The Harrison times., 1912-07-06

equal to twenty-five per cent of the
taxes thereon.
Section IS. Whenever it shall be
found by the assessor the board OF
supervisors of assessments or the Ark
ansas Tax Commission, that any person
who has made and filed list or return
as provided by this Act, has with intent
to evade taxation wilfully omitted 10
list any item Of property as required by
this Act such item shall be listed
against such person at It's true and run
value, and for failure to assess said
item a penalty equal 10 fifty per cent
Of the total taxes on the item for that
year shall be assessed against It, Writ
ten or printed notice Of such assessment
and penalty shall be given the taxpayer
and he may appear before the board or
supervisors Of assessment or the Ark
kansas Tax Commission as the case
may be, and show that the omission
was not done with intent TO detraud,
If satisfactory showing is made the
penalty shall be abated
Section &c. If any person required to
list property for taxation shall have
been prevented by sickness or absence
from the county from listing such
property as by this Act prescribed, such
person or his agent having charge Of
such property may at any time before
the making out Of the textbooks 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 TO make
oath to his statement when required
by the assessor under the provisions or
this Act nor from any person unless
he shall have at first made an affidavit
that the person required to 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 II 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 q real estate owner
shall be eligible for appointment on
said board, and said board shall be APP
pointed as follows The county judge
OF the county shall appoint one mem
ber. the other members shall be APP
pointed by the governor, Said appoint
ments shall be made before the first
day OF February or each odd-numbered
year Said members shall hold office
for two years or until their Successors
are appointed and qualified The county
fudge shall issue certificate II ap-
pointment TO tho member he appoints
and The governor certificates TO the
members he appoints, ANY member OF
the. board who falls 70 perform the
duties imposed upon HIM by this Act
In the manner prescribed by this Act
shall be deemed TO have vacated the
office and shall be summarily removed
by the officer appointing him, Vacan-
cios shall be filled by the county Judge
or the governor, whoever shall have
made the appointment originally OF the
the appointment Of members OF the
board OF supervisors OF assessments
shall be made within thirty days after
the passage OF this Act
Section IS. The board shall meet in
the court house nc the county seat In
each county on the first day OF Febru-
airy OF each year and organize by elect
ing one OF IT'S members chairman, tho
county clerk or deputy selected by him
shall be clerk OF the board, Before or
gan2ing each member shall take tho
oath OF office prescribed by section
twenty, article nineteen OF tho Constl-
tuition OF Arkansas,
II for any reason the board shall
fOil 90 meet ana organize on the flrst
II 20 meet and organize on such date
thereafter az may bo named by tho Ar
kansas Tax Commission
Section &c. II shall be the duty OF
each school board provided tho
same is called for at any time by
tho assessor or board Of supervisors or
nasoasmcns TO furnish the assessor or
board 0a the case may be- u list OF the
taxpayers IN such school district II
shall further be tho duty or each nom"
bcr OF the school board 20 furnish any
Information with respect TO tho valuo
OF property IN his district Of which ne
may be In possession when the Hamo ~
demanded by the assessor or board OF
huperVlhora or assessments or any
mombor thereof
Section 60, When tho board OF sup
ervlHors OF assessments shall have per-
formed the duties imposed upon II by
section 6l OF this Act II shall adjourn
to meet the first day OF July following,
or on tho second day provided the nrst
day shall fail ON sunday The chair
man OF the board shall have power 20
call the board together az an earlier
date provided majority or the mem7
befa request him 90 do 30 In writing,
stating In the request tho fenHuh for
such call ana The business TO be per-
formed at such meeting
Section O., Tho assessor shall np-
point M many deputies aH IN hlA opinion
may be necessary 20 enable him 20
properly assess tho property OF the
county The appointment OF each depus
~ shall be subject 20 the approval or
tho board OF supervisors Of nHHcHH'
ncnW ana no person shall serve oH
deputy UANoNHur whose appointment has
not been confirmed by the board, The
appointments Of deputy aRHesHnrH shall
be passed upon by the board NJ the
session held on tho fifHt day OF l'ebFus
aty or at the first called meeting held
thereafter
Section &C. Tho hoard OF supervisors
OF assessments shall have power and
II In hereby made its duty 90 rcmuyo
any deputy assessor who does not per.
form hla duties In the assessing OF
property M this Act provides, ana any
vacancy As deputy assessor shall be
filled by the assessor In the same man
hef az tile appointment was originally
made.
Section co. Deputy assessors appoint
cd under thlH Act shall attend az such
places Na may bo rouurUd by the nHa
SCISSOR ana shall perform such duties
ln the receiving " lHlH and assessing
property HH the Assessor may direct
a.. t44t La aVfrf