than two of whom shall belong to the same political party, who shall constitute for such county, a board of review and equalization; but no two of said board shall be appointed from the same magisterial district; said board shall annually elect one of their members as president, and two of the members of said board shall constitute a quorum for the transaction of business; the salary of the members shall be four dollars per day for each day actually in session of not less than six hours, and shall be provided for and paid out of the county levy for the current year.

The term of office of such members shall begin at the date of appointment and shall continue for the term of six years, except that at the first meeting of said commissioners they shall desig nate by lot, or otherwise, in such manner as they may determine, one of their board, who shall hold his office for the term of two years, one for four years, and one for six years, so that one shall be appointed every two years; any member may be removed by the board of public works and the vacancy filled by it.

Every member so appointed shall, within twenty days after his appointment, execute a bond with good security to be approved by the county court of his county, or the clerk thereof in vacation, in the penalty of five thousand dollars, conditioned for the faithful performance of the duties of his office, and shall take the oath or affirmation prescribed by section five of article four of the consituation, and such oath shall be certified by the person who administers the same and filed in the office of the state tax commissioner.

After the year one thousand nine hundred and eight, the board of review and equalization shall annually, not later than the fifth day of July, meet at the county seat of each county for the purpose of reviewing and equalizing the assessment of the county as returned by the assessor, and shall not adjourn said session for longer than three days at a time until the work of review and equalization as provided by this section, is completed, and shall not remain in session for a longer period than twentyfive days; at which time the assessor shall submit to said board the land books and personal property books for the current year as prepared by him; the land books and personal property books shall be completed in every particular at the time they are submitted to the board, except that the levies shall not be extended; the assessor and his assitants shall attend the session of the said

board of review and equalization, and render every assistance possible relative to the value of property assessed by them; the said board shall proceed to examine and review the land and personal property books, and of its own motion or on sufficient cause being shown by any person, shall add to said land and personal property books the names of persons, the value of personal property and the description and value of real estate liable to assessment in said county, omitted from said assessment books by the assessor; they shall correct all errors in the names of persons, in the description of property upon such books and in the assessment and valuation of property thereon, and they shall cause to be done whatever else may be necessary to make said assessment as returned by the personal property assessor comply with the provisions of this chapter, and to the end that all property shall be assessed at its true and actual value; the board shall pass upon each valuation and each interest, and shall enter the valuation of each as fixed by it in a separate column in the land and personal property books prepared for the purpose; if it shall be determined by said board that any property or interest is assessed at more or less than its true and actual value, it shall increase or reduce the value of such property, fixing it at its true and actual value.

The clerk of the county court shall be ex-officio the clerk of the board of equalization and review; said clerk shall cause notice to be published once each week for three succesive weeks before the meeting of said board of review in two newspapers of general circulation published in the county, of opposite politics, if there be such; if there be no newspaper published in the county, then such notice shall be published in some newspaper of general circulation; the notice so to be published shall state briefly the time and place of holding such meeting, and the general purpose thereof; the expense of said publication shall be provided for and paid out of the county treasury; if any person fail to apply for relief at said meeting he shall be deemed to have waived his right to ask for correction in his assessment list for the current year, and shall not thereafter be permitted to question the correctness of his list as finally fixed by said board. After said board shall complete the review and equalization of the land and personal property books, a majority of said board shall endorse and sign a statement to the effect that the same is the completed assessment of said county for the year for which it has been prepared and approved by the board of

equalization and review; then said land and personal property books shall be delivered to the assessor and the levies upon same extended as provided by law.

If any taxpayer of the state, county or district, is dissatisfied with the valuation of the property as fixed by said board, they shall have the right to apply for relief, as provided in section one hundred and twenty-nine of this chapter.

Sec. 19. The state tax commissioner shall communicate to the circuit court and to the prosecuting attorney of the county, any instance of misconduct or neglect of official duty on the part of any assessor, justice, prosecuting attorney, clerk of a court, sheriff or constable of such county, and any evidence thereof which he may be cognizant; and the court shall investigate the same, and if the charges are true, such assessor, justice, prosecuting attorney, clerk of a court, sheriff or constable shall forfeit not less than one hundred nor more than five hundred dollars, and shall be removed from office.

Sec. 20. In addition to the forms and blanks specifically provided by this chapter, the state tax commissioner shall prepare and forward to the assessors such other printed forms for the personal property books, and the land books, and such lists of taxable subjects to be furnished by the assessors to persons chargeable with taxes, as will procure a perfect assessment of all the persons and property, both real and personal, in this state subject to taxation, and shall have full power to alter or change any and all forms and books from time to time, as provided by this chapter, so as to procure a just and equal assessment of all taxable property. The state tax commissioner shall also, by letter or printed circular, give such instructions to the assessors respecting their duties as may seem to him judicious; and if any assessor fail to obey such instructions, so far as they are not contrary to law, he shall forfeit not less than one hundred nor more than five hundred dollars, and upon being convicted he shall forfeit his office.

Sec. 28. The clerk of every circuit court and municipal court shall annually, within one month after the beginning of the assessment year, make out a list of all judgments and decrees for the partition or recovery of lands which have been rendered by their respective courts and have not been heretofore reported to the proper officers, stating in such list the date of the judgment

or decree in each case, the land recovered and by whom, the land which was divided and between whom and in what parcels; the clerk of the county court shall annually, within one month after the beginning of the assessment year, make out a list of all lands, if any, lying in another county devised by wills recorded in his office and not before reported to the proper officers, stating in such list the date of the will in each case, when admitted to record, the names of the devisor and devisee, and description of the land devised.

Sec. 29. After the year one thousand nine hundred and eight, every list mentioned in the preceding section shall be delivered or transmitted by mail, by the officer making it, to the assessor of the county or counties where the said lands are situated, within one month after the beginning of the assessment year; before the year one thousand nine hundred and nine such list shall be delivered to the county clerk.

Sec. 30. The auditor shall annually, in the first month of the assessment year, make out and forward to the assessor of each county an abstract of all grants issued by the state for land lying in such county not previously reported for assessment.

Sec. 31. After the year one thousand nine hundred and eight, the clerk of the county court shall annually, not later than fifteen days after the beginning of the assessment year, make out a certified list and deliver the same to the assessor, showing all the transfers of title to land made in his county prior to the first day of the assessment year; said list shall show whether the transfer was made by will or by deed of conveyance, or by judgment or decree, the names of the devisors and devisees, the names of the grantors and grantees and the names of the parties in favor of and against whom said judgment or decree was rendered, with the title of the cause, the nature of the estate transferred, the character of interest in the land conveyed,the quantity and location of the land or interest transferred, and if a part of a tract, of what tract it was a part when the whole tract was transferred, and reference to the book and page showing such transfer; from the list thus furnished the assessor shall make the necessary changes in the land books for the current year, and shall value each tract of land or interest therein, so transferred, at its true and actual value according to the rule established in section twelve of this chapter.

Sec. 36. Real estate purchased for the state, at a sale for taxes, shall not be omitted from the land books, but no taxes shall be assessed thereon while the same remains the property of the state; there shall be noted on the land book, and by the officer whose duty it is to make out the same, opposite the name of the former owner, the time when the same was purchased by the state, and such officer shall continue said memorandum in the land books for succeeding years, and until the said real estate is redeemed or until it is otherwise disposed of by the state; the auditor shall also keep a record of such purchase. When real estate so purchased appears to have been redeemed, the officer whose duty it is to make out the land books shall note the fact therein for the year in which the redemption was made, and shall value the same at its value according to the rule prescribed in section twelve of this chapter, and taxes shall thereafter be assessed against the same. The auditor shall in the first month of the assessment year, certify to the officer whose duty it is to make out the land books, a list of such lands in his county as have been so redeemed within the preceding year; when real estate is sold to an individual for taxes, the officer whose duty it is to make out the land books shall continue the same upon the land books in the name of the former owner until the purchaser obtains a deed therefor; such officer shall then enter the same so purchased in the name of the purchaser and shall value the same according to the rule prescribed for the valuing of other lands.

Sec. 38. The officer whose duty it is to make out the land books shall annually, not later than the twentieth day of July, furnish to the recorder or clerk of the city or town council of every incorporated city and town in his county, and also to the secretary of the various boards of education of his county, a certified statement, showing, in separate amounts the aggregate value of all the personal property, the aggregate value of all the real estate, and the aggregate value of all property assessed by the board of public works, or other board in lieu thereof, in said county or city, as ascertained from the land and personal property books, and from the statement furnished by the auditor to the county clerk of the value of property assessed in such county by the board of the current year.

The statement so furnished shall be taken, by the council of said city or town, as the proper valuation of all property situated