The Forrest City times., 1912-07-05

Att. MemHtfS or the Arkansas Tax Commission and other officers who may wilfuiiy and knowingly violate the pro- visions of this section shall be deemed guilty of a misdemeanor and upon con viction shall be fined not less than fifty nor more than one hundred dollars
 Section 1if Any person whose duty II Is to list or assess real or personal property as prescribed by this Act and who wiIfully and knowingly fails to list and assess same. or who listing and assessing such property wilfuliy and knowingly fails or refuses to make and subscribe to the proper oath prescribed by sections l5 and g of this Act shall in either event be deemed guilty of d misdemeanor and upon conviction shall be lined in any sum not less than fifty nor more than five hundred dollars,
 It shall be the duty Of the assessor or the Arkansas Tax Commission. as the case may be, te furnish the prose outing attorney of the county in which the offense is committed the names of all persons who may violate the pro- visions of this section
 Section 1iS. Whoever being an as seSsor, a member of the board of super Ntsors of assessments or a member of the Arkansas Tax Commission accepts d list or return from a person required by this Act to make same. and who knowingly and wilfully fails to demand that the person making such return take and subscribe to the proper oath as prescribed by this Act shall be deem ed guilty of a misdemeanor and upon conviction shall be fined in any sum not less than fifty nor more than five hundred dollars and shall forfeit his office.
 Section 119. In addition to the other remedies provided by this Act for the prevention and punishment of any viola ton of the provisions hereof and of all orders of the Tax Commission the com mission may compel compliance with the provisions of this Act and of the orders of the commission by proceedings a n hxy l,r,r appropriate civil remedies, by suit in- situated in the name of the State of Arkansas on relation of the Arkansas Tax Commission.
 Section 120. Any provision in any mortgage, deed of trust or other similar instrument whereby the mortgagor or obligator binds himself to pay any tax that may be assessed against the holder or owner of the note or other credit se- cured by such mortgage or deed of trust because of such note or credit secured by such mortsage or deed of trust. be- cause of such note or credit shall be null and void and such provision shall not be enforceable in any court of law or equity in this State.
 Section 121. The assessors provided for by law shall be paid as follows for the services rendered by them for mak- ing the assessments of property in the several counties of the State towit:
 First. for each assessment of per sonal property including assessment covering poll tax only made by him, whether made on list submitted by per sons required by law or by the assessor on information secured by himself. the assessor shall be paid twenty cents.
 Second. for assessing the real estate in each congressional township he shall be paid twelve dollars In case of frac- tional townships. he shall be paid thirty three and onethird cents for each sec tion or fractional part of a section of more than forty acres.
 Third, for assessing real estate in cities of more than forty thousand in- habitants according to the last Federal census, he shal. be paid for each city ward one hundred and twenty-five dol lars
 Fourth, for assessing the real estate in cities of more than ten thousand and less than forty thousand inhabitants. he shall be paid for each city ward one hundred dollars.
 Fifth. for assessing the real estate of each city of the second class and each city of the first class whose popula- tion did not exceed ten thousand in- habitants, according the last Federal census. he shall be paid fifty dollars for each city ward.
 Sixth, for assessing the real estate in each incorporated town whose popula- tion exceeded one thousand inhabitants according to the last Federal census he shall be paid fifty dollars
 Seventh, for assessing the real estate of each town or village laid off into lots and blocks, whose population ex- ceeded five hundred but did not exceed one thousand, according to the last Federal census, he shall be paid twenty. five dollars.
 Eighth, for assessing the real estate or each town or village laid off into did not exceed five hundred. according to the last Federal census. he shall be paid twelve dollars.
 ,ose, Section l22 Each member of the shall receive as compensation for his services four dollars for every day he serves in the discharge of his duties as member of said board. The clerk of the board shall receive three dollars for every day he is employed
 Section 123. The fees provided by this Act to be paid the assessor for making the assessments of his county shall be paid as follows:
 For assessing property, real and per sonai. outside of incorporated cities and towns, one-half shall be paid by the State and ore-half by the county
 For assessing the property, real and personal. located in Incorporated towns and cities. one-third shall be paid by the town or city in which the property assessed is located, one-third shall be paid by the county and one-third by the State.
 The claims of the assessor against the county and State shall be filed and audited and paid in the same manner as they are filed. audited and paid under section 6961, Kirby's Digest In the case Of claims against cities and towns, the assessor shall file his accounts against each city or town in the county court in the same manner as he now files his account against the county. The county court shall audit the claims in the same manner as 1t audits the as sessors account against the county. The amount allowed the assessor by the county court against each city or town in the county shall be paid by the col lector of taxes to the assessor out of the funds due such city or town. and the assessors receipt for the sum paid shall be sufficient voucher for the amount covered thereby.
 Section 124. That section 701S Kir- by's Digest. be amended so as to read as follows:
 Section 7olS The clerk of the county court shall make out in books prepared for that purpose. In such manner the Arkansas Tax Commission shall pre- scribe complete list or schedule of all taxable property in his county, and the value thereof as capitalized. and arrang- ed in the following form:
 Each separate tract of real property in each congressional township in his county, other than town or city property. shall be contained in a line. or lines opposite the name of owner or owners arranged in numerical order.
 Each separate lot or tract of real property Tn each city or town shall be