The Nevada County picayune., 1912-07-05

shall be assessed against It, ana upon the property of any delinquent whom the assessor or his deputy is unable to find there shall he assessed an amount equal to twenty five per cent of the taxes thereon
 Section 55. Whenever it shall be found by the assessor. the board Of supervisors of assessments or the Ark ausas Tax Comm ssion, that any person who has made and filed list or return | aS provided by this ACt has with intent 1 to evadc taxation wilmlIy omitted to list any item of property as required by l this Act. such item shall be listed against such person at its true and fHit value. and for failure to assess Sa3d Item q penalty equal To fifty per cent of the total taxes on the item for that i year shall be assessed against it Writ 1 ten or printed notice ef such assessment | and penalty suall he given the taxpayer and he may appear before the board ef ! supervisors of assessment or the Ark | kansas Tax Commission. as the ease may be- and show that the omission
 wae rot done with =zHfeat to %s:sazla ! If a satisfactory showing is made the penalty shall he ahated
 Section 5G If any person required to | list property for taxation shall have ] been prevented hy sickness or absence l from the county from listing such property as by this Act prescribed. such 1 person CT his agent having chdfEt ai such property may at any time hetoie | the making out uf the tax books bH tbe l county clerk make out and deliver t9
 the assessor of the county a statement of the same as required by tHls aet and the assessor shall in each cdSe make an entry thereof in the returns ] of the proper city town. or district ani 1 correct the item or items in said return
 made by him. the case may require. but no such statement shall be received
 by the assessor from any person who shall have refused or neglected to make oath to his statement when redulFed hv the assessor under the provisions Of
 tt.H.4 FFf.Ff a he shall have at first made an affidavit that the person required to list the same WIS absent from the county without design to avoid listing his property. or
 was prevented by sickness from giving the assessor the required statement
 when called upon for that purpose Any penalty that may have in the meantime accrued under the provisions of this Nct shall if the assessment is made as herein provided. be abated.
 Section 57. A board to be known as the board of supervisors of assessments shall be provided for the several coun- ties of the State. In counties Of less than twenty-five thousand population as shown hv the last Federal census said board shall consist of three mem
 hers, n counties If more than twenty
 five thousand population said hoart
 shall consist of five members, provided,
 that in Sebastian county there shall be
 two bear Is of three members each. one
 for the Fort smith District and one for
 the Greenwood District Any elector ot
 the county who Is real estate owner
 sbaa he eligible for appointment on
 sad hoard. and said board shall be ap=
 uotnfed as follows The county judge
 of the county shall appoint one mem
 her. the other members shall be ap=
 poEuted bN the governor. Sad appoint
 me4tS shall be made before the first
 day Of February or each odd-0umbere1
 year Said members shall holt office
 for two years or until their successors are appointed and duaiif}eH The county
 {r4 EH4Ai issue d certificate
 pnintnent to the member he appoints and the governor certificates to the
 members he appoints Any member of
 the hoard who taHis to perform the
 lut5es imposed upon him hy this Aet
 in the manner prescribed hy this Act
 sha1I he deemed to have vacated the
 office and shall he summarily removel hv the officer appointing him. Nacan- eieS shall he filled hY the county judge
 IF the governor whoever shall have
 made the appointment originally of the
 the appointment of members of the board of supervisors of assessments
 shall be made within thirty days after
 the passage of this Act.
 the court house at the county seat fn
 Hach county on the first day of Febru- ary of each year and organize by elect 'uE one of it's members chairman. the eoIfnty- clerk or deputy selected bv nifr= shall he clerk of the board. Before or eauizing each member shall take the oath of office prescribed by section twenty. article nineteen of the Consti- tuition of Arkansas
 If for any reason the board shall
 "ail to meet and organize on the first 1ay of February it shall be lawful for it to meet and organize on such date thereafter as may he named by the Ar kansas Tax Commission.
 Section 59. It shah be the duty of each school board. provided q. the h rf Arh 1f assessments to furnish the assessor or board as the ease may be. a list of the taxpayers in such school district III shall further be the duty of each mem Der of the school board to furnish any information with respect to the Vaiuc of property i'm his district of which he may be in possession when the same IS
 temauded by the assessor or board of supervisors of assessments "r any member thereof
 Section 60 When the board of snp erNiSats of assessments shall have Het- formed the duties imposed upon it .hN| section c of this Act II shall adloutH to meet the first day ef July following or on the second dav provided the first tlY shall fall on Sunday The chair man of the board shaH nave power to call the board together at an earlier late provided a majority of the mem hers request him to dc so in wFiting stating in the request the reason tet such call and the busfapss to be per formed at such meeting.
 Section 61. The assessor shall ap- point as many deputies as in his opinion may be necessary to enable him r. rroperly assess the property of the county. The appointment of each depu ty shall be subject to the approval ef the board of supervisors of assess ments and no person shall serve as deputy assessor whose appointment has rot been confirmed by the board The appointments of deputy assessors sbaH he passed upon by the board at the session held on the first day of Fcbra- arY CT at the first called meeting held thereafter.
 Section G2 The board of supervisors of assessments shall have power and it is hereby made its duty to remove any -uCputN assessor who does not per 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 her as the appointment was originally made.
 Section e. Deputy assessors appoint ed under this Act shall attend at such places as may be required by the as- sesSef and shall perform such duties in the receiving of lists and assessing property as the assessor may direct They shall have power to admtnistef the oath to persons listing property and to do and perform all things the assessor iS hN this Act required and em