Pine Bluff daily graphic., 1912-06-22

i'ltusell or TOT another person. firm company or corporation, has moi naJa a full, fair and complete list thereof ar las Ed'ued any property al less than it's
 true ana fiii Ealue in money. lie shall eHamine such person at lenEtb under "it Il. IL" may also call before him nnt, other persons haFing knowiedge of the property of the partF whose asspssnant IS questioned. and examine such l,s,.sons uh''"F oath WitH respect L. such Droo- erty. i''P
 IT, after making such Inyoytfqation or at any time before tL,. t,y-f,.,i'' ,t-
 l,r''ed oFer to the board oi supervisors 9f assessments, after tho lsS..ss.-o,sr,T
 mas been made tine assessor is of me "PlhIoh rom SUCh evidence as mn. ha
 H,lS'oNer'd by him that the party mak- Ing the list has omitted an,. itc,ag ar llaS listed any real or personal prnf.rtt- below its true and full value in money
 II AitiI n" his duty to ignore the yalu,. tI"n ,n, as returned and asaeSs such ofait- ,e" Items or such parcels uf Teal rS- ,2te at its true and full value in money; ItheWlSe if shall be his duty fe raise tnt valuation of any real or persunal property which may have been under Ia!ued bN the person liatag it. ro it's tfne and full value in money. in ease however tn" assessor shall change the Nalnatloh of the property of any person us flAed by the person Himself he stau HotlfN such person in writing or such change, such notitiratton shah he made before the second Munt'ay in Au- gust of tue year for which the asspss-- htent is lnadr
 'tio" 5&. Each person required by 1n'S, Act l." lt%t property for taxation 9,a t+i,fAI of ,, himself or agent. attend at "he of the places in the proper. town SilP fixed hV the assessor for rnaltincr ;{3StSSInehtS in sueh township and list tht property. r"al and personal by this .5'f ftIHIr"d. If any person shall fail t2 70 attfad itt onr of such places and is5 Che property, h~ may appear before inc |.SStSSu' at som" other place in the county within ten ,ltys after the last | SutH township and make the list or liStS required of him by this Act Should ,"" person not appear before the as- frSS"t ana make the list Within ten days he Siall be ,lrcned to be q delin- |uehl tnd T penalty of one dollar half t4' 4 "hn3l SGall go to the assessor and tiI' "'irf h2lf to the common school 5"ihi Sf'a1 tt once accrue. The as SrSS"r shaIl. us soon as practicable r4ttil't ny himself or deputy. visit the "i race usual place of business or resi- '"h't Of such delinquent provided he can he f"Rnd in the colIhly and demand 2 - 3' it" pr"ptrtE required to be ,fauf1rd f"f assessment, If at such ,'ht tue list for any reason is not made 9E th" owner of the property or his agent thu assessor or deputy shall make out the list on his own view or on inc Sf'>, St !nt"fInatIon he can obtain. and for t'at purpose h" shall have the right to t'ttf upon any lands and make any ex- .t'h'ta tohS necessary and summon be- ] t"Ie h'm and examine any persons
 
 person owns property in two or more lpNhshlps in a county ne may either tn , person or hy agent appear before the assessor in any one of the town ships in the county in which he has property situated at the regular tirrs and place fixed by the assessor for as se.slmG the property of such township ana list all the property owned by him Ill the county
 Section 5l If any person after de- lnand duly made by the assessor or l j.l..,l this Act shall refuse to make the re luired list and swear to same. the property which ought to have been listed shall be assessed at it's trlle and full value III money and for the failure of the taxpayer to make the assessment a penalty equal to fifty per cent ct the total taxes on the property for that year small be assessed against it. and ,pon the property of any delinquent whom the assessor or his deputy is unable to ; find there shall be assessed an amount taxes thereon.
 Section 55. Whenever it shall be l round by the assessor the board of supervisors of assessments or fine Ark
 ansas Tax Commission. that any person who has made and filed a list or return
 as provided by this Act has with intent | to evade taxation wifully omitted to l 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 q penalty equal to fifty per cent i 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 the Ark- kansas Tax Commission, as the case may be. and show that the omission was not done with intent to defraud. l If satisfactory showing is made the penalty shall be abated.
 Section 56. If any person required to list property for taxation shall have been prevented by sickness or absence property as by this Act prescribed. such person or his agent having charge of such property may at any time before he making out of the tax-books by the county clerk, make out and deliver to the assessor of the county statement )f the same as required by this Act, and the assessor shall in each case make 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. out no such statement shall be received oy the assessor from any person who shall have refused or neglected to make oath to his statement when required oy the assessor under the provisions of lthis Act. nor from any person unless ne 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. l the assessor the required statement when called upon for that purpose. Any 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 57. 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 than twenty five thousand population as shown by the last Federal census .l ,I,aI iSf nf thrao oers; 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 Der. the other members shall be ap- pointed by the governor Said appoint ments shall be made before the first