The Arkansas advocate., 1836-11-25

or pedder, before he commences any speb ;,h in this State, either by land waler io pay over 10 he Sheriff of the proper county, the above specified ax. and the receipt of which, the said Sheriff shall ove certificate, granting the privilege to every such haw ker pedder, to hawk pedde throughout the siae for the term of six monhs and t shall be tie duty of the said Sheriff 10 account for and pay over the sane other taxes and there shall also be imposed tax of five hundred dollars the keeper ef each and eve " billiard table within this State, and the like sum on each and every nnepn-aliey, any game played wiih pins and balls, to be levied and collected as ether tax { es
 Sec. }. find De # further enacted, That. in order 10 raise revenue for county purposes, in addition to the sum arising from tavern grocery and ferry licensees the county courts of the respective counties in this otate, shall have power to levy tax of exceeding hfty cents, on each and every free male inhabanl be- tween the age of twenty one and fifty years residiuo in their respective counties and for the privilege of keeping each stallion jack a tax equal 10 tue sum for which every such sndhorse or Jack shall stand for the season and tax the value of all property made taxable by the first section of this act not exceeding one-touftl of one per the net valuaon thereof which taxes shall be levied and collected in the same manner State taxes are, and paid over 10 the coun i y treasurer Q! the respective counties. Sec. 4 Be further eRacfod, That the Sherilis of the several counties of this Sate shall be the assess ors and collectors Of the State aud county taxes until otherwise provided by law and the said aesessers and
 
 seryices as is now allowed by law for assessing and collecting taxes.
 Sec. 5. Be d further enacted, That if shall be the duty Of the assessors n the several counties in this State on or before the first day of April III each year. to take an accurate list of all lands town-lots and ey cry other species of property made liable to taxation by ts act in their respective counties, specifying in such list, the kind quality, and quantity, belonging 10 each and every person, together with the valuation and description thereof; and If any person liable pay tax shall fail or refuse give the assessor on oath correct list of his their taxable properfy with the valuation thereof, required 10 do m he first section of this act then and Ill that it shall be he duty of sad assessor or assessors, ascertan by the best means In ihelr power, the quantity of land number o slaves and such other taxable property the persons so aing refusing o give in, may possess and as- sess the double the value that other property o the same kind is assessed at as penalty for such l failure refusal
 Sec G. Be further enaefed That shall be he du- y o the several assessors to make return to the clerks of their respective counties, fn and complete assess ment lists on or before the first day of April in each year; and the said clerks sha immediately thereafter ascertain Inc amount of state and county payable by each individual said list and within forty days alter receiving the returns from the assessors sad, shall make out three copies of said assessment list, together with the amount of taxes ascertaned as aforesaid, in alphabeca order, one of which e s.aI hand 10 the collector of raxes for which he shall take oupicae feceipts, and transmit one, together with the collectors receipt, 10 the auditor of the public accounts and the remaining copy he shall file in his office Pro- uded, That the said clerk shall be required to insert the county fax the st to be forwarded by him the auditor
 Sec. '. Be 4 further enacted, That if any assessor shall neglect to return his assessment list, within the
 time prescribed in this act to the clerk of inc county as aforesaid if any clerk shall fail neglect to for ward 10 the auditor copy oi sad tax list, or shall fail or neglect to deliver copy thereof, 10 ihe collector within the time prescribed by this act, every such as- sessor or clerk so failing to discharge their respective duties, shall be fined by the county court in any sum not exceeding the whole amount of net revenue due fiom their respective counties.
 Sec. 8. Be i tufher eaaeted That the several col ectors of taxes within this State shall proceed to col ect and pay over the state and county the pro- per officers in accordance with he provisions of the stng laws in relation o the collection and paying over of the public revenue.
 Approved, October T. 1886.