Pine Bluff daily graphic., 1912-06-15

 listing real or personal property for I himself or for another person firm
 company or. corporation. has not made a full. fair and complete list thereof or 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 questioneo 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 0ver to the board of supervisors @t 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 mak- ing the list has omitted any items or has listed any real or perSona property below its true and full value in money, it shall be his duty to ignore the valNa- tion as returned and assess such omit led items such parcels of real es- tate at it's 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 modification shall be gust of the year for which the assess ment is made.
 Section B. Each person required by this Act to list property for taxation shall, by himself or agent, attend at one of the places in the proper town 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 assessor at some other place in the county within ten days after the last Cay fixed for making the assessment in such township ana make the list or sts required of him by this Act Should the person not appear before the as- sessor and make the list within ten Gays he shall be deemed to be q delin- uent and a penalty of one dollar. half of which shall go to the assessor and the other half to the common school 1Hnd. shall at once accrue. The as sesSor shall. as soon practicable either by himself or deputy. visit the office, usual place of business resi- "ence of such delinquent. provided he an be found in the county and demand ta list of the property required to be returned for assessment at such tune the list for any reason is not made by the owner of the property 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 "nter upon any lands and make any ex- tmlna tons necessary and summon be- lore him and examine any persons under oath; provided, that if a person owns property in two or more townships in q county he may. either | m person or by agent, appear before the assessor in any one of the town- ships in the county in which he has property situated at the regular time and place fixed by the assessor for as- sessins the property of such township and list all the property owned by him In the county.
 Section 54. If any person after de-
 nand duly made by the assessor or deputy, as provided in section 5 of this Act shall refuse to make the re- quired list and swear to 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 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
 Section 55. Whenever it shall be found by the assessor. the board of supervisors of assessments or the Ark ansAs. Tax Commissions that any person who has made and filed q list or return ! as provided by this Act. has with intent to evade. taxation wlfully omitted to lst 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 Item penalty equal to fifty per cent of the total taxes on the item for that year shall be assessed against 1t. Writ ten or printed notice of such assessment and he may appear before the board Of supervisors of assessment or the Ark kansas Tax Commission. as the case may be be and ana shoW itS that the omission If q satisfactory showing is made the 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 as by this Act prescribed. such 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 a statement of the same as required by this Act. and the assessor shall in each case make an entry thereof in the returns correct the item or items in said return made by him, as the case may require out no such statement shall be received oy the assessor from any person who shall have refused or neglected to make oath to his statement when required oy 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 to list the same
 was absent from the county without
 design to avoid listing his property. or
 the assessor the required statement
 when called upon for that purpose. Any | penalty that may have in the meantime l accrued under the provisions of this
 Act shall, if the assessment is made as
 herein provided. be abated.
 l Section 57. A board to be known as
 the board of supervisors of assessments
 shall be provided for the several coun- ties of the State. In counties of less than twenty-five thousand population ! IS shown by the last Federal census
 said board shall consist of three mem- ners; in counties of more than twenty l five thousand population said board
 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 elector of l the county who is 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 l Der. the other members shall be ap-z