The Birmingham age-herald., 1921-06-18

eHtlrely Justified for the reason that such legislation should be construed to the end that q stable and uniform system prevail, and not so as to be- come source of great vexation ana unnecessary expense to the taxpayer.
 1t is recognized that the language of section 13S of the Revenue Acc of 1919 is broad in it's grant of au- thority to require information as to the property of the taxpayer, and the production of records. papers and documents. but considering the language of the entire Act in con- nection with the foregoing quotation from the above authority. we are of the opinion that it should be co1l- strued as relating only to some pend- ing matter of controversy, as author ized therein. To construe it other wise, and as granting to the Com mission authority to demand of the taxpayer a production of his papers, books and documents, at any time, and without regard to any sucn pending matter or controversy. would be to read the statute as violative of the constitutional provisions here discussed, as an unreasonable inv;- sion of the privacy of the citizens. The language used should be so con- strued as to uphold the consttu- tionality of that portion of the Act if consistent with the legislative in- tent therein disclosed. We therefore construe this language, with the llmi itation above expressed.
 The next question arises as to whether or not. therefore, a pending cause or controversy is shown. So far as the averments as to franchise tax are shown, it does not appear that the written statement under oath, prescribed by section IT of the Act has been filed; and the aver ments of this petition cannot be con- strued as an attempt on the part of the State Tax Commission to exercise the authority given by section 2i in relation to such tax, nor does the petition question in the least that the respondent corporation is promptly and correctly paying the tonnage tax fixed by the Revenue Act and therefore discloses no con troversy in regard thereto. There fore as to these two questions they may be laid out of view.
 We reach the principal insistence as to this particular question, and that is, that at the time of the filing of this petition, the commission hal set aside the assessment or valua- tion Of the property as fixed by the Board of Tax Adjusters of Jeffer-
  ton here sought is needful for the purpose of revaluation of this prop erty by the State Tax Commission, and that therefore, this is a pend- ing cause which meets all the re- quirements of the argument of coun- sel for appellee. This is conceded if the Commission had such author- ity. The next question therefore IS was the Commission so authorized? Il .1t frs.. ! the power to set aside assessments or to reassess or revalue the property is given to this Commission, but to this end the statute requires no no- tice of any character to issue to the taxpayer.
 Another constitutional question is therefore presented, and that is has the Commission the power to set aside the assessment and reassess and revalue the property of the tax payer in the absence of require ment of notice of some character to the taxpayer fixed by the statute itself? This question must be an swered in the negative. No hearing before the State Tax Commission is provided, and no notice to the tax payer of such action, but merely that an appeal may be taken by the tax payer from such revaluation to the court of county commissioners; put 1t is quite apparent that provision for an appeal would be entirely use less, unless the taxpayer was given notice as to such reassessment and revaluation---for the exercise of an appeal in such cases would be but a mere accident. He could not be expected to appeal from that or which he had no notice. Therefore, the right to appeal in the absence of notice of some character, IS meaningless thing under this sta tute. That notice is required to De given the taxpayer as matter or right has been many times decided by the Supreme Court of the United States in construing the due process clause of the Federal Constitution In the recent case of Turner y- wade, 254 U. $. 64, the court said
 "Thercfore looking to the sections of the statute for ourselves, we are forced to the conclusion that read ing the provisions together beinS parts of one and the same act, they clearly show that the Board of As sessors was not required to give any notice to the taxpayer, nor was op- portunity given him to be heard as of right before the assessment was finally made against him.
 In considering certain sections of the Georgia tax laws this court heid in Central of Georgia " Wright, 20' U. & 127. that due process of law requires that after such notice as may be appropriate the taxpayer have opportunity to be heard as to the validity of a tax and the amount thereof by giving him the right to appear for that purpose at some stage of the proceedings.
 If the legislature of the State in stead of fixing the tax itself, com mits to the subordinate body the duty of determining whether, and in what amount and upon whom the tax shall be levied-due process of law requires that at some stage of the proceed ings, before the tax becomes ir- revocably fixed, the taxpayer must have the opportunity to be heard, oi which he must have notice whether personal. by publication, or by some statute fixing the time and place of the hearing.
 The authorities emphasize the fact also that this notice must be as matter of right and not of favor or grace. Many of the authorities are cited in the case of Coe V. Armour Fert Co. 2s7 U. $. 424. See, also Security Trust, etc, Go. V. City Of Lexins ton. POS U. $. 323; 26 R. c. L. 345.
 Indeed. the requirement. of notice was recognized by this Court in State Tax Comm. Bailey & Howard, 179 Ala. 620. where it was said No doubt the constitutional requirement. of due process of law applies to tax proceedings and 1t is necessary that the taxpayer shall have opportunity to be heard in opposition of the as sessment or valuation before his liability is conclusively fixed Yet section 222S fully meets this require ment by providing thirty days notice