The Sentinel=record., 1912-06-20

# 1iaf at the first annual school meeting & Al inc district after the passage of this & Al three school directors shall be elect Al 10 hold office one. two and three z vrars respectively; and, provided further # when a new school district shall have A been formed under the provisions of this srt three electors shall immediately be slerted by the electors or the new dis friet and shall hold their office for one X saar two and three years respectively and until their successors have been # elected and qualified as herein provided section ii2. Section 7e7l. Kirby's Di.
 rest shall be amended 90 as 10 read as Section 7s7l. On the fourth Saturday in October each year there shall be held & an election at the usual voting place In each ward of all incorporated towns and effies organized Into single or snec!al ! sehool districts for the election of 1.-two directors who shall serve for three years and, until their successors are voter. in addition to the name of the nerson voted for as director shall have written or printed on 1t for tax" or against tax. and the rate the voter Il tovvns and cities of the second class the election may be held at one or more of the voting places therein, and not in each ward. if the board of directors shall so direct by notices posted in three pub z ic places In said city or town ten davs \ before the election designating the place E Or places st which said election shall De held.
 section 1l3. It shall be the duty of the county clerk to furnish annually to the assessor all necessary blank lists for assessing the real and personal E property az required by sections le, iS l9. 20. 2l, 22. 26, and 27 hereof said blank lists to be prepared upon such forms as may be approved by the Ar kansas Tax Commission The expenses of furnishing said lists shall be allowed and paid by the county court as is now provided by law for payment of county ordinary expenses.
 Section IA. In any ievee or drainaee district in this State whether created by general or special law in which levee or drainage tax is levied and col lected on the assessment of the prop ertv in the district as the same is made by the county assessor in the same manner as State. cohnty. munich pal and school taxes are levied and col iected it shall be lawful for the board of Inspectors. board of directors or the governing body of the district by what ever name known to meet at the usual meeting place of such body in such dis trict at any time before the first Mon iay in November 1s11 and reduce any rate of taxation which, by vote of the taxpayers of the district or by any other way provided by law for the fix ing Of such rate has been already fixed for the year 1911.
 Section 115. Whoever being a mem Der of the Arkansas Tax Commission or an assessor or a member of the board of supervisors or assessments or person whose duty it is to list value assess or equalize property for taxation shall knowingly and wilfully fail to list or return for assessment or valuation any real or personal property, or know ingiy and wllfully acceptSany list or re- turns or assessment or valuation of any real or personal property at any other than it's true and full value in money or shall wilfully and knowingly fail to equalze any real or personal property according 10 It's true and full value In money shall be fined not less than one hundred dollars nor more than five hun dred dollars and in addition thereto. if he be an officer he shall forfeit his office or position.
 Section ll6 The Arkansas -rax Com mission shall whenever called upon by any officer. board or commission. now existing or hereafter created of the State or any political division thereof furnish any data or information 10 such officer board or commission in perform. ing the duties of his or It's office, All State and county officers shall make and forward to the Arkansas Tax Com
 mission upon It's written order such
 transcripts of records or parts thereof
 and other information on file in their respective offices or in their possession
 as are deemed necessary by the commis-
 sion properly and effectively to carry
 Into operation tho provisions of this
 Act Members of the Arkansas Tax Commission and ether officers who may Wtifuily and knoWlnEiy NlDtHte the pro visions of this section shall be deemed guilty of faisdemeanor and upon con
 vlction shall be fined not less than fifty
 nor more than one hundred dollars.
 Section IF. Any person whose duty
 it Is to list or assess real or personal property as prescribed by this Act and
 who wilfully and knowingly falls to
 list and assess same. or who listing and
 assessing such property wiifuliy and
 knowingly falls or refuses to make and
 subscribe to the proper oath prescribed
 by sections l5 and 32 of this Act shall
 in either event be deemed guilty Of 4
 misdemeanor and upon conviction shall
 be fined In any sum not less than fifty
 nor more than five hundred dollars
 It shall be the duty of the assessor
 or tho Arkansas Tax Commission, as
 the case may be. to furnish the prose-
 cutting attorney of the county fin which
 the offense is committed the names or
 ali persons who may violate the pro-
 visions of this section.
 Section 11S. Whoever being an as-
 sessor a member of the board of super
 ylsOfs of assessments or member or
 the Arkansas Tax Commission accepts
 list or return from a person required
 by this Act to make same and who
 Knowingly and wilfuily falls to demand
 that the person making such return
 take and subscribe to the proper oath
 as prescribed by this Act shall be deem
 cd guilty of a misdemeanor and upon
 conviction shall be fined in any sum
 not less than fifty nor more than live
 hundred dollars and shall forfeit ms
 office
 Section ll9 In addition to the other
 remedies provided by this Act Tor the
 prevention and punishment of any viola,
 ton 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 or 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 or
 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
 oblgator binds himself to pay any tax
 that may be assessed against the holder
 or owner of the note or other credlt se-
 cured by such mortgage or deed of trust
 because of such note or credit secured
 by such mortgage or deed of trust be-
 eause of such note or credit shall oe
 null and void and such provision snail
 not be enforceable in any court of law
 or equity in this State
 Section fef The assessors provided
 Tor by law shall be paid as follows TOT
 the services rendered by them for inak-
 Ing the assessments of property in the
 several counties of the State towits
 First for each assessment of per
 eonal 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
 ln each congressional township he shall
 be maid fWafva dalIuFq In case Of fraC-