The Harrison times., 1912-06-15

may be by law required to make such
demand, a statement of the description
and value OF the property which he may
be required TO list, and that / will not
in any way connive at any violation or
evasion of the law with respect to the
listing or valuation of any property of
any kind for taxation"
Any assessor who falls to take the
oath herein prescribed within the time
prescribed shall be deemed TO have va
Gated the office of assessor, and the clerk
of the county court shall at once notify
the Governor of such vacancy
Section ~. The assessor shall APP
praise and assess the real and personal
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 to appraise and as
sess.
Section 10. Each assessor shall as
sess the property of his county between
the first day of February and the first
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 of each
township. He shall fix one or more
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
tices In as many public places in each
township. He shall provide himself
with blanks as hereinafter prescribed
for taking the list Of the taxpayers.
Section IA. Every person who owns
or controls property or any kind or
who Is by this Act required to assess
property. shall attend at the time ana
place provided by section I3 hereof, and
make and file with the assessor complete
list or lists Of property he Ii required
TO list. ."''
Section IS. For the years 1911, 1912,
and 1918, and thereafter each odd num-
bered year. real estate shall be assessed
each parcel OF real estate shall be as
sessed at Its true and full value In
money. Each person required, under
section IA of this Act, TO 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 tho assessor or mis- deputy, fix
the value OF each parcel OF land owned
by him or which II is his duty TO list.
He shall also, II the assessor demand
IT, Fix the value Of the timber on any
tract OF land, also the value OF any
mines, minerals, fossils, quarrles,
springs, or anything else on the land
that gives q special value
IL the surface Of tho land is held by
one person, and tho coal, iron or any
other minerals, mlneru water, gas or
oil under tho surface by another person,
or ~ the timber located on the land Is
l..1I I,. "a o.,
IN OF each and the relative value or
their respective interests, shall be aSeor-
tained by the assessor and each interest
shall be assessed separately,
Section l6. Every merchant shall
make and file with tho assessor u list
IN which he shall set forth distinctly;
/, Tho average value of merchandise
carried In stock during the year im-
mediatoly preceding tho iirSt day or
February OF tho year IN which the as
seSsmont is made, II hO has not been In
business for year then hO shall take
the average value during such time ho
has been 30 engaged; If he be commence
ing business then he shall take tho value
Of the merchandise IN stock Mt the time
of the assessment No deduction shall
be allowed because any part OF the
goods carried have not been paid for
All goods carried on consignment shall
bo included
2. Tho value OF credits as defined In
paragraph 49, section 3, hereof, belong.
Ing to him and pertaining 20 said buSi-
ness ON the first day OF February OF the
year for which the pssessment was
made,
g., Tho value Of the furniture and
fixtures used In said business,
4, The value OF money including
bank deposits or deposits with other
merchants In or out or tho state on
February FIRST
6, Tho value Of all horses mulcs
ana other 1.-Two stock used IN anld NOR
camille business,
0, Tho value Of uu wagons, carts
or other vehicles employed in said busl.
ness,
Z, Tho value OF oil other personal
property not falling within the class OF
ono of the above Items, employed I'm
said mercantile business
Section ~ Every person or com.
pany engaged in the business OF rocoly'
Ing property IN pledge, or Ns security
for money or other thing advanced 20
pawncr or pledgor shall annually at the
time by this Act prescribed for tho Asa
sessmont of personal property return
undor oath oil property pledged TO ond
hcld by HIN NA u pNWnhrOker, tu the ~.
SCISSOR or the proper county, who shat
list ana aHHeHA the same 10 such pawn
broker at itH true ahd full value Pawn
brokers shall make return on the lists
prescribed by law for merchants,
Section is, Every person engaged I'm
the manufacturing business shall make
and filed with tho nHspssOr list In
which he shall distlnotly act forthj
|, Tho average ynlue OF all materials
purchased received or otherwise held
for the purpose of being used IN whole
or IN part IN any process of manu-
faatlph. Said hVnpaua Vaiiin Bhall bf
for the year Immediately preceding the
Iifst day OF February OF the year for
which tho assessment In made
2, Tho average value OF oil finished
products carried tho year Immediately
preceding the iifHt day Of February OF
the year the assessment IN made,
., The value OF all engines, boilers
hhd ether mhehlhefy, implements oi
tools used IN such manufacturing buAil
ness on hand the first day OF February
A. Tho value Of credits M defined hy
paragraph l1 section o. hereof, carried
ON the books Of said manufacturing
business the hfHt day Of February the
yenl the assessment ~ made
3, The value OF money on hand 0f
deposited IN banks or with other persona
~ or out OF the State the first dal
q. Tho value OF office furniture and
nXWrnn and such other furniture and
nNtureH aA may belong 20 the huHIneHH
z. The value OF The live stock be-
longing 20 said business or being used
therein,
i. The value OF all wagons carts OF
other vehicles used IN said business 0i
belonging TO IT,
D. The value OF ni other personal
property not failing within either OF the
above CLASSES being used IN said bual'
nrHH,