General Duties of Auditor in Supervising the Enforcement of the Revenue Laws. justly and equitably entitled to have money erroneously paid for taxes refunded, such payment having been made within six years preceding the commencement of any action, suit, or proceedings for its recovery. ARTICLE 17. GENERAL DUTIES OF AUDITOR IN SUPERVISING THE ENFORCEMENT OF THE 2348. (4109) (618) Duties of auditor as to enforcement of revenue laws.-The enforcement of the revenue laws of the state shall be under the general supervision and direction of the state auditor, who shall, by general rules, and, if need be, by specific instructions, direct the tax assessors and tax collectors in the discharge of their duties; and in case of doubt, he shall, after taking the opinion of the attorney-general, advise the assessors and collectors as to the construction to be placed upon the law; and such rules, instructions, and advice, when followed or conformed to, shall protect them as against the state. He shall see that the returns, reports, payments, and settlements, required by law to be made by any and all officers charged with the performance of any duties under this chapter, are promptly made by such officers at the time or times they are required to be made; and in default of the performance by any of them of any of such duties, he shall promptly direct such prosecutions or other legal proceedings as may be by law authorized or directed. 2349. (4110) (619) Assessment lists; form and printing of. -It shall be the duty of the state auditor to prepare and cause to be printed a blank form of assessment list, specifying therein the different species of property, with appropriate blanks for a description of each, and the other subjects of tax General Duties of Auditor in Supervising the Enforcement of the Revenue Laws. ation, which are required by law to be returned by the taxpayer to the tax assessor for taxation; and upon this form he may cause to be placed an abstract of the duties of the taxpayers in returning their lists, and of their duties and liabilities as declared by law, and such instructions to the assessors as will advise them of their duties in making assessments of property and other subjects for taxation; and he shall furnish each assessor one or more of such forms, so that the assessor may cause to be printed, or otherwise prepared, as many copies thereof as may be needed in his county. The state auditor shall also furnish to the judges of probate of the several counties blank forms, whereon are to be returned to him the abstracts of the property and other subjects of taxation, polls, and taxes, required by law to be returned to him by such officers. 2350. (4111) Auditor to prepare and furnish printed forms of questions for use by assessors.—It shall be the duty of the state auditor to have prepared for the use and guidance of the tax assessors, a printed form of questions, with suitable blank spaces for answer in writing by the taxpayer, his agent, or the tax assessor, as to the description, location, quantity, quality, and all other information required to be given as to any and all property, real, personal, mixed, or an interest therein, together with suitable columns in which to enter the value placed upon such property or interest therein, and also a column showing the amount of state, county, and special taxes on the aggregate of real and personal property separately. 2351. (4112) Revenue law to be printed in pamphlet for distribution.-The auditor shall cause the revenue law, with a copious index thereto, to be printed in the form of a pamphlet, and after retaining the number of copies which may be necessary for the use of the officers of the state at the capitol, shall furnish a copy thereof to each of the judges of the circuit and city courts, and the chancellors and judges of the supreme court, judges of probate, solicitors, members of the legislature, members of the courts of county commissioners or boards of revenue, and assessors and collectors, and to bar libraries and justices of the peace, and shall cause the remainder to be sold at such price as will indemnify the state against loss from printing and publication of the same, as herein required. So much of the matter included in such pamphlet as may be copied from this chapter must follow in the order and arrangement in which it appears herein, showing the number of this chapter, the number and title of each article, and the headline and number of each section as herein shown. General Duties of Auditor in Supervising the Enforcement of the Revenue Laws. 2352. (4113) (620) Duty of auditor as to institution of suits; agreed statement of facts.-It shall be the duty of the state auditor to cause suit to be brought, in the name of the state, against any and all persons by law charged with the collection of state taxes, or with any duty in regard to the state revenue, and their sureties, for failure to collect such taxes or to perform such duty; and he may also, in such cases as, in his judgment, the interest of the state requires it, cause suit to be brought against defaulting taxpayers for the taxes claimed from them by the state; and, in cases in which a reasonable doubt may exist as to the construction or validity of the law under which taxes are claimed, he may authorize an agreed statement of the facts of the case to be made for the speedy adjudication of the matter in controversy. Liability for taxes enforceable by action at law.-Perry Co. v. Railroad Co., 58 Ala. 546; State v. Fleming, 112 Ala. 179 (20 So. 846). 2353. (4114) (621) Failure to give collector credit for commissions; how corrected.-When the state auditor finds that he has failed to give any tax collector credit for commissions to which he is entitled, he is authorized to correct such error in his settlement with such collector; and if the account of such collector has been closed, and such commissions have been paid into the state treasury, the state auditor shall draw his warrant on the state treasurer for the amount thereof in favor of such collector. 2354. (4115) (622) (506) Warrant for over-payments.The state auditor must draw his warrant on the state treasurer in favor of any judge of probate, tax collector, county treasurer, clerk of the circuit court, or other officer paying money into the state treasury, for any amount over-paid into the treasury by such judge of probate, tax collector, county treasurer, clerk of the circuit court, or other officer. 2355. (4116) (623) Taxes a preferred claim in case of general assignment or insolvency.-When a taxpayer makes a general assignment of his property for the payment of his debts, or is declared a bankrupt, or when dead, and his estate is or becomes insolvent, any unpaid taxes assessed against him, or against his estate, shall be a preferred claim, and shall be paid by the assignee, trustee, or personal representative out of the first money received by him belonging to the trust or estate. 2356. (4117) (624) Officer selling property under decree or process to first pay taxes. When any sheriff or other officer shall sell any property under execution or other process, or under any decree, judgment, or order of any court, it shall be his duty to ascertain what taxes are a lien upon such prop General Duties of Auditor in Supervising the Enforcement of the Revenue Laws. erty, and, upon a sale thereof, to first apply the proceeds of such sale to the payment of such taxes. (Feb. 17, 1885, p. 21, § 136.) Holding v. Thomas, 62 Ala. 4; State v. Vincent, 78 Ala. 233. 2357. (4118) (625) Liability of agent for taxes on receipts. -When taxes are levied on the gross or net receipts of any person, company, corporation, or association doing business in this state, by any agent, such agent shall be personally liable for such taxes, and the tax collector may collect the same from such agent by garnishment, or by the seizure and sale of any personal property belonging to him, as if such taxes were assessed against him. 2358. (4119) (626) Copies of papers, records, etc., in auditor's office as evidence.-In any suit against any tax assessor, tax collector, judge of probate, or other officer charged with the performance of any duties under this chapter, and his sureties, or either, for failure to pay over any money collected by him for the state, or to perform any other duty required of him by law, a copy of any bond, record, book, paper, contract, return, or other document, or of the official statement of any account between him, and the state, in the office of the state auditor or state treasurer, certified by the state auditor, if the original is in his office, or by the state treasurer, if in his office, under the seal of the state auditor, shall be received as evidence in any case in which the original would be competent, unless the defendant shall deny under oath that he made or executed such original. 2359. (4120) (627) Assessor and collector may contract for stationery, printing, etc.-The tax collector and tax assessor are authorized to purchase necessary books and stationery, and to contract for the necessary printing in their respective offices, with the approval of the court of county commissioners. (Feb. 17, 1885, p. 21, § 132.)-White v. Williams, 49 Ala. 130. 2360. (4121) (628) Penalty against officer failing to pay over money collected.-Upon a verdict being returned in favor of the state, in any suit brought by the state against any officer charged with the collection of any revenue for the state, and his sureties, or either, for the recovery of any such revenue collected by him, a judgment must be rendered for the amount of such verdict, and twenty per cent thereon. License Taxes; From Whom and for What Businesses Required; Prices; County Levy. ARTICLE 18. LICENSE TAXES; FROM WHOM AND FOR WHAT BUSINESSES REQUIRED; PRICES ; ed, Mar. p. 222. 5, 1901, 2361. (4122) (629) Persons required to take out licenses, as amendand prices to be paid therefor.-Licenses are required of all persons engaged in or carrying on any business or doing any act in this section specified, for which shall be paid for the use of the state the following taxes, to wit: 4, 1903, 1 (1). Abstracts.-Abstract companies and persons pursu- As amending the business of furnishing abstracts of title, in towns or ed, Mar. cities of twenty thousand inhabitants or more, thirty dollars; p. 196. in towns and cities from ten to twenty thousand inhabitants, twenty dollars; in towns and cities of from five thousand to ten thousand inhabitants, ten dollars; in towns and cities of less than five thousand inhabitants, five dollars. 5, 1901, p. 223. 2 (2). Auctioneers.-For each auctioneer in any city or as amendtown of twenty thousand inhabitants or over, a license tax ed, Mar. of fifty dollars per annum; in cities or towns of eight thousand inhabitants and less than twenty thousand, thirty dollars per annum; in cities and towns of five thousand inhabitants, and less than eight thousand, twenty dollars per annum; in cities or towns of more than one thousand and less than five thousand, five dollars per annum. The term auctioneer, within the meaning of the foregoing provisions, shall be deemed to apply to any person selling goods, wares, merchandise, live stock, or other things of value, at public outcry, except as otherwise herein provided, whether a charge is made for the same or not. In the following cases sales at public outcry may be made for a compensation without license: First. The estate of a decedent by the personal representative, or his agent, according to law, or by the provisions of the will. Second. Property conveyed by deed of trust, mortgage, or decree, or ordered to be sold according to the deed, decree, or order. Third. Any person may sell the agricultural products arising from his own or other labor under his control, or his real or personal estate, not purchased or sold on speculation. |