Sharp County record., 1912-05-31

Section A. The personal property of
minor and every person under guard
ianShip other than minor shall be listed
at the place where the property is To-
Gated provided, that all moneys, credits
Investments in stocks and bonds of such
persons under guardianship shall be
listed at the place where the guardian
or curator resides,
Section As. Personal property in the
hands of an assignee, receiver, trustee
in bankruptcy or other court officer
shall be listed and taxed at the place
of listing before the appointment OF
such assignee, receiver trustee or other
officer,
Section 46. When any person shall
settle, or any association or corpora
tion shall organize in any county OF
this State and bring personal property
therein after the first day of February
and prior to the first day of October
in any year, it shall be the duty of the
assessor to list and return such property
for taxation that year, unless the owner
thereof shall show to the assessor under
oath, and by producing a copy of the
assessment, duly certified by the proper
officers of State or county in which
said property was assessed. that the
same property has been listed for taxa
tion for that year in some other county
in the State, or in some other state or
territory of the United States. If such
property is brought within any county
after the assessor has made his returns
for that year to the county clerk the
assessor shall at once assess such prop
erty and return the same to the county
clerk, and the same shall be entered by
the county clerk on the textbooks and
collected as in other cases.
Section AZ. If any person of this
State, after his personal property has
been assessed and before the tax thereon
is paid. shall sell all of the same and
cot, ,ttff fi1ia ont tn
thereon, the tax for that year shall be
q lien on the property so sold. The
one owing such tax shall be ciVilly
liable to any purchaser of such property
for any taxes he owes thereon, but the
property so purchased shall be liable in
the hands of the purchaser or purchas-
ers for such tax; provided. however, II
the property be sold in the ordinary
course of mercantile trade, it shall not
be so liable in the hands of the pur.
chasers,
Section As. If the property of any
taxpayer be seized by legal process SO
as not to leave sufficient amount eX-
empt from the levy and sale to pay the
taxes, then the taxes on the property OF
such taxpayer shall at once fall due
and be paid from the proceeds Of the
sale of the property so taken on such
process, in preference to all other claims
against it,
Section 40, When any person Is about
20 remove his property from the State
after the same has been assessed and
before the taxes thereon have been paid
without leaving sufficient remaining for
the payment Of the taxes thereon, the
tax shall at once become due and pay
able, which fact shall be determined by
any court of competent jurisdiction In
an action brought in the name of the
State for the use OF the county, against
the owner or reputed owner of such
IL, ,t.l. al .vAa
Judgment thereon, and enforce the
same by execution. Attachment may
Issue as in other cases, but without
bond and It shall be enforced as in
other cases.
/ Section, SO, If property subject to
taxation be sold, seized or attempted to
be removed as provided in sections A.
IS, and 40 Of this Act, before the county
Clerk has turned over the textbooks for
that year TO the collector, then If the
assessors books be in the assessors $
hands, he shall furnish the collector
the assessment OF that person; but If
the party has been assessed and the AS
SCISSORS books be In the hands Of the
county clerk, then the county clerk shall
furnish to the collector the assessment
Of that person, and the collector shall
at once levy on the property so return
ed TO him the percentage of tax levied
In that county for the previous year
and collect the same as in this Act
provided Should the percentage thus
collected exceed the rate levied for the
current year such excess shall be re-
turned to the person entitled thereto
by the collector upon the order Of the
county court
Section Of. In case OF doubt as to the
listing of personal property, or where
II cannot be listed as In this Act pro-
vided, II between places in the same
county, the place OF listing shall be de-
termincd by the board of supervisors
OF assessment, ana If between different
counties, or places IN different counties,
by the Arkansas Tax Commission; and
when determined In either case shall
be as binding as II fixed by this Act
Section 52. Whenever the assessor
shall be OF the opinion that the person
listing real or personal property for
himself or for another person, firm,
company or corporation, has not made
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, lie may also call before him any
other persons having knowledge of the
property OF the party whose assessment
~ questioned, and examine such persons
under oath with respect to such prop
erty,
IT, after making such Investigation
or at any time before the tax books are
or assessments, after the assessment
has been made, the assessor Is OF the
opinion from such evidence M may be
discovered by him that the party max"
ms tho list has omitted any Items or
hos listed any real or personal property
below It's true and fun value In money,
u shall be his duty 10 ignore the Valu0-
tlon as returned and assess such omit
ted items or such parcels OF real cs-
tntc at It's true ana fun value In money;
lkowae II shall be his duty 90 raise
tho valuation OF any real or personal
property which may have been UNDER
valued by the person listing It. TO its
true ana full value In money, In case,
however the assessor shall change the
valuation OF the property OF any person
ns flSod by the person himself he shall
notify such person In writing of such
ohnngc, such notification shall be
iAHde hotoro the second Monday In Au-
Lunt or the year for which the ossess'
mont iH made
Section 90, Each person required by
thia Act TO list property for taxation
rhall by himself or agent attend at
one of the places IN the proper town
snip, fixed by the assessor for mnklnS
assessments In such township ana list
tho property roNl and personal by this
Act REQUIRED, IT any person shall fail
70 httehu Nt one OF such places and llat
the property he may appear before the
hssessor nt some other place In the
county within ten days after the last
day fixed FOR making the assessment IN
such township ana make the liSt or
llpts required OF him by this Act, Should
tho person not appear before the az.
nosnor ana make the list within ten