The Prescott daily news., 1912-05-31

aminations necessary and summon be-
 fore him and examine any persons
 under oath; provided, that if a
 person owns property in two or more
 townships in a county he may either
 in person or by agent, appear before the assessor in any one of the town
 ships in the county in which he has ! property situated at the regular time | and place fixed by the assessor for as- i sessing the property of such township and list all the property owned by him 1 in the county.
 Section 54. If any person after de- l mand duly made by the assessor or deputy. as provided in section 53 of 1 this Act shall refuse to make the re- l Qured list and swear to same the l property which ought to have been listed ' shall be assessed at its true and full ! value In money and for the failure of the : taxpayer to make the assessment a 1 penalty equal to fifty per cent of the total | taxes on the property for that year | shall be assessed against it. and upon | the assessor or his deputy is unable to l find there shall be 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 | ansas Tax Commission, that any person 1 who has made and filed list or return | as provided by this Act has with intent to evade taxation wilfully omitted to list any item of property required by
 this Act. such item shall be listed | against such person at it's true and full | value and for failure to assess said | item penalty equal to fifty per cent | or the total taxes on the item for that | year shall be assessed against it. Writ 1 ten or printed notice of such assessment l and penalty shall be given the taxpayer l and he may appear before the board of | supervisors of assessment or the Ark | kansas Tax Commission. as the case
 may be- and show that the omission | was not done with intent to defraud. 1 If a satisfactory showing is made the penalty shall be abated.
 Section 56 If any person required to | list property for taxation shall have
 been prevented by sickness or absence 1 from the county from listing such property as by this Act prescribed. such | person or his agent having charge of
 such property may at any time before | the making out of the tax-books by the ! county clerk. make out and deliver to 1 the assessor of the county statement | of the same required by this Act, | and the assessor shall in each case | make an entry thereof in the returns | of the proper city, town or district and | correct the item or items in said return l but no such statement shall be received 1 by the assessor from any person who
 shall have refused or neglected to make l oath to his statement when required | by the assessor under the provisions of 1 this Act, nor from any person unless l he shall have at first made an affidavit l lndt tne person required 10 llSt the same was absent from the county without 1 design to avoid listing his property, or was prevented by sickness from giving ! the assessor the required statement 1 when called upon for that purpose Any penalty that may have in the meantime l accrued under the provisions of this 1 Act shall, if the assessment is made as 1 herein provided. be abated.
 Section 57. A board to be known as 1 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 by the last Federal census | said board shall consist of three mem- bers in counties of more than twenty 1 five thousand population said board | shall consist of five members; provided , that in Sebastian county there shall be | two boards of three members each one l for the Fort Smith District and one for
 the Greenwood District Any elector of i the county who is real estate owner | shall be eligible for appointment on
 said board. and said board shall be ap- | pointed follows: The county judge | of the county shall appoint one mem l ber the other members shall be ap- | pointed by the governor. Said appoint | ments shall be made before the first day of February or each odd-numbered | year Said members shall hold office | for two years or until their successors
 are appointed and qualified The county | judge shall issue a certificate of ap- | pointment to the member he appoints I | members he appoints. Any member of | the board who fails to perform the
 duties imposed upon him by this Act | in the manner prescribed by this Act | shall be deemed to have vacated the
 office and shall be summarily removed | by the officer appointing him. Nacan- | cies shall be filled by the county judge or the governor. whoever shall have
 made the appointment originally of the member vacating. In the year 1911
 the appointment of members of the I nrl nf Nf | shall be made within thirty days after | the passage of this Act.
 Section 5S. The board shall meet in l the court house at the county seat in l each county on the first day of Febru-
 ary of each year and organize by elect
 ing one of it's members chairman; the | county clerk or deputy selected by him | shall be clerk of the board. Before or ganizng each member shall take the 1 oath of office prescribed by section
 twenty. article nineteen of the Consti-
 tuition of Arkansas.
 | If for any reason the board shall | fail to meet and organize on the first
 day of February it shall be lawful for | 1t to meet and organize on such date
 thereafter as may be named by the Ar
 kansas Tax Commission.
 Section 59. If shall be the duty of
 each school board. provided the
 same is called for at any time by | assessments. to furnish the assessor or | board as the case may be, list of the l taxpayers in such school district It | shall further be the duty of each mem- | her of the school board to furnish any | information with respect to the value | of property in his district of which he | may be in possession when the same is | demanded by the assessor or board of | supervisors of assessments any | member thereof.
 Section 60. When the board of sup l ervisors of assessments shall have per | formed the duties imposed upon 1t by | section 6l of this Act it shall adjourn | to meet the first day of July following.