The Harrison times., 1912-06-22

may Do Ny law ItlulItu W Hdhe SUM
demand, statement of the description
and value of the property which he may
be required 20 list and that l will not
in any way conniVe at any violation or
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 12. The assessor shall APP
praise and assess the real and personal
property of his county III 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 1t the duty of the Arkansas
Tax Commission to appraise and as
sess.
Section 10. Each assessor shall as
sess the property of his county between
the first day of February and the first
day Of July each year For the pur-
pose of making said assessment he shall
visit each township in the county and
shall devote at least three days Ia the
work of assessing the property OF each
township, He shall fix one or more
public places In each township most
convenient to the taxpayers Of the town
ship at which he shall attend for the
purpose OF taking the lists of the tax
payers and assessing the property He
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.
tices 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 Ia. 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
place provided by section 10 hereof, and
make and file with the assessor complete
list or lists OF property he Is required
to list.
Section Is. 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 It's true and full value In
money Each person required. under
i section IA of this Act, 20 list property
Shall attend at one OF the places In the
township In which the real estate to be
assessed is located, fxed by tho as
SCISSOR and shall, under oath administer
ed by tho assessor or his deputy, fix
the value OF each parcel Of land owned
by him or which II Is his duty 10 list,
lie shall also, if the assessor demand
It, fix the value OF the timber on any
tract OF land, also the value OF any
mines minerals fossils, quarries,
springs, or anything else on the land
that gives special value
IL the surface of the land IL held by
one person, and the coal, iron or any
other minerals, minerui water, gas or
ION under the surface by another person,
or II the timber located on the land la
held by another person the estate there
IN or each, ana the relative value or
their respective interests, shall be ascer-
tained by the assessor ana each interest
shall be assessed separately.
Section l6, Every merchant She II
make and file with the assessor O ilst
In which he shall set forth distinctly:
/. Tho,average value OF merchandise
carried IN stock during the year im-
modlately preceding the first day OF
February OF the year IN which the as
sessment IL made; II ho has not been in
business for a year then he shall take
tho average value during such time he
has been NO engaged; II he be commence
Ing business then he shall take the value
OF the merchandise In stock at the time
OF tho 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.
2, Tho value OF credits MS defined In
paragraph 10, section 8, Aereof belong
Ing 70 him and pertaining 10 said busi-
ness on the FIRST dag OF February OF tho
year for which the Assessment was
made
3. The value OF the furniture and
fixtures used In said business,
4, Tho value OF money, including
bank deposits or deposits with other
merchants In or out OF the state on
February frst,
8, Tho value OF all horses, mules
and other live stock used In said mer-
camille business,
Ia aEnt ar A.
or other vehicles employed In said bust.
ness,
II z, Tho value OF all other personal
property, not falling within tho class OF
one OF the above Items, employed In
said mercantile business,
Section a. Every person or com
pany engaged IN the business OF reeelv-
ing property In pledge, or as security
for money or other thing advanced TO
pawner or plodgor shall annually nt the
timo by this Act prescribed for the AZ.
soasment OF personal property return,
undcr oath, oil property pledged 20 and
held by him as o pNwnbroker 20 the ags
SCISSOR OF the proper county who shall
llHt ANA assess the same 60 such pawn
broker At ita true ana fun value Pawn
brokers shall mako return ON tho lists
prescribed by law for merchants.
Section rs, Every person engaged In
the manufacturing business shall make
and filed with the Assessor list In
which he shall distinctly set fOrthi
|, The average value OF all materials
purchased, received or otherwise held
for the purpose of being used IN whole
or In part In any process OF mnnu-
facturo Said average value shnll be
for the year immediately preceding the
lrat day OF February OF the year for
which tho assessment IN made
9, The average value OF all finished
products carried the year Immediately
preceding the ilfst day or February OF
the year the assessment Ia made,
., The value OF all engines, boilers
ana other machinery, implements or
tools used IN such manufacturing bual.
ness on hand tho first day OF February
4, The value OF credits, M defined by
paragraph 49, section 3, hereof carried
on The books OF said manufacturing
business the first day OF February the
year the assessment In made
3, The value of money on hand or
deposited In banks or with other persons
~ or out OF the state the first day
OF February,
4 q, The value or offiee furniture and
fixtures ana such other furniture and
fixtures as may belong 60 the business.
T. The value OF the live stock boz
longing 10 said business or being used
therein,
n Tho vnlue OF all wagons, oarta or
other yehclee used In said business or
belonging 20 A.
D. The value OF all other personal
property not falling within eittef OF the
above classes being used IN said busl=