The Nevada County picayune., 1912-07-05

O1E.
 Section A The personal property of . minor and every person under guard ianshtp other than minor shall be listed st tho place where the property is To- cated; provided. that all moneys. credits, Investments in stocks and bonds of such persons under guardianship shall be listed at the place where the guardian or curator resides
 Section 45 Personal property in the hands of an assignee, receiver trustee in bankruptcy or other court officer. shall be listed and taxed at the place of listing before the appointment of such assignee. receiver, trustee or other officer
 Section 4s When any person shall settle eOr any association or corpora ton shall organize in any county of this state, and bring personal property therein after the first day Of February and prior to the first day of October in any year it shall be the duty of the assessor to list and return such property for taxation that year unless the owner thereof shall show to the assessor, under oath and by producing copy of the assessment, duly certified by the proper officers of State or county in which said property was assessed, that the same property has been listed for taxa tion for that year in some other county in the State. or in some other state or territory of the United States. If such property is brought within any county after the assessor has made his returns for that year to the county clerh the assessor shall at once assess such prop ertN and return the same to the county clerk. and the same shall be entered by the county clerk on the taxbooks and collected as in other cases.
 Section A.. If any person Of this State, after his personal property has been assessed and before the tax thereon is paid. shall sell all of the same and not retain sufficient to pay the taxes thereon, the tax for that year shall be lien on the property so sold. The one owing such tax shall be ciVtllY liable to any purchaser of such property for any taxes he owes thereon but the property so purchased shall be liable in the hands of the purchaser or purchaS- CTS for such tax, provided, however. IT the property be sold in the ordinary course of mercantile trade it shall not be so liable in the hands Of the pur- chasers.
 Section 4S. If the property of any taxpayer be seized by legal process so as not to leave sufficient amount eN- empt from the levy and sale to pay the taxes, then the taxes on the property or such taxpayer shall at once fall due and be paid from the proceeds of the sale of the property so taken on such process, in preference to all other claims against it.
 Section 40 When any person Is about to remove his property from the State after the same has been assessed anu before the taxes thereon have been patd without leaving sufficient remaining Tor the payment of the taxes thereon. the tax shall at once become due and pay able which fact shall be determined by J an action brought in the name ef the State for the use of the county. aearst the owner or reputed owner of sach broperty, which court may render Judgment thereon. and enforce the same by execution Attachment may issue as in other eases. but without bond. and it shall be enforced as in other cases.
 Section 90. If property subject to taxation be sold seized or attempted l. be removed as provided in sections 1T ap ,ft A,st h. a., Y clerk has turned over the taX-huuks for that year to the collector, then if the assessors books be in the assessor hands, he shall furnish the collector the assessment of that person. but if the party has been assessed and the as sessor's books be in the hands of the county clerk then the county clerk shall furnish to the collector the assessment of that person. and the collector shall at once levy on the property so return ed to him the percentage of tax levie in that county for the previous year and collect the same as in this Act provided. Should the percentage thus collected exceed the rate levied for the current year suCh excess shall be re- turned to the person entitled thereto by the collector upon the order of the county court.
 Section 5l In ease of doubt as to the 1 listing of personal property or where it cannot be listed as in this Act pro ! vided, if between places in the same county, the place of listing shall be de 
 of assessment and if between different | counties, or places in different counties. ! by the Arkansas Tax Commission; and i when determined in either case shall | be as binding as if fixed by this Act
 Section 52. Whenever the assessor | shall be of the opinion that the person | listing real or personal property for 1 himself or for another person. firm | company or corporation. has not made | q full. fair and complete list thereof, or has valued any property at less than its | HY1 ar.afF In iaa lIs4I examine such person at length under | oath. He may also call before him any | other persons having knowledge of the ! property of the party whose assessment | is questioned. and examine such persons | under oath with respect to such prop erty,
 If. after making such investigation or at any time before the taN-hooks are turned over to the board of supervisors of assessments. after the assessment ! has been made. the assessor Is ot the opinion from such evidence aS may be ! discovered hy him that the party mak tng the list has omitted any items or has listed any real or personal property ! below it's true and full value ln money, ! it shall be his duty to ignore the Valua- tton as returned and assess such omit ted items or such parcels pf real cS- tate at its true and full value in money likewise it shall be his duty ta raise the valuation of any real or personal | property which may have been under valued by the person listing 1t to it's
  however, the assessor shall change the valuation of the property of any person ss fixed by the person himself he shall notify such person in writing Of such change Such notification shall be made before the second Monday in Au- gust Of the wear for which the assess ment IS made.
 Section 53. Each person required by this Act to list property for taxation shall. by himself or agent attend at one of the places in the proper town ship, fixed by the assessor for mak iug assessments in such township and list the property, real and personal. hv this Act required If any person shall fail 10 attend at one of such places and st the property he may appear before the assessor at some other place in the county within ten days after the last day fixed for making the assessment in such township and make the list or lists required of him hy this Act. Should | the person not appear before the as sessor and make the list within ten days he shall he deemed to he delin- quent and penalty of one dollar half l of which shall Ea 10 the assessor and | the other half tn the common school fund, shall at once accrue The as sessor shall, as soon as practicable either by himself or deputy visit the office, usual place of business or resi-