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


 in each case; il before the circuit court. or court having like Jurisdiction. the clerk and sheriff shall be entitled to
 the same fees as in cases of garnish-
 ment on judgments, and the collector to s2.
 Sec. 163. The shares or interests in
 the stock of private corporations are subject to levy and sale for the pay-
 ment of all taxes assessed against the
 owner thereof. To accomplish such levy and sale. the tax collector shall make out and certify to the judge of
 probate bill against such owner for the amount of the taxes due from him ana any lees due the assessor or col
 Iector, and upon the approval thereof by the judge of probate. in writing in- oorsed thereon, such bills shall operate as a fieri facias, and thereupon such shares and interests may be, by the tax collector or his deputy, levied upon
 and sold for the payment of such
 taxes, interest and fees and all costs, without having or obtaining the pos session of said stock, by indorsement l on the bill approved by the judge of l probate, stating the number of shares or other interests on which the levy Is made, and giving notice thereof to
 the custodian of the books of transfer or such corporation, if he be known and reside within the state, or if he is 'tfhAONiis ot II lit ItSlue WlInOuI the state, by posting at the courthouse door of the county, and by publication for three successive weeks in news paper published at or near the principal place of business of such corporation; all transfers. of the stock made in good faith, for a valuable consideration, be-
 fore notice of the levy is given, are valid and operative, and must prevail over the levy. The levy and the sale hereunder may be made in the county of the residence of the taxpayer, or In the county in which the corpora tion Has its principal place of business; and on making the sale, the tax collec- tor must make to the purchaser a transfer in writing; and the purchaser has the right to require the proper off, ficer to register such transfer on the
 books of the corporation, and with or without such registry, is entitled to all the rights and interest of the tax payer as whose property such stock was sold.
 Sec. l64. When no personal property can be found out of which the taxes of any delinquent taxpayer can be col 1 lected, or an amount insufficient to fully satisfy such taxes, the real es- tate Of such taxpayer, or the real es-
 tate upon which such taxes are a lien, | shall be sold for the payment thereof. or of the balance due thereon, in the | manner hereinafter in this act pre- scribed. But the failure of the tax collector to so exhaust such personal property shall not invalidate the sale of any real estate, but 1t shall render the tax collector and the sureties on his official bond liable for the cost, which he shall be put to in redeeming such real estate, over and above the amount of the taxes, for the collection of which the sale is made, and inter- prn a6 in of such redemption.
 Sec. 165. The tax collector must, in each year, report on oath to the court of county commissioners, at the June term thereof list of the persons from whom the taxes assessed against them cannot be collected with the amount of the taxes state and county, assessed against each, which shall be termed Hist of insolvents," and a list of such persons as have been over as- assessed, or wrongfully assessed, with 1 the taxes, state and county. assessed 1 against each, which shall be termed Hist of errors in assessments" and any taxes which may be in litigation, in order that the same may be passed upon and determined by the court. Sec. 166. At the same term, such
 court shall make careful and rigid examination of such lists, and of the facts pertaining thereto, and shall as- certain and determine what taxes con tained in the list of insolvents the collector could not. by the use of due diligence, have collected, and what in assessment should not have been collected by him, by reason of such er- TOTS, and shall correct such lists ac- cordingly, and shall credit the collec- tor with the county taxes contained in such lists as corrected; and shall as- .x-.-- T.At- and credit the collector with the county taxes so in litigation.
 Sec. 167. Within 10 days after the adjournment of the term of the court at which such allowances were made. the presiding officer of the court must certify to the state auditor, separately, the itemized lists, as ascertained and allowed by the court, of insolvent taxes, errors in assessments and taxes in liti- gation, showing in each instance, the name of the taxpayer and the amounts
 of state taxes and special taxes charged against him; and. in the case of taxes in litigation, showing also when and in what court suit was brought and if such lists are found to be correct, the state auditor must, upon the final settlement of the collec- tor. allow him credit for the amount of state taxes and special state taxes shown by such lists.
 Sec. 16s. Upon the allowance and credit to the tax collector of irfsol- vent taxes and taxes in litigation, as provided in the two preceding sections. the court shall in behalf of the county state a new account against the col lector for the amounts of insolvent county taxes and county taxes in liti- gation so allowed and credited; and upon allowance by the state auditor of the credits for insolvent state taxes and state taxes in litigation, as pro- vided in the preceding section, new account must be stated by the state auditor against the collector for the amounts of insolvent state taxes and state taxes in litigation so allowed and credited; and the collector shall remain charged with such sums until the liability is discharged, as herein after provided.
 Sec. 169. Within 20 days after such allowances are made, the presiding of- fieer of such court shall, from the list of insolvent taxes so allowed, make out and deliver to the collector a sepa- rate list for each precinct in the county. showing the name of each insOlvent taxpayer, and the amounts of state and county taxes. and costs, if any. due from him; and such collector shall receipt for such lists.
 Sec ITO. It Is the duty of the col lector to proceed with all diligence to collect such insolvent taxes and to make monthly reports. payments and settlements thereof with the state au- ditor, and county treasurer, as he is authorised and required to do in the collection of taxes which have not been declared insolvent: and he Is entitled to the same commissions upon such in- solvent taxes collected by him as are