The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1912-06-08
v,c,,en shall be fined no, les. than flrty.


assessing such property wilfully and
knowingly fails or refuses to make and
subscribe to the proper oath prescribed
by sections IS and 80 Of this Act shall
in either event be deemed guilty Of a
misdemeanor and upon conviction shall
be fined In any sum not less than fifty
nor more than five hundred dollars.
II shall be the duty Of the assessor
or the Arkansas Tax Commission. -
the case may be, 10 furnish the prose-
cutting attorney Of the county In which
the offense is committed the names Of
all persons who may violate the pro-
visions Of this section
Section us Whoever being an as
SCISSOR. n member OF the board Of super
ytsors OF assessments or a member OF
the Arkansas Tax Commission accepts
n list or return from "A person required
by this Act TO make same and who
knowingly and wilfully falls 10 demand
that the person making such return
take and subscribe 10 the proper oath
as prescribed by this Act shall be deem
ed guilty OF "a misdemcanor and upon
conviction shall be fined In any sum
not less than fifty nor more than five
hundred dollars and shall forfeit his
office
Section l19. In addition 10 the other
remedies provided by this Act for the
prevention and punishment Of any viola
tion OF the provisions hereof and OF all
orders OF the Tax Commission the com
mission may compel compliance with
the provisions Of this Act and OF the
orders OF the commission by proceedings
In mandamus injunction or BY other
appropriate civil remedies by suit in
situated In the name OF the State Of
Arkansas on relation OF the Arkansas
| Tax Commission.
Section 100. Any provision In any
mortgage deed or trust or other similar
| Instrument whereby the mortgagor or
/ ohllgntor binds himself 10 pay any tax
that may be assessed against the holder
| or owner ef the note or other credit Sc
| cured by such mortgage or deed OF trust
because OF such note or credit secured
by such mortgage or deed OF trust be-
cause OF such note or credit shall be
null and void and such provision shall
not be enforceable I'm any court OF law
or equity In this State
Section l2l. The assessors provided
| for by law shall be paid as follows for
the services rendered by them for maxi
| ing the assessments OF property in tho
several counties OF the State towit;
! First for each assessment OF per-
| sonal property including assessment
| covering poll tax only made by him.
| whether made on list submitted by per.
| sons required by law or by the assessor
/ on information secured by himself tho
assessor shall be paid twenty cents.
Second. for assessing the real estate
! In each congressional township he shall
| be paid twelve dollars. In case of frac-
| tional townships, he shall be paid thirty
| three and one-third cents for each sec
| ton or fractional part Of section OF
| more than forty acres.
| Third, for assessing real estate In
cities OF more than forty thousand In.
| habitants according to the last Federal
census. he shall be paid for each city
ward one hundred and twenty-five doll
| lars
! Fourth. for assessing the real estate
! In cities OF more than ten thousand and
less than forty thousand inhabitants,
| according to the last Federal census.
he shall be paid for each city ward one
! hundred dollars.
! Firth. for assessing the real estate
| OF each city OF the second class and
| each city of the first class whose popula-
| ton did not exceed ten thousand in
| habitants, according the last Federal
census. he shall be paid fifty dollars
| for each city ward
! Sixth for assessing the real estate
! I'm each incorporated town whose populA-
/ tion exceeded one thousand inhabitants
| according to the last Federal census
he shall be paid fifty dollars.
Seventh. for assessing the real estate
OF each town or village laid Off into
lots and blocks whose population ex-
ceeded five hundred but did not exceed
one thousand, according to the last
Federal census he shall be paid twenty
! five dollars.
Eighth for assessing tho real estate
OF each town or village laid OFF into
| lots and blocks, and whose population
did not exceed five hundred. according
to the last Federal census, he shall be
! paid twelve dollars.
Section 1872 Each member OF the
| board OF supervisors OF assessments
| shall receive as compensation for his
services four dollars for every day he
serves In the discharge OF his duties AS
n member Of said board. The clerk OF
the board shall receive three dollars for
every day he IL employed.
Section 1873. Tho fees provided by
| this Act to be paid the assessor for
| making fhp aaaaqAmRntg of hia county
shall be paid az follows:
For assessing property real and per-
sonal outside OF incorporated cities and
towns, one-hRlf shall be paid by the
State and one-half by the county
For assessing the property, real and
personal, located In Incorporated towns
and cities, one-third shall be paid by
the town or city In which the property
assessed In located one-thrd shall be
paid by the county and one-third by the
State.
The claims OF tho assessor against
the county and state shall be filed and
audited and paid In the same manner
as they are filed, audited and paid under
section 1851, Kirby's Digest In the
case OF claims against cities and towns,
the assessor shall file his accounts
against each city or town In the county
court In the same manner as he now
| files his account against the county.
The county court shall audit the claims
IN the same manner as II audts the as
SCISSORS account against the county This
amount allowed the assessor by the
| county court against each city or town
| I'm tho county shall be paid by the col
lector OF taxes TO the assessor out OF
the funds due such city or town. and
the assessors receipt for the sum paid
shall be sufficient voucher for the
/ amount covered thereby
Section l2i That section 10is Kir-
by's Digest, be amended 40 as 10 read
~ follows
Section 1918. The clerk OF the county
court shall make out IN books prepared
for that purpose. In such manner as the
| Arkansas Tax Commission shall pre-
scribe complete list or schedule Of all
taxable property In his county and the
| value thereof as equallzed and arrang-
cd IN the following form
Each separate tract OF real property
IN each congressional township I'm his
county, other than town or city property.
shall be contained In a line, or lines
opposite the name OF owner or owners
arranged In numerical order
Each separate lot or tract Of real
property In each city or town shall bo
SGT down IN line. OF lines opposite the
names Of the owner or owners arranged
In numerical order
The aggregate value Of the personal
property Of each person, company or
corporation within each school district.
Rhnll be- placed IN column opposite the
name OF the owner person company or
corporation In whose name tho sane a
listed the names OF the persons In each
school district who are not residents OF
any Incorporated town, city or village
shall bo placed In alphabetical order In
one list. and tho names OF the persons
who are residents OF any Incorporated
town, city or village shall be entered IN
another list IN alphabetical order
Section 1876, That section 702G. Klr.
bys Digest be amended 80 as to read
as follows
Section 1925 The clerk OF the county
court In each county shall, on or be-
fore tho first Monday In January In
each year make out IN such form ss tho
Arkansas Tax Commission may pre-
scribe, the tnx books Of his county for
the previous year, and shall deliver such
| In, hooks 10 the collector with hia war.