The Arkansas banner., 1846-05-13
NO IC ! To Non Resident Land Holders,
AIMED TEHEHEg AGENTS

A MED H'hH afE RS "A eE EIIN a s9s NOTICE IS HEREBY GIVEN, that an act of IN the General Assembly of the State of Arkan- sas entitled 'an act 10 authorlse non-resllcnts of this State and others owning lands and town lots Tn counties Tn which they shall not reside to pay tax es upon such lands and town lots, directly into the Stae Treasury, should they prefer so doing" ap- proved Sth January, l845, authorizes non-resdents of this State, and citizens owning lands or toWnlots in counties in which they do notresde, to pay the State and county taxes thereon, directly into the State Treasury.
 Every poison wishing to pay taxes under this act as owner agent must file, or cause to be fled m the office of the Auditor of Public Accounts, under oath, 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 deScn ping the lands Dy townships range, secuon lot, or part thereof, and the number of acres in each par ticular tract or subdivision thereof, and the value of each tract or subdivision per acre, [proyided that no land shall be valued al less than three dol lars per atre) ana the name of the county in which the same shall be situate. Non residents who have filed or caused to be filed with the Auditor lists of their lands and town lots for taxation for the year lSi5, can upon the conditions oi the act aforesaid pay their taxes fer the year lSi6, upon lands in any part of this State, directly into the State Treasury d Little Rock at any time before the first Monday of August next
 The Auditor is required to ascertain the amounts or state and county taxes due on lands Tn such cases, and to furnish a statement thereof 10 the persons wishing to pay the same; and the State Treasurer, upon the presentation of such statemen is required to receive the taxes and grant duplicate receipts therefor, one of which is to be filed with the Auditor, who thereupon, 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- dtor fifty cents for each tract, lot CT subdivision upon which the taxes shall have been paid.
 Besides this convenience of paying taxes at one point lands and town lots ill all parts of the State, permanent record is made in the Auditors office, of all lands and town lots upon which the taxes paid the State treasury we'll of the amounts so paid; and certified copy of such record would 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 oi the county tax is fixed each year by the county court of each county, and the clerk the county is required to furnish the Auditor of Public Accounts with certified copy of the order fixing the rate.
 The county court of each county may fix the coua- ty tax, at my rate not texccedng the maximum fixed by law at one half of one per cent the value of taxable property.
 ELIAS N. CONWAY, Auditor
 of Public Accounts of the
 State of Arkansas.
 Auditors Office, Little Rock,
 Arkansas Fist February iS4d. ] 21--sw.