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

are entered, relieve the tax Assessor From making the visits to each voting
 place in each precinct as above pro-
 vided, when in the opinion of the ma
 Jority of the court it is deemed advis-
 able
 Sec. s4 It is the duty of every per-
 Son liable to taxation in each election
 precinct to attend In person before the
 assessor, on the first day of the ap-
 continent In the precinct Of the tax
 payers residence, and then and there
 render te the assessor. under oath, a
 Hull and complete list of all the prop
 erty of which he was the owner, or
 Ill which he had any interest what
 ever, or of which he was trustee or
 agent, on the first day of October or
 that year.
 Sec. S5. When taxpayer resides p cut or the county, or by reason of any
 ihiirmity or disability is unable to at tend the appointments of the assessor,
 or IS a woman, such taxpayer may
 send in his or her list duly sworn to.
 by another person, or by mail. postage
 prepaid, or such list may be rendered
 py an agent having Knowledge of his
 or her taxable property. Any person Who knowingly subscribes to list Of
 property which is false is guilty of
 perjury.
 Sec. 36. The assessor. his deputy or
 other officer administering the oath to the taxpayer must orally administer
 the Following oath to every taxpayer d peiore making his return: You do soiemnly swear that you will true an-
 swers make to all lawful ouestions
 which may be put to you touching the
 returns you are about to make, and that you will make full and com
 plete pturn of all the property ownea
 by you, or in which you had any in-
 terest whatever, or of which you were
 trustee or agent on the first day of
 a * that you will make full complete and true statement of the amount or
 lire insurance thereon, and this return
 IS made upon your personal knowledge,
 so help you God" Which oath shall
 pc signed by the taxpayer making
 the case may be.
 Sec. B. After administering the
 foregoing oath the assessor. his deputy
 or other officer, shall particularly in-
 qulre or the said taxpayer as to the
 items Of property and subjects of taxa
 tlon owned by said taxpayer and for
 which he is liable to be taxed. and property exempt from taxation, in or der that he may elicit from such tax
 payer a complete statement of the
 Whole amount and specified items of ~ property, and subjects of taxation with
 which he should be charged for pur-
 poses Of assessment and taxation and the same shall be entered upon the proper blank, and the tax assessor, his deputy or other officer administerins 9
 the oath, shall require the taxpayer to
 give an estimate of the value of each
 Item or personal property for the in
 formation of the board of equalization.
 and the taxpayer shall in making his
 returns state how much fire insur-
 anee he carries upon the Improvements
 on his real estate, and how much fire
 insurance he carries on his personal
 t-ft br,f r,~t T..
 De construed as requiring the taxpayer
 10 make oath as to the value of the
 property. Each taxpayer shall give to
 the assessor his occupation and post
 office address
 Sec. 3S. The description of real es-
 tate may be follows: First if it is
 an entire section, it may be described py the number of the section, town
 ship and range. Second, if 1t is a sub
 olV1sion Of a section, authorized by the united States for the sale of public lands. it may be described by a designa- ton of such subdivision, with the num- Der Of the section, township and range. Third, if 1t is less, or other than such subdivision. it may be described by metes and bounds or in some way by which it may be known. Fourth if at IS in city. town OF village, sur veyed and laid off, and a plat thereof Is recorded in the office of the judge of probate of the county, or if plat Is accessible and if it is a whole lot or block. it shall be described by the designation of the number thereof and If 1t is in part of whole lot or block, 1t may be described by metes and bounds. or in some other way by which 1t may be known, and it shall not be necessary to insert the quantity of such land in the assessment Fifth IT It Is tract of which the subdi- vision IS not known to the assessor m hp dnc tIa1 bounds, or in some other way by which 1t may be known or identified Sixth, It shall be sufficient to describe lands to be assessed or sold for taxes by Initials. abbreviations and figures Sev- enth, mineral and timber interests when they have been severed in own ership from the soil by sale, or other- wise, shall be separately returned for assessment. Eighth. if the surface right only is asBessed for taxation, the description of the land may be pre- ceded or followed by the letters s. K. and if the mineral interest only is as- sessed, the description of the land may be preceded or followed by the letters \ M R. r Sec. S9. The property of every minor should be listed by his guardian, if he \ has one; if he has no guardian, by his father, if living; if the father is dead l by his mother, if living. If the mothe is also dead, or is married, by the per son having it in charge; of the wife by the husband, if living and sane, and the parties reside together; if the hus- \ band is dead or insane, or he is not liv- ing with his wife, by the wife; of any person for whose benefit property is held in trust. by the trustee; of every deceased person, by the executor or ad- ministrator; of those whose property is in the hands of receivers, by such re- ceivers, of every firm, or body corpo- rate or poitic.- by the partner, pres ident principal officer, or agent N thereof; property in the hands or GUS. 4 tody of any public officer or appointed of court, by such officer or appointee of those absent or unknown, by their agents; or by. the person having it ir charge; of insane or idiotic persons oi * full age, by their guardians, if they have any; if they have no guardian by the person having it in charge; of the
 lessors of real property by such les
 sors; and all persons herein required stc list property for others shall list il
 separately from their own. and in the
 name of the owner thereof.
 Sec. 40. After December 31 in eacl
 year. the assessor shall. in person, or by deputy, make demand upon all N taxpayers who have failed to make fl returns to him, for list of their tax able property, and such demand may be Fl made by written notice left with the taxpayer at his residence or place oi H business. or sent postpaid by registered mail with return receipt demanded tC the taxpayers last known place o1 Fl .residepCe. and if shall he the duty o1