Pine Bluff daily graphic., 1912-06-15
4.d and qualified.

Q v v respectively; ana plovioeu iurther,
 shen ,sa.r,ed under the provisions of this
 been lI.saa Io. electors shall immediately be
 Act t.nhv inc electors of the new dis
 electeod, o,d ~ shall hold their office for one
 trier. two two and three years respectively,
 snd l uno and qualified as herein provided
 foLr; 112 Section 7671. kirby's Di-
 ssc.bl ss sball be amended so as to read as
 follos.on follo%.s, 7s71. On the fourth Saturday
 SecuJbmr each year there shall be held
 n no1,sot;on at the usual voting place in
 sn els suard of all incorporated towns and
 ne,a ,a,a. "o organized into single or special
 dues, districts for the election of two
 Ehov,la who shall serve for three
 direco on,d until their successors are
 ysaI1ssd and qualified. The ballot of the
 sec.ou in addition to the name of the
 'v.s urson voted for as director. shall have
 peIsstt ar printed on it for tax" or
 Nrlainst Nrluirs tax" and the rate the voter
 agalnsl ageilns levied; provided, in incorporated
 deslIs' d.s and cities of the second class the
 gw;I gg,ss;on may be held at one or more of
 tne ne, ward. if the board of directors shall eaca s;rect by notices posted in three pub
 u s, unioces in said city or town ten days Ieears nc p,sth inc election designating the place
 pelv, pc nlaces at which said election shall
 Se se hs1d. p'1i's ~, '. ..,,, , ., Canf10 ..s conrtv clerk to furnish annually to .he !he assessor all necessary blank lists
 tns tns assessing the real and personal a1vonerty as required by sections 16, To 20. 21 22. 25, and P hereof. said Hank hI lists to be prepared upon such gorms gr as may be approved by the Ar tonsas Tax Commission. The expenses
 of of furnishing said lists shall be allowed
 or and paid by the county court as is now
 SSroyided Srr by law for payment of county
 pprdinary expenses.
 Section 114. In any levee or drainage district in this State, whether created Inv general or special law in which a leyee bs or drainage tax is levied and col erty in the district as the same is made by the county assessor in the same manner as State. county. munich nal 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 E meeting place of such body in such dis irict at any time before the first Mon day in November, 1911. 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 q mem her of the Arkansas Tax Commission or an assessor or member of the board of supervisors of assessments or a 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 ngy and wilfully accept any list or re- turns or assessment or valuation of any real or personal property at any other or. shall wilfully and knowingly fail to equalze any real or personal property according to it's true and full value in money shall be fined not less than one hundred dollars nor more than five hum dred dollars and in addition thereto. if he be an officer. he shall forfeit his office or position.
 < Section 11G. The Arkansas Tax Com mission shall. whenever called upon by anVf officer board or commission. now existing or, hereafter created of the State or any political division thereof. furnish any data or information to such officer. beard 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 rcspcctifn offices or ill their pos%ession. as are dJemed necessary by the commits sion properly and effectively to carry into operation the provisions of this Act. Members Of the Arkansas Tax Commission and other officers who may wilfully and knowingly violate the pro visions of this section shall be deemed guilty of a misdemeanor and upon con viction shall be fined not less than fifty, nor more than one hundred dollars.
 Section IT, Any person whose duty IS to list or assess real or persona property as prescribed by this Act and who wilfully and Knowingly fails to list and assess same. or who listing and assessing such property wilfully and KhowlnSy fails or refuses to make and subscribe to the proper oath prescribed by sections 15 and 32 of this Act shall in either event be deemed guilty of msdemeanor and upon conviction shall be fined in any sum not less than fifty nor more than five hundred dollars.
 shall be the duty of the assessor or the Arkansas Tax Commission. as the case may be. to furnish the prose cutting attorney of the county in which the offense is committed the names of all persons who may violate the pro- visiers of this section
 Section 11S. Whoever being an as sessor. a member of the board of super vlsors of assessments or q member of the Arkansas Tax Commission accepts q. iist or return from a person required Knowingly and wilfully fails to demand tnat the person making such return take and subscribe to the proper oath az prescribed by this Act shall be deem eu kullty or m1SdemeanOr and upon cQnWction shall be fined in any sum inot less than fifty nor more than five nundred dollars and shall forfeit his office
 Section 119. In addition to the other remedies provided by this Act for the prevention and punishment of any viola lioh Of the provisions hereof and of all Orders of the Tax Commission the com IMsslon may compel compliance with lne lne provisions of this Act and of the Uldefs of the commission by proceedings ,n mandamus. injunction or by other appropriate civil remedies. by suit in snluatcd in the name of the State of 1rrkansas rI on relation of the Arkansas Tax Commission
 section 120. Any provision in any milortgage. deed of trust or other similar instrlmeut whereby the mortgagor or v.nDllgator .ngat binds himself to pay any tax ss .nat may be assessed against the holder ~ owner of the note or other credit sc Sued Ssured by such mortgage or deed of trust Sycause or such note or credit secured such mortgage or decd of trust be- Sause ...e,e or such note or credit shall be s ,ui and void and such provision shall a aot De enforceable in any court of law VI equity in this State.
 section 121. The assessors provided tpa tp ny law shall be paid as follows for t,e ;ne services rendered by them for mak k .nk tRe assessments of property in the several counties of the State towit
 sFirst, for each assessment of per co,.. co,,ai property including assessment Vhs.hng V.ghnering poll tax only made by him.