The Harrison times., 1912-06-08

q minor and every person under guard
tanship 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 such
persons under guardianship shall be
listed at the place where the guardian
or curator resides,
Section As. Personal property in the
hands OF an assignee, receiver. trustee
IN bankruptcy or other court officer
shall be listed and taxed at the place
of listing before the appointment of
such assignee. receiver, trustee or other
officer.
Section 46 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 20 the first day Of October
in any year it 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 a copy OF the
assessment, duly certified by the proper
officers of State or county in which
said property was assessed, that the
game property has been listed for taxa
tion for that year in some other county
in the State, or in some other state or
territory OF the United states. II 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
orty and return the same TO the county
clerk, and the same shall be entered by
the county clerk on the textbooks and
collected as In other cases,
Section AZ. If any person OF this
State, after his personal property has
been assessed and before the tax thereon
IL paid shall sell all Of the same ana
thereon, the tax for that year shall be
O 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-
Ars for such tax; provided, however, If
the property bo sold in the ordinary
course of mercantile trade, II shall not
be so liable in the hands OF the pur-
ohnsers.
Section As. II the property OF any
taxpayer be seized by legal process so
as not TO leave sufficient amount eX-
empt from the levy and sale 70 pay the
taxes, then the taxes on the property or
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 It,
20 remove his property from the state,
after the same has been assessed and
before the tayes 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 I'm 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
samo by execution. Attachment may
issue as In other cases, but without
bond, and II shall be enforced as In
etlrer cases.
Section so. II property subject TO
taxation be sold seized or attempted 20
be removed as provided IN sections A.
az, and 40 OF this Act before the county
eiork has turned over the tax-books for
that year 10 the collector then If the
assessors books be In the assessors
hands, ho shall furnish the collector
Che assessment OF that person. but If
(he party has been assessed and the as
SCISSORS books be In tho hands OF the
county clerk, then the county clerk shall
furnish 20 the collector the assessment
OF that person, and the collector shall
At once levy on the property so return
ed TO 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 tho
current year such excess shall be re-
turned 60 the person entitled thereto
by the collector upon the ordcr OF the
county court
Section 81. In case OF doubt as TO tho
listing OF personal property, or whore
AZ cannot be listed as In this Act pro-
yided, II between places IN tho same
county, the place OF listing shall be de-
termned by the board OF supervisors
OF assessment, and II between different
counties, or places IN different counties,
by the Arkansas Tax Commission, and
s.gh InIpptnlnpl I'm Nlthpp Ibu1l
be as binding az II fixed by this Act
Section b2 Whenever the assessor
shall bo of tho opinion that the person
listing real or personal property for
himsolf or for another person, flrm,
company or corporation, has not made
q full, fair and complete list thereof or
has valued any property at less than It's
true ana full value in money he shall
examine such person nt length under
oath lie may also call before him any
other persons having knowledge OF tho
property,of the party whose assessment
10 questioned, and examine such persons
under oath with respect TO such prop
srty,
If, after making such investigation
or at any time before tho tnx-booka are
t1rned over TO the board OF supervisors
OF assessments, after tho assessment
has been made tho Assessor W or inc
opinion from such evidence M may be
discovered by him that the party max
lnH lNN lHl nus NlnlllVN NnN ll'lle w
has listed any real or personal property
below It's truo ana full value I'm money
shall be hlH duty to Ignore the NHluN-
tion ns returned ana Ussoss such omit.
tod Items or such parcels OF real 90.
tnto az ita true and full value In money
llkowiao II shall be HIS duty 60 raise
the valuation OF any real or personal
property which may have been underz
valued by tho person listing H. TO its
truo and fun value IN money In eAhe,
however the AHseHsor shall change tho
valuation OF the property OF any person
~ fixed by The person himself he shall
notify such person IN writing OF buch
change, Such notification shall he
made before tho second Monday In Nuz
suet or the year for which the asHcsH7
ment IN made,
Section o. Each person required by
this Act 10 llet property for taxation
shall, by himself or agent attend at
one OF tho places IN the proper town
chip, iNed by the assessor for making
gesoaementa In such township ana llHt
The property real ana personal by THIS
Act required II any person shall fRll
90 attend at one OF such places and list
The property, he may appear before tho
assessor az soma other place I'm the
county within ton days after the last
day fixed for making the assessment I'm
such township ana mako tho liUt or
lists required qf him by thla Act should
tho person not appear before tho are
SCISSOR ana make tho list within ten
dayH he shall he deemed 90 he a delin1
quent and penalty Of one dollar half
of which shell go ~ tho assessor Hnd