The Harrison times., 1912-07-06

! Commission and other officers who may
/ wilfully and knowingly violate the pro-
visions of this section shall be deemed
! guilty of a misdemeanor and upon con-
victiOn shall be fined not less than fifty,
nor more than one hundred dollars
Section III Any person whose duty
| II is TO list or assess real or personal
! property as prescribed by this Act and
! who wilfully and knowingly fails 70
/ list and assess same, or who listing and
assessing such property wilfully and
| knowingly fails or refuses to make and
| subscribe to the proper oath prescribed
! by sections 10 and 32 of this Act shall
in either event be deemed guilty of a
msdcmeanOr 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 us. Whoever being an as
SCISSOR, q member Of the board Of super
vsors 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 a miSdemeanor and upon
| conviction shall be fined i'm any sum
| not less than fifty nor more than five
hundred dollars and shall forfeit his
| office,
Section 119 In addition 10 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 I'm the name OF the State Of
Arkansas on relation Of the Arkansas
| Tax Commission,
Section l2O 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 l2l 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 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-
tion did not exceed ten thousand In
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-
!
according TO the last Federal census,
he shall be paid fifty dollars
Seventh for assessing the real estate
or each town or village laid off into
lots and blocks, whose population eN.
Cooded five hundred but dd not exceed
one thousand, according TO the last
Federal census, he shall bo paid twenty
five dollars,
Eighth for assessing the real estate
or each town or village laid OFF into
] "a l4.t A.. . Ian
dld not exceed five hundred, according
TO the last Federal census, he shall be
paid twelve dollars
Section l22 Each mcmbcr OF tho
board OF supervisors OF assessments
shOll receive NJ compensation for his
services four dollars for every day he
| serves IN the discharge OF hlA duties ua
q member OF said bourd, The clerk OF
the board shall receive three dollarg for
every day he Is employed
Section 123, The fees provided by
this Act TO be paid the assessor for
making the assessments Of HIS county
shall BIO paid Ns follows
For oseoaslng property real ana per-
eonnl outside Of Incorporated cities and
towns, onezh0lf shall he paid by the
state and oneahalf by the county
For Qssesang. the property real and
personal located In Incorporated towns
| ana cities, onc.thlrd shall ho paid by
the town or city IN which the property
]
paid by the county and ono-thlrd by tho
| state,
The claims OF the assessor against
the county and state shall be filed and
audited and paid IN the same manner
ns they are filed audited and paid under
section GDGl Klrhy'H Digest In tho
cnno Of claims against cities and towns
the assessor shall file his accounts
| against each city or town In the county
court IN the HUmo manner ~ he now
! flleh his account against tho county
The county court shall audit the claims
In the same manner Hs II auditH the HHz
SCISSORS account against the county Tho
| amount allowed the NaHoHaor by the
county court agNlnmt each city or town
in the county shall he paid by the col
| leotpr Of taxes ~ the nHHeRHOr out OF
! the FUNDS due such city or town, and
! the AsHeHeoFH receipt for the sum paid
shall he sufficient voucher for the
amount covered thereby,
Section igl Thut section 70iS Klr-
! bNH Digest bo amended 80 ~ 10 read
| UH fOlluwgi
section 5OlS Tho olcrp Of the county
! court shall make out I'm books prepared
for that purpose, In such manner aa tho
! Arkansas Tax Commission shall pre-
! scribe complete llHt or schedule Of all
| taxable property IN his county ana the
value thereof Bs eduHlspd ahd atrang4
! d In the Following form,
bnch separate trnol or real property
! In eNch congfeHplOnnl township ln hlp
! county other than town or city property
! snail be contained IN u llnp, or lines
| opposite tho name Of owner or owners
| arranged IN numerical order
| lGhch separate lot or tract or real