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

point one such free holder to be mem- Der of said board, and shall imme- diately certify to the state board of equalization the name and address of the person so appointed. and shall also certify such appointment to the judge of probate of the county, who shall is- sue commission to such freeholder to serve as a member of said beard dur ing the term for which he was ap- pointed. and until his successor is ap- pointed and commissioned. In the event any court of county commissioners, or other court or board of like Jurisdiction In any county shall fail or refuse to appoint such member of said board as herein required, and certify the fact of such appointment to the state board of equalization. the governor of the state Is hereby empowered and directed to make such appointment on eertifi- cate by the judge of probate of such failure.
 Sec. 64. Before October l, 1915. and every four years thereafter. the state board of equalization shall appoint one such freeholder fin each county of the state to be a member of the board of equalization In such county and shall certify the name of such freeholder to the probate judge of the county, who shall thereupon issue a commits sion to such freeholder to serve as member of said board during the term for which he was appointed, and until his successor Is appointed and commits stoned.
 Sec. 65. That within 10 days after the appointment of the second member Of said board, the two members so se- lected shall meet and elect third member of said board for the term for which they have been commissioned and the member so elected shall be the chairman thereof, and they shall cer- frr t~ tL- l.,Ir x<f signatures the name of the freeholder so elected and the judge of probate l shall thereupon issue a commission to | such freeholder as a member of said board, and shall immediately notify the state board of equalization of such appointment, giving the names and ad- dress of the person so appointed pro- vided that if the two members first selected shall fail or refuse within the time above specified to select the third member of said board, such fail- ure shall by the judge of probate of the county be immediately certified to the governor of the state, who shall thereupon appoint and commission such third member of said board who shall | be the chairman thereof.
 Sec. 66. That such resident freehold l CTS shall be selected as members Of said board as far as possible, with a view to their respective Knowledge of the value of taxable property in the county. and their selection shall be limited to no profession, occupation, or calling but no member of said board
 shall hold any elective office of profit
 under this state, or any political sub
 division thereof during the term for | which he was appointed and commits
 stoned. or for one year thereafter.
 Sec. 67. Each member of said board
 before entering upon his duties. in ad-
 dition to taking the regular oath of | office, shall take and subscribe to the
 following oath before the judge of pro-
 bate of said county: q do hereby sol
 emnly swear that am over 30 years of
 age, and a resident freeholder of .....
 ........ county. Alabama, that I will l faithfully, honestly, and without fear
 or favor discharge my duties as a mem- 1 Der of the board of equalization for l ............ county, and that 1 will fix
 the valuation of all property listed for
 taxation or submitted to me for va1ua- | tion at SO per cent of its reasonable | cash value to the best of my judgment
 and ability. so help me God" Such | oath shall be filed and recorded on the
 minutes of the commissioners court or
 court or board of like Jurisdiction. Sec. 6S. The tax assessor of the
 county shall be ex officio secretary of
 the county board of equalization, and as
 such, shall keep the records of said | board.
 Sec. 6Sh. That any vacancies oc-
 curing on any county board of equali-
 zation shall be filled in the same man.
 her as the member or members were | originally chosen; provided, that mem-
 bers who shall be selected to fill such | vacancies shall serve for the unex- Epired term A-- tat
 Sec. 69. The members of the county board of equalization shall be subject
 to impeachment in the same manner
 and for the same causes as members | of the court of county commissioners | or other courts of like Jurisdiction in this state.
 Sec. 70. The members of said board 1 shall receive such reasonable compen- sation for the services herein required
 as may be fixed by the court of county commissioners, or other court or board
 of like Jurisdiction for their respec-
 tive counties, provided it shall not be
 less than S3 nor more than SC, except
 that in counties of more than 750OO population they may be paid not more
 than S10 per day each, together with
 such reasonable allowances for nec-
 essary incidental expenses as said
 court may deem proper, but they shall
 be entitled as a matter of right to
 such cost of transportation as may
 have actually been incurred by them in the discharge of their duties under the provisions of this act, and the board shall once each month certify to the | court of county commissioners, or other | court or board of like Jurisdiction, the
 number of days each member was en- | gagged during such month, and also the | expense incurred during such month
 and the compensation for such services
 and such expenses. if approved, shall
 be paid as other bills of the county are paid. Provided that in all counties having a population of less than 75,00O inhabitants, according to the last fed
 eral census, the county board of equali- | zation shall not remain in session for
 the purpose of visiting, inspecting. ex- amining, equalizing and yaluing the real property of the county for longer period than three months, and in coun- ties having a population of more than 75.000 inhabitants. the county board of equalization shall not remain in
 session for a longer period than six months.
 | Sec. II. In all counties in this state having a population of more than 75,- 900 inhabitants, according to the last preceding federal census, the county board of equalization immediately after the second Monday in October, 1915. and every year thereafter and in all coun- ties in the state having a population of less than 75,000 inhabitants accord ing to the last preceding federal cen
 sus, the county board of equalization
 Immediately after the second Monday | in January. 1916, and every year there after except as provided by the next
 succeeding section of this act, shall begin the valuation and equalization o1
 all the taxable property in the county of which they were appointed, for the assessment of taxes to be levied there-