Collecting, Reporting and Paying Over Taxes.

to act when notified that any person assessed is about to leave the county, he shall be liable for the amount of the taxes assessed against such person.

2194. (4029) Collection of taxes from person who has removed from the county.-When the collector has information that any person owing taxes in his county, whether due or not, has removed to another county, he shall make out and certify to the judge of probate a bill against such person and procure the approval thereof by the judge of probate in all respects as provided in the second preceding section, and such bill shall operate as a writ of fieri facias; and the same may be executed by the collector, if personal property of the taxpayer be found in his county, or may be by such collector forwarded to the collector of the county to which the taxpayer has removed, or to the collector of any county in which the taxpayer has any personal property; and the collector of such other county, on receipt of the writ, must proceed to execute the same as if issued in his county. He shall remit collections thereon to the collector sending him the writ, and is liable on his bond for any neglect of duty under this section.

2195. (4030) Escaped taxes assessed and collected by collector; his powers in such cases.-It is the duty of the collector, when engaged in the collection of taxes for any year, if he discovers that any person or property within his county has not been assessed by the assessor with the tax or taxes lawfully chargeable to such person or property for that year, or any preceding year, not more than five years before that time, forthwith to assess and collect the taxes due on the same, and in writing notify the assessor of the fact so discovered in order that proper assessment of unassessed taxes may be made; and the collector has the same authority to administer oaths and propound questions as the assessor has, and any party failing or refusing to answer such questions, or to give in his property, shall be liable to the same penalties as provided in cases where parties fail or refuse to give in their property to the assessor, or answer the questions required to be propounded by the assessor; provided, that in such assessments of escaped taxes, the taxpayer, on giving notice to the tax collector, shall have the right to have his assessment passed on by the court of county commissioners, and such assessment modified, allowed, or rejected, as the evidence adduced to said court shall require.

(Feb. 28, 1887, p. 3, § 21.) Assessment and collection of poll taxes.— Francis v. Peevey, 132 Ala. 58 (31 So. 372). Assessment of escaped taxes; notice and waiver of defects therein.-Calhoun Co. v. Woodstock Iron Co., 82 Ala. 151 (2 So. 132). Perry Co. v. Railroad Co., 58 Ala. 546; Lehman v. Robinson, 59 Ala. 219.

As amended, Mar. 5,

1901, p.

222, $16.

(r.c.c.)

(r.c.c.)

Collecting, Reporting and Paying Over Taxes.

2196. (4031) Collector must report escaped taxes to judge of probate; entry; abstract.-Whenever the collector assesses and collects any escaped taxes, he shall forthwith report the same to the judge of probate, who shall enter such assessment in the back part of the book of assessments, and shall certify the amount collected and the items of property so assessed in the form of an abstract to the state auditor, and the collector is chargeable with the same to the amount of taxes due the state and county, respectively.

2197. (4032) (553) Separate account of poll tax paid by each race kept. The tax collector shall keep a separate account of the amount of the poll tax paid by persons of each race in each township or separate school district.

2198. (4033) Poll tax reported and paid into state treasury monthly; duplicate reports to county and state superintendents. The collector must report and pay into the state treasury monthly, as other taxes are reported and paid in, all poll taxes collected by him; and he shall make a report thereof in duplicate, showing the amount due each race in each township or separate school district, one of which reports he shall furnish to the county superintendent of education of his county, and the other he shall forward to the superintendent of education.

2199. (4034) Annual consolidated report of poll tax to be made to county and state superintendents.-The collector must, within ten days after making his final settlement with the state auditor, make, to the county superintendent and to the superintendent of education each, a consolidated report of the amount of poll tax collected by him during the year and paid into the state treasury, showing by township or other separate school district the amounts collected from each race separately.

2200. (4035) (555) Monthly reports and payments to be made by collector.-The tax collector, within the first three business days of November, in each year, and within the first three business days of each month thereafter until he makes his final settlement for such year, shall make, under oath, to the county treasurer, or to the judge of probate, if there be no county treasurer in the county, an itemized report in writing, a copy of which shall be, by the collector, forwarded to the state auditor, setting forth separately the taxes collected by him for the state and county during the preceding month and up to the date of such report, subsequent to his preceding report; and within five days after making such report, he must pay to the state treasurer all state taxes then due from him to the state, and must then also pay to the county treasurer all county taxes

Collecting, Reporting and Paying Over Taxes.

then due from him to the county, by him before that time collected. The county treasurer shall give to the tax collector a receipt in duplicate for such monthly report, one of which duplicates shall be promptly forwarded to the state auditor by the tax collector.

2201. (4036) (556) Monthly report by county treasurer or judge of probate. The officer receiving such report must, within three days thereafter, report in writing to the state auditor the amount of state taxes collected by the collector, as shown by his report; and if the collector fails to make his report within the time required by law, such officer must, within three days thereafter, report that fact to the state auditor; and the state auditor shall promptly report to the governor any failure on the part of a collector to comply with the provisions of the preceding section.

2202. (4037) (557) Collector must account to auditor in January and April; allowance for commissions, etc.-The tax collector must also, on or before the tenth day of January and the tenth day of April in each year, account to the state auditor, under oath, for the amount of taxes on or before the first days of January and April, respectively, by him collected for the current year, and upon such accounting, shall be allowed, by the state auditor, the amount then due him for commissions, fees, expenses, and outlays, in the discharge of his duties, as provided by law.

2203. (4038) (558) Final settlement to be made with the auditor on or before the first day of July.-On or before the first day of July, in each year, the tax collector must make final settlement, under oath, with the state auditor, of all matters pertaining to the office of tax collector, and pay over to the state treasurer the balance which may be found due from him for amount of taxes with which he is chargeable under the laws of the state; and at that time he must also account to the state auditor and pay over to the state treasurer all money received by him from the sale of lands and other property which may have been sold for payment of taxes, and also account to the state auditor for all the lands bought in by the state. He must also report, under oath, to the state auditor, and pay over to the state treasurer, all escaped taxes assessed and collected by him.

(Feb. 28, 1887, p. 3, § 25; Feb. 17, 1885, p. 21, § 76.) Liability of collector for interest.-State v. Lott, 69 Ala. 147. Power of auditor to restate account. -State v. Brewer, 61 Ala. 318.

2204. (4039) Final settlement to be made with county treasurer on or before the first day of July.-The collector must also, on or before the first day of July in each year, make final

Collecting, Reporting and Paying Over Taxes.

settlement, under oath, with the county treasurer for all the county taxes, which have been assessed and levied for the use of the county, and then pay over to the county treasurer the balance of the county tax due from him as such tax collector, and not paid over prior to that date, according to the tax books in the office of the judge of probate.

2205. (4041) (561) Settlement by personal representative on death of collector.-On the death of any tax collector, his personal representative, general or special, must, out of the first moneys that come into his hands belonging to the estate of his decedent, and as soon as the same come into his hands, pay to the proper state and county officers the amount of public funds collected by such decedent, not paid over by him at the time of his death, and must make settlement with such officers of any unsettled accounts of such decedent with the state and county touching the affairs of his office, as soon as practicable, and not later than the time when tax collectors are required to make final settlements.

2206. (4042) (562) What receipts for special taxes must specify. Whenever any tax collector collects any special taxes, he shall specify in the receipts given to taxpayers the amount of such taxes, and the purpose for which they were levied and collected.

2207. (4043) (563) Special taxes; how kept and paid over.Such special taxes, when collected, must be paid over by him to the county treasurer, and be kept by him as a distinct fund.

2208. (4044) (564) How special taxes kept and disbursed by treasurer. The county treasurer receiving such special taxes shall keep the same separate and distinct from all other public funds, and shall keep a separate account thereof, and shall promptly disburse the same upon orders drawn thereon by the legally authorized authority.

2209. (4045) (565) How account of special taxes closed by treasurer. When the object for which such special taxes were levied and collected shall have been accomplished, or, for any other reason, the same are no longer required for the purpose for which they were levied, the parties charged with the administration or application thereof shall notify the treasurer, who shall thereupon close the account of such taxes, and transfer any balance remaining to the account of the general fund of the county.

State Tax Commission.

ARTICLE 10.

STATE TAX COMMISSION. 2210-2267.