The Van Buren press., 1869-01-26
TAXES.

new bill before the Legislature, for the
cure of the defects Of the Tax law pass
ed during the early part of the session,
in the Little Rock Gazette of the 18th
The time has now gone by for com
ple,ing the assessments within the limits
prescribed by the revenue law, and spe-
cial legislation is found necessary to cure
existing defects and to provide for the
present year. 1t is likewise desired by
those who have been so lavish with the
public funds TO replenish the treasury at
an early day TO cover the case bill
was prepared before the adjournment,
which passed both houses, but failed to
become law on account of some techi-
cality. We append the main features of
a new bill, introduced on Tuesday, for
the purpose Of accomplishing the same
end We have il on good authority Chat
the measure will probably receive the
sanction of both houses with slight
notifications, ii any,
Sec. /. Provides that county clerks,
who have failed to complete the lists for
assessors by the time prescribed, Dec,
3lst, shall have an extension Of 80 days
for that purpose.
Sec. >. That each assessor shall have
30 days from the time of receiving the
assessment list from the clerk in which to
make and return hts Assessment.
Sec 8. That The assessor shall give
notice by at least one advertisement in
each township, that he has filed his as
scssmcnt lists and that the same will be
laid before the next county court for adj
justment
Sec. A. That any person who may feel
himself aggrieved by the assessment of
his property, may appeal to the county
court, at the next term after the assess
ment Is fled and have the same corrected
If it shall be found incorrect
1t is further made the duty Of the coun-
ty Judge to assemble the county court
within fifteen days after the filing Of such
assessments, and il is made the duty of
the county clerk to immediately notify
the county Judge Of the Element of said
assessments. Within thirty days after,
the assessments are adjudged, the clerk
shall put a copy of the assessment list
into the hands of the collector,
The collector shall Immediately after
receiving from the county clerk the tax
list cause notices to be posted in three
public places in each township, town or
city throughout the county, one of which
shall be the place of holding elections
in such township, town or city, stating
ON what day the collector or his deputy
will attend at such places for the purpose
of receiving such taxes, which day or
days of meeting the tax payers in the
several townships, etc, shall not exceed
so days from the time the collector re
ceives the tax lists or books from the
county clerk, and if any tax payer shall
fail to attend at the time and place ap-
pointed and pay his taxes, he shall forfeit
to the collector one dollar, to be collect
ed by him rs q fee for his trouble in col
Letting the taxes of such persons by 60
ing to his residence or place Of business.
immediately after the expiration Of the
60 days the collector shall take summary
steps to enforce the collection Of taxes
from delinquents, an addition of 20 per
cent. being made to real property, and
the amount to constitute a lien on the
same.
Each collector shall within ten days
after the expiration of the 60 days make
out and return q delinquent list Of all
tracts or parcels Of land, etc, on which
the tax remains unpaid, and at the same
time make out and return to the county
clerk delinquent list Of personal prop
erty ont Of which the taxes could not be
made, showing in the case of each person
corporation, executor, administrator,
guardian, receiver, accounting officer,
agent or factor why sach tax could not
be collected, and also make return of all
delinquents from whom the poll or other
tax could not be made.
There is also TO be term of the coun-
ty court within 90 days after the eypira-
ton of said 10 days for the adjustment
Of the delinquent list. Within Is days
after the 20 days last mentioned settle
ment with auditor