The Arkansas banner., 1846-05-19
N Q TIC | To Non Resident Land Holders,
AYE, T'EEEggg AGENTS.

NTOTICE IS HEREBY GIVEN, that an act of ' the General Assembly of the State of Arkan- sas, entitled 'an act to auJhorise non-resi1ens of this State. and others owning lands and town lots in counties in which they shall not reside, to pay tax upon such lands and town lots. directly into the State Treasury, should they prefer so doing,' ap- proved ot January, 1915, authorises non-residents ot thls State, and citizens owning lands or townots 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, or to be filed, in the office of the Auditor of Public Accounts, under cath an accurate list and description of the lands ahd town lots upon which he may wish to pay tax es, stating the value of such town lots and descr- ping the lands DY townships range, section, lot, pat thereof, and the number of acres in each par ueular tract or subdivision thereof and the value oi each tract or subdivision per acre, [proYided, that no land shall be valued at less than thIee dol lars racrc) and the name of the county in which the same shall be situate Non-residens who have filed or caused to be filed with the Auditor lists of their lands and town lots for taxation for the year lo4G, can upon the conditions of the act aforesaid pay their taxes for the year IS46 upon lands in any part of this State, directly into the State Treasury af hitte Rock, at any time before the first Monday ot August next
 The Auditor is required to ascertain the amounts oi State and county taxes due on lands ln such Cases, and 10 furnish statement thereof 10 the persons wishing to pay the same and the State Treasurer upon the presentation of such statement, IS required to receive the taxes and grant duplicate receipts therefor, one of which Is to be filed with the Auditor, who, thercupon, is required to grant 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- titor fifty cens for each tract lot Of subdivision uPea which tia taxes shall have been paid.
 Besides this convenience nf paying taxes at one poinon lands and town lots n all parts oithc State, permanent record is made iH the Auditors office, o all lands and town lots upon which the taxes paid atthe State treasury wei! of the ameunts so paid; and certified copy of such record would at any future period afford gal evidence o( the pay nent of the taxes.
 The rate of the State tax is fixed by law, at one eighth o one per cent the assessed value of the lands or town lots. Ihe rate oi the county tax is fixed each year bylhe county court of each county and the clerk Of the county IS required 10 furnish the Auditor oi Public Accounts with a certified copy of tie order fixing the rate.
 The county court of each county may fix tie conn- ty tax, atany rate not exceeding the maximum fixed by la~ at one half of one per cent on the value of taxable property.
 ELIAS N. CONWAY, Auditor
 oi Public Accounts of the
 State ol Arkansas.
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