The Prescott daily news., 1912-05-31
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. They shall have power to administer 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.
 of assessments shall meet on the first day of July of each year for the pur- pose of equalizfng 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
 l.'''... .................., do solemnly swear that I will perform the duties of a member of the board of supervisors of assessments of ...... County as the law directs; that I will examine carefully into all of the as- sessments of the, property in said county; that I will raise the assessed valuation of all property in said county now assessed below it's true and full value in money to its true and full assessed valuation of all property now assessed above it's true and full value in money to it's true and full value in money; that l will equaliZe the assess
 
 true and full value in money; that in equalizing the assessments of the county l will not use any other or different basis of valuation than the true and full value 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 mentS"
 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 and the first day or September, 1t shall be submitted to the board of supervisors of assessments to be passed upon by it along with the other assessments of the county Prop erty in any way overlooked by the as sessor. or omitted from the assessment at the regular assessing time. shall be assessed in the same manner as is prop erty put into a new business. No per- DUH bt tpiHptlltu tO pay taxes twice on the same property for the same year. Money invested in a new business after February first. and included in the regular assessment of the person 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 a 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 office address of each. Names shall be arranged in alphabetical order and by school districts There shall be listed in each school district all the personal property taxable therein. In cases where towns and school districts are 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 other 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 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 bv the taxpayers and the assessor shall enter the proper amount in said columns Said books shall also contain column in which to enter the valuation as capitalized by the board of supervisors of assessments; likewise a column in which the county clerk shall extend the valuato as capitalized by the Arkan- sas Tax Commission. Said books shall be filed with the county clerk by Sep tember first.
 Section 67 The real and personal tax-books and all the lists and returns to be made by the taxpayers as provided by this Act shall he turned over bv the assessor to the board of supervisors of assessments when the board meets on July 1st They shall remain in the custody of the board until September 1st when they shall be by it filed with the county clerk in whose custody they shall thereafter remain.
 Section 6S The clerk of the county court of each county shall on or be- fore the first day of February of each year make and deliver to the assessor of each county, an abstract containing a description of each tract of land situated in his county with the name of the owner. if known, and the number of acres or quantity of land contained therein. as the same shall appear upon the books of his office and he shall com mence the same in the lowest number in township and range in his county. and in the northeast corner in each township and shall proceed numerically in all the sections. townships and ranges in his county, first setting down all the subdivisions of each section as they belong to different individuals, or the whole section together if owned by one person and not divided on account of parcels being of different values
 Section 69 The affidavits required by this Act to be made by the assessor tsection ID and by the members of the