The Huttig news., 1912-06-01

penalty equal to fifty per cent of the total | taxes on the property for that year 1 shall be assessed against It. and upon | the property of any delinquent whom l the assessor or his deputy is unable to find there shall be assessed an amount equal to twenty-five per cent of the | taxes thereon.
 Section 55. Whenever it shall be 1 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 1 to evade taxation wilfully omitted to 1 list any item of property as required by | this Act. such item shall be listed l against such person at it's true and full l value, and for failure to assess said 1 item a penalty equal to fifty per cent 1 of the total taxes on the item for that 1 year shall be assessed against it. Writ
 ten or printed notice of such assessment l and penalty shall be given the taxpayer
 and he may appear before the board of | supervisors of assessment or the Ark
 kansas Tax Commission, as the case
 was not done with intent to defraud
 If satisfactory showing is made the
 penalty shall be abated.
 Section 56. If any person required to | list property for taxation shall have | been prevented by sickness or absence l from the county from listing such property as by this Act prescribed, such | person or his agent having charge of | Sncn property may at any time before
 the making out of the taxbeoks by the l county clerk, make out and deliver to 1 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 l correct the item or items in said return
 made by him, as the case may require, l but such statement shall be received l by the assessor from any person who | shall have refused or neglected to make | oath to his statement when required l by the assessor under the provisions of | this Act. nor from any person unless i he shall have at first made an affidavit | that the person required to list the same 1 was absent from the county without l design to avoid listing his property. or was prevented by sickness from giving l the assessor the required statement when called upon for that purpose Any l penalty that may have in the meantime | accrued under the provisions of this Act shall, if the assessment is made as I herein provided. be abated.
 l Section 57. A board to be known as 1 the board of supervisors of assessments | shall be provided for the several coun- | ties of the State. In counties of less i than twenty-five thousand population 1 as shown by the last Federal census l said board shall consist of three mem herS in counties of more than twenty 1 five thousand population said board l shall consist of five members; provided, | that in Sebastian county there shall be 1 two boards of three members each. one l for the Fort Smith District and one for 1 the Greenwood District Any elector of l the county who is real estate owner shall be eligible for appointment on 1 said board, and said board shall be ap- pointed as follows: The county judge of the county shall appoint one mem Der. the other members shall be ap- pointed by the governor. Said appoint ments shall be made before the first day of February or each odd-nufnbered year. Said members shall hold office for two years or until their successors are appointed and qualified The county judge shall issue a certificate of ap- pontment to the member he appoints and the governor certificates to the members he appoints. Any member of the board who fails to 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. Vaean- cies shall be filled by the county judge
 or the governor. whoever shall have | made the appointment originally of the
 member vaeating. In the year 1911 board of supervisors of assessments l shall be made within thirty days after
 the passage of this Act
 l Section 5S. The board shall meet in the court house at the county seat in
 each county on the first day of Febru- l ary of each year and organize by elect l ing one of it's members chairman; the | county clerk or deputy selected by him
 shall be clerk of the board. Before or i ganizing each member shall take the I oath of office prescribed by section l twenty. article nineteen of the Consti- 1 tuition of Arkansas.
 l If for any reason the board shall 1 fail to meet and organize on the first l day of February 1t shall be lawful for
 1t to meet and organize on such date 1 thereafter as may be named by the Ar kansas Tax Commission,
 Section 59. It shall be the duty of
 each school board provided the ne same is called for at any time oy oy | assessments, to furnish the assessor or | board as the case may be- list of the | taxpayers in such school district IL | shall further be the duty of each mem
 Der of the school board to furnish any ] information with respect to the value
 of property in his district of which he
 may be in possession when the same IS | demanded by the assessor or board or
 supervisors of assessments or any
 member thereof
 Section 60 When the board of sup I ervisors of assessments shall have per formed the duties imposed upon it by ! section 61 of this Act it shall adjourn l to meet the first day of July following, 1 or on the second day provided the first
 day shall fall on Sunday. The chair
 man of the board shall have power to 1 call the board together at an earlier | date provided a majority of the mem bers request him to do so In writing, stating In the request the reason TOT such call and the business to be per formed at such meeting.
 Section 61. The assessor shall ap- point as many deputies as in his opinion may be necessary to enable him to properly assess the property of the
 county. The appointment of each depu- 1 ty shall be subject to the approval of l the board of supervisors of assess 1 ments and no person shall serve as 1 deputy assessor whose appointment has l not been confirmed by the board. The | appointments of deputy assessors shall
 be passed upon by the board at the
 session held cn the first day of Febru-
 ary, or at the first called meeting held
 thereafter.
 Section 62 The board of supervisors | of assessments shall have power and
 it is hereby made its duty to remove | any deputy assessor who does not per l form his duties in the assessing of
 property as this Act provides, and any | vacancy as deputy assessor shall be 1 filled by the assessor in the same man
 ner as the appointment was originally | made.
 Section e3. Deputy assessors appoint J ed under this Act shall attend at such l places as may be required by the as | sessor and shall perform such duties | in the receiving of lists and assessing l property as the assessor may direct l They shall have power to administer the oath to persons listing property
 and to do and perform all things the
 assessor is by this Act required and em- nnU IA