The Sentinel=record., 1912-06-20

Y 70 meet and organize on such dat theFhaffnr aE may be namea by the AT kansas Tex Coufnisslon.
 Section ba ft shall be the duty O each school board. provided th
 same is called for at any time h
 fhe aSsessof or board of supervisors O
 sfssnents to furnish the assessor Q
 board as the case may he. a sss=s Sf n
 tnxnnfnFs ia such school district
 shall further De the duty of each mem
 per or the school board to furnish an
 intormation with respect to the valu
 or property in bis district of which h
 may be ita possession when the same I
 demanded by the assessor or board O
 supervisors Of assessments or an
 member thereof.
 Section SO When the board of sup
 erNtaors of assess Sments shall have per
 formed the dAties imposed upon 1t b,
 section 61 of this Act if shall adiouri
 10 meet the first day of Iuiy following
 or on the second day provided the frs
 day shall fall on Sunday. The chair
 man of the board shall have power C
 call the board together at an earlie
 date provided a majority of the mom
 hers request him to do so in writing
 StRtfnE in the request tho reason foi
 such call and the business to be per
 formed at such meeting
 Section Gi The assessor shall ap
 point as many deputies as In his opiniof
 may Dc necessary to enable him tf
 properly assess the property of the
 county. The appointment of each depu-
 Y shall be subject to the approval of
 the board of supervisors of assess
 ments and no Derson shall serve us
 deputy assessor whose appointment has
 not been confirmed by the board The
 appointments of deputy assessors shall
 be passed upon by the board at the
 session held on the first day of Febru. afy, or at the first called meeting held
 thereafter
 
 of asscssments shall have power and 't IS hereby made it's duty to remove any deputy assessor who does not per form his duties in the assessing of vacancy as deputy assessor shall be filled hS the assessor in tho same man. ner as the appointment was originally made.
 Section gs. Deputy assessors appoint eH under tfis Act shall attend at such piaces as may be required by the as sessor and shall perform such duties in the receiving of lists ana assessing property as the assessor may direct They shall have power to administer the oath to persons listing property and to do and perform all things the assessor Is by this Act required and em- to do.
 Section 6s4 The board of supervisors of assessments shall meet on the first day of July of each wear for the bur- pose of equalizing tho assessments of real and personal property Of the county. Eetfsra entering HnGn fhe discharge of their duties cacs member Of the board shall take and subscribe to the follow Ing oath:
 ....,................. do soiemnly swear that I will perform the duties of member of the board of Of assessments of - County as tho law directs. that I win examine carefully into all of the as rcssments of the property in said nountys that will raise the assessed valuation or all property in said county how assessed below its true and fnil value in money to it's true and fnll valne m money, that I will reduce the assessed valuation of all property now assessed above it's true and fuii value 70 money to it's true and fliii value in money; that l will equalize the assess neufs Of the county on a basis of the true and full value in money; that in the assessments of the county Will not use any other or different hasis of valuation than the true and full vaiue Tn money of all the property of the county, and that I will in all things faithfully observe the law in the dis now about to enter as member of ments.y
 Section e5. If any person shall be- gm any new business of any kind in any district or town in the county after he first day of February. and before the first day of October, 1t shall be the duty Of the assessor to assess such new business in the same manner as he would have done had such business been in existence at assessing time If such new business shall have been as- sessed by the assessor before tho first day of July fl shall be included in the regular assessment rolls submitted as hereinafter provided by tho assessor to the board of supervisors of assessments if such assessment be made between the first day of July and the first day of September. it shall be submitted to the board of supervisors of assessments to be passed upon by it along with the other assessments of the county. Prop erty Tn any way overlooked by the as- sessor. or omitted from the assessment at the regular assessing time. shall he ussrHssssi III inc same iuHtitfer as ir nrop- ertN put Into new business No per sou shall be compelled to pay taxes twice on the same property for the same year. Money invested in | new business after February first. and included in the regular assessment of the person owning fl on February first shall not be included in the assessment of new business begun after assessing time.
 section 66 The assessor shall on or before the first day of July make out in tabular form In a book prepared for the purpose, statements of the names of the persons. firms. companies and corporations whose lists he has taken and whose personal property he has as sessed showing the political township or ward residence and also the post- office address of each Names shall be in alphabetical order and bv school districts. There shall be listed In each school district all the personal taxable therein In cases where towns and school districts are not coterminous and the school district Includes territory not included Tn the town there shall be two statements arr ranged in alphabetical order with respect Io the names of the taxpayers, one of xhtch shall incluhe the names of the Ia axpayers residing in the town and the other of which shall include the names 1f the taxpayers residing without the loun hut in tine school district The assessors books shall also contain columns with appropriate headings in which to enter opposite the names of he taxpayers the value of the several siasses or personal property required 'y law to he listed. Each list taken y the assessor shall be entered upon he books separately and the assessor shall enter opposite each name in the aroaer column. the value Of each of the several classes of property listed There mall also be q column in which to en- ef the total Of all property listed by he taxpayers and the assessor shall I .ntcr the proper amount in said columns said books shall also contain q column n which to enter the valuation as saualized by the board Of supervisors ,f aseessments likewise column in which the county clerk shall extend the seth1tl9ii as eeuaiized py the Arkan- saS Tax Commission. Said books shall se ftted with the county clerk by Sep Iember First
 Section s7 The real and personal tax books and All the lists and returns 5y this Act shall he turned over bv the EAeASor 10 the hoard Of etipervtso~s of