The Harrison times., 1912-06-01

| In any way conniye at any Violate OF
evasion OF the law with respect TO the
| listing or valuation Of any property OF
any kind for taxation"
Any assessor who fails to take the
| oath herein prescribed within the time
prescribed shall be deemed to have va
Gated the office of assessor and the clerk
| OF the county court shall at once notify
the Governor of such vacancy
Section 70. The assessor shall APP
praise and assess the real and personal
property OF his county IN such manner
and at such time as this Act shall pre-
scribe. He shall appraise and assess
all property subject to taxation in his
county except such property as the law
may make IT the duty of the Arkansas
Tax Commission to appr2'so and as
sess.
Section l3. Each assesso, shall as
SesS the property of his COunl between
the first day OF February and, the first
day of July each year, For \ le pur-
pose OF making said assessment shall
visit each township In the cOunNv and
shall devote at least three days u the
work OF assessing the property OF each
township. He shall fix one or more
public places IN each township most
convenient 70 the taxpayers OF the town
ship at which he shall attend for the
purpose OF taking tho lists of the tax
payers and assessing the property lie
shall give ten days notice Of the time and
place at which he shall attend by post
ing at least six printed or written no.
tlces In as many public places In each
township. He shall provide himself
with blanks as hereinafter prescribed
for taking the list of the taxpayers,
Section IL. Every person who owns
or controls property or any kind or
who Is by this Act required TO assess
property shall attend at the time and
hU =
make and file with the assessor complete
list or lists of property he Is required
TO list
Section l5,. For the years 1911. 1912,
and 1913, and thereafter each odd NUM-
bered year real estate shall be assessed !
each parcel OF real estate shall be as
sessed at its true and full value In
money, Each person required, under
section ii of this Act, 70 list property
shall attend at one Of the places In the
township In which the real estate to be
assessed is located, fixed by the as
SCISSOR and shall, under oath administer
ca by the assessor or mis- deputy, nN
tho value OF each parcel OF land owned
by him or which II Is his duty 20 list,
He shall also, II the assessor demand
IT, fix the value Of the timber on any
tract Of land, also the value OF any
mines, minerals, fossils, quarrios,
springs, or anything else on the land
If the surface of tho land IL held by
one person, and tho coal iron or any
other minerals, mInerW water GaS or
oil under the surface by another person,
or II the timber located on the land ~
hold by another person, the estate there.
I'm Of each, and the relative value Of
their respective interests shall be ascor-
tained by the assessor ANA each interest
shall be assessed separately,
Section 10, Every merchant snail
make and tile with the assessor list
IN which he shall set forth distinctly
], Tho average value Of merchandise
carried IN stock during the year I'm.
modiatoly preceding the first day Of
February of tho year IN which the as
sossmcnt is made if he has not been IN
business for year then no shall takc
tho average value during such time ho
has been 40 engaged, II he be commence
iug business then he shall take tho value
Of the merchandise IN stock at the time
of the assessment No deduction shall
be allowed because any part OF the
goods carried have not been paid for
All goods carried on consignment shall
be included,
., Tho value OF credits az defined IN
paragraph 10, section 8, hereof belong
Ing TO him ana pertaining 20 said busla
ness on the first day Of February OF tho
year for which the assessment was
made,
3, Tho value OF the furniture and
fixtures used IN said business
4, Tho value Of money including
bpnlt deposits or deposits with other
merchants, In or out or tho state ON
February frst
9, Tho yaluo Of oil horsoa, mules
and other live stock used In suld mer-
camille business.
9, The value Of 0u wagons carts
or other vehicles employed In said busi.
ness,
2, The value Of all other personal
property not falling within tho class Of
ono of the above Items, employed In
said mercantile business,
Section A. Every person or com.
panY engaged I'm the business of roooiva
Ing property In pledge, or az security
FOR money or other thing advanced 60
pownCr or plodBor shall annually U tho
time by this Act prescribed for the AHr
sossment Of personal property, roturu,
under oath all property pledged 90 and
held by him as n pawnbrokor 10 the aRz
hoseor OF the proper county who shall
liet ana 1NHcHH the eamo 10 auch pNwuz
broker az ita true ana run value Pawn.
brukCrA shall mako return on the lIatH
prescribed by law for merchants
Section is, Every person engaged In
tho manufacturing business shall make
ana filed with the assessor list In
which he shall distinctly set foFthI
l. The average yaue Of all materials
purchased, received or otherwise held
for tho purpose of being used In whole
or In part IN any process of manu-
fncturo, said average value Hhull hc
for the year Immediately preceding the
frat day OF February OF the year for
which tho assessment Ia made
g Tho average value OF all finished
products carried tho year Immediately
preceding the ilfst day OF February or
the year tho assessment IN made
o. Tho value Of nll ongnpH boilers
and other machinery lmplementa or
tools used IN such manufacturing bust
ness on hand the first day of February,
4, Tho value of credits AH defined By
paragraph II section 3, hereof carried
on the books OF said manufacturing
business tho first day OF February the
year the assessment IN made,
D. Tho value OF money on hand or
Deposited In banks or with other persons
IN OF out OF the State the flrat day
d. Ths value Of ofice furniture and
fixtures and such other furniture and
fixtures ne may belong to tho business
T. The vnluo of the live stock be-
longng TO said business or holng uaod
E The value Of all wagons, carts ar
other vehicles used In said business or
belonging TO H.
p. The value Of MI other personal
property not falling within either Of the
above classes being used IN said busl-
ness,
Section 1n Every lawyer, physIclan
dentist, surgeon, chemist veterinary
surgeon, architect abHtrocter OF titles,
contractor or any kind or oiyll engineer
or any kind shall make and file with
tho hHHeRanr u return wherein he shall
distinctly set FORTH