The Arkansas banner., 1846-03-11
N Q T IC E To Non Resident Land Holders, ANM TEaEHEg AGENTS.

NOTIGE IS HEREBY GIVEN, that an act of IN the General Assembly of the State of Arkan- sas, entitled ''an act to auihorise nonresidens of this State and others owning lands and town lots in counties n which they shall net'reside, to pay tax .cs upon such lands and town lots. directly into the State Treasury, should they prefer SO doing,' ap- proved Sth January, lS4J authorizes non-re.idents of this State, and citizens owning lands or townlo 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 ageht must file, or causc 10 be filed in 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 descfi- bng the lands by townships range, sectlon lot, or part thereof and the number of acres i'll each par ticuar tract or subdivision thereof and the value of each tract or subdivision per acre, [provided, 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 be situate. Non-fesidenis who have filed or caused to be filed with the Auditor, lists of their lands and town lots for taxation for the year 1Sf6. can upon the conditions of the act 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 time before the first Monday of August next
 The Auditor is required to ascertain the amounts of State and county taxes due on lands Tn such cases and to furnish statement thereof to 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, whe, thereupon, is required to grant a certificate under his official seal, showing that payment of the taxes has been made; provided, thai the person paying such taxes shall pay to the An tlitor fifty cents for each tract, lot or subdivision upon which the taxes shall have been paid. Besides this convenience of paying taxes at ont pointoh lands and town lots in all parts of the State permanent record is made in the Auditors office of all lands and town lots, upon which the taxes paid al the State treasury well as of the amounts so paid; and certified copy of such record woule at any future period afford legal evidence of the pay men of the taxes.
 The rate of the State tax is fixed by law, at ont eighth of one per cent on the assessed value of tn, lands or town lots. The rate of the county tax i, fixed each year by the county court of each county and the clerk of the county is required to furnish th' Auditor of Public Accounts with certified copy 0 the order fixing the rate.
 The county court of each county may fix the coun tv tax tany rate not exceeding the maximum fixet 1 by law at one half of one per cent on the value 0 taxable property.
 ELIAS N. CONWAY, Auditor of Public Accounts of the State of Arkansas. Auditors Office, Little Rock, ]
 Arkansas 2ist February lSi6. A--sw.