bama of 1907, to the court of county commissioners or court of like jurisdiction, he shall embrace in and as a part of said report the uncollected balance of insolvent city taxes and taxes in litigation the same and in the same manner and way as he is required to make of State and County taxes, including the taxes still in litigation in the same manner and way as the court is authorized to allow credits for insolvent county taxes and taxes in litigation under the provisions of Section 2190 of the Code of Alabama of 1907.

Section 21. The county tax collector shall embrace in the docket of lands made by him under the requirements and provisions of Section 2269 of the Code of Alabama of 1907, the amounts due said City of Bessemer both from known and unknown owners in the county, if any, in the same manner and way as he is required to do in regard to State and County taxes giving the name of the city to whom due, and stating the municipal tax year for which the taxes are due, and in such manner and way as to show respectively the amounts of taxes due the State, the amounts due the County and the amount due the said City of Bessemer chargeable against the respective properties.

Section 22. The decree for tax sales rendered by the Probate Judge under the provisions of Section 2278 of the Code of Alabama of 1907, shall embrace taxes due to the said City of Bessemer showing the aggregate amount due to the State, County and City and showing what amount is for the State, what amount is for the County and what amount is for the City and the tax year of the City for which the same is due it, in the form as set forth in said Section 2278 of the Code of Alabama of 1907.

Section 23. The county tax collector shall embrace in his certificate to a purchaser under the provisions of Section 2285 of the Code of Alabama of 1907, the amount of taxes due on the property described in the certificate to the said City of Bessemer in the same manner and way as he is required to set forth in said certificate the amount due to the State and County.

Section 24. In case of an appeal by the State from decree of tax sale under the provisions of Sections 2291 of the Code of Alabama of 1907, the appeal by the State shall be in behalf of the said City of Bessemer and all proceedings shall, under and in accordance with the provisions of Section 2291, be in behalf of the said City of Bessemer, the same as it is in behalf of the county.

Section 25. The Judge of Probate in the county, in executing a tax deed to a purchaser, under the provisions of Section 2296 of the Code of Alabama of 1907, shall by the deed convey to and vest in the grantee the lien and claim of the said City

of Bessemer, as well as the lien and claim of the State and County.

Section 26. From and after the 1st. day of October 1912, the county tax assessor shall calculate and enter city taxes owing to the said City of Bessemer on the descriptive lists coming to him under and in accordance with the provisions of Section 2299 of the Code of Alabama of 1907, in the same manner and way that he is required to do as to State and County taxes, and all provisions, proceedings and requirements as to State and County taxes under said Section shall be applicable to such city taxes.

Section 27. An invalid tax sale shall pass to the purchaser the lien of the city in and to the land sold, both as to taxes paid, by said sale and as to the taxes subsequently paid by the purchaser to the same extent and in the same way that the lien of the State and County is passed to the purchaser under and in accordance with the provisions of Section 2300 of the Code of Alabama of 1907.

Section 28. The Judge of Probate at the time he is required to remit to the State Treasurer and to the County treasurer redemption money under the provisions of Section 2320 of the Code of Alabama of 1907, should also pay to the City treasurer, or person designated by the municipal council or governing body of the city as treasurer, the proportion of redemption money, if any, belonging to the city, and all of the provisions of Section 2320 shall be applicable to said city and city taxes in the same manner and way as to the State and County taxes.

Section 29. That the State auditor shall enter in the books caused to be prepared by him under the provisions and requirements of Section 2320 of the Code of Alabama of 1907, the amount of city taxes due on the porperty described in the books in the same manner and way as he is required to enter the amount of State and County taxes due thereon, and in making sales of said property under provisions of Section 2323 of the Code of Alabama of 1907, the amount at which the property is sold shall not be less than the whole amount of taxes, including such city taxes, interest, costs and officer's fees as provided for and required to be paid in the case of the redemption of such land.

Section 30. When the lands bid in by the State have been sold by the State, the State auditor shall draw his warrant on the State treasurer in favor of the said City of Bessemer for the amount, if any, that the said city is entitled to and forward the same to the said City of Bessemer.

Section 31. When land, which has been bid in by the State at tax sales has been sold by the State and the State refunds the taxes on account of an invalid sale under and in accordance

with the provisions of Section 2329 of the Code of Alabama of 1907, the State auditor must ascertain the amount of such purchase money which has been paid to the said city, if any, which amount it shall be his duty to certify to the Mayor or other governing head of the said city and it shall be the duty of the Mayor or other governing head of the municipality to present such claims at the next succeeding meeting of the council or governing body of the said city and there upon such council or body shall order a warrant in favor of the State for such amount as the State is entitled to from the city and the city treasurer or acting treasurer shall forthwith forward the amount to the State treasurer and report it to the State auditor.

Section 32. Whenever the Judge of Probate cancels a tax sale as to a private purchaser under and in accordance with the provisions of Section 2331 of the Code of Alabama of 1907, he must give to such purchaser a certificate to the Mayor or other governing head of the city, showing the amount of city taxes received by the city from such tax sale in the same manner and way as he is required by said Section 2331 of the Code of Alabama of 1907, to give certificates showing the amount the State and County have received, and thereupon when said certificate is presented to the Mayor or other governing head of the city, it shall be the duty of the Mayor or other governing head to present such certificate at the next meeting of the council or governing body of the City, and the amount so paid to the municipality must be allowed by such council or governing body, and an order made directing the treasurer or acting treasurer to pay the same.

Section 33. Any person, or his agent, or the heir or personal representative of such person, who owns property subject to taxation in said city and who, through a mistake or error in the assessment or collection of taxes, has paid to the city through the county tax collector money that was not due from him for taxes, may file a petition with the council or governing body of said city, asking that a warrant be drawn in his favor refunding to him the money paid and received by the municipality. The council or governing body of said city shall examine into the facts and evidence offered by the petitioner in support of the allegations of his petition and if proper and full proof of the same be made, the council or governing body of said city must allow said claim to the amount of city taxes received, and must order the treasurer or acting treasurer of the city to pay the same.

Section 34. All laws now in force or hereafter enacted in regard to the collection of State and County taxes and procedure, with reference thereto and the enforcement of collection shall apply to and be in force as to such city taxes, except as

such laws, are changed by or in conflict with the provisions of this act and the county tax collector shall collect or enforce the collection of such city taxes at the same time, in the same manner and way, and as a part of one and the same collection as the collection of State and County taxes and all procedure incident to or in any wise connected with the collection of State and County taxes, shall be equally applicable to the collection of said city taxes and all said city taxes shall be collected in the same way and in the same proceedings as State and County taxes.

Section 35. The official bond of the judge of probate and of the county tax assessors and of the county tax collectors, shall be and shall be held to be for the protection of the said City of Bessemer, for the faithful discharge of the duties of such officers to the said City of Bessemer in the same manner and way as it is for the protection of the State of Alabama and Jefferson County.

Section 36. The tax assessor of Jefferson County shall be entitled to receive from the tax collector out of the first money collected for the said City of Bessemer, giving him duplicate receipt therefor, one of which receipts shall be forwarded to the State auditor by the tax collector the following commissions on the taxes collected to-wit: Four tenths of one per cent on all taxes collected for the said City of Bessemer for the city tax year ending September 30, 1924 and September 30, 1925 and thereafter three tenths of one per cent.

Section 37. The tax collector of said county shall be entitled to receive commissions on taxes collected by him for the City of Bessemer as follows, to-wit: For the city tax year ending September 30, 1924 three tenths of one per cent and thereafter two tenths of one per cent of the taxes collected for the said City of Bessemer.

Section 38. The Judge of Probate of Jefferson County shall be entitled to commission at the rate of two and one-half per cent on money received by him for the said City of Bessemer on redemption from tax sales which he may deduct therefrom when he pays money collected to the said City of Bessemer the said Judge of Probate of Jefferson County shall be entitled to a fair and reasonable compensation and in no event to exceed one hundred dollars ($100.00) in any one year from the said City of Bessemer, for the additional services required of him in furnishing and preparing abstract books conforming to the requirements of this act required to be made and furnished under Section 2158 of the Code of Alabama of 1907; The court of county commissioners or court of other like jurisdiction shall allow the Judge of Probate of the county the amount he is entitled to receive under this Section for such additional services

in regard to such abstract book and of the amount allowed shall fix the amount to be paid by the City of Bessemer and the certificate of the court of county commissioners or other court of like jurisdiction by the chairman or other court to the county tax collector shall be a warrant on the tax collector, and on such warrant, the tax collector shall pay to the Judge of Probate from the funds collected by him from the said City of Bessemer the amount to which the Judge of Probate is entitled from said City of Bessemer as shown by such warrant.

Approved Sept. 5, 1923.

No. 233.)

(S. 341. Mr. Jones of Barbour. AN ACT

For the Relief of W. M. Teal and the estate of B. C. Cox.

Be it enacted by the Legislature of Alabama:

WHEREAS W. M. Teal, formerly sheriff of Barbour County, and the Estate of B. C. Cox, formerly clerk of the circuit court of Barbour County, hold certain claims against the fine and forfeiture funds of said county which said claims are based on certain services rendered by them in their official capacities while holding the aforesaid offices; And

WHEREAS, these claims were disallowed by reason of their failure properly to itemize said claims; And

WHEREAS, it appears that said claims were properly itemized by them on the fee books of their respective offices;

BE IT ENACTED That there is hereby created a Board of Claims for said Barbour county to be composed of the Probate Judge of said County, the President of the Board of Revenue. of said County and the County Solicitor of said county, whose duty it shall be to investigate the merits of the claims of the said W. M. Teal and the estate of B. C. Cox, and make such award on said claims as in honor, justice and equity should be: made, and such award by said Board of Claims shall be attested. by them, and shall constitute a preferred claim against the Fine: and Forfeiture fund of Barbour County. Said board shall proceed with dispatch to a consideration and disposition on the matters committed to its consideration.

Approved Sept. 7, 1923.

No. 234.)

AN ACT

(S. 355. Hutson.

To amend Sec. 1 of an Act entitled: "An Act to establish a new charter for the Town of Hartselle. in Morgan County," approved February 18th, 1899, and as amended by an Act approved August 2nd, 1907.