The Prescott daily news., 1911-12-18
Gov. George W. Dona-
 ghey's Stand on
 the T.J Bill


 tured articles or materials in process of manufacture, as the case may be, in the hands of the person who cut and manufactured them for sale, and merchandise if thev have passed into the hands of the person who bought them for the purpose of selling them. and whether they are the property Ol q person or a corporatiOn they shall be listed and taxed in the count town or district in which they may be located on Februorv the 1st.
 "Section 55. Whenever it shall be found by the assessor, the board of supervisors of assessments or the Ar tonsqs Tax Commission, that any per son who has made and filed a list or return as provided by this act has with intent to evade taxation wilfully omitted to list any item of property as recuired by this act, such item shall he listed against such person at it's true and full value, and for failure to assess said item a penalty equal to 30 per cent of the total taxes on the item for that year shall be as sessed against it. Written and print cd notice of such assessment and penalty shall be given the taxpaver and he may appear before the board of supervisors of assessments or the Arkansas Tax Commission, as the case may be, and show that the omis- sion was not done with the intent to defraud. If satisfactory showing is made the penalty shall be abated."
 This section Is for the purpose of forcing corporations to render cor rect statement of all the different items of their property and the value thereof
 Section 56 Provides that if anyone Is sick or absent from home, or if any other reasonable excuse is given why a taxpayers property was not by hin listed as required, the penalty will he abated
 Section 120. Any provision in any mortgage, deed of trust or other sim. lar instrument whereby the mort. gagOr or ohligor binds himself to nav
 
 the holder or owner of the note or other credit secured by such mort gage or deed of trust because of such note or credit shall be null and void and such provision shall not be en- forceable in any court of law or equity in this state"
 "Section 96, Persons 2gg~,evcI l, tho actions of the asseseo~ in oasos-. ing their property may appeal to t'r hoard of supervisors of aeeosem ert 5 eittnr as board os eona'ie, ton. From the final iud~mr~ts or tie ho~rI of supervisors sitti'c c- card or revision ard rcr00re qo~o9' mav ho -aEe0 within go davs to -Ae ciror:- ocHrt of .'c cont cr to mo Ar'.qr. Tas Commission, Ar5t l., o ;Gyo~ wto ie arertevod bocoreo or th, va'...'c1 cf hte pr00o~tv. aroond D. 7---' .h0 ia o~c~i7v,1 hnoave~ # ter a'rot'op of another ,av. nayor's rr- rty and thrd. by tS~ 7chCo' dist-'ot town or covrtv ~r e22tsd hg tho etats hecause of tAs jlUrc of tAe ho ' 70 properly e. the ,aIue of the r.Jpertv of any ta-. povor. From tha final orders Of trr tay commission whether asseseirs ~ro-ortv origin ra'lr or sitting as state board Of ecpaltzation aDpeo' nav be taken eithe" nv the taxpaye~ or h. the school district, county, e, -o~0 7~ccted or by the state. eith~r e ,hc circuit court of the count i.t which tho nrore~t~ Fartad. CT q po, ~' it. i' ei'uataG or to the cirori' 0''~. If tho oountv in vNicN tho orr. o'--'0 got when the fDel order Gr- ~co'0' "r0n wne rrcde"
 "o.a"er o. Or tho f~ot Sav o' \-or her each year every c'o-', q. tho county corrt shall prera~e qn< -o~1 'o 'ho auditor of etate cr~'' fod -totomont which shall ehc~ ~. 'ot0l value of that year of the pro" erty of his county as assessed anC to prepare and forward such state ment by said date, shall be guilty of misdemeanor and upon conviction shall be fined $100, and shall be re moved from office"
 "Section 100. The auditor of the state shall, from the statement pro yided by section go of this act, de termine the several rates to be ar piled for that year, as prescribed | section 101 of this act, to the tax0 T property of the state, and shal the the 10th day of November cor' 't to the several clerks of the state tae several rates so determined which tn hn1 Lc hn n11 1.rlr