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

warrant drawn bv the state auditor on the certificate or voucher Of the chairman of the board. approved by the governor.
 Sec E. That the state board of equal1- zation shall perform all the duties now required by law to be performed by the state board of assessments, and all the duties now required by law to be per- formed by the state tax commission or Alabama. and said board of equalization in the discharge and performance or lls duties shall have all the power now con ferred by law upon said state board or essessments and said state tax con- mission of Alabama, which are not In con 1iet or inconsistent with the provisions of this act and the state board oi assess ments. and the state tax commission or Alabama are hereby abolished.
 See s4. That all reports which are by law required to he made or flied With theAstate tax commiss.on of Alabama or the>state board of assessments, at the time of inc passage of this act, shall here after be made to and filed with the said state bosrd of equalization.
 See a5 All members of the state board of equalization, and the secretary or the bcard. and all stenoeraphers, experts, engineers and assistants who may be en- linved by the board. shall be entitled to receive their actual necessary expenses .-hile travelling or acting on the busmess .-r the board: such expenses to be itemlzed ana sworn te by the person who lncufs the same. and shall be approved by the chairman of tho I'd, or by majority nf inc members thereof, and also oy the governor. and shall be paid by the state treasurer out of the appropriation here inhefere made for the annual expenses of the state board of equalization upon warrant drawn by the auditor
 See. 9s. All employees of the state board of eol,alization shall be subject to the
 aud Q removed ay the board with or without cause.
 See. q7. That it shall be the duty of the state board of equalization to carefully examine the tax abstracts and all tax returns of the several counties or this state filed in the office or the auullof, and to compare said tax abstracts and tax returns for the purpose of ascertain ing whether the tax valuation ot the various classes of property as made by the respective counties of the state IS leasCrarlv uniform as between the fS- spective counties. 1t is the purpose and intent of this act to bring about as lar ifs practicable an equalization tnroushou' the state of the values Of the various classes of property subject to be taxed, sn that values fixed in one county shall not be out of due proportion to values fixed in other counties on the same classes of property If it shall appear to said state board Of equalization that in any one or more counties of this state or III any municipality or precinct or any couh- fv the taxable values fixed upon any one or more class of property are not reas- ,natly uniinm with the values fixed upon the same classes of property in the other counties. the said state board or equali- zation shall investigate and inquire as to the reason therefor. and after making such investigation and comparison shall have authority to order and direct the
 ..f As.t1a lOE just and re-equalize the same for eithel the current or succeeding tax year, either by adding d fixed percentum to the tota valuation of any class of property In anl county or in any precinct or municipality therein if they find the valuation toe low: or by deducting a fixed percentun from the total county precinct or mu- nicipal valuation of any class of prop erty in any county, or in any precinct oi municipality of any county, if they line the valuation too high, as may be Jus' and right between the counties, pre- cincts or municipalities, and so revalut and re-eQualize each item of such class of property that each such item of prop ertv will bear it's just proportion of the raise so ordered, or receive its just share of the reduction. And the said stat' luard of equalization shall thereupon mo- tify, by United States mail, postage pre- raid the chairman of the county board of equalization of the county affected that the county, precinct or municipal val uations upon the classes of property speci fieG in the said notice shall be raised !, lowered by the percentum fixed by sait state board of equalization. and the audi tor shall thereupon return to said coun ty it's tax abstract and other tax re turns for correction accordingly.
 Sec. 9S That upon giving of such not1c by the state board of equalization O hA H in the valuations of property within sai' county, it shall be the duty of the chair man of the county board of equalization IT ceiving such notice. to call immediate ly meeting of said county board O equaliza ton, and at said meeting sait board shall correct county, precinct o municipal valuations upon the class O cla sses or property specified by the stat board of equalization, as to make tn same conform to the findings and order or the said state board of equalization ly so revaluing and re-equalizing eacl item of said class of property so tha each such item will bear it's proportion o the raise so ordered receive it's jus proportion of the reduction. If the coun ty board of equalization is dissatisfle with the changes and corrections thus ol dered to be made by the state boar cf equalization, the chairman, or an TWO members of the county board ( elualza ton, may within 10 days from tn receiving of said notice, notify the stat Loard of equalization that arbitration
 demanded on behalf of the county, an siIall at the same time give the name an postoffce address of the arbitrator s chosen by said county board. The stat board of equalization shall name al arbitrator on behalf of the state with three days from the receipt of such dt land for arbitration, and the two thu . hu1 o xxit n
 and if they fail to agree upon thir arbitrator within that time, he shall h named and appointed by the governor majority of the board of arbitration tn, formed shall have authority to rendt and award in the premises No perso shall be named as arbitrator by the sta, board of equalizs tion. and no person sha be selected and appointed as a third arb trator who is 9 citizen of or a propert owner in the county affected by sai arbitration Said arbitrators shall me, at the county goat of the county demand ing the arbitration, or at such otht place within tho county as they ma deem best, and snail have the same pow CT to demand attendance of witnesst and the production of papers and docl merts as are conferred upon the count boards of equalization, and to enforC obedience to it's orders. The session said arbitra tors shall be limited to fiy days, ana they shall meet and rends their decision within 20 days from the dal of the selection or appointment of u third arbitrator, CT otherwise the d.
 cision of the state beard of equaliZatio in the matter shall stand affirmed an be final. The award of the arbitrator when made sball be final, and upon il rendering of their award, it shall be u duty of the county foard of equalizatio to immediately take such steps as al