Pine Bluff daily graphic., 1912-06-22

lots and blocks. whose non,,lat;nn n otn into oTeoea one live hundred but did not exceed T,as Taa thousand, according to the Isst five doi,o osilSus' he shall be paid twenty of Hsn.h' for assessing the real estate 1nt eacn town or village laid off into tid nnt ana blocks, and whose popula ton t tlo not exceed five hundred accordinp to the last Federal census he osJniIihs sbslI hs paid twelve dollars. ''e s''%ii De
 section 122. Each member of the shan halu recot ol supervisors of assessments services four dollars for every ,I, dav 'i,s hs serves 3 m the discharge of his duties as q ah "emper of said board. The clerk of e, sme board shall receive three dollars for eSsry day he is employed
 A., section 123. The fees provided bv ,,ai, nmlS Act to be paid the assessor for nham nthahlhs the assessments of his county snail aar De paid as follows:
 sonsI or aSseig ansesising property, real and per eonai, e, outside of incorporated cities and So"hs s one-half shall be paid bv the state ate and one-half by the county.
 & ror assessing the property, real and personal located in incorporated towns and cities. one-third shall be naid hv .ne town or city in which the property assessed IS located, one third shall be paIu py the county and one-third by the ., The claims Of the assessor against the county and State shall be filed and audited and paid in the same manner as ssotioy they are a filed audited and paid under sectlon 6"61. Kirbys Digest In the case of claims against cities and towns the assessor shall file his accounts aRalnst each city or town in the county court Tn the same manner as he now Iiies his account against the county. The county court shall audit the claims Tn the same manner as it audits the as- sessof account against the county. The amount allowed the assessor by the county court against each city or town m the county shall be paid by the col lector of taxes to the assessor out of the funds due such csty or town, and the assessors receipt for the sum paid shall be sufficient voucher for the amount covered thereby.
 section l24 That section 701S Ktr- bys Digest, be amended so as to read as follows: e''N
 Section 1o1S. The clerk of the county court shall make out in books prepared TOT that purpose in such manner as the Arkansas Tax Commission shall pre- serlDe complete list or schedule of all taxable property in his county. and the value thereof as euualized, and arranp- ed in the following form:
 facn separate tract of real property fl each congressional township in his county. other than town or city pronertv shall be contained in a line. or lines opposite the name of owner or owners arranged in numerical order
 Each separate lot or tract of real property in each city or town shall be Set down in a line. or lines opposite the names of the owner or owners arranged in numerical order
 Ihe aggregate value of the personal property of each person. company or corporation within each school district snail be placed in column opposite the name of the owner. person. company or corporat ton in whose name the same is listed; the names of the persons in each school district who are not residents of any incorporated town. city or village shall be placed in alphabetical order in one list and the names of the persons who are residents of any incorporated town. city or village shall be entered in another list in alphabetical order
 Section 125. That section TOPS, Kir- by's Digest, be amended so as to read as follows:
 Section 7o26. The clerk of the county court in each county shall, on or be- fore the first Monday in January in each year make out in such form as the Arkansas Tax Commission may pre- scribe. the tax books of his county for the previous year. and shall deliver such tax books to the collector with his war rant thereunto attached under his hand and the seal of his office. authorizing the said collector to collect such taxes. The collector shall give duplicate re- eeipts for the tax books and the county clerk shall forward one of said receipts to the Auditor of State.
 Section l26. That section 1o29, kir- by's Digest; shall be amended so as to read as follows:
 SecClOn iUZJ. The CIefk or the county court in each county of the State shali on or before the first Monday of Janu ary, annually. make out in duplicate, one copy to be forwarded to the Auditor of State and one to the Arkansas Tax Commission, statement of the asgre- gate value of the taxable property of his county and of the total amount of taxes for all purposes assessed thereon shall make in duplicate. one copy to be furnished to the Auditor of State and one copy to the Tax Commission. an abstract of the number and value of each of the enumerated articles and the total value of each class of personal property in the county as assessed and returned by the assessor. the board of supervisors of assessments, or the Ark anSaS Tax Commission. Such abstract shall be made out in such form as the Arkansas Tax Commission shall pre- scribe.
 Section 127. Tn the year 1911 all property i,. the State shall be listed for assessment and valued as on the first Monday in June of said year; the several assessors shall assess the property in their respective counties between the first Monday in June and the first day of September: the several boards of su- pervisors of assessments shall meet as boards of equalization the first day of September and may continue in session as such until October fifteenth. and shall meet as boards of revision and ap- peals the fifteenth day of October and remain in session as such until Novem- Der first: the Arkansas Tax Commission shall meet as a State board of equaliza- tion November first and remain in ses- sion until December first: the reports of the several assessors required to be filed with the Arkansas Tax Commission by October first (section so hereoo may be filed by November first; the certi- fled statements required to be filed by the county clerks with the Auditor or State by November twentieth (section S9 hereof) may be filed by December first, and the Auditor shall certify out to the several county clerks the several State rates (section 100 hereof) by the first Monday in December. and the levyine courts in the several counties of the State shall be held on the first Monday in December.
 by the Act approved May 9th, of the Acts of 1905 (Act No. 266) and the Act approved April 17th. of the Acts of 1907, lAct Number 1S9). 6991 to 7oos. incll. sive, as amended by Acts approved April 25th and May 4th. 1911, 6935. S936 and 6937, Kirby's Digest. Act 3s7 of the Acts of 1907, Act 311 of the Acts of i o09. and all other special and general laws and parts of laws in conflict with this Act are hereby repealed. and other revenue laws shall be cumulative and this Act shall take effect and De Ill fAt