The Nevada County picayune., 1912-07-05

Act' Members or the Arkansas Tax l Commission and other officers who may wilfully and knowingly violate the pro l visions of this section shall be deemed 1 guilty of misdemeanor and upon con i Viction shall be fined not less than fifty, i nor more than one hundred dollars Section IF. Any person whose duty 1 if is to list or assess real or personal 1 property as prescribed by this Act and l who wilfully and knowingly fails to | list and assess same. or who listing and ! assessing such property wilfully and l knowingly fails or refuses to make and | subscribe to the proper oath prescribed 1 by sections 15 and g of this Act shall i in either event be deemed guilty of 1 misdemeanor and upon conviction shall i be fined in any sum not less than fifty 1 nor more than five hundred dollars. l It shall be the duty of the assessor i or the Arkansas Tax Commission. as l the case may be, to furnish the prose outing attorney of the county in which 1 the offense is committed the names of l all persons who may violate the pro i visions of this section.
 Section HIS. Whoever being an as- l Sessor, member of the board of super visors of assessments or a member of the Arkansas Tax Commission accepts q list or return from d person required i by this Act to make same. and who knowingly and wilfuly fails to demand that the person making such return take and subscribe to the proper oath as prescribed by this Act shall be deem ed guilty of misdemeanor and upon 1 conviction shall be fined i'll any sum not less than fifty nor more than five l hundred dollars and shall forfeit his office
 Section l1q. In addition to the other | remedies provided by this Act for the prevention and punishment of any viola 1 tion of the provisions hereof and of all orders of the Tax Commission the com i mission may Compe! compliance with the provisions of this Act and of the orders of the commission by proceedings in mandamus, injunction or by other g.fK lice situated in the name of the State of 1 Arkansas on relation of the Arkansas | Tax Commission.
 Section 120 Any provision in any mortgage deed of trust or other similar l instrument whereby the mortgagor or 1 ohligator binds himself to pay any tax that may he assessed against the holder | or owner of the note or other credit se- | cured by such mortgage or deed of trust because of such note or credit secured by such mortgage or deed of trust be cause of such note or credit shall he null and void and such provision shall not be enforceable in any court of law | or equity in this State.
 Section 121 The assessors provided for by law shall be paid follows for | the services rendered by them for mak- ing the assessments of property in the several counties of the State towit First, for each assessment of per sonal property including assessment covering poll tax only made by him. i whether made on list submitted by per sons required pS ldN or DN the assessor on information secured by himself the assessor shall be paid twenty cents.
 Second. for assessing the real estate | in each congressional township he shall be paid twelve dollars, In case of frac- ] tional townships. he shall be paid thirty 1 three and one-third cents for each sec tioa or fractional part of section of 1 more than forty acres
 Third. for assessing real estate in . cities of more than forty thousand in hahitants according to the last Federal census. he shall be paid for each city | ward one hundred and twenty-five dol
 Fourth. for assessing the real estate i in cities of more than ten thousand and : less than forty thousand inhabitants, i according to the last Federal census. ! he shall be paid for each city ward one | hundred dollars.
 Fifth for assessing the real estate of each city of the second class and each city of the first class whose popula- ton did not exceed ten thousand in habitants, according the last Federal census he shall be paid fifty dollars for each city ward.
 Sixth. for assessing the real estate In each incorporated town whose popula- tion exceeded one thousand inhabitants according to the last Federal census, he shah be paid fifty dollars
 Seventh. for assessing the real estate i of each town or village laid off into ! lots and blocks. whose population eX- eeeded five hundred but did not exceed i one thousand, according to the last Federal census. he shall be paid twenty 1 five dollars.
 Eighth. for assessing the real estat te ! of each town or village laid off into lots and blocks, and whose population ! did not exceed five hundred, according to the last Federal census. he shall be paid twelve dollars.
 Section l22 Each member of the 1 board of supervisors of assessments services four dollars for every day h. ! serves in the discharge of his duties as q member of said board The clerk of the board shall receive three dollars for every day he is employed.
 Section l23. The fees provided by this Act to he paid the assessor for making the assessments of his county shall he paid as follows:
 For assessing property real and per | sonal. outside of incorporated cities and ] towns one-half shall be paid by the State and one-half by the county.
 For assessing the property real and l personal, located in incorporated towns and cities. one-third shall be paid by the town or city in which the property assessed is located oue-third shall be paid by the county and one-third by the State.
 The claims of the assessor against | the county and state shall be filed and as they are filed audited and paid under section 696l Kirhy's Digest In the case of claims aeainst cities and towns i the assessor shall file his accounts against each city or town in the county court in the same manner as he now ! files his account against the county ! The county court shall audit the claims in the same manner as it audits the as sessor'S account against the county The l amount allowed the assessor by the county court against each city or town in the county shall be paid by the col 1 lector of taxes to the assessor out of the funds due such city or town, and the assessors receipt for the sum paid l shall be sufficient voucher for the 1 amount covered thereby
 Section 124 That section 701s Kir- hy's Digest, be amended so as to read as follows:
 Section 7OIS The clerk of the county court shall make out in books prepared for that purpose, in such manner as the Arkansas Tax Commission shall pre- scribe complete list or schedule of all taxable property in his county, and the value thereof as capitalized, and arrang- ed in the following form:
 Each separate tract of real property in each congressional township in his county. other than town or city property shall be contained in a line, or lines opposite the name of owner or owners sl sa9y ,,r,la