Pine Bluff daily graphic., 1912-06-08
TEN

II to meet and oreanisc on such date LSnereaftsr L as may be named by the AT. Nnsas Tsx Commission section sa, It shall be the duty of
 school board. provided the same is called for at any time bv tle assessor or board of supervisors of hhcsesssments. hcss to furnish the assessor or taxpayers in such school district. ft snall further be the duty of each mem per of the school board to furnish any mIormation with respect to the value '0I property in his district of which he may be in possession when the same is demanded by the assessor or board of eupervisors of assessments any member thereof.
 Section 60. When the board of SUD- ervisors of assessments shall have per formed the duties imposed upon it by section 61 of tlris Act it shall adjourn to meet the first day of July following. or on the second day provided the first day shall fall on Sunday The chair- man of the board shall have power to call the board together at an earlier bers request him to do so in writing, stating in the request the reason for such call and the business to be per- formed at such meeting.
 Section 6l. The assessor shall ap- point as many deputies as in his opinion may be necessary to enable him to properly assess the property of the county. The appointment of each depu- ty shall be subject to the approval of the board of supervisors of assess ments and no person shall serve as deputy assessor whose appointment has not been confirmed by the board. The appointments of deputy assessors ssall be passed upon by the board at the session held on the first day of Febru- thereafter.
 Section 62. The board of supervisors or assessments shall have power and it is hereby made it's duty to remove VI hn pnf form his duties in the assessing of property as this Act provides, and any vacancy as deputy assessor shall be filled by the assessor in the same man. ner as the appointment was originally made.
 Section 63. Deputy assessors appoint ed under this Act shall attend at such places as may be required by the as- sessor and shall perform such duties in the receiving of lists and assessing property as the assessor may direct. the oath to persons listing property and to do and perform all things the assessor is by this Act required and em- powered to do
 Section 64. The board of supervisors or assessments shall meet on the first day of July of each year for the pur- pose of equalizing the assessments Of real and personal property of the county Before entering upon the discharge of their duties each member of the board shall take and subscribe to the follow ing oath:
 .,....s.........., do solemnly swear that I will perform the duties of member of the board of supervisors of assessments of . County as the law directs; that I will sessments of the property in said county; that I will raise the assessed valuation of all property in said county nae naM sn Selaw it's true and fn value in money: that I will reduce the assessed valuation of all property now assessed above it's true and full value money: that I will equalize the assess mepts of the county on a basis of the true and full value in money: that in
 viii not use any other or different e aGnnd bnss or valuation than the true and full value in money of all the property of the county, and that I will in all things faithfully observe the law in the dis charge. of the duties upon which I am now about to enter as a member of the board of supervisors of assess
 Section 65. If 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. it 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. If such new business shall have been as- sessed by the assessor before the first day of July it 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 andSthe first day the board of supervisors of assessments to be passed upon by it along with the other assessments of the county. Prop 0rty in any way overlooked by the as- 2eSSOr. omitted from at the regular assessing time shall be assessed in the same manner as Is prop erty put into 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 efter February first. and included in owning it on February first. shall not be included in the assessment of a new business begun after assessing time
 Section 66. The assessor shall. on or before the first day of July make out in tabular form in book prepared for the purpose, statements of the names of the persons, firms, companies and corporations whose lists he has taken and whose personal property he has as sessed showing the political township or ward residence and also the post arranged in alphabetical order and by school districts. There shall be listed in each school district all the personal property taxable therein. In cases
 
 not coterminous 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 otker of which shall include the names of the taxpayers residing without the town but in the school district The assessors books shall also contain columns with appropriate headings in 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 a column in which to 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 a column in which to enter the valuation as