The log cabin Democrat. [volume] (Conway, Ark.) 1901-1982, 1912-06-20

Section IS. The assessor shall prepare
recapitulation by school districts OF
the personal property In each district
Said recapitulation shall show the ag,
gregate value of each of the seVerai
classes of personal property in the dis
trict and the total value of all the per-
sonal property therein, and the total
value of the several classes of per,
sonal property and of the personal
property in the county. Likewise the
recapitulation shall show the total
value of the real property in each school
district.
Section TO- The board or supervis-
ors of assessments sitting either as an
equalization board or as board of re-
vision and appeals shall hold its meet
ings at the court house at the county
seat unless better to facilitate the WORK
it shall be deemed advisable to hol1
sessions in other places in the county.
The minutes of the proceedings of the
board shall show at what places the
session of the board is held.
Section so. At the same time the as
SCISSOR files with the county clerk the
records prescribed by sections Sc and
II hereof he shall prepare an abstract
of the assessment rolls of his county
as provided for in section Is hereof
and forward il to the Arkansas Tax
Commission Such abstract shall be
made upon forms prepared and Furnished
by the Tax Commission and shall give
the information asked by the commission
completely as required
If any assessor shall refuse or neglect
to prepare an abstract of the assess
r1ent rolls of his county and forward
the same to the Tax Commission as re-
CURED herein. he shall forfeit his office
and all fees to which he is entitled for
making the assessment of said county
Section 81. Section II of Act PSI
improved May 12 1909 shall be amend
ed so as to read as follows:
Section II. 1t shall be the duty of
the commission and 1t shall have power
and authority:
l. To have and exercise general and
complete supervision over the assess
'nert and collection of taxes, including
avcise. franchise. inheritance and liquor
license taxes and the enforcement Of
the tax laws of the State. and over the
several county assessors. tax collectors
hoard Of supervisors of assessments ana
other officers charged with the assess
eeveral counties of the State, to the
nnd that all assessments of property in
the State shall be made in relative pro-
nortion to the inst and true value there
If in substantial compliance with the
Jaw and all taxes due the State and it's
several agencies be collected.
Q To confer with and advise assess
orS and boards of supervisors of assess
~nents as to their duties and give neces-
sarv instruction and directions to as
SCISSORS and boards of supervisors of
assessments.
8. To direct proceedings. actions and
prosecutions to be instituted to enforce
The laws relating to penalties incur
red for violating the laws relating to
the assessment of property and cNtlec-
ton of taxes: also to direct prosecutions
TO be instituted against persons and
= cents or officers of corporations for
failure or neglect to comply with the
provisions of the statute governing the
~eturn. assessment and taxation Of
-ropertv: also to cause complaints to be
wade in the proper courts looking to the
removal from OFFICE Of assessor ana
-rerbers of the board Of supervisors of
assessments for any official misconduct
or NEGLECT OF duty of which such Officers
nay be guilty.
To require the Attorney General
and the several prosecuting attorneys
If the State to assist in the commence
-nert and prosecution of actions and pro
oeedinrs for penalties. forfeitures. over
me and unnaid taves. removals and pun
'shnerts for violations of the laws o
the State in respect to the assessment
and taxation OF property, or to repre-
cent the commission in any litigation
n which it may become involved In the
discharge of its duties
s To require assessors. county clerks,
clerks of the circuit court. collectors
and other county and state officers t"
"eport information as TO the assess
nent of property. collection or taxes
eceiDts from licenses and other sources
the expenditures of public funds for a l
purposes and such information as may
e needed or desired in the work I'M
oosed upon the commission by TINS act
such Information to be furnished upon
such forms AMI upon such blanks as the
commission may prescribe.
G. To make AMI prosecute such re
search and investigation as 70 the uetalle
properties of corporations. the business.
income reasonable expenditures ne'
earnings and true values of the fran
-hises of all public service corporations
II tnta
able the commission to ascertain fair
md .enuitahle basis of assessing same
nd of making and recommending prope
legislation to the Lexis AZURE from tim
to time. and to direct the local assess
'ng officers in assessing such proper
ties.
7. To REQUIRE individuals, firms ana
oOrroratiO~s to furnish Information con
corning their caD'tal. FUNDED or othe'
'obts. current assets and liabilities valu
Nf property. gross and net earnlnes
oneratino ard other eyDenSeS. taYes an
Their CHARGES ard such other facts as
0av be nea7eIl and desirable to en-
oble the CONN 'ssion to ascertain two
'alue and relative burdens OF taxation
Norne by all kinds Of property in the
state.
g. To cause the dispositions of wit
~esses residing within without tn"
State. or absent therefrom. to be take
MON notice to the Interested parties IN
| IKE marrer as depoSitionS are taken il
ohancery court in anv matter which
| the commission sha1l have authority to
INVESTIGATES ara determine.
To investigate the tax systems o.
0ther states and countr1os and r. forum
| 'ato and recommend such legislation as
| nay be deemed exped'ent to preVer
| ,vasion OF TIE assnes~ent and tax laws
and to secure lust and equal taxation
| throughout the state.
10 To prescribe and prepare al
| ,ecessarv iptnrroPa tories and questions
| 70 he answered by taxpavors AMI nersons
| Of Zach c0urtv. and tho forms upor
which the lists prescribed by this ACT
| are to he ma 'a
II. To consult and confer with the
| Governor ard ATTORNEY General of the
state upon the subject Of taxation al
| ~,fristration OF the law relating thereto
and the pro"rees Of tho work Of the
| commission. and to furnish said Officers
rom time TO time such Information and
| assistance as thew NAV desire.
~. To transmit tn the Governor and
| 70 each me-rher of the General Assem-
hlv thirty DAYS before the biennial ses
sion of the LEGISLATURE. the report OF
! the commission covering the subject OF
y assessments and taxation in the state