The Arkansas banner., 1846-03-04
N O ' I { r
To N0nResident Land Holders
 A NRe tE'EaEihER AEshNEi'ES.

H M OIloG IS HEREBY GIVEN, that an act ol l the General Assembly of the State of Arlan- sas, entitled an act to authorize non-resilens of lhs olate and others owning lands and town lots in counties m which they shall not reside to pay tax es upon such lands and town lots, directly into the State Treasury, should they prefer so doing" ap- proved ott J4nHarY, lSI5, aulhorises non-re.dents oi this State, and citizens owning lands or town lots m counties Tn which they do mol reside 10 pay the otalc and county taxes thereon, directly into the Slate Treasury.
 Every person wishing to pay taxes under this act as owner or agent must fle or canse to be filed in the oIltce ol the Auditor oi Public Accounts under oath, an accurate list, and description ol the lands and town lois upon which he may wish to pay tax es, stating the value oi such town lots and descri- bag the laHds by townships, range, section lot or Fait lhtfeo and the number oi acres in each par utudr tract or subdivision thereof, and the value | e! each Gact or subdivision per acre. [ployided that 10 laad shall be valued al less than ihlee dol lars r aere4, and then name of the county in which the same shall bc situate Non-rgsidants who have iled or caused to be filed with the Auditor lists of lher lands and town ios for taxation for the year ls{b can, upon the conditions of the act aforesaid pay thelr taxes for the year lSI6 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 1 ot State aud county taxes due on lands in such cdaes, dhd to furnish d statement thereof le the persons wishing to pay the same; and tie State Treasurer, upon the presentation of such statement, IS required to receive the taxes aud grant duplicate reeelPts therefor, of which is to be filed with the Auditor, who, thereupon, is required to grant certificate under his official seal, showing that payment ol the taxes has been nade provided, that the person paying such taxes shall pay to the Au- dltor fifty cents for each tract lot or subdivision upon which the taxes sha have been paid.
 Besides this convenience of paying taxes at one peint on anas and town lots in all parts eff the Sate permanent record is made in the Auditors office, oi all lands and town lots upon which the taxes are paid at the State treasury well as of the amounts SC paid; and a certified copy of such 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 o one per cent 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 of the county required 10 furnish the Auditor oi Public Accounts with certified copy o the order fixing the rate.
 The county court of each county may fix the coun- " tax, at a,y 5ate not exceeding the maxmlm fxet by law at one half oi one per cent on the value O taxable property.
 ELIAS \. CONWAY, Auditor
 of Public Accounts oi the
 State of Arkansas.
 Auditors Office, Little Rock,
 Arkansas 2lst February ls46 2i--Sw.