* - 29 -
Q Ncovernmental Organization and Records System (First entry, p. 55)
Q Qprcperty shown on the tax books for the preceding year, is certified to the
T i §commissioner of the revenue and his books for the following year are made out
.» §,§according1y.92 The land-tax books have their origin in the reassessment land
Qpibooks made out by the assessors in the years of periodical reassessment,93 but
f$%t¤y are recopied annually by the commissioner,94 who incorporates in them all
§Q%transfer§ of title, partit§oni, devises,lcorrec§io£; (ceggified by other b
y gagencies , increases or re uc ions in va ue, an o er c nges occurring e-
E°§tween reassessments.95 The commissioner thus functions in a sense as assessor,
t Q ithere being no officers permanently appointed for that purpose. The local
`" Egtcourts long had jurisdiction as to the review and correction of erroneous
g. { iassessments,96 and in 1915 a special agency, the local board of review, was
. g icreated, with concurrent powers.97 The local board of review was abolished in
Q §l922, and replaced in 1924 by the local board of equalization, having similar
my gjurisdiction concurrent with that of the circuit court.98 It was to function,
Ewfhowever, only in the year following a quinquennial reassessment.99 The land-
g gtax books prepared and corrected as above, and the personal property tar books
Tggmade up from the sworn returns of the taxpayers to interrogatories submitted by
}Qf§the commissioner, are made in quadrup1icate.l The original remains with the
_, ifjécommissioner, andzcopiestgo to the State, to tie county cli£k,tandbtokthe
__ ag ycoun y reasurer. e reasurer, as soon as e receives e ax oo s,
T _ ifq§commences ii.- to collect the State and local revenues.3 He is required to give a
lag ticket, or receipt, in due form, and usually makes use of a triplicate book,
IQ fone slip serving as notice, one as receipt, and the last as a record of his
ftjioffice.4 He continues his collections until the following December (usually
· fg§ commencing in the spring). His collections of local levies remain in his
Vip hands, the treasurer being principal disbursing officer as well as collector,
5;§ but the State revenue is paid into designated State depositories and accounted
' @#2 for by him to the State Comptroller and Treasurer monthly or oftener if re-
dQ@ quired.5 The treasurer also returns several lists of various classes of taxes
gt§,Which he has been unable to collect.6 Taxes embraced in these lists (which
  =  '2Zi$&Ei,&§£§?”°°tEy the `°§°"i§’ °i ““"Z’l"S2’§h”`“d §‘”f°ii°`£‘E -°°“"¥) $$6.233.
p g ing e year o owing, u a o en o a imo a e a
V Y Q the hands of the sheriff or especially appointed collectors, to be distrained
Y § for or otherwise collected.? The clerk was formerly the collecting and dis-
“ é §?tributing agent for delinquent taxes, which were certified to him by the
1 n  e  ———————-—-———-—-——-———- 
@ § 92- Qgdg 1919, secs. 2279, 2300, 2337, 2720, 2770.
png 93- lbid., secs. 2244, 2247, 2251, 2271.
{§]§ 94- lbid., secs. 2299, 2305, 2306.
Nfi 95- LQQQ-, secs. 2274-2278, 2281-2288, 2292, 2294-2297.
- %=® 96- ggtg 1840-41, p. 13; Code 1849, p. 194; App; 1902-3-4, pp. 613-614; Qggg
gig 19, secs. 2385-2391.
img 97- ggpg 1915, pp. 94-98; Acts 1916, pp. 415-422.
p 3 98- Agyg 1922, p. 514; Acts 1924, pp. 574-577.
    99· EQ-- P- 574-
 lj,  gsi   @3;; 1919, secs. zzee, zsoo, 2342.
h`? - QQQQ., sec. 2342.
§,Q 3- LQQQ-, sec. 2410.
` ig  '‘»» E 4· l§§Q·, sec. 2408.
Q gjbi 2- LQQQ., secs. 2410, 2412; gpjg 1922, p. 832.
3 §Q A · LQQQ., sec. 2414.
_ ‘ t90Q 7- AQQQ 1934, pp. 761-762; Acts 1936, pp. 1065-1066; “Tax Code' 1936,
§@,@ secs. 393-395.