Arkansas true Democrat., 1859-03-09
AN ACT 10 amend Me loacs of Mis Stu,


 AN ACT 10 an,end He loacs of Mis .Stote concerning rerenue, and for other purposes
 SEC. l. Be t enacted 6g He General 1s- sen51y of He .State ot' Arhdnsas, That so much of the existing law as requires that the collector of revenue shall file his bond as such collector on or before the tenth day of January. be. and the same is hereby re- pealed. and instead of said tenth of .)anu- arv, each collector shall be required to file his bond on or before the first day of June in each year, the same to be conditioned and the penalties for failure to file the same to exist as now provided for by law; Pro rided, That no collector who has given bond during the present year shall be re- quired to give bond until June, 1860; and propided tufher That said bond shall be conditioned for the collection and proper payment of the revenue on the tax book for the year in which the bond is given and for such incidental revenue as may come to the hands of the collector until the filing of another bond on or before the first dayAof June next, succeeding by himself or his successor.
 SEC. ?. Be t tartder enocted, That it shall be the duty of the clerk of the coun- tv court of each county of this State to fully extend and add each tax book sent to the auditor or delivered to the collector making the separate columns of values when added together, amount to the sum of the column of total values when added up, and at the end of the tax book to re- capituate the additions and extensions of each page, so as to make the same prove itself to be correct according to the form to be furnished by the auditor, for which services the county court shall allow just fees
 SEC. B In addition to the penalties now prescribed by law for failure of the clerk to deliver the tax book to the collector, and to forward a copy to the auditor, if the same Is not filed in the auditor's office on ol before the first day of August, in each yetdr the auditor shall cause notice thereof to be published in some newspaper of the State, at the cost of such defaulting clerk, the expense of which notice may be reco- vered lf such clerk by action of debt in the name Of the State.
 SEC 4. When from any cause, there shall be failure to hold the regular or special term of the county court on the se- cond Monday after the fifteenth day of April, in each year, for the purpose of ad- lustkg the assessment list, it shall be the duty of the presiding iudge of said court to hold term of said court for said pur- pose as soon thereafter as practicable, first giving ten days notice, by causing the she rlif to advertise the same at the court house door, or on failure to hold such term, the court may take action upon the assessment list at any time thereof thereafter, and said county courts shall have power to settle with collectors and exercise jurisdiction over all matters connected with revenue at any term of the court when there shall have been failure to hold any special term.
 SEC. 3. In case of the death of any col leetor of revenue, who may not have fully settled with the State and county autho- rltles for the revenue, it shall be lawful foi ms securities, ora majority of them, to ap- pear before the county court at the first term after the death of their principal, and surrender to. the court the tax books, mo- neys or scrip, and evidences that were in 'ne hands of their principal, and said court snail proceed to ascertain as nearly as pos sioie how puch had been collected by the oeceased, 'and shall deliver the tax books, money or scrip, and other papers to his sue eeSsor Tn office or existing sheriff who shall Oe required to give bond, and proceed to eoiNRet the remainder revenue, and to ac- count to the proper officers therefor; Pro- V'oed, That for all moneys or scrip paid oser Oy said securities they shall be releas- eu rom further accountability, and upon nhai settlement by the successor of their uecendent, if it shall appear that no other slils s, were collected by their principal, they ' iaii be entirely released, but if any such