The Harrison times., 1912-06-22

koCtlCn 4.
q minor and every person under guard
lsnship other than minor shall be listed
at the place where the property is To-
Gated. provided, that all moneys, credits
investments in stocks and bonds OF sucf
persons under guardianship shall b'
listed at the place where the guardian
or curator resides
Section as. Personal property in tht
hands Of an assignee, receiver. trusted
IN bankruptcy or other court oftlcer
shall be listed and taxed at the place
OF listing before the appointment OF
such assignee, receiver trustee or othei
officer. :,
Section 40. When any person shall
settle, or any association or corpora
tion 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. il 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 q copy OF the
assessment, duly certified by the proper
officers of State or county in whicf
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 OF
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 clerk the
assessor shall at once assess such prop
erty and return the same TO the county
clerk and the same shall be entered by
The county clerk on the tax-books and
collected as In other cases.
Section Al, II any person OF TINS
State, after his personal property mas
been assessed and before the tax thereon
IL paid, shall sell all of the same and
N hn "a
thereon, the tax for that year shall be
q lien on the property so sold The
one owing such tax shall be civilly
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-
srs for such tax; provided, however, II
The property be sold in the ordinary
course OF mercantile trade 1t shall not
be so liable in the hands of the pur-
ohasers.
Section As. II the property of any
taxpayer be seized by legal process SO
as not 10 leave sufficient amount ex-
empt from tho levy and sale TO pay the
taxes, then the taxes on the property OF
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 II,
20 remove his property from the State
after the same has been assessed and
before the taxes thereon have been paid
without leaving sufficient remaining for
the payment OF the taxes thereon, the
tax shall at once become due and pay
able, which fact shall be determined by
any court OF competent jurisdiction In
an action brought in the name of the
State, for the use of the county, against
the owner or reputed owner of such
property, which court may render
Judgment thereon, and enforce the
BANJO by execution. Attachment may
Issue as In other cases, but without
bond. and II shall be enforced as IN
ether cases.
Section go. II property subject Ia
taxation bo sold, seized or attempted "a
be removed as provided In sections A.
a., and 40 OF this Act, before the county
clerk has turned over the tax-books for
that Year 70 the collector, then IL the
nssessors books be In the assessor
hands, no shall furnish the collector
the assessment OF that person; but II
The party has been assessed and the as
sessors books bo In the hands OF the
county clerk, then the county clerk shall
furnish TO tho collector the assessment
Of that person, and the collector shall
at once levy on tho property 30 return.
ed 70 him the percentage OF tax levied
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-
turnod TO the person entitled thereto
by tho collector upon the order OF the
county court.
Section 81. In case OF doubt as TO th,
listing OF personal property, or where
ii cannot be listed as IN this Act pro.
vided, II between places In tho same
county, the place OF listing shall be de-
termined by the board OF supervisors
OF assessment. and II between different
counties or places In different counties
BY tho Arkansas Tax Commissions and
when determined In either case shall
be ns binding 0a II fixed by this Act
Section bs Whenever the assessor
shall DO OF tho opinion that tho person
listing real or personal property foi
himself or for another person, firm
company or corporation, has not made
a full, fair and complete list thereof, .ol
has VALUED any property nc less than ltt
true and full value IN money he shat
examine such person ne length under
oath, lilo may also call before him any
other persons having knowledge or IN,
property OF tho party whose oescssmon
IN questioned, and examine such persons
under oath with respect TO such prop
erty.
II, after making such investigation
or at any time before the tax-hooka are
turned over 10 the board OF supervisors
or assessments, after the assessment
has been made, tho Assessor IN or the
opinion from such evidence Ns may DC
discovered by him that tho party max
ing the list has omitted any. Items on
has listed any real or personal property
below It's true and full value IN money
II shall be hla duty TO Ignore the valun'
tion a. returned and oaeesa such omit
ted Items or such parcels OF ronl oh'
tate at ita true and fun value In money
likewise II shall he his duty 60 raise
che valuation OF any real or personal
valued by the person listing H. TO ltf
true and fun value In money, In case
however the assessor shall change the
valuation OF tho property OF any person
an fixed by the person himself he hhnll
notify such person In writing OF euel
change, Such notification shall be
made before tho second Monday IN Au'
gust OF Tho year for which the assess
mont In made,
Section bS, Each person required by
this ACT TO list property for taxation
one Of the places In the proper town.
hhlp, liked by the aaaegaor for maklnH
yeheehmenlH IN such township and lihl
the property real and personal by THE
Act required, IL any person shall fall
20 attend at one OF such places ana llsl
the property. ho may appear before the
assessor at some other place In the
county within ton days after tho last
day fixed for making the assessment IN
such township ana make the list oi
llHta required of him by this Act Should
Che person not appear before the aa'
SCISSOR ANA make The list within ten
dnYH hr shall be deemed 90 he n dellni