The Forrest City times., 1912-07-05

penalty equal to fifty per cent Of the total taxes on the property for that year shall be assessed against It. and upon the property of any delinquent whom the assessor or his deputy IS unable to find there shall be assessed an amount equal 10 twenty five per cent of the taxes thereon.
 Section 55. Whenever it shall :. found by the assessor. the board of of assessments or the ,rs- ansas Tax Commission. that any I @rSan who has made and filed a list or return as provided by this Act has wi 4 f~-.ut to eVade taxation wtfullY O. afszea to list any item of property as eaafred by against such person at It's true and full value and for failure S a<~ess said item a penalty equal t- rfty per cent of the total taxes on the item for that ten or printed noticB of such assessment aaa penalty shall De given the taxpayer Snd he may appear before the board of supervisors of assessment or the Ark may o-. and show that the omission was not done with intent to defraud r satisfactory showing is made the penalty shall be ahated
 Section 56. If any person required to Fist property for taxation shall have been prevented by sickness or absence from the county from listing such property as by this At present. ed. such person or his agent having charge of such property may a any time before the making out of the tax-books by the county clerk. make out and deliver to the assessor. Of the county a statement of the same as required by this Act. and the assessor shall in each case make an entry thereof in the returns of the proper city. town. or district and correct the item or items in said return made by him. as the case may require but no such statement shall be received by the assessor from any person who shall have refused or neglected 10 make oath to his statement when required by the assessor under the provisions of this Act. nor from any person unless he shall have at first made an affidavit that the person required 10 list the same was absent from the county without design to avoid listing his property or was prevented by sickness from giving the assessor the required statement when called upon for that purpose. Any penalty that may have In the meantime accrued under the provisions of this Act shall, if the assessment Is made as herein provided. be abated.
 Section g. A board to be known as the board of supervisors of assessments shall be provided for the several coun- ties of the State. In counties of less than twenty-five thousand population as shown by the last Federal census said board shall consist of three mem bers. in counties of more than twenty five thousand population said board shall consist of five members; provided that in Sebastian county there shall be two boards of three members each one for the Fort Smith District and one for the Greenwood District. Any elector Of the county who is a real estate owner shall be eligible for appointment on said board. and said board shall be ap- nolnted as follows: The county judge of the county shall appoint one mem her. the other members shall be ap- ments shall be made before the frs, day of February or each odd -numbe ed year Said members shall hold office for two years or until their successsrn are appointed and qualified The county iudge shall issue . certificate of Ay- pointment to the member he appellate and the governor certificates ts the members he appoints Any member ef duties imposed upen him by this Ast in the manner prescribed by this Ae< shall he deemed s have vacated tho office and shall bs sumnarily removed cies shall he filled by the county tsa0s or the governor. whoever shaii hASs made the appointment originally of tho member yacatinE In the year 1911 board of supervisors of assessments shall be made within thirty days after the passage of this Act
 Section 5s, The board shall meet in the court house at the county seat in
 each county on the first day of Febru- ary of each year and organize by elect Ing one or lts members chairman. the county clerk or deputy selected by him shall be clerk of the board. Befor. or ganizing each member shall take the oath of office prescribed by section
 tuition of Arkansas.
 If for any reason the board shall ! fail to meet and organize on the first lay of February 1t shall be lawful for 1 | to meet and organize on such date thereafter as may he named by the Ar i kansas Tax Commission
 Section 80 IL shall be the duty Of
 eagn saTdo scno9l ooI,s board boa provided the
 the assessor or board of supervisors of assessments, to furnish the assessor or board as the case may be, a list Of tn
 taxpayers in such school district IL
 shall further be the duty of each mem her of the school board to furnish any l information with respect to the value ar property fin his district of which he may be in possession when the same Is demanded by the assessor or board Of member thereof
 Section 60. When the board Of sup i erNisors of assessments shall have per section 6l of this Act tt shall adjourn to meet the first day of July following CT on the second day provided the first day shall fall on Sunday, The chair
 man or the board shall have power to all the board together at an earlier
 late provided a majority of the mem
 hers request him 10 do so in writing l stating in the request the reason for such call and the business to be per
 formed at such meeting
 Section el. The assessor shall ap- point as many deputies as in his opinion may be necessary 10 enable him to properly assess the property of the county. The appointment of each depu- " shall be subject to the approval of The board of supervisors of assess
 tnents and no person shall serve as 1 deputy assessor whose appointment has not been confirmed by the board The appointments of deputy assessors shall ! be passed upon by the board at the session held on the first day of Febru- arY. or at the trst called meeting held thereafter
 Section s9 The board of supervisors of assessments shall have power and | is hereby made its duty to remove any ueputy assessor who does not per form his duties iN the assessing Of property as this Act provides and any vacancy as deputy assessor shall be filled by tho assessor in the same man her as the appointment was originally made.
 Section 63. Deputy assessors .anpoirt- ed under thls Act shall attend at such places as may be required by the as