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

| sections hereof the right to demand an arbitration of the assessment of his or Its property. the owner may either de-
 mand said arbitration or may appeal to the circuit court of the county in which
 the property lies, and in case the prop
 erty lies in more than one county, the
 owner may appeal to the circuit court or any county in which any of the prop erty lies. All such appeals may be taken
 within 30 days after the date of the as-
 sessment or after the date of the final decision of the officer, board or tribunal
 making such assessment, upon the owner giving bond with sureties to be approved py the pudge or clerk of the court to which the appeal is taken and payable to the state of Alabama in double the amount of the state and county taxes and local or special school taxes lawfully due on such assessment or valuation as fixed by said officer. board or tribunal, con- ditioned to prosecute said appeal to ef- feet and to pay all lawful taxes held by the court to be or to become due on said property according to such valua- tion as may be determined by the court;
 provided, however, that in the event the assessment or valuation is upon real property then no bond shall be required as condition precedent to the taking of such appeal. sThe trial upon such ap- peal shall be de novo and by and with the jury unless jury is waived by owner anu lne court sndl renuer judgment against the appellant for such taxes as may be or become lawfully due on said property. All such appeals shall be pre- ferred cases and shall be set for trial at the first succeeding term of the court after the appeal is taken, unless the court shalF be in session at the time the appeal is taken, in which event the case shall be set for trial during the term then
 in session; provided, however, that no such appeal shall suspend the right of the state and counties to collect from the appellant taxes upon his property at the valuation fixed for assessment for the preceding tax year, and the appellant shall when taxes are due pay all taxes due at the assessed valuation for such preceding year. If the judgment of the court shall be rendered after the ap
 pellant shall have paid taxes based upon the assessed valuation for such preceding year, the court shall ascertain and de- termine the amount of taxes so paid, and render judgment only for the difference if any, due upon the assessed valuation for such preceding year and the valua- tion as fixed by the court From the judgment of the trial court either party| may appeal to the supreme court within 30 days from the rendition of the judg- ment. Provided, that if the jury or court trying the case shall find that the value of the property is less than the assessed value on which such taxpayer has paid taxes for the year in question, such fact shall be certified by the clerk of the court to the commissioners court and the taxpayer shall be entitled to be paid back the amount in excess of his taxes actually due by the tax collector, and the tax collector shall have credit therefor as an error in assessment on his settle ment with the state and county author ities.
 Approved September IA, 1915.
 Official
 JOHN PURIFOY,
 Secretary of State.