The Sentinel=record., 1912-06-06
sAeE sEvEN

a full. fair and complete list thefeof. or | has valued any property at less than it's | 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 to the board of supervisors | of assessments after the aSsessmcut | has been made. the assessor is of the | opinion from such evidence may be | discovered hy him that the party mak- | ing the list has omitted any items or ] has listed any real or personal property | below it's true and full value in money. | it 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 l the valuation of any real or personal 1 property which may have been under valued by the person listing 1t. to It's | true and full value in money Tn case. | however the assessor shall change the | valuation of the property of any person | as fixed by the person himself he shall 1 notify such person in writing of such | change. Such notification shall be | made before the second Monday in Au- ! gust Of the year for which the assess Section B Each person required by l this Act to list property for taxation ] shall, by himself or agent atteud wat 1 one of the places In the proper town l ship, fixed by the assessor for making | assessments in such township and list | the property real and personal, by this | Act required. If any person shall fail | to attend at one of such places and list | the property. he may appear before the l 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 l tho person not appear before the as- | sessor and make tho list within ten | days he shall be deemed to be deln- l quent 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 ofilce, usual place or business or resi- ] dence of such delinquent provided he | can be found in the county. and demand | list of the property required to~~ be | returned for assessment. If at such | time the list for any reason is not made 1 by the owner of the property or his agent tho assessor or deputy shall make 1 ont the list on his own view or on the | best information he can ohtain and for 1 that purpose he shall have the right to l enter upon any lands and make any ex- | aminations necessary and summon be- | fore him and examine any persons under oath provided that if a person owns property in two or more ] townships in a county he may either 1 in person or by agent, appear before
 the assessor in any one of the town l ships in tho county in which he has property situated at the regular time , and place fixed by the assessor for l sessing the property of such township
 and list all the property owned by him ! in the county.
 Section 5t If any person arter de-
 mand duly made by the assessor or
 deputy as provided in section s of
 this Act shall refuse tc make the quired list and swear to same, the property which ought to have been listed
 shall he assessed at it's true and full value in money and for the failure of the | 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 l equal to twenty-five per cent of the a taxes thereon.
 Section 55 Whenever 1t shall be
 found hy the assessor. the board of e supervisors of assessments or the Ark 9 ansas Tax Commission. that any person
 who has made and filed list or return as provided by this Act, has with intent f to eVade taxation wilfully omitted to 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
 value, and for failure to assess said item a penalty equal to fifty per cent , l of the total taxes on the item for that , year shall be assessed against it. Writ ? l ten or printed notice of such assessment ! 1 and he may appear before the board of 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 defraud. If a satisfactory showing is made the penalty shall be ahateG
 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 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 tax-books blythe
 county clerk, make out and deliver to the assessor of the county q statement of the same required by this Act. and the assessor shall in each case make an entry thereof in the returns l 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 sWch statement shall be received | by the assessor from any person who l shall have refused or neglected to make l oath to his statement when required by the assessor under the provisions of l this Act. nor from any person unless | he shall have at first made an affidavit l that the person required to list the same
 was absent from the county without | design to avoid listing his property. or ! was prevented hy siekness fram niving l the assessor the required statement
 i,i.s-.. ::::iise.. for that .lenesse Any penalty that may have in the meantime
 accrued under the provisions of this | Act shall. if the assessment is made as l herein provided. be abated.
 Section 5T. A board Co be known IS | the board of supervisors of assessments 1 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 l said board shall consist of three mem l bers; in counties of more than twenty | five thousand population said boart | shall consist of five members provided, 1 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 real estate owner l shall be eligible for appointment on
 said board. and said board shall be ap- l 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
 meuts 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 memb&s 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 I t1s