Pocahontas star herald., 1912-06-28


sion properly and effectively to carry
into operation the provisions Of this
Act Members OF the Arkansas Tax
Commission and other officers who may
wilfuily and knowingly violate the pro-
visions of this section shall be deemed
guilty Of a misdemeanor and upon CONF
viction shall be fined not less than fifty
nor more than one hundred dollars.
Section III. Any person whose duty
IL Is to list or assess real or personal
property as prescribed by this Act and
who Wilfully and knowingly fails 20
list ana assess same, or who listing and
! assessing such property wilfully ana
knowingly fails or refuses TO make and
subscribe to the proper oath prescribed
by sections Is and 80 of this Act shall
in either event be deemed guilty Of a
misdemeanor and upon conviction shall
be fined In any sum not less than fifty
nor more than five hundred dollars,
1t shall be the duty Of the assessor
or the Arkansas Tax Commission, as
the case may be, to furnish the prose-
cutting 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 l1S. Whoever being an as
SCISSOR, a member of the board OF super
ylsOrS of assessments or a member of
the Arkansas Tax Commission accepts
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 n 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
tion 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
in mandamus, injunction or by other
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 Sc
cured by such mortgage or deed of trust
because of such note or credit secured
| by such mortgage 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 maxi
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 one-third 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 shall 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,
| according to the last Federal census.
! 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-
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
a,.1 h.. aafl a fpYs.t Nv
| five dollars.
Eighth, for assessing the real estate
! of each town or village laid off into
| lots and blocks, and whose population
! did not exceed five hundred according
| to the last Federal census he shall be
paid twelve dollars.
Section 122. Each member Of the
| board of supervisors of assessments
| shall receive as compensation for his
services four dollars for every day he
| serves i'm the discharge of his duties as
a member of said board. The clerk of
| the board shall receive three dollars for
every day he is employed
! Section 1928. 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-
| sonal, outside of Incorporated cities and
! towns, one-half shall be paid by the
State and one-half by the county.
/
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
sessor's 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 7O1S. The clerk of the county
court shall make out in books prepared
! for that purpose, in such manner as the
| Arkansas Tax Commission shall pre-
scribe a complete list or schedule of all
taxable property in his county, and the
value thereof as equalized. and arrang-
ed in the following form;
J Each separate tract of real property
| in each congressional township I'm 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.