The Sentinel=record., 1912-05-30
eAoE NINE

@ full. taif and rompletc iif ehefsef ot has ,aited an} property at less than its
 true and f8ll aiue n m0ufy to haD
 e1amiDa s'teis person a4 ieaHla nrnef
 | oath. lie mtg 1fao rail baf4Fe hita nsr other peIuVHa having knnwtedBe ef the lWopertS of the partg Rl4as eht
 under oath with respect @ siseb nfqp-
 erty.
 lf after makpg sRch invesGgation
 or at any time before the faS boeEA afe l turned over c. the beard Of sapa fianfs Of asseSSmcnfa after tho aafeEs ulnnt has been made. tue afsesaor e af the l opinion from sHeh evidence as may he l discoNercd hy hlm that tiie rarta ulak ing the list has omitted any tenfs or | has listed any real or persopd ur9perty | below it's true aud full vaide tli flrneN. 1 tian as refutped and asseas stich omit l tod items or stirh rercesH of feai e9-
 tate 70 fts true ana fuil ya1lua in moneY l lkewise 4 sial ke hfs duty fo raise i property which may hhVo been under. valued hy the person listing it to it's | trae and tuA value in money "a case, i however the assessor shall change tne valuation of the property of any person aa fixed hg the person himaelf he shall l notifN such nerSnn in, writing uf Hita change. Sueh notification sh8tl Pe nHlo hefofe ( be seeond Monday h Au- gust 1f thn year fpr whieh the asseas nant ia made.
 section 5s Each person refnifei by | ehalh by hlWsef or agent attcndt at one or the places in Che proper town- sntn Fixed by tlie assess1r for making 7uruts in such township aBH list the property, read and personal by this Act required IT any person shall tntl tu attend at ono of such places 1nl iirt
 a#sesspr at snnH other pl9ce in tho
 county within ten days after Hir iaat clay fixed for making the assesefrert l such township and malte the list oF lists Tgu4ItFtN ff htr Erl EH1ulA th0 pofsun not appear hetdfe the as l sesHor aud make the IiSt within ten days m shall he deemed to he deiit 9ncni and g penalty 70 one dallaT. half pf which stall go C. tle aaseasat and tifc other hDf to tho rDnnIon SfhuDf l fund shall at once accrue The aa- acssoF shall aS soon as prartieIile either bs himself or deputy. visit fAe otsire usual place of business or rcSi-
 denee of such delinquent provided he can be found in the rpuNtY and demand n ljst uf tho proprrty required co be returped for asaessment If 4f anch tifiir iiie f11t Tor Any rcaAnn iH not madc by tha owner of Che propertv oY hts ngent the aeseasnr or deputy sfall mako out the list an his own view or un the best nfafmatiun ne ean abtaiA. aud for that purpose he sllali hdte the right to
 enter npon auy lands and lAAka ary ex- nmnafions nsceeAarV and autnfnon hp- fore him and cxa8niue any persons under oath, provided that if a
 person eMre propeftA ln twu or more
 townships in county Hr may either ie petfans ar hN aacnt appear before
 the nfsnHvor in ai3 one of fhe town-
 slaps in the aonntp in which he has property aituatod at fife reenlar fiine , and place fixed by tbc aaneaapr for as
 sesins itg pfopeftN ot Mpe'i township and list all the property owned by him in the county
 Section 5t Ic any pefaol nftor da- inaud duly made hv tlc aAsesser ar tiiis Net ahnll refuse tp make the re- qutfed ltst a9d swear e same. the property which, nushi to have been listed shall Dc ansesAod 8t tts true and fufl value iu money and for the fa itlrouf the taxpayer te make tlis si,Aeesgsisssi penalty eqHal tp flftY pef cent 0t the folal faAra filc property for that ycsir
 shnli be aesesstl against il and upon
 the property pf any deituanent whom the aHsefso, 9r his deputy 6 unable to fina there shall br asaeAsea m amount eqn9 to twenty five per cent of the taNes thereon
 Section D. Whenever lt shaii he l found bN tthe asAes.E.ns siif hsss1sd af i EupffyisorH of gsessmenis or tho Ark araas rax Couighissiou, that any person who hes made and fiea q list or return as provided by this Act has wifh intent
 tn evade taxatlon wlIfulS omitted 10 | liai any item of property ar rpculred by | this Act such item shall be listed
 asainst such person at its true and fuli value. and for failurc % asscas said l item Q panalty equal Go fiftt per cent | of tho total taHes an tho ltarn for that year shah De assessed against it Writ
 
 l and penalty sh#H be Aivsns the tnxpayer | aud be may appear before the board ur euperYisgra of assessmsht pr the Ars- kansas 1Ax EanG Glission as thN esse mnv be- and show fhat tbe ouisdon
 was Uot done with ntsnt 70 daffaud. If satisfactory showing is Wafie tho penalty shall be abated
 Section 5e. I any person 1>qlred to been prevented hY sclsnesaM Has h.isnee from fltc county from lisfuf mach f4Yg 44 fflr Anf pfnraftt4ef person or his agent having charge of
 such property may at euX time before
 the making out of the tax boaka by tho county elerk make aNt ahi deliver to the asscsa0r of the county q statement
 of the sane as required by thi~ Act.
 and tho aaseaaor shail in eleh case
 of the proper city, town. or aietrct md
 correct tiic ifem or Items iu said return
 made by him. as the case may require,
 but no aHeh statement shall he received
 by fhe. assessor from auy nefaOn who
 shall have refused or negiericd to make
 oath tp hla statement when feguircd
 by the assessor under tlie provisions 0f
 thls Act nor frep any ptfsen unless
 he shall have at first Inadc an affidavit
 tha1 the person required Co list fhe sa4ne
 was absFut rom the county without
 was prevented by sickness from giving
 the asseasor the required sfateHelt
 whep called upon for Chat purpore Any
 penalty that may have iH he meantime
 accrued uNder the provisions of this
 Act shall if the assesNment x made as
 herein provided be abdted.
 section 57 A board te be known
 the board of srucry isQns of assHssn4ents
 ahati be provided fNs the several come
 ties ef the state In counties of less
 than tWcntr-fixs thousand reputation
 as shown by the last Federal ceusus
 said board shall consist of three mem
 befs; ln equities of more th4 twenty
 five thousand population Said hoafA
 shall consist of five members provided.
 that tn Sebastian county there shall be
 two b0drds of three uemhefs eaes efSa
 Tor fho Fort Smith Distfiet aud one for
 the Greenwood District Any clector or -the county who ie real catate owner
 shall be eligible for appointment on
 eaid board. and said board shali be ap-
 pointed as foilHHs TAc e-sssfty judge
 Of the county shali appoint one mem
 ber the other members sha6 be ap-
 pointed by fhe RoVYrnof Satd arpolat-
 ments shall be made nefore the firat dny If februasy or each Qda nuubefed year 1ata members sfiuiI npia Qrfire for two years or uuti their successors are appointed and qualified The county judge shai issue a certificate Of apr poiutneut to the member he anpoints and the governor certificates Co the members he appointa Amy pcnher of fhe board who fails to perform tie duties imneaed upon him bg this Act
 ia Che manner prescribed by this Act eha1f he fipenoeA 10 NuTa vacafed fHe