Pocahontas star herald., 1912-06-21

penalty equal to fifty per cent of the total
taxes on the property for that wear
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
taxes thereon.
Section 55. Whenever it shall be
found by the assessor, the board Of
supervisors OF assessments or the Ark
ansas Tax Commission. that any person
who has made and filed list or return
as provided by this Act, has with intent
TO evade taxation wilfully omitted to
list 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 a penalty equal to fifty per cent
Of the total taxes on the item for that
year shall be assessed against it, Writ
ten or printed notice of such assessment
and penalty shall be given the taxpayer
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 satisfactory showing is made the
penalty shall be abated
Section Sc. 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 textbooks by the
county clerk, make out and deliver to
the assessor of the county n statement
of the same as required by this Act
and the assessor shall In each case
make an entry thereof in the returns
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 such statement shall be received
by the assessor from any person who
shall have refused or neglected to make
oath to his statement when required
by the assessor under the provisions of
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
was prevented by sickness from giving
the assessor the required statement
penalty that may have in the meantime
accrued under the provisions of this
Act shall, If the assessment is made as
herein provided, be abated
Section 81. 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
as shown by the last Federal census
said board shall consist of three mem
bers; in counties Of more than twenty
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
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
ber, the other members shall be ap-
pointed by the governor. Said appoint
ments 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 certificate of ap-
pointment to the member he appoints
and the governor certificates to the
members 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
shall be deemed to have vacated the
office and shall be summarily removed
by the officer appointing him. Vacan-
cies shall be filled by the county Judge
or the governor, whoever shall have
made the appointment originally of the
menDtT III lHe year 1911
the appointment of members of the
board of supervisors of assessments
shall be made within thirty days after
the passage of this Act
Section S. The board shall meet in
the court house at the county seat in
each county on the first day of Febru-
airy of each year and organize by elect
ing one of it's members chairman; the
county clerk or deputy selected by him
shall be clerk of the board. Before or
ganizing each member shall take the
oath of office prescribed by section
twenty, article nineteen of the Consti-
tuition of Arkansas.
If for any reason the board shall
fail to meet and organize on the first
day of February it shall be lawful for
1t to meet and organize on such date
thereafter as may be named by the Ar
kansas Tax Commission.
Section SO. 1t shall be the duty of
each school board, provided the
the assessor or board of supervisors of
assessments, to furnish the assessor or
board as the case may be, list of the
taxpayers in such school district 1t
shall further be the duty of each mem
Der of the school board to furnish any
information with respect to the value
Of property in his district of which ne
may be in possession when the same is
demanded by the assessor or board OF
supervisors of assessments or any
member thereof.
Section 60. When the board of sup
ervisors of assessments shall have per-
formed the duties imposed upon It by
section 61 of this Act it shall adjourn
to meet the first day Of July following.
or on the second day provided the hrst
day shall fall on Sunday. The chair
man Of the board shall have power to
call the board together at an carrier
date provided majority of the mem
bers request him to do so in writing,
stating in the request the reason Tor
such call and the business to be per-
formed at such meeting.
Section 61. The assessor shall ap-
point as many deputies as in his opinion
may be necessary to enable him 70
properly assess the property OF the
county. The appointment of each depuc
ty shall be subject to the approval OIL
the board of supervisors of assess
ments and no person shall serve as
deputy assessor whose appointment mas
not been confirmed by the board The
appointments of deputy assessors shali
be passed upon by the board at the
session held on the first day OF Fepru,
ary, or at the first called meeting heiu
thereafter.
Section GO. The board of supervisors
OF assessments shall have power ana
1t is hereby made its duty to remove
any deputy assessor who does not per-
form his duties in the assessing OF
property as this Act provides, ana any
vacancy as deputy assessor shall pe
filled by the assessor in the same man
ner as the appointment was originally
made.
Section 63. Deputy assessors appoint
ed under this Act shall attend az such
places as may be required by the as
SCISSOR and shall perform such duties
In the receiving of lists and assessing