The Arkansas banner., 1846-02-25
N N O T ' ! { !
To Non Resident Land Holders
 A NEh fH9sNEEgEg A ssEIRl,RsS.

ASED eE's&EaEg ASSE1N'H'S. RI 0TICE IS HEREBY GIVEN, that an act Of LS the General Assembly of the State of Arllan- sas, entitled "an act to authorse nonresi Tents of this State, and others owning lands and town lots in counties Tn which they shall not reside, te pay tax upon snch lands and town lots, directly into the State Treasury. should they prefer so doing" ap proved Sth January 1915, authorises non-re ,idens of this S.ate and citizens owning lands or town lots in counties in which they do not reside to pay the State and county taxes thereon, directly into the State Treasury.
 Every person wishing to pay taxes under this act as owner or agent, must file, cause to be filed, in the office of the Auditor of Public Accounts, under oath, all accurate list and description, of the lands and town lots upon which he may wish to pay tax es stating the value of such town lots, and descri- ping the lands by townships range, section. lot, or part thereof and the number of acres in each par ticular tract subdivision thereof, and the value of each tract or subdivision per acre, Tprovided, that no land shall be valued at less than three dol lars per aere) and the name of the county in which the same shall De situate. Non-resident3 who have filed oGcalsed 10 ba filed with the Auditor, lists Of their lands and town lots for taxation for the year l84G, can upon the conditions of the ac aforesaid, pay their taxes for the year lS46, upon lands in any part of this State directly into the State Treasury at Little Rock, at any tine before the first Monday of August next.
 The Auditor is required to ascertain tle amounts ot State and county taxes due on lands in such cases, and to furnish statement thereof to the persons wishing to pay the same; and the State Treasurer, upon the presentation of such statements s required 10 receive the taxes and grant duplicate receipts therefor, one of which is to ba filed with the Auditor, wao thcreupon, is required to grant a certificate under his official seal, showing that payment of the taxes has been made; provided, that the person paying such taxes shall pay to the Au- dItor fifty cents for each tract, lot subdivision upon which the taxes shall have been paid.
 5 sides this convenience of paying taxes at one point lands and town lots iu all parts of the State permanent record is made in the Auditors office, of all lands and town lots, upon which the taxes are paid a the State treasury well as of the amounts so paid; and certified copy ofsuch record would at any future period afford legal evidence Of the pay ment of the taxes.
 The rate of the State tax is fixed by law, at one eighth of one per cent on the assessed value of the lands or town lots The rate of the county tax is fixed each year by the county court of each county, and the clerk o the county is required 10 furnish the Auditor of Public Accounts with certified copy of the order fixing the rate.
 The county court of each county may fix the conn ty tax, d any rdte not exceeding the maximum fixed by law at one half of one per cent on the value of taxable property.
 ELIAS N. CONWAY, Auditor
 of Public Accounts of the
 State of Arkansas.
 Auditors Office, Little Rock,
 Arkansas 2lst February i8f5. 24--Sw.