The Harrison times., 1912-06-01


ianship other than a minor shall be listed
at the place where the property is To-
Gated; provided, that all moneys credits,
Investments in stocks and bonds of such
persons under guardianship shall he
listed at the place where tho guardian
or curator resides.
Section as. Personal property in the
hands of an assignee, receiver trustee
In bankruptcy or other court OFFICER
shall he listed and taxed at the place
of listing before the appointment Of
such assignee, receiver trustee or other
Section 46. When any person shall
settle, or any association or corpora
tion shall organize In any county OF
this state and bring personal property
therein after the first day Of February
and prior to the first day OF october
I'm any year II shall be the duty Of the
assessor 10 list and return such property
for taxation that year, unless the owner
thereof shall show to the assessor, under
oath, and by producing a copy Of the
assessment, duly certified by tho proper
officers of State or county in which
said property was assessed, that the
same property has been listed for taxa
tion for that year In some other county
In the State, or In some other state or
territory OF the United states IL such
property is brought within any county
after the assessor has made his returns
for that year to the county clerk the
assessor shall at once assess such prop
arty and return the same to the county
clerk, and the same shall be entered by
the county clerk on the taN-booRs and
collected as In other cases
Section A., II any person Of this
State after his personal property has
been assessed and before the tax thereon
IL paid, shall sell all of the same and
not retain sufficient to pay the taxes
thereon the tax for that year shall be
q lien on the property so sold The
one owing such tax shall be ciVilly
liable TO any purchaser Of such property
for any taxes he owes thereon, but the
property so purchased shall be liable in
the hands OF the purchaser or purchaS-
ers for such tax; provided however, If
the property be sold in the ordinary
course OF mercantile trade, IT shall not
be so liable in the hands Of the pur-
ehnsers,
taxpayer be seized by legal process so
as not TO leave sufficient amount cX-
Smpt from tho levy and sale to pay the
taxes then tho taxes on the property OF
such taxpayer shall at once fall due
and be paid from the proceeds OF the
sale OF the property so taken on such
process, in preference to all other claims
against II,
Section 40, When any person is about
20 remove his property from the state,
after the same has been assessed and
before the taxes thereon have been paid,
without leaving sufficient remaining for
the payment OF the taxes thereon, the
tax shall at once become due and pay
able, which fact shall be determined by
any court OF competent jurisdiction In
An action brought In the name OF the
state, for the use Of the county, against
the owner or reputed owner Of such
property which court may render
Judgment thereon and enforce the
namo by execution Attachment may
Issue as In other cases but without
bond, and II shall be enforced as in
Section so, II property subject to
taxation be sold seized or attempted 70
be removed as provided IN sections A.
az. and 40 OF this Act before the county
cierk has turned over the tax-books for
that year 10 the collector then II the
assessors books be In the assessors
hands, no shall furnish the collector
Vhe assessment OF that person. but If
The party has been assessed and the as
SCISSORS books be In the hands OF the
county clerk, then the county clerk shall
Furnish TO the collector the assessment
OF that person, and tho collector shall
At once levy on the property 80 return
ed 10 him the percentage OF tax levied
In that county for the previous year
and collect the samo pS In this Act
provided, Should the percentage thus
collected exceed the rate levied for the
current year such excess shall ho re-
turned 10 the person entitled thereto
by tho collector upon the order OF the
county court
section 81. In case Of doubt as to tho
listing OF personal property, or whore
Il cannot be listed as In this Act pro.
vided, II between places IN tho sNmo
county, the place Of listing shall be de-
termnod by the board OF supervisors
OF assessment ana II between different
counties or places I'm different counties,
BY the Arkansas Tax Commission, and
when determined In oithor case shall
be as binding az II fixed by this Act
Section o., Whenever the assessor
shall be OF tho opinion that the person
listlng real or personal property Tor
himself or for another person, firm,
q full, fair and complete list thereof or
has valued any property At less than iis
true and fun value In money he shnll
examine such person ot length under
oath lilo may also call before him any
other persons having knowledge of the
property OF the party whose asHcssmcnt
10 questioned and examine such persons
under oath with respect TO such prop
srty,
III. after making such investigation
or az any time before the tax books are
turned over to the board OF supervisors
or assessments, after tho assessment
has been made, the assessor IN OF the
opinion from such evidence M may pc
discovered by him that the party max
ihg the lst has omitted any. Items or
has listed any real or personal property
below its true ana fuli value IN money
II shall be his duty 90 Ignore the Nhlnu-
tion nA returned ana assess such omit.
tod Items or such parcels OF real cN-
tate at ita true ana fun value I'm money
likewise II shall be His duty 20 raise
the valuation OF any real or personal
property which may have been under
valued by tho person listing H. TO ils
tfue and full value IN money In case,
however the assessor shall change tho
valuation or the property or any person
~ fixed by the person himself ho HhN!l
notify such person IN writing OF Hueh
change, Such notification shall be
made before tho second Monday I'm Aua
gust Of tho year Tor which tho Ohaossa
mont IN made
Section o. Each person required by
this Act 20 list property for taxation
shall by himself or agent attend ut
one OF tho places I'm the proper town
hhip, liked by the UaaoHHur for making
ltHohRmenta In such township and list
the property real and perHunul by thlr
Act required, If any person shall fHil
10 attend Ht one OF such places ana list
the property, he may appear before the
assessor ut some other place I'm the
county within ton dpvs nrtor the last
day fixed Tor making the assessment In
such township ana mako the liHt or
llHta required VI him by this Act Should
tho peWon not. appear before the RH'
hetfor ana make the list within ten
days he ehpll be deemed 10 be a dellns
aueht Hnd q penalty Of one dollar hair
OF which snail go 70 the usscssor aud