The Harrison times., 1912-06-01


county, and that I will in all things
| faithfully observe the law in the dis
| charge Of the duties upon which l am
now about to enter as member of
! the board of supervisors OF assess
! ments."
, Section 65. II any person shall be-
gin any new business of any kind in
! any district or town in the county after
| the first day Of February and before
| the first day Of October 1t shall be the
duty of the assessor to assess such new
! business in the same manner as he
| would have done had such business
! been in existence at assessing time. II
such new business shall have been as
SeSsed by the assessor before the first
| day Of July 1t shall be included In the
| regular assessment rolls submitted as
| hereinafter provided by the assessor to
| the board Of supervisors Of assessments
| If such assessment be made between
| the first day Of July and the first day
| Of September, 1t shall be submitted to
| the board Of supervisors Of assessments
| TO be passed upon by 1t along with the
| other assessments Of the county. Prop
crty in any way overlooked by the as
| SCISSOR, or omitted from the assessment
| at the regular assessing time, hall be
assessed I'm the same manner as is prop
erty put into a new business, No per-
son shall be compelled TO pay taxes
twice on the same property for the same
year, Money invested In a new business
after February first, and included in
the regular assessment Of the person
| owning 1t on February first, shall not
be included in tho assessment Of q new
business begun after assessing time.
Section &C. The assessor shall, on or
| before the first day Of July make out
in tabular form I'm a book prepared for
the purpose, statements Of the names
Of the persons firms, companies and
corporations whose lists he has taken
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sessed showing the political township
or ward residence and also the post
Office address Of each. Names shall be
arranged In alphabetical order and by
school districts, There shall be listed
in each school district all the personal
property taxable therein. In cases
where towns and school districts are
not coteTminous and the school district
includes territory not included in the
town there shall be two statements ar
ranged in alphabetical order with respect
TO the names Of the taxpayers, one Of
which shall include the names OF the
taxpayers residing In the town and the
other Of which shall include the names
OF the taxpayers residing without the
town but I'm the school district The
assessors books shall also contain
columns with appropriate headings I'm
which to enter opposite the names Of
the taxpayers the value OF the several
classes Of personal property required
by law to be listed, Each list taken
by the assessor shall be entered upon
the books separately and the assessor
shall enter opposite each name In the
proper column, the value OF each of the
several classes Of property listed There
shall also be n column In which 10 en-
ter the total OF all property listed by
the taxpayers and the assessor shall
enter the proper amount In said columns
Said books shall also contain column
I'm which to enter the valuation as
edualzcd by the board Of supervisors
of assessments; likewise column I'm
which the county clerk shall extend the
valuation as eduali2od by the Arkan-
sas Tax Commission, Said books shall
be filed with the county clerk by Sep
tcmbor first
section G7, The real and personal
tax books and all tho lists and returns
10 be made by the taxpayers as provided
by this Act shall be turned over by the
assessor 20 the board Of supervisors OF
assessments when the board meets on
July lst They shall remain in the
custody OF the board until september
1st, when they shall be by II filed with
the county clerk In whose custody they
shall thereafter remain,
Section GS, Tho clerk OF the county
court Of each county shall on or be-
fore tho first day Of February OF each
year make and deliver 20 the assessor
of each county, an abstract containing
"a description OF each tract OF land
situated In his county with the name
OF the owner, II known, and the number
Of acres or quantity Of land contained
therein as the same shall appear upon
the books Of his Office and he shall com
monce the same In the lowest number
I'm township and range In hts county,
and I'm the northeast corner I'm each
township ana shall proceed numerically
I'm all the sections, townships ana ranges
I'm his county, first setting down NIL
I. ttI,1INIg IgIpDg pt guph gp0t ian "a ihgV
belong TO different individuals, or the
whole section together II owned by one
person and not divided on account Of
parcels being OF different values
section GO, Tho offIdovlts required
by this Act TO be made 10y the assessor
Cscotion ~ and by tho members Of the
board OF supervisors Of assessments
(aootlon GD shall hO ontorod In run on
the assessors books prescribed by see
tloua GO und GS hereof
Section TO- Tho session Of tho board
OF supervisors of assessments beginning
the first day Of July shall be for the
purpose OF completing and oqunll2Ing
the assessments Of the county lt shall
be the bOurd's duty 20 examine caros
fully I'm dotHIl tho assessments or real
ana personal property OS made by the
assessor, Members OF the board shall
examine and compare the returns OF nH.
soagmout OF property OF the several
towns ana districts and oQuul2o the
samo 10 the end that zach tract or lot
OF real property ana each article of
personal property shall DO assessed Ot
ita true ana fun value In money In
performing itB duties In completing and
ouuHli8ng the assessments OF the county
he board shall proceed undor tho fola
lowing rules,
I, II shall raise the valuation OF each
tract or lot Of real property which, In
ita opinion, IN assessed below ita true
and Fun value I'm money 60 such sum Oa
i believes to be tho true aud fun value
thereof
I9. II shall reduce the valuation of
eAeh tract or lot which, IN It's opinion,
lH assessed above It's true and fun value
I'm money TO such sum As II believes to
hu its true ana tull value
2, II uhnll rapo the valuation or
ohch Item OF personal property which,
In ltH opinion, IN UHgogRod below ilB true
ana run value IN money 90 such sum
us II hollcyeg to bo the true and fun
value thereof aud II shall raise the ng5
FrorNtr valuation Of all the personal
property OF each Individual firm or cor
purUilun. when II believes that huch az.
HrcgUto valuation NJ below the true ana
run value Of the personal property bee
longing 10 such individual firm or
corporation 60 such sum nH II believes
60 be the true ana fun valuation thereon.
4. II shall reduce the valuation of
each item OF personal property which,
I'm itu opinion, lg assessed above itH true
ana run value ~ such sum ng II be-
llcVrg TO ho the true ana fun value
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