The Harrison times., 1912-06-01

Commission and other officers who may
wilfully and knowingly violate the pro-
visions of this section shall be deemed
guilty of a misdemeauor and upon con-
Victiun shall be fined not less than tiity
nor more than one hundred dollars.
Section III Any person whose duty
il is 20 list or assess real or personal
property as prescribed by this Act ana
who wiIfully and knowingly fails To
list and assess same, or who listing and
assessing such property WlltllIN ana
knowingly fails or refuses 20 make ana
subscribe 70 the proper oath preSrrlpeo
10y sections 10 and % Of this Act shau
i'm either event be deemed guilty Of a
misdemoanor and upon conviction shau
he fined i'm any sum not less than titty
nor moro than five hundred dollars.
1t shall be the duty Of the assessor
or the Arkansas Tax Commission, as
the case may be, to, furnish the prose-
cutting attorney Of the county in which
the offcnse is committed the names of
all persons who may violate the pro-
visions Of this section.
Section 1lS. Whoever being an as
SCISSOR a member Of the board Of super
ysors Of assessments or q member or
the Arkansas Tax Commission accepts
list or return from a person required
by this Act TO make same, and who
knowingly and wiliuly fails to demand
that the person making Such return
take and subscribe to the proper oath
tN IltStIlhtu ny lOlH sN'l Nllbll 't h''lil.
ed guilty Of a msdemeanor and upon
conviction shall be fined In any sum
not less than fifty nor more than five
hundred dollars and shall forfeit his
office.
Section 119, In addition to the other
remedies provided by this Act for the
prevention and punishment Of any viola
tion Of the provisions hereof and Of all
orders Of the Tax Commission the com
mission may compel compliance with
the provisions Of this Act and OF the
orders of the commission by proceedings
In mandamus, Injunction or by other
appropriate civil remedies, by suit in
situated in the name OF the state OF
Arkansas on relation Of the Arkansas
Tax Commission.
Section l2O, Any provision in any
mortgage, decd Of trust or other similar
instrument whereby the mortgagor or
obliEator binds himself 10 pay any tax
that may be assessed against the holder
or owner of the note or other credit so-
cured by such mortgage or decd Of trust
because Of such note or credit secured
by such mortgage or deed Of trust be-
cause OF such note or credit shall be
nun and void and such provision shall
not be enforceable I'm any court Of law
or equity in this State.
Section l2l. The assessors provided
for by law shall be paid as follows for
the services rendered by them for maxi
ing the assessments Of property I'm the
several counties Of the State towit:
First for each assessment OF per-
sonal property including assessment
covering poll tax only made by him,
whether made on list submitted by per-
sons required by law or by the assessor
on information secured by himself, the
assessor shall be paid twenty cents
Second, for assessing the real estate
In each congressional township he shall
be paid twelve dollars, In case Of fraC-
tItDp1 hp glul hp mid tllptVa
three and onc-thrd cents for each sec
tion or fractional part Of section OF
more than forty acres,
Third for assessing real estate IN
cities Of more than forty thousand I'm.
habitants according to the last Federal
census, he shall be paid for each city
ward one hundred and twenty-five dol
lars,
Fourth, for assessing the real estate
In cities of more than ten thousand and
less than forty thousand inhabitants
according TO the last Federal census
he shall be paid for each city ward one
hundred dollars,
Fifth, for assessing the real estate
Of each city Of the second class and
each city OF the first class whose popua-
ton did not exceed ten thousand iu-
habitauts according the last Federal
census, he shall be paid fifty dollars
for each city ward,
Sixth, for assessing the real estate
I'm each Incorporated town whose populaa
tion exceeded one thousand inhabitants
according to the last Federal census,
he shah be paid fifty dollars,
Seventh, for assessing the real estate
Of each town or village laid or into
lots and blocks, whose population cNs
coedod five hundred but dld not exceed
one thousand, according TO the last
Federal census, he shall be paid twenty
five dollars
EIghth for assessing tho real estate
OF Cuch town or Village laid OFF into
lots 0ud blocks, ana whose population
ala not exceed five hundred, according
70 the last Federal census, he shall be
paid twelve dollars
Section l22 Each member Of tho
board OF supervisors OF assessments
shall receive az compeusation FOR hH
services four dollars FOR every day ho
serves IN the discharge OF hls duties Ha
a member OF said board The clerk Of
tho board shall receive three dollars Tor
oVory day hc iS employed,
Section 1928, Tho fcca provided by
this Act 20 be paid the nsHessor for
making the assessments Of his county
shall be paid az follows
For assessing property real ana per.
sOnnl outside Of Incorporated cities ana
towns, onc-holf shall be- paid by the
state and 0uorhalf by the county
For uaeofgIng the property real ana
personal located IN incorporated towns
aud oltoa 0nozthird shah be paid by
The town or city In which the property
assessed ia located one ihird shall bo
paid by the county ana onc.thlrd by the
state
Tho claims OF the assessor against
tho county ana state ghUll ho flied ana
audited ana paid IN the same manner
Ua they are filed, audited Rul paid uudor
section G0Gl, kirbya Digest In tho
cNHe OF claims uuHlnst cities ana towns
the assessor shall file his accounts
against each city or town IN the county
filop his account against the county
Tho county court shall audit the claims
In the same manner Ha II HuditB the as
gosaorR account against the county The
amount allowed the assessor by the
county court against each city or town
I'm the county shall be paid by tho col
loctur Of taxes ~ the assessor out Of
the funds duo moh city or town, uud
tho assessors receipt for lho Hum paid
shall ho sufficient voucher for the
amount covered thereby
Section 1874, That section 70lS ltlrs
hy.H Digest be amended 30 0B TO read
Section iOis. The clerk Of tho county
court shall make out In books prepared
for That purpose, I'm such manner uH the
ArkuuunH Tax Commission shall pre-
scribe % complete llHl or schedule Of all
taxable property In ha county ana the
value thereof NA ruuAllAedr uUd urrHugz
cd in the following form
Each separate tract of real property
IN each congressional township I'm his
county other than town or city property
shall be- contained IN n lnu. or limos
opposite the name Of uwnur or owners
arranged In numerical ordcr