The Forrest City times., 1912-07-05

 losbty' 5ai,hf and that will in all things ,So-r .ny observe ths Jaw in the dis ,g+ z Of the duties upon which I am lie about to enter as a member of n board of supervisors Of assess
 Section s5 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 II shall be the duty of the assessor to assess such rev business in the same manner as he would have done had such bus ness been in extstencA at assessing time lf such new business shall have been as sessed by the assessor before the first day of July it shall he included in the regular assessment rolls submitted as nereinaiter provided by the assessor to the board of supervisors of assessments snch assessment be made between the first day of July and the first day or September. it shall be submitted 10 the board of supervisors Of assessments < 10 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 assessed In the same manner as is prop erty put into a new business No per son shall be compelled to pav taxes twice on the same property for me same year. Money invested Tn q new business after February first. and included in the regular assessment of the person owning il on February first shall not be included in the assessment of A naW business begun after assessing time
 Section e6. The asSess0Y shaii. 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 fin 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 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 law tn be listed Each list taken 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 column In which to en- ter the total of all property listed by the taxpayers and the assessor shall enter the proper amount in said columns In which to enter the valuation as saualized by the board of supervisors of assessments; likewise a column in which the county clerk shall extend the sas Tax Commission. Said book. shall be filed with the county clerk by Sep temher firrt
 Section e. The real and personal tax books and all the lists and returns ts be made by the taxpayers a. provided ky this Act ehsll be turned over by the assessor ts the board of supervisors. of aeeessnsnts when the board meet. on cvstsdy sf the board until s.pt.mber lst when they shall be by it filed with the county clerk in whose custody they shall thsreAtter remain.
 sssNsn O. The clerk Of the county ss~rt sf each county shall On er he fsrs the first day of February of each ysAr make and deliver to the asNseor sf each county, an abstract containing description ef each tract of land situated in his county with tn. name of the owner, if known. and the number Of aerss or quantity of land contained therein. as the same shall appear upon the books or his office. and he shall com rnence the same in the lowest number in township and range in hi. 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 6s. The affidavits required by this Act to be made hy the asse sor tsectton lD and by the members If the board Of supervisors of assessments section 64 shall be entered in full OF the assessors books prescribed by sec tons 66 and 6S hereof.
 Section 70. The session Of the board Of supervi sors Of assessments beginning the first day Of July shall pe for the purpose of completing and equalizing the assessments of the county. It shall be the boards duty 10 examine care fully in detail the assessments of real and personal property as made hy the assessor. Members Of the board shall examine and compare the returns of as sessment Of property of tEe several towns and districts and equalize the same to the end that each tract or lot of real property and each article of personal property shall he assessed at its true and full value in money. h performing its duties iu completing and eaualtzinE the assessments Of the county the board shall proceed under the fol lowing rules
 I II shall raise the valuation of each
 
 Us opinion. is assessed below its true and full value tn money to such sum as t believes to be the true and full value thereof
 It shall reduce the valuation Of each tract or lot which. in it's opinion. is assessed above it's true and full value in money 10 such sum as t believes to be its true and full value
 3. lt shall raise the valuation of each item of personal property which ln it's opinion. IS assessed below its true and full value in money Co such sum as it believes to be the true and full value thereof and t shall raise the az greSate valuation of all the personal property of each individual firm CT cor poratton, when it believes that such az gregate valuation is below the true and tuI value Of the personal property be- longing 10 such individual firm or corporation 10 such sum as t believes 10 he the true and fall valuation thereof
 {. It shall reduce tHe valuation of each Item of personal property which. in its opinion. is assessed above it's true and full value to such sum as t be leVes 10 be the true and fu'l value thereof II shall reduce the aggregate valuation Of the personal property Of any individual, firm CT corporation to such sum as in it's opinion is the true an F4rfE N-.e