The Harrison times., 1912-06-22

Act. Members OF the Arkansas Tax
Commission and other officers who may
wilfully and knowingly violate the pro-
visions of this section shall be deemed
guilty of n misdemeanor and upon con-
viction shall be fined not less than fifty,
nor more than one hundred dollars
Section III. Any person whose duty
IL is to list or assess real or personal
property as prescribed by this Act and
who wilfully and knowingly fails TO
list and assess same, or who listing and
assessing such property wilfully and
knowingly falls or refuses TO make and
subscribe to the proper oath prescribed
by sections 10 and 30 of this Act shall
I'm 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.
1t shall be the duty of the assessor
or the Arkansas Tax Commission, as
the case may be- to 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 llS. Whoever being an as
SCISSOR, q member Of the board OF super
Visors of assessments or member or
the Arkansas Tax Commission accepts
q list or return from a person required
by this Act TO make same, and who
knowingly and wilfully fails to demand
that the person making such return
take and subscribe to the proper oath
as prescribed by this Act shall be deem
ed guilty Of a misdemeanor and upon
conviction shall be fined in any sum
not less than fifty nor more than five
hundred dollars and shall forfelt ms
office,
Section 119. In addition to 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 or 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 Of trust or other similar
instrument whereby the mortgagOr or
obligator binds himself to pay any tax
that may be assessed against the holder
or owner Of 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
nun and void and such provision shall
not be enforceable In any court OF law
or equity I'm this State.
Section 12l, The assessors provided
for by law shall be paid as follows for
the services rendered by them for max
ing the assessments Of property In the
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, the
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
tion or fractional part OF a 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 dol
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
Fifth, for assessing the real estate
OF each city Of the second class and
each cityof the first class whose popua-
tlon did not exceed ten thousand IN
habltante, 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 popua.
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 exs
ceeded five hundred but did not exceed
one thousand according 60 the last
Federal census ho shall be paid twenty
five dollars,
Eighth, for assessing tho real estate
OF each town or village laid OFF into
lots aud blocks, and whose population
did not exceed five hundred, according
20 the last Federal census, he shall be
paid twelve dollars,
Section t22 Each member OF the
board OF supervisors OF assessments
shall receive M compensation for his
services four dollars for every day he
scrvca IN the discharge OF HIS duties os
u member OF said board Tho clerk OF
the board shall receive three dollars FOR
oyory day he Ia employed,
Section 1923, The fees provided by
this Act 90 be paid the assessor for
making the assessments OF his county
shall be paid ~ follows
For nAsCnHlng property real ana per.
aon0l, outside OF Incorporated cities ana
towns ono-hnlf shall be paid by the
state ana one-half by the county.
For lsaesslng the property real ana
personal located IN incorporated towns
ullu flllNHi NllN-lUlIu tllUll w HHlh ~
the town or city In which the property
assessed IN located. one-thlrd shall be
paid by tho county and ono"thlrd by tue
state,
The claims Of tho assessor against
the county ana state shall he filed ana
audited and paid In the same manner
aa they are filed audited and paid under
section 9DBi, klrby'B Digest In the
case OF claims ARAihBt cities ANA towns
the assessor shall file his accounts
HgnlnHt each city or town I'm the county
court In the same manner ~ he now
filoa his account ngnlnht tho county
The county court shall nudlt tho claims
In the Ramo manner aa II audltH the as
SCISSORS account against the county The
amount allowed tho assessor by the
county court against each city or town
I'm the county shall be- paid by the col.
lcctOr Of taxes to the Assessor out OF
the funds duo such city or town, and
the HHheAHoTa receipt for the sum paid
shall bo sufficient voucher for the
amount covered thereby
Section iail That section 7olS klrs
by's Digest be amended 80 as TO read
as f6llowsi
Section 1Ois The clerk OF tho county
court shall mako out In books prepared
for that purpose. In such monnor on the
ArknuhnA Tax Commission shall pre-
scribe n complete list or schedule OF all
taxable property In his county ana the
value thereof M eaualihed, and afrangz
cd IN the following form
Each separate tract OF real property
IN each congressional township In his
county other than town or city pr0pefly
-. Al l.t...I IA. taa Ia. 49,