The Sentinel=record., 1912-06-13

I ' T has valued any property at less than it's true and full value in money. he shall examine such person at length under oath He may also call before him any other persons having knowledge of the property of the party whose assessment is questioned and examine such persons under oath with respect to such prop erty.
 If after making such investigation or at any time before the tax books are turned over Co the board of superv sors or assessments, after the assessment has been made. the assessor is of the opinion from such evidence as may be discovered by him that the party malS- ing the list has omitted any Items or has listed any real or personal property below It's true and full value In money, ft shall be his duty to ignore the valua- tion as returned and assess such omit ted items or such parcels of real es- tate at its true and full value in money. likewise it shall be his duty to raise the valuation Of any real or personal property which may have been under valued by the person listing it to it's true and full value in money. In case, however the assessor shall change the valuation of the property of any person as fixed by the person himself he shall notify such person in writing Of such change. Such notification shall be made before the second Monday Tn Au- gust of the year for which the assess ment is made.
 Section 53 Each person required by this Act to list property for taxation shah. by himself or agent attend at one of the places in the proper town ship fixed by tho assessor for making assessments in such township and list the property. real and personal. bv this Act required. If any person shall fail tO attend at one of such places and list the property, he may appear before the assessor at some other place in the county within ten days after the last day fixed for making the assessment in such township and make the list or lists required of him by this Act. Should tho person not appear before the as- sessor and make the list within ten days he shall be deemed to be a deltn- Qucnt and penalty of one dollar half of which shall go to the assessor and the other half to the common school fund. shall at once accrue. The aS- sessor shall. as soon as practicable either by himself or deputy visit the office, usual place of business or resi- dence of such delinquent provided he can be found in the county, and demand a list Of the property required to be returned for assessment. If at such time the list for any reason is not made by the owner of the property or his agent the assessor or deputy shall make out the list on his own view or on the best information he can obtain, and for that purpose he shall have the right to cnter upon any lands and make any eN- aminations necessary and summon be- fore him and examine any persons under oath, provided, that if q person owns property in two or more townships in county he may either m person or by agent appear before the assessor in any one of the town ships In tho county in which he has property situated at the regular time and place fixed by the assessor for as- sessing the property of such township and list all the property owned by him fin the county.
 Section 54 If any person after de- mand duly made by the assessor or ! deputy, as provided in section s of this Act shall refuse to make the re- quired list and swear Co same. the property which ought to have been listed | shall be assessed at it's true and full | value in money and for the failure of the l taxpayer to make the assessment penalty equal to fifty per cent of the total | taxes on the property for that year ] shall be assessed against it, and upon | the property of any delinquent whom | the assessor or his deputy is unable to | find there shall be assessed an amount
 equal to twenty-five per cent of the l taxes thereon
 Section s5 Whenever 1t shall be 1 found by the assessor. the board of | supeFyisoua- ef -tsS eeeF4sesa4a ca the Ark
 ansas Tax Commission, that any perseu l who has made and filed a list or return
 as provided by this Act has with intent | to evade taxation whfully omitted to | list any item of property as required by | this Act, such item shall be listed ] against such person at it's true and full | value, and for failure to assess said l item q penalty equal to 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 of | supervisors of assessment or the Ark ! kansas Pax Commission. as the case may be, and show that the omission was not done with intent 10 defraud. ] If satisfactory showing is made tue penalty shall be abated.
 Section 56. If any person required to list property for taxation shall have been prevented by sickness or absence from the county from listing such property by this Act prescribed such person or his agent having charge of such property may at any time before the making out of the tax-books by the county clerk make out and deliver to the assessor of the county statement of the same as required hy 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 of this Act, nor from any person unless he shall have at first made an affidavit that the person required t6 list the same was absent from the county without design tn avoid listing his property CT was prevented by sickness from giving the assessor the required statement when called upon for that purpose Any
  accrued under the provisions of this
 shall !s ti. . herein provided be abated
 Section 57 board to be known as the board of supervisors of assessments shall be provided for the several coun- ties of the State. Tn 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 boars 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 eiector of the county who is a real estate owner shall be eligible for appointment on said board and said board shall be ap- pointed as follows; The county judge of the county shall appoint one mem ber 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-numbered 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- pointment 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 tho office and shall be summarily removed