The Nevada County picayune., 1912-07-05
money, and not at what it would bring | at auction or forced sale. 50 help me

Assessor"
 sworn to and subscribed before me
 this ....... day of .......... ,lsl;.
 Section 7S. The assessor shall prepare
 a recapitulation by school districts or
 the personal property in each district
 Said reorganization shall show the az gregate value of each of the several classes of personal property in the dis l trict and the total value of all the per
 sonal property therein. and the total l value of the several classes of per
 SOnal property and of the personal ] property in the county. Likewise the i reorganization shall show the total
 value of the real property in each school i district.
 | Section 79 The board or supervis- ors of assessments sitting either as an l equal ization board or as board of re- vision and appeals shall hold it's meet | ings at the court house at the county seat unless better to facilitate the work
 it shall be deemed advisable to hold sessions in other places 1n lae county
 The minutes of the proceedings of the
 board shall show at what places the session of the board is held.
 Section so. At the same time the as sessor files with the county clerk the records prescribed by sections 66 and 77 hereof he shall prepare an abstract of the assessment rolls of his county as provided for in section 7S hereof. and forward 1t to the Arkansas Tax Comm ission Such abstract shall be
 
 hv the Tax Commission and shall give the information asked hv the commission under the various subjects fully and completely as required
 If anv assessor shall refuse or neglect to prepare an abstract of the assess rnent rolls of his county and forward
 the same to the Tax Commission as re- ruired herein. he shall forfeit his office and all fees to which he is entitled for making the assessment of said county. nf Act approved May 12. 1909. shall be amend
 ed so as to read as follows:
 Section II. It shall he the duty of the commission and it shall have power and authority:
 l. To have and exercise general and complete supervision over the assess rrert and collection of taxes including avc'se. franchise inheritance and liquor license taxes. and the enforcement of the tax laws of the State and over the several county assessors. tax collectors board of supervisors of assessments and other officers charged with the assess nent and collection of taxes in the l several counties of the State to the
 ard that all assessments of property in thc State shall be made in relative pro nortion to the inst and true value there af in substantial comnliance with the law and all taves due the State and it's se~era1 agencies he collected
 9. To confer with and advise assoss- ors and boards of supervisors of assess | sarv instruction and directions to as sessors and boards of supervisors of assessments.
 3 To direct proceedinps actions and n~osecut ions to he instituted to enforce the laws relating to penalties incur red for violating the laws relating to the assessment of property and col'ec- tion of taxes: also to direct prosecutions to he instftutpd arainst persons ana oeonts or officers of corporations for
 failure ar neglect to comply with the provisions of the statute governing the return. assessment and taxation of
 -rouerty: also to cause complaints to be
 wade in the proper courts looking to ths removal from office of assessor and r'7o-rhars ar tho board Of supervisors of
 assessments for any official misconduct or neelect of duty of which such officers may he guilty.
 1 TO require the Attorney General and the several prosecuting attornevs of the State to assist in the commence
 -nert and prosecution of actions and pro ! reedings for penalties forfeitures. over 1ue and unpaid taNes, removals and pun ehmcats for violations Of the laws of 1 the State in respect to the assessment and taxation of property. or to repre- | sent the commission Tn any litigation
 n which it may become involved in the | discharge of its duties
 ! To require assessors. county clerks 1 elorks of thes circuit court collectors l and other county and state officers to | report information as to the assess 1 nent of property. collection of taxes l receipts from licenses and other sources ! the expenditures of public funds for all purpoSes and such information as may l 70 needed or deSirsd in the work i'm 1 ansed upon the commission by this Act SUch information to he furnished upon ! such forms and upon such blanks as the commission may prescribe
 6. To make anl prosecute SuCh re- search and investigation as to the detaile properties of corporations. the business, UcOmp. reasonable expenditures. net | .arungs and true values of the fran | ehiseS of all public service corporations 1 foinc business in this State as will eu= l 7ble the comm issiou to ascertain fair md eduitable basis of assessing same l na of making and recommending proper 1 'eg station tn the LegtsIature from tim | t0 time and 10 direct tue local assess | ng officers in assessing such proper 1 tics.
 | TO require individuals firms and | -orrorutf tfo,Fs to furnish iuforruatfou con
 .""'riur their capital funded or other | lchts. current assets and liabilities valHe 1 v proncrtN. gross and net earnings | 'Doratina and other evrenseS. taxes and | ttner charges and such other facts as | 0av be neefftil and desirable to en- | 'hle the commission ta ascertain the 1 'alue and relative burdens of taxation i gorne by all kinds of property in the | State
 l g. To cause the dispositions of wit "esses residing within or without the | St1te. or absent therefrnm. to be taker l 'NoU notice te the Interested parties in l ''k" manner as dispositions are taken in l 0iVil actions pending i'm the circuit or l 'hancery court in any matter which
 tue commission shall have authority to ! 'nvest"ate and determine
 To inVestigate the tax systems of i 'ther states and countries and ta formH- l late and reeero mend such Legislation as | may he aoo~1e7 evpedient to prevent | 'vasion of the assessment and tax laws | and to secure just and equal taxation l throughout the State
 TO, To prescribe and prepare all | necessary interroEatories and questions | to be answered by taxpayers and persons | 0f each county, and tho forms upon i which the lists prescribed by this Act l 1re to he made.
 II, To consult and confer with the | Governor and Attorney General of the 1 state upon the subject of taxation. ad- i niuistration of the laws relating thereto l and the progress of the work of the | 8ommis ssion. and to furnish said officers i rom time tn time such Information and | assistance as they may desire 12. To transmit to the Governor and | to each member of the General Assem- 1 hlv, thirty days before the biennial ses- | sion of the Legislature. the report of | the commission covering the subject of 1 2 assessments and taxation in the State i t0Ccther with such measures as may be