Collecting, Reporting and Paying Over Taxes. to be paid out of the treasury, or credited to the collector upon his making his annual settlement with the state auditor. 2167. (4001) Fees of collector.-For making actual demand on delinquent taxpayers, the collector shall be entitled to receive a fee of fifty cents from each taxpayer on whom such demand is made, which shall be charged against such taxpayer and collected for the use of the collector in the same manner and by the same means as taxes are collected, but he shall charge only one fee against each taxpayer. For making a levy on and sale of personal property for the collection of taxes, the collector shall be allowed a fee of one dollar, to be collected out of the property, and in addition thereto he shall be authorized to collect out of such property the actual expenses of keeping and moving the same to the place of sale, provided that the collector may sell any personal property levied on at any place in the precinct that he may determine, or may move the same to the courthouse of the county for sale. For the levy on and sale of a tract, parcel, or lot of land assessed to one owner, or to "owner unknown," the collector shall receive a fee of fifty cents in addition to the demand fee on such delinquent taxpayer, the said fees to be made part of the decree of sale and collected with the taxes due on the land sold or levied on for sale. 2168. (4002) (532) Authority to appoint, and liability for acts of deputies.-The tax collector is authorized to appoint deputies, and the acts of such deputies shall be recognized as his acts, and he shall be responsible for any loss sustained by any taxpayer, or by the state or county, by reason of acts done by such deputies in the line of their powers and duties. Such deputies shall receive no compensation for their services out of the state or county revenues. ARTICLE 9. COLLECTING, REPORTING AND PAYING OVER TAXES; INTEREST; ESCAPED TAXES ; ERRORS; INSOLVENCIES; LITIGATED TAXES; SETTLEMENTS; WHEN COLLECTOR SUSPENDED. 2169-2209. SECTION. 2169. Appointments by collector, and notice thereof. 2170. Effect of collector's failure to attend appointments; new appointments. 2171. Demand upon delinquent taxpayers. 2172. Payment of taxes. 2173. Interest on taxes after becoming delinquent. 2174. Receipt of collector to taxpayer. SECTION. 2175. Stub book of receipts kept by 2176. Sale of personal property; no 2178. No property exempt from As amend 1901, p. SECTION. Collecting, Reporting and Paying Over Taxes. 2179, Collection by garnishment; procedure. 2183. When real estate may be sold 2184. List of errors and insolvents 2185. Duty of commissioners as to 2186. Presiding officer to certify 2187. New accounts to be opened 2188. Insolvent lists to be delivered 2189. Duty of collector to collect 2190. Collector must make final re port of uncollected balances 2193. Liability of collector when 2194. Collection of taxes from per- auditor in January and April; allowance for commissions, etc. 2203. Final settlement to be made with the auditor on or be fore the first day of July. 2204. Final settlement to be made with county treasurer on or before the first day of July. 2205. Settlement by personal representative on death of collector. 2206. What receipts for special taxes must specify. 2207. Special taxes; how kept and paid over. 2208. How special taxes kept and disbursed by treasurer. 2209. How account of special taxes closed by treasurer. 2169. (4003) (533) Appointments by collector, and notice ed, Mar.5, thereof.-The tax collector shall attend at a voting place in 231, 15. each election precinct in the county, once in each year, from eight o'clock in the morning until four o'clock in the afternoon, for the purpose of collecting the taxes of such precincts, and of the time and purpose of such appointments he shall give at least thirty days' notice, by publication in some newspaper, if one is published in the county, and by bills posted at five or more public places in each election precinct in the county, and shall keep his office open at the courthouse from the first day of October until the first day of May following, Collecting, Reporting and Paying Over Taxes. and in counties having fifty thousand or more inhabitants he shall keep his office open all the year round, and need not make or attend any appointments. 2170. (4004) (534) Effect of collector's failure to attend appointments; new appointments.-If the collector fails to fill either of such appointments in any precinct, he shall make, and, after like notice, fill a new appointment; and failing to do so, he shall forfeit the fee allowed him for making demand on any taxpayer in such precinct who may become delinquent, for the taxes due by him, and who attended and was disappointed by the non-attendance of the collector at such original appointment. 2171. (4006) (536) Demand upon delinquent taxpayers.— After the first day of January the collector must make a personal demand, in writing, upon delinquent taxpayers, or their agents charged with the duty of paying their taxes, wherever they may be found, for the amount of their taxes and fees; and when unable to find them, he shall leave such demand at their places of business or residence; and it shall be the duty of such delinquents forthwith to pay the taxes and fees assessed and charged against them. But a failure to comply with the requirements of this section shall not invalidate the title to any property sold for taxes. ed, Feb. 23, 1899, p. 52, $1. 2172. (4007) (537) Payment of taxes.—It shall be the duty As amendof the taxpayers in each precinct to meet the tax collector at one of his appointments therein, and then pay to him their taxes; but if from any cause such payment is not made at appointment, it may be made at any time before the taxes become delinquent, without incurring any penalty for failing to then make such payment; but if the taxes are paid after they have become delinquent, the taxpayer shall also pay all costs, fees, and charges, if any, that may at the time of payment have lawfully accrued, and it shall be the duty of the tax collector to make publication by three weekly insertions in some newspaper published in the county, and if there be no newspaper published in the county, by posting notices at the courthouse door and four other public places in the county, of the time when the taxes become delinquent; such publications, when published in a newspaper, shall be completed thirty days before the taxes become delinquent, and when given by posting notices, shall be posted thirty days before the taxes become delinquent. (Feb. 17, 1885, p. 21, § 10.) Taxes constitute a legal liability on the taxpayer, which may be enforced by action at law.-Perry Co. v. Railroad Co., 58 Ala. 546; State v. Fleming, 112 Ala. 179 (20 So. 846). Repeal law under which taxes levied and assessed does not affect liability of taxpayer.-State v. Sloss, 83 Ala. 93 (3 So. 745). Collecting, Reporting and Paying Over Taxes. 2173. (4008) Interest on taxes after becoming delinquent. --All taxes, after becoming delinquent, bear interest at the rate of eight per cent per annum; and such interest must be added to and collected as part of the taxes, and reported in such manner as the state auditor may prescribe. (Feb. 18, 1895, p. 1198, § 38; Feb. 18, 1897, p. 1489, § 27.) 2174. (4009) (538) Receipt of collector to taxpayer.-Upon the payment of taxes, and of fees and costs, if any, assessed and charged against him, by any taxpayer, the collector shall give a receipt therefor, from the stub-book mentioned in the next section, showing the name of the taxpayer, the date of the payment, and stating separately the amounts of the state tax on real estate, state tax on personal property, special tax, if any, specifying the purpose for which it is levied; county tax on real estate, county tax on personal property; special county tax, if any, specifying the purpose for which it is levied, and, if any interest has accrued, stating separately the amounts thereof on state tax, special state tax, county tax, special county tax, and stating separately the amounts of assessor's and collector's fees and other costs, if any; and stating the aggregate amount of all taxes, interest, fees, and costs collected; and such receipt shall be prima facie evidence that such taxpayer has paid all his state and county taxes, for that year, on the real and personal property, and other subjects of taxation contained in his assessment list, and all fees and costs mentioned in such receipt. 2175. (4010) (539) Stub-book of receipts kept by collector; delivery and production compelled by commissioners.-The collector shall keep a stub-book, or books, of receipts for each tax year, from which all receipts given to taxpayers must be taken; and upon payment by any taxpayers, the collector shall enter on the stub from which the receipt is taken the name of such taxpayer, the date of payment, and the several amounts of taxes, interest, and costs, and the aggregate amount thereof, as specified in the receipt prescribed by the preceding section; and such stub and the receipt taken therefrom shall bear the same number and correspond in all respects. Such stub-book, or books, at the end of the tax year, shall be delivered by the collector to the judge of probate, and the production thereof by the collector may be compelled by the court of county commissioners, at any time before the delivery thereof to the judge of probate. (Feb. 17, 1885, p. 21, § 58.)-Britton v. State, 77 Ala. 202; Jackson Co. v. Gullatt, 84 Ala. 243 (3 So. 906). 2176. (4011) (540) Sale of personal property; no redemption allowed; payment before sale.-After the first day of Collecting, Reporting and Paying Over Taxes. January of each year the tax collector must proceed, without delay, to levy upon any personal property of delinquent taxpayers for the payment of their taxes, and, after having first given ten days' notice of the time and place of sale, with a description of the property to be sold, by posting the same at three or more public places in the precinct of the residence of such delinquent, either at the time of assessment or of the levy, or, if he is a non-resident of the county, in the precinct in which the levy was made, he must sell the same, or so much thereof as may be necessary to satisfy the taxes, fees, and expenses of sale, including expenses of keeping the property and moving the same to place of sale, in front of the courthouse of the county, or at the voting place, or, in case the amount of the taxes does not exceed five dollars, at any other place in the precinct in which such notice was posted, at public outcry to the highest bidder for cash; and the property so sold shall not be subject to redemption. For making such sale the collector shall be allowed a fee of one dollar, to be collected out of the property. But such taxpayer may, at any time before the sale, pay the taxes, fees, and expenses, including the collector's fee for the sale, the same as if it had been made, and thereby discharge the levy. (Aikin's Digest, p. 414, § 35; Feb. 17, 1885, p. 21, § 62.) Shares of stock in corporation; liability to levy and sale for taxes.-Kennedy v. Mary Lee. Co., 93 Ala. 494 (9 So. 608. Liability of after-acquired property to levy and sale.-Solomon v. Willis, 89 Ala. 596 (7 So. 160). Personal property assessed' for taxes, lien on; when notice of sale compliance with statute.-Rodgers v. Gaines, 73 Ala. 218. 2177. (4012) (541) Application of proceeds of sale; other levies and sales authorized.-The proceeds arising from such sale shall be applied to the payment of the expenses of the sale, and of the taxes and fees due from such taxpayer, and any balance remaining shall be paid to the owner of the property, if present at the sale; if not present, or if present and he refuses to receive the same, the collector shall deposit such balance with the county treasurer; or, if there be no county treasurer, with the judge of probate, taking a receipt therefor, and the same shall be kept as a special fund; and whenever such owner shall apply to the collector for such balance, the collector shall deliver to him the receipt therefor, and upon presentation thereof by such owner, the officer with whom such deposit was made shall pay to him the amount expressed in the receipt. But if such excess is not called for in three years after such sale, by the person entitled to receive the same, upon the order of the commissioners' court or board of revenue, stating the case or cases in which such excess was paid, together with a description of the property sold, when |