Oath.

Board-
Assessors
Boards of
Equalization,
rules and
regulations
of.

members of the State Board of Equalization, shall take and file with the Comptroller an oath in writing substantially as follows:

STATE OF TENNESSEE.

I. I,-a member of the Railroad Commission of the State of Tennessee, and ex-officio a member of the State Board of Equalization, do hereby solemnly swear that I will, without fear, favor or affection, perform the duties required of me by my oath of office and the laws of said State; that I will carefully investigate, examine, compare, and equalize all assessments and values of property of all kinds, as required by law, and equalize, fix and compute the value of all such properties upon the standard of an actual cash valuation as directed by the laws of said State, by raising the value of all properties assessed at less than the actual cash value of the same to the actual cash value thereof, and by reducing the value of all properties assessed at greater than the actual cash value of the same to the actual cash value thereof, and in all respects faithfully, honestly and impartially do and perform each and every duty imposed upon me as a member of said State Board of Equaliaztion by the laws of the State.

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Subscribed and sworn to before me on the day of ----Upon the appointment or election hereafter of any member of said Railroad Commission, he shall, within 60 days thereafter file his oath of office as aforesaid.

SEC. 2. Be it further enacted, That said Board is hereby vested with the power to make such rules and regulations and prepare such forms as it may deem proper for its use, and government, and for the use and government of County Assessors and County Boards of Equalization; to obtain such evidence, information, and statistics as may be deemed material as to the values and conditions of properties to be equalized; to regulate and prescribe the mode of taking evidence, whether by affidavit, deposition, or

cian and

as

otherwise; to send for papers and witnesses; to compel the attendance of witnesses and administer oaths to witnesses, and to do and perform all such other acts as may be proper or necessary to accomplish the purposes of its creation. Said Board shall also, by Chief Statistiand with the advice and written consent of the Gov- sistants. ernor, appoint such assistants as may be necessary including a Chief Tax Statistician, who shall give his entire time to the work of gathering evidence and compiling same and making reports to the Board. The compensation for the services of all assistants must be fixed and agreed upon by said Board and same must be approved by the Governor prior to the Compensation. appointment of such assistants. The Chief Tax Statistician shall receive Three Thousand Six Hundred Dollars ($3600.00) per annum for his services, payable monthly; he shall have his office with the Railroad Commission, and shall have the benefit of the clerical assistance now furnished said commission. The term of service for such Chief Tax Sta- Term of service. tistician shall be six years from the date of of his appointment and qualification. All such other assistants shall be employed for fixed and definite periods not exceeding two years, and at agreed wages or salaries to be approved by the Governor, as aforesaid. Their compensation and all other necessary expenses under this Act will be paid monthly on warrant of the Comptroller on the certificate of the Chairman of the State Board of Equalization that this Act has been complied with in all respects and that the services rendered and expenses incurred were actually necessary to the proper enforcement of this Act.

authority.

SEC. 3. Be it further enacted, That all the agents Agents and asand assistants appointed by said Board under this sistants Act shall have full power and authority to administer oaths, take affidavits and depositions, and otherwise exercise all powers necessary to gather evidence by compelling the attendance of witnesses, the production of books and papers and exercising all the powers of commissioners or clerks of courts in taking depositions. They may issue subpoenas for

Reports.

To equalize assessments.

Clerks

report of.

witnesses and place same in the hands of any executive officer of any county in this State, whose duty it shall be forthwith to execute same and make due return thereon. The cost of taking such depositions when approved by the Board of Equalization, shall be paid out of any funds in the treasury of the State not otherwise appropriated, on warrant of the Comptroller. However, the clerk or assistant appointed by the Board to gather such evidence shall not receive any fee or emolument other than his agreed salary and actual necessary expenses. Witnesses and sheriffs or constables executing process shall receive the same compensation as it now fixed by law for like service for a court of record.

SEC. 4. Be it further enacted, That the Board of Equalization shall have the power to require the Chief Tax Statistician and any other agent or assistant employed hereunder to submit such facts and reports as may be deemed necessary to enable said Board to equalize assessments on property of the various classes and in the different localities of the State, and otherwise prescribe his duties and powers hereunder and it is hereby ordered that the State Board of Equalization shall review and equalize all the assessments made and fixed in 1918 for the year 1919, so that same may be equal and uniform throughout the State and thereafter to review and equalize all assessments as provided in this Act.

SEC. 5. Be it further enacted, That on the first County Court day of each month every County Court Clerk in this State shall make out on blanks furnished by the State Board of Equalization for that purpose a report showing the names of all persons to whom licenses to exercise privileges have been issued for the preceding month amount of State tax collected, together with such other information as may be called for by said Board. Said Board shall equalize the ad valorem taxes collected by County Court Clerks with those collected on other properties, and may investigate, gather evidence, and act thereon as the nature of the case may require.

SEC. 6. Be it further enacted, That said Board

shall hold its sessions at the office of the Railroad Board-sessions,
Commission of the State of Tennessee at Nashville, where held.
and shall be presided over by the Chairman of the
Railroad Commission as Chairman of the State
Board of Equalization. The Chief Tax Statistician
shall be the clerk of said Board. A majority of the
Board shall constitute a quorum for the transaction
of business. Minutes of each day's session of the
Board shall be kept and signed by its members, such
records to be preserved in the office of the Railroad
Commission. Special sessions may be held upon the
call of the Chairman when the public business so re-
quires.

Sessions, when

SEC. 7. Be it further enacted, That said Board of
Equalization shall hold its initial session as early as
practicable after the passage of this Act and not held.
later than the second Monday in July, 1919, and its
sessions thereafter on the second Monday in July
of the even years only, and sit from day to day or
time to time until all the business coming before it is
transacted and finally disposed of. Any taxpayer
of the State or any owner of property subject to
taxation in the State shall have the right to a hear-
ing and determination of any complaint he may make
on the ground that other property than his own has
been assessed at less than the actual cash value
thereof or at a less percentage of value than his own
property or other property, or that his own proper-
ty has been assessed at more than its cash value, but
such complaint shall be specific, in writing, and sworn
to, and filed with said Board on or before the first
day of the annual session.

and reports.

SEC. 8. Be it further enacted, That said Board shall receive and consider all complaints and reports Complaints made to it, together with the evidence submitted therewith, shall hear and consider all complaints filed with it with the evidence bearing thereon, and shall equalize, compute, and fix the value of all such properties within its jurisdiction by the standard of the actual cash value of the same, and for said purpose said Board shall have the power, and it is here

Equalization

by made its duty, to reduce or increase values of properties so that the values of all assessments when equalized by said Board shall conform to said standard of actual cash value. Equalization of such properties may be made by said Board by reducing or increasing the values thereof by classification of of properties. property, or by wards, civil districts, or counties, or in such manner as will enable the Board justly and equitably to equalize assessments of property of all kinds in conformity with said standard of actual cash value. Provided, that said Board, before the assessments of any class of property in any county, district, or ward, shall, as a whole, be raised or reduced or otherwise changed on a percentage basis, give reasonable notice in writing to the Chairman of the County Court, or the County Judge, or the County Court Clerk, of such county of its intention to change the assessment, whereupon proof by affidavit or deposition may be submitted by the County Court Clerk, Chairman or County Judge in opposition to such change, such proof to be filed with said Board on or before a date named in the notice given by the Board. Such proof, along with other evidence, in the possession of said Board, shall be considered by it in finally determining the question of the valuation of properties in such county or other sub-division. The Board in its discretion may certify the assessments of any ward, district, or county or class To re-equalize of property, back to the County Board of Equalization, with instructions to reassemble of a given date and re-equalize the values of such property in such county or subdivision upon such basis as may be just and equitable and conformable to the assessments of other subdivisions of the State. In such case, the new or second report of the County Board of Equalization shall be certified to said State Board of Equalization not later than a date fixed by the State Board in the order for re-equalization. Same may be adopted or modified by the State Board of Equalization as justice may require. Any person who knowingly or wilfully makes a false statement of fact either in an affidavit or a deposition made or

values.