The Arkansas banner., 1845-02-12
LAWS OF ARKANSAS.


 Treasury, should they prefer go doing
 sne Be eaacfed Jy the General Assembly of He Sate of Iras That sa hereafter be lawful for nonedents of ts Sae and all other who may CT shall own lands ana oW os either in county counties in this State m winch they and town directly the Treasury should they prefer so doing in the and upon e conditions prescribed m s act or such persons shall be permitted ny theaseRe @ or g @ such lands and toWnos for taxation with the ohefis or
 the proper counties and to pay the taxes thereon to ue
 collectors of such counties.
 sEc 2 Be H frser enacted That every person wishing to pay taxes under this act or owner or agent shall before the first day of January each year. file, cause to be ed m le oHGe
 the Auditor Public Accounts under oath accurate ts and de scpion of the lands and touno upon which he shall wish pay taxes stating value such towuo, and describing the lands by Township Range secton o part thereof and the number o acres in each particular sub division thereof and the value of each subdivision per Poeaed that no land shall be val ued than three dollars anu the name ot the county iii which the same shaii be situate.
 SEC B Be H huther eactea That the Auditor of Public Ac counts shall be- and hereby authorized and required calculate the of the State and county necessary to paid upon such lands and towo according to the value there of obtained prescribed in the second section o tls ac and the county shall be calculated the rate fixed by the County Court the popr county shall appear from the tax List of such county which shall be on file in the Auditors office for the current or peee ding year and according such other information as the law and the such office shall ano and the Auditor shall furnish the owner or agent With statement ot sue ls anu eher and the amounts of the State and and County taxes due there separately stated with the of the County in which each tract oWn-ots shall be situate and such owner or agent s forthwith such aement and pay such taxes to the State Treasurer funds which shall be receivable for State taxes and the Treasurer shall grant duplicate receps thco one o Whh ece shall be forthwith filed by he person paying such taxes with the Ae dor Public who shall charge the State Treasurer with the amounts hefeof and hefeuPoa the Auditor shal grant ee under his official seal setting forth the numbers of such lands 
 have been paid into the State Treasury Poetdea That the person paying such shall to the Auditor fifty cents for each tract lot subdivision upon which the shall have been paid for additional labor imposed the Auditor in calculating the amounts of the State and County making statement aforesaid the Faser granting the certificate aforesaid, keeping record of such lands and o and the amounts paid thereon for Slate and County and for certifying of such record annually to the Clerk of the proper county and for all other services required of the Auditor by this act relation to such lands and ownos
 sEc, L Be further eaaeed That the certificate of the Audi granted aforesaid shall be evidence all and all off cefs o is State, oi the payment o the taxes for the year or years therein stated the lands and town lots either described and forth such certificate and Sheriff. collector other county officer shall sell advertise for sae for the any year years any of land lot upon which the State and county for such year years shall have been paid into the State Teas y and all sales of such lands o made by county of fcer contrary the provisions of this shall be null and void and purchaser under such illegal se shall have upon such and his his official bond any the for all money monies paid by him for tract of land lot illegally sold aforesaid together with theeon the rate fifteen per cent per annu from the tune the same shall have been paid, until recovered,
 shall before the first Monday of Augu in each year, make and transmit the Auditor a Public accounts, and also file with the Clerk of his county, list of all lands and own-os belonging non-resen of such county, stating the of te and thereon which shall have been paid such She if collector; and shall be the duty of the Auditor upon the cep of such list with the records of lands and lots upon which shall have been paid no the State Treasury and to strike herefom, the descriptions of all lands and oWnos upon which the taxes shall appear to have been d and his agent shall be permitted pay into the State Treasury his lands and town o either any lime before the list of such lands and townos either shall have been prepared by the Auditor for publication after the of the Sheriff coc aioresad Poped that such shall be required the of the State and County which shall be due hereon and twenty five per cent thereon as penalty for falling to pay the
 
 proper county before the of the Sheriff collector aforesaid.
 sEc 6 Be fofer caacted That the Auditor shall be thozed and empowered the descriptions Of lands o which he shall discover such is furnished aforesaid and correcting adjusting the list aforesaid and adding the penalty of twenty per the due for years, the 1S37 shall be the duty of the Auditor list lands townos either upon which the shall appear have dad be published by insertion least four Monday of November, newspaper printed this State which list shall be in the form of the Sheriff collector the of such Sheriff collector of the proper county shall that the whole of the lands ocier the may be) described in such list of shall be necessary pay the taxes penalty and charged thereon will be sold by such Sheriff collector the House door of his the first Monday November thereafter less such penalty and expenses advertising paid such Sheriff or collector before that time.
 SEC Be further enacted That the Editor Printer pub fisher the newspaper which any such shall be published shall not be entitled than thirty per rac lot for publishing such list and notice correctly and should errors be committed in publishing the numbers any of land any lot lots, by describing the differ eny in such publication from the list furnished by Auditor aforesaid shall be allowed for such and such Editor Printer Publisher shall file with for each notice published three copies newspaper contain ing such list and notice, and before filing the shall each o such papers, his affidavit made before to administer the stating that such paper published four weeks before the day therein fixed mentioned te
 safe; and one of such papers with the adayi aforesaid sa be owaeed by mat Ay ihe Auditor the Clerk ope County who shaf immediately ihe