney gem eral of the state, to commence and pros II ecute actions, proceedings, and prosecu- tions for penalties, forfeitures, impeach-
 ments and punishments for violations of the laws of the state in respect to the
 valuing, equalizing, assessment and cof- lection of taxes and the enforcement of taxation of property. privileges and fran
 chises subj, ct to taxation. within the re-
 spoctive jurisdiction or spheres of official duty of said officers. b. To require any
 county officer other public officer
 in the state to report information as to tnc NaluaIlOn, cQuailldtiOn ana assess
 nont of property, collection of taxes, re-
 ceipts from licenses and other sources. methods of taxation, values of franchises
 or intangible property assets, sub
 1ect to taxation, and such other informa-
 tion as may be needful in the work Of
 the state board of equalization In such
 form and upon such blanks as the
 board may prescribe. 6. To require
 individuals. partnerships, companies
 associations and corporations. and
 the agents, officers. and employees there
 or, to furnish information concerning
 their capital. funded or otherwise. cur
 rent assets and liabilities, value of fran
 chises, value of property, earnings. op-
 eratng and other expenses. bonds, deeds.
 conduct of business, and all other facts,
 records, papers, documents, or other in- formation of any kind demanded which
 may be needful in order to enable the
 board to ascertain the value and relative
 burden to be borne by every kind Of property in this state, but where a per
 son, partnership. corporation. company or association Is not engaged In a business
 which is subject to tax on gross re-
 ceipts or on capital employed in this
 state, or on franchise or on intan-
 gible property, the board shall not
 inquire into nor shall it require inrorma- ton as to the liabilities, earnings, profits, and loss, expenses, or conduct of business of such persons, partnerships, company, association or corporation. 2. To summon witnesses to appear and give testimony,
 and to procure records, books, papers, doc !. uments, and all other information of any l.ind or character required relating t) any matter which the board shall have authority to investigate and determine. 1.-The witnesses may be summoned by sub poena issued by any member of the board or by the secretary thereof in the name Of the board. directed to any sheriff of Ala bama. and returnable to the board. which i. | ct he served in like as subpoenas issued out of any circuit
 court; or the subpoenas may be served by registered mail, addressed to the wit , ress, with return receipt demanded. In :, either case the subpoenas must be served at least five days previous to the time
 ramed therein for the appearance of the , witness. Subpoenas duces tecum to any witness to appear and produce any rec
 ords, books, papers or other docu- , ments may be Issued and served In ; like manner; provided that no officer
 of any bank or banking institution shall , be required to disclose to the board any of it's agents or clerks the deposits of it's customers. 8. To cause the depo- sltion of witnesses residing within or , without the state to be taken upon such notice to the interested party, if any, as the board may prescribe In like manner US dispositions of witnesses taken in actions pending in the circuit court of the state in any matter which the board mas authority to investigate or ueltffHint l The dispositions shall be taken upon q , commission to be issued by the state board of equalization, or the secretary thereof. in the name of the board and returnable , to the board. 9. To visit fin a body or r | separat tely the several counties in the state for the purpose of investigating the : works and methods adopted by county assessors, collectors, county boards of equalization, other officers boards , charged with the duty of valuing.- equal r izing. assessing. collecting. determining. [ or adjusting the taxation of real and per sonal property in this state, or in any f county thereof; to examine carefully Into all cases where evas sions or violations of law established for the valuation, equal I ization assessment and collection of taxes on property are alleged. complained of or discovered. and to ascertain wherein existing laws defective, or are fSu- ? properly or negligently administered. and to report the result of the investigation and the facts ascertained to the governor
 from time to time when required by him. 10. To investigate the tax systems of other
 states; to formulate and recommend such legislation as may be deemed expedient , to prevent evasions of any laws of the , state relating to taxation, and to secure just and equal taxation and improvements in the system of taxation in this state II. To consult and confer with the gov ernor upon the subject of taxation and : the administration of the laws in relation thereto, and the progress of the work of } the board and to furnish the governor.