The Forrest City times., 1912-06-07

= s a . Section =. The assessor snail prepare a recapitulatlon by school districts of tEe personal property fn each district Said reca pst4iatioa shall show the az Erezate value or each Of the several classes Of personal property in the dis tr3et and The total value Of all the per S0uai property therein and the total value af tEe several classes Of per s0rai property and of the personal property n tae county Likewise the ! reorganization shall show the total value af the real property in each school district
 Section = The board or sapervls- o-s of assess smerts sitting either an i equalization board eF as board Of re- vision ard appeals shall hold it's meet tngs st inc court house at the county seat unless better ts facilitate the work t shall be deemed advisable to hold sessions iu other places in the county ] The minutes Of the proceedings of the board snau show at what places the session Of the board Is held.
 Section sa Al the same time the as- sessar files with the county clerk the records rrescrIbed by sections 56 and - hereof be shall rrenare an abstract of tHe assessment rolls of his county as provided for n section 7S hereof. ard forward r te the srkaH sas Tax i Comm sszau Su.k abstract shall he nate upon forms prepared and furnished hy the Tax Comm zszan and shall give the Information asked bv the com mission
 
 completely as required
 If an assessor shall refuse or neglect l tn prepare aH abstract Of the assess ment rolls os bis county and forward the same n the Tax Commission as re- i duirei herein he shall forfeit his office and all fees n which he is entitled for making the assessment ef said county
 Section sl Section II of Act 2s- approved May .. 1909 shall be amend i ed as to read a- follows
 i Section II It shall be the duty Of 1 the commission and II shall have power and authority:
 i 1 To have and exercise general and l complete supervision over the assess nent and collection of taxes including i excise franchise. inheritance and liquor i license taxes and the enforcement of i the tax laws of the State and oyer tha l several county assessors tax collectors 1 board of supervisors Of assessment and ] other officers charged with the assess ment and collection of taxes in inc several counties oe the State to ths i end that all assessments Of property in l the State shall b. made in relative pro portion 70 the iHst ard tr3e xalae there l of ta substantial compliance with the ] law and all taxes due The State and its 1 several agencies he collected
 To confer with and advise assess l DTS and boa rds of supervisors Of assess- -ents 10 their duties and give neces- sarE instruction and directions to as sessors and boards Of supervisors of 1 assessments
 2 To direct proceedings actions and 1 proseeHtfoBs to be instituted to enforce 1 thA laws relating to penalties incur red for violating the laws relating to i the assessment of property and collec- i ton of taxes also to direct prosecutions n bA instituted against persons and agents or officers of corporations for l failure or neglect 70 comply with the provisions of the statute governing the 1 return. assessment and taxation of i property. also to cause complaints 10 be made tu the proper courts looking to the i removal from office Of assessor and i members of the board nf supervisors of l assessments for any official misconduct 1 9- neglect of duty Of which such officers may be guilty.
 | To require the Attorney General and the several prosecuting attorneys i of the State to assist in the commence j ment and prosecution Of actions and pro. ] ceedings for penalties. forfeitures over 9ue and unpaid taxes. removals and pun fshm~rts for violations Of the laws of l the State iH respect to the assessment i and taxation of property or to rerre sent the commission in any littga tior in which II may become involved in the discharge of its duties
 To require assessors. county clerks clerks Of the circuit court coll tors and other cuunty and state officers te report information as to the assess ment of property. collection of taxes Fec iptS from licenses and other sources the expenditures of public funds for all ! purposes and such information as may be needed or desired .n the work i'm posed upon the comm .sslon by this Act s#eh Information to be furnished upoH such forms and upoa such blanks as the commission may prescribe.
 { To make and prosecute such re search and inFestl ton S to the detail ed properties of corporations the business ! income. reasonable exHenditures net earnings and trIe values Of the fran. eh.ses ef all public service corporations ioing business m thfs State AS will CT abIe the comm ssion to ascertain far and equitable basis of assessing same tnd If making and recommending proper legislation to the Leg stature from time tp time and to direct the local assess
 ne officers in assessing such proper ties.
 To require individuals. firms and i corporations to furnish information con eernlng their capital funded or othei dE bts- current assets and liabilities Fal9t of property eroSS and net earnings operating and other expenses taXes and other charges and such other facts as may be needfui and desirable to en- 49ie the commission to ascertain the value and relative burdens Of taxatTor ,"fue by all kinds of property Tn ths
 To eause the dispositions Of wit. l resses residing within or without thf state. or absent therefron. to be takcr dpon notice To the interested parties ir ike manner as dapusftfo~c arc f4.-fs r.
 
 ehancerv court in any matter whicr the commission shall have authority tc HNestisate and determine
 ? To investigate the tax systems O. other states and countries and ta forrnu late and recommend such legislation as may be deemed expedient 10 prevent eEaslon or the assessment and tax laws md to Secure just and equal taxation throughout the State
 10. To prescribe and prepare al 1 necessary interrega tories and nuastfons 70 be answered by taxpayers and uers0us ot each county. and The forms uuor which the lists prescribed by this Acr Eare to be made
 II To consult and confer with tbf Governor and Attorney General of tht state upon the subject of taxation. aa tnlnlstratlnr nf the laws relating thereto and the progress of the work of th4 commission. and to furnish said officer. from time 10 time such information anl assistance as they may desire
 F. Fo transmit to the Governor ant fa each member of the General Assern. hlX. thirty days before the biennial ees sion of the Legislature tha report ot the commission covering the subject ot assessments and taxation in the Statf together with such measures as may bt form lated for the consideration of the i.es5 stature