The Springdale news., 1909-06-15

duty of the justices of the peace, or persons acting In their stead, who assisted the assessor in mak- ing the assessment in such town ship beginning ten days after the assessor shall have finished his canvass of the county, as adver- tised by notice provided for in section b964 of kirby's Digest of the statutes of Arkansas, to visit the place of residence, or busi- ness of such delinquent, and there list and value his or her property aud either of said jus ticeS of the peace or persons act ing in their stead, shall be em- powered to swear said delinquent to his list, with the same effect as If the oath was administered by the assessor himself and shall atfix to said list penalty of one dollar, to be collected by the eol- lector of taxes, as now provided by law, fifty cents to go to the justice of the peace making such delinquent assessment and fifty cents to go to the school fund, as now provided by law, for such delinquent penalties, and the us tice of the peace, or persons act ing Tn their stead, shall transmit all such delinquent lists to the assessor within fifteen days after the date for beginning the talk ing of such delinquent assess nentS.
 SECTION 5. When there are more than two justices of the peace in any township, the eoun- ty judges shall desi gnate the two justices of the peace to assist the assessor Tn such township, and when there is only one justice of the peace In any township, the assessor shall select land owner, resident of said township, and when there are no justices of the peace in any township, the assess or shall select two landowners.
 SECTION :. The assessor to- gether with the two justices of the peace of each township, or the persons acting Tn their stead shall constitute the township equalization board, for real estate. It shall be the duty of said board to examine the assessment of real estate of all landowners in their respective townships, and If upon examination of same a ma ajority of them are of the opinion that the real estate of any person in their township Is valued too low or too high as the case may be, they shall have the power and II is also made their duty to raise or lower the value of such real estate as they may think right and just, but no real estate shall be raised or lowered without the concurrence of majority of said board.
 For this purpose II shall be the duty of the justices of the peace of the several townships or the persons acting ln their stead 10 furnish the assessor with list of all the landowners in the town ships.
 SECTION s. If any resident landowner of any township, shall own any adjoining land in any adjoining township, the equaliza- ton board of the township in which said landowner resides shall equalize the adjoining land in the adjoining township, but If landowner in any township own separate and distinct tracts of land in another township, said land shall be capitalized by the board in the township in which said land is situated. If any resident of any township who owns land i'll said township, shall own adjoining lands Tn two or more other townships, the assess or shall designate the township in which said land shall be equal ized; and 1t shall be the duty of the assessor to designate the township Tn which the lands of non-residents of the county or State shall be equalized.
 SECTION 10. Any person who shall be aggrieved by the action of the assessor and the justices of the peace or persons acting in their stead in valuing his prop