The Huttig news., 1912-06-01

and value of the property which he may l be required to list. and that I will not | in any way conniVe at any violation or evasion of the law with Prospect to the l listing or valuation of any property of any kind for taxation.''
 Any assessor who fails to take the oath herein prescribed within the time 1 prescribed shall be deemed to have va cated the office of assessor. and the clerk 1 of the county court shall at once notify the Governor of such vacancy.
 Section f2. The assessor shall ap- praise and assess the real and personal l property of his county in such manner | and al 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 13. 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 1 shall devote at least three days to the 1 township. He shall fix one or more public places in each township most convenient to the taxpayers of the town 1 ship at which he shall attend for the 1 payers and assessing the property. He shall give ten days notice of the time and place at which he shall attend by post l ing at least six printed or written mo- l township. He shall provide himself I 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 1 property. shall attend at the time and place provided by section I3 hereof. and | make and file with tine assessor complete nT II c nF rfx ha ic, rod I to list.
 Section 15. For the years 1911. 1912. and 1913. and thereafter each odd num- 1 bered year, real estate shall be assessed l. sessed at it's true and full value in | money Each person required, under l section If of this Act. to list property shall attend at one of the places in the 1 township in which the real estate to be assessed is located. fixed by the as- 1 sessor and shall. under oath administer l ed by the assessor or his deputy. fix the value of each parcel of land owned He shall also if the assessor demand 1t. fix the value of the timber on any l tract or land. also the value of any mines. mines minerals, fossils. auarries, springs. or anything else on the land that gives special value.
 If the surface of the land is held by one person. and the coal. iron or any | other minerals, minera. water gas or
  or 1T the timber located on the land Is held by another person. the estate there | Tn or each and the relative value oi their respective interests. shall be ascer tained by the assessor and each interes shall be assessed separately. Section 16. Every merchant shal
 make and file with the assessor a lis
 in which he shall set forth distinctly ,t l. The average value of merchandis carried in stock during the year i'm
 mediately preceding the first day o Ha in uyni nio1 fha a c sessment is made: if he has not been il business for year then he shall talk tho average value during such time ht has been so engaged. if he be commence ing business then he shall take the value | of the merchandise in stock at the time l of the assessment. No deduction shall goods carried have not been paid for All goods carried on consignment shall l be included.
 2 The value of credits as defined in paragraph 13. section 5, hereof. belong ing to him and pertaining to said bus- hess on the first day of February of the year for which the assessment was made.
 g. The value of the furniture and i fixtures used in said business.
 i. The value of money. including l bank deposits or deposits with other merchants in or out or the State on February first
 B. The value of all horses. mules l i cantile business
 g. The value of a.i wa-ons. carts or otter vehicles employed in sai busi- ness
 2. The value of all other personal ] property. not falling W thin tho class Of one of the above items employel in said mercantile business.
 Section r. Every person or com 1 pany engaged in the business of recev- ing property in pledge, or as security for money or other thing advanced u rawner CT pleisor. shall annually at the time by tn Act prescr bel for the as- sessment of personal property. return. | under oath. all property pledgel to anu held ty him as a rawnbrokev. to the as seSsor of the proper c1unty, who shall list and assess the same u such pawn broker at it's true and full value. Pa VII 1 brokers shall make return on the lists l prescribed by law for merchants.
 Section IS. Every person eneagei in l the manut featuring bushes shall ma'se and file with the assessor Est in which he shall distinctly set forth:
 I. The average value of al material s purchased. received or ot erwise held for the purpose of being used in whole or in part in any process of manu 1 tacture. said average value sHall be for the year imme iiately prece ling t'ae first day of February of the year for which the assessment $ made.
 2 The average value If all fin'sse products carriei the year imme ate y preceding the first day of February O. 1 the year the assessment s ma le.
 3. The value of al, engines. boilers | and other machinery. implements O. 1 tools used in such manufacturing bust ness on hani the first S~y of Fehruat Y 1. The value Of cred ts as aeaneI by paragraph B. section 5. hereof. carrie ] | on the books Of said mann -artlrtn , l business the tifst day of February the year the assessment is made
 o. The value of morey on hand or deposited in tanks or with other persons in or out of the State the first day Of February.
 6. The Salue of office furniture and 1 fixtures and sue other furniture and | tx lures as may belong 10 the business 7 The value of the live stock be- 'onrirg to said business or being used thoreir
 S. The value of all wagons. carts or 1 other vehicles used in said business or . Selorfir~ to 1t.
 1 The value of ali other personal l property not falling within either of the above classes being used in said busl- ness
 Section 19. Every lawyer, physician, 1 dentist surgeon, chemist veterinary surgeon, architect abs,racter of titles | contractor of any kind, or civil engineer of any kind shall make and file with l the assessor a return wherein he shall | distinctly set forth:
 l. The value of all books on hand. l 2. The value of all instruments of | every kind belonging to him.
 3. The value of all office furniture
 Tha xyo1tt Afn