The Harrison times., 1912-06-08


any kind for taxation"
Any assessor who fails to take the
oath herein prescribed within the time
prescribed shall be deemed TO have va.
Gated the office of assessor. and the Clerl
OF the county court shall at once notify
the Governor of such vacancy,
Section 70. The assessor shall ap
praise and assess the real and persona
property of his county IN such manner
and at such time as this Act shall pre-,
scribe. He shall appraise and assess
all property subject to taxation in his
county except such property as the law
may make II the duty Of the Arkansas
Tax Commission 10 appraise and as,
sess.
Section 49, Each assessor Shall as.
| sess the property of his county between
day of July each year For the pur-
pose Of making said assessment he shall
visit each township in the county and
| shall devote at least three days to the
work OF assessing the property or each
township. lie shall fix one or more
! public places in each township mos
| convenient TO the taxpayers OF the town,
ship at which he shall attend for the
purpose OF taking the lists OF the tax
payers and assessing the property. He
| shall give ten days notice Of the time and
place at which he shall attend by post
| ing at least six printed or written no.
| tees in as many public places in each
! township. lie shall provide himself
with blanks rs hereinafter prescribed
for taking the list Of the taxpayers.
Section ID. Every person who owns
! or controls property OF any kind OF
who Is by this Act required to assess
property, shall attend at the time and
place provided by section 13 hereof, and
| make and file with tho assessor complete
| ne ha y
| to list. ...y
Section IS. For the years 1911, 1912,
| and 1913, and thereafter each odd mum
! Dered year real estate shall be assessed
| each parcel of real estate shall be as
sessed at It's true and full value In
money, Each person required, under
section II of this Act, 70 list property
shall attend at one Of the places in the
township In which the real estate to be
| assessed is located, fixed by the as
SCISSOR and shall, under oath administer
| ed by the assessor or mis- deputy, fix
the value Of each parcel Of land owned
| by him or which It is his duty TO list,
lie shall also, If the assessor demand
It, fix the value Of the timber on any
tract OF land also the value OF any
| mines, minerals, fossils, QuarrlCS,
! springs, or anything else on the land
that gives special value
IL the surface Of the land is held by
one person, and the coal, iron or any
other minerals miucru water gas or
oil undor the surface by another person,
or II the timber located on the lana "a
Fheld by another person, the estate there
IN OF each, and tho relative yaluo Of
their respective interests, shall be asncr-
tulncd by the assessor ana each interest
! shall be assessed separately
Section G. Every merchant shall
make ana file with tho assessor a list
IN which he shall set forth distinctly;
], Tho average value Of merchandise
carried IN stock during the year I'M
modiatoly preceding tho nrSt day Of
| February OF the year IN which the as
sessmcnt 10 made; II he has not boon in
business for year then no shall take
tho average value during such time ho
has been so engaged; II ho DO commence
ing business then he shall take the value
Of the merchandise In stock Nt the time
Of tho assessment No deduction shall
be allowed because any part OF the
goods carried have not been paid for
All goods carried on consignment shall
be included
2, Tho value OF credits ns defined In
paragraph 49, section 3, hereof, belong
ing to him ana pertaining 20 said busIs
ness on the llrSt day Of February Of the
year for which the assessment was
made,
3. The value Of tho furniture and
fixtures used IN said business.
4, Tho value Of money including
bank deposits or deposits with OthCr
merchants In or out OF the state on
February first
3, Tho value Of al horses, mules
ana other live stock used In said NOR
camille business
q, The value OF Ht wagons, carts
or other vehicles employed In said busl-
meas,
T. The value OF on other personal
property not falling within tho class of
ono OF the above itcma employed in
said mercantile business
Section "a Every person or com
p1ny engaged I'm the hugHusB of receive
ing property I'm pledge, or aH security
for money or other thing advanced to
puwuor or plodgor shall annually at tho
tlWo by ihiH Act prescribed for the uH.
HNHNmcnt OF personal property UtUru,
uudcr oath all property pledged % ana
NolO by him Hs II puWnhrukur 30 the uHa
HuHHnr Of the proper county who shall
liHt ana assess the eamo 10 such pawn
hruhor at liH true ana tull value. Pawn
hrokorH ahQll mako return on tho lists
uruHcrlhod by law for merchants
Section ls Every person engaged IN
the manufacturing business shall mako
ana Med win tho uHHrHHuF list In
which no shall diatinetly aet fOrthl
l. Tho average value Of all materials
purchased, received OF otherwise held
for the purpose OF being used IN whole
or In part ~ any process Of manu-.
lncturo Said average yoluc shall be
FOR the year Immediately preceding the
lrHt day OF February OF the year for
which tho assessment Is made,
., Tho average value Of all finished
products carried the year Immediately
preceding the first day of February or
the year tho assessment IN made
D. The value OF all engines boilers
ana other machinery Implements or
tools used IN such manufacturing buala
ness on hand the fret day Of February
A. Tho value OF credits, ns defined BY
paragraph 49, section b, hereof carried
ON the books Of said manufacturing
business tho FIRST day Of February the
year tho assessment N made
3, Tho value or money on hand or
deposited IN hAnkH or with other persona
m OF out or the State the first duy
Of February
Il, Tho value OF ofioa furniture and
nNtureH ana such other furniture ana
nNturpH nH may belong to the huRlHrHH
Il The value of the i've stock bee
longing 60 said bUHlnuHH OF being used
tnuruln,
A. Tho value Of all WAGONS. cnrtn or
other yrhiclnH used IN hald huHIueBu on
BELONGING t0 H.
b. The value Of all ether personal
property not falling within either OF the
hb6ve classes being used lh said buBl=
ness
Section H. Every lawyer physician
dentist surgeon chemist veterinary
surgeon, architect nbHtbctor OF tItlpH.
contractor Of any Kind, on rlyll engineer
OF any Kind shall make ana fIir win
the HHHeHHOr q return wherein hu shall
distinctly set forth