Pocahontas star herald., 1912-07-05

sion properly and effectively to carry
into operation the provisions of this
Act. Members OF the Arkansas Tax
Commission ana other officers who may
wtlfully and knowingly violate the pro-
visions Of this section shall be deemed
guilty of n misdemeunor and upon con-
Nlctluu shall be fined not less than fifty,
nor more than one hundred dollars,
Section III, Any person whose duty
II Is TO list or assess real or personal
property as prescribed by this Act and
who wilfully and knowingly fails TO
list and assess same, or who listing and
assessing such property wilfully and
knowingly fails or refuses TO make and
subscribe to the proper oath prescribed
by sections 10 and 80 of this Act shall
In either event be deemed guilty of a
misdemeanor and upon conviction shall
he fined in any sum not less than fifty
nor more than five hundred dollars.
1t shall be the duty of the assessor
or the Arkansas Tax Commission, as
the case may be, to furnish the prose-
cutting attorney of the county in which
the offense is committed the names of
all persons who may violate the pro-
visions Of this section.
Section lis. Whoever being an as
SCISSOR a member Of the board of super
visors of assessments or a member of
the Arkansas Tax Commission accepts
a list or return from n person required
by this Act to make same and who
that the person making such return
take and subscribe to the proper oath
as prescribed by this Act shall be deem
ed guilty Of a misdemeanor and upon
conviction shall be fined in any sum
not less than fifty nor more than five
hundred dollars and shall forfeit his
office.
Section 119. In addition to the other
remedies provided by this Act for the
prevention and punishment of any viola
tiOn of the provisions hereof and of all
orders of the Tax Commission the com
mission may compel compliance with
| the provisions of this Act and of the
| orders of the commission by proceedings
! in mandamus. injunction or by other
| appropriate civil remedies, by suit in
| situated in the name of the State OF
| Arkansas on relation of the Arkansas
| Tax Commission.
| Section 120 Any provision in any
| mortgage deed of trust or other similar
| instrument whereby the mortgagor or
| obligator binds himself to pay any tax
| that may be assessed against the holder
! or owner of the note or other credit Sc
| 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 be
null and void and such provision shall
not be enforceable in any court of law
or equity in this State.
| Section l21 The assessors provided
| for by law shall be paid as follows for
the services rendered by them for max
| 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.
| whether made on list submitted by per-
| sons required by law or by 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
three and one-third cents for each sec
tion or fractional part of section Of
more than forty acres.
Third, for assessing real estate in
cities of more than forty thousand in
! habtants according TO the last Federal
ward one hundred and twenty-five dol
| lars.
Fourth, for assessing the real estate
| in cities of more than ten thousand and
less than forty thousand inhabitants,
| 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-
| tion 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 shall be paid fifty dollars.
Seventh, for assessing the real estate
| of each town or village laid off into
lots and blocks, whose population ex-
ceeded five hundred but did not exceed
one thousand, according to the last
! ha uI, ho no VIZ
| five dollars.
Eighth, for assessing the real estate
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 122. Each member of the
| board of supervisors of assessments
shall receive as compensation for his
! services four dollars for every day he
! serves i'm the discharge of his, duties as
a member of said board. The clerk of
the board shall receive three dollars for
| every day he is employed.
Section 1913. The fees provided by
this Act to be paid the assessor for
making the assessments of his county
| shall be 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.
| II OF dSSeSSluB lnt property, real dllu
personal located in Incorporated towns
and cities, one-third shall be paid by
the town or city in which the property
assessed is located one-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
\ audited and paid in the same manner
as they are filed. audited and paid under
section 1851, Kirby's Digest. In the
case of claims against cities and towns,
| 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
SCISSORS account against the county The
amount allowed the assessor by the
county court against each city or town
! in the county shall be paid by the col
| lector of taxes to the assessor out OF
| the funds due such city or town, and
| the assessors receipt for the sum paid
| shall be sufficient voucher for the
amount covered thereby.
Section 124. That section 701S Kir-
| bys Digest, be amended so as to read
as follows:
Section 7O1S. 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 ell
! taxable property in his county, and the
value thereof as equaliZed, 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
| arranged in numerical order.
| Each separate lot or tract OF real