Sharp County record., 1912-05-31

the property of any delinquent whom
the assessor or his deputy is unable TO
find there shall be assessed an amount
equal to twenty-five per cent of the
| taxes thereon.
Section 55. Whenever it shall be
found by the assessor, the board OF
supervisors of assessments or the ArK-
ansas Tax Commission, that any person
| who has made and filed list or return
as provided by this Act, hes with intent
to evade taxation wlfully omitted TO
| list any item of property as required by
| this Act, such item shall be llsteu
against such person at it's true and run
value, and for failure to assess SAID
| item a penalty equal to fifty per cent
Of the total taxes on the item for that
year shall be assessed against it, Writ
ten or printed notice of such assessment
and penalty shall be given the taxpayer
and he may appear before the board or
supervisors of assessment or the Ark
kansas Tax Commission, as the case
may be, and show that the omission
was not done with intent to defraud,
If a satisfactory showing is made the
penalty shall be abated.
Section So If any person required to
list property for taxation shall have
been prevented by sickness or absence
from the county from listing such
property as by this Act prescribed, such
person or his agent having charge or
such property may at any time before
the making out of the taX-books by the
county clerk, make out and deliver to
the assessor of the county a statement
of the same as required by this Act,
and the assessor shall in each case
make an entry thereof in the returns
of the proper city, town, or district and
correct the item or items in said return
made by him, as the case may require,
but no such statement shall be received
| .1of,
shall have refused or neglected to make
oath to his statement when required
by the assessor under the provisions of
this Act, nor from any person unless
he shall have at first made an affidavit
that the person required to list the same
was absent from the county without
design to avoid listing his property, or
was prevented by sickness from giving
the assessor the required statement
| when called upon for that purpose. Any
penalty that may have in the meantime
accrued under the provisions Of this
Act shall, If the assessment is made as
herein provided, be abated.
Section 81. A board to be known as
the board Of supervisors of assessments
shall be provided for the several coun-
ties of the State. In counties Of less
than twenty-five thousand population
as shown by the last Federal census
said board shall consist of three men,
bers; in counties Of more than twenty
five thousand population said board
shall consist Of five members; provided,
that in Sebastian county there shall be
two boards Of three members each, one
for the Fort Smith District and one for
the Greenwood District. Any elector Of
the county who is a real estate owner
shall be eligible for appointment on
said board and said board shall be ap-
pointed as follows The county Judge
Of the county shall appoint one mem
ber, the other members shall be ap-
pointed by the governor. Said appoint
ments shall be made before the first
day of February or each odd-numbered
year, Said members shall hold office
for two years or until their successors
are appointed and qualified, The county
Judge shall issue a certificate of ap-
pontment to the member he appoints
and the governor certificates to the
members he appoints. Any member of
the board who fails to perform the
duties imposed upon him by this Act
in the manner prescribed by this Act
shall be deemed to have vacated the
office and shall be summarily removed
by the officer appointing him. Vacan-
cies shall be filled by the county judge
or the governor, whoever shall have
made the appointment originally Of the
member vacating. In the year 1911
the appointment Of members Of the
board Of supervisors of assessments
shall be made within thirty days after
the passage OF this Act,
Section 5S, The board shall meet in
the court house at the county seat IN
each county on the first day of Febru-
AIRY OF each year and organize by elect
ing one OF It's members chairman; the
county clerk or deputy selected by him
shall be clerk OF the board, Before or
ganizing each member shall take tho
a, 20 npo
twenty, article nineteen of the Consti-
tuition OF Arkansas,
If for any reason the board shall
fail to meet and organize on the first
day of February II shall be lawful for
II to meet and organize on such date
thereafter as may be named by the Ar
kansas Tax Commission,
Section 80, 1t shall be the duty OF
each school board, provided the
same Is called for at any time by
the assessor or board of supervisors OF
assessments to furnish the assessor or
board as the case may be- u list OF the
taxpayers In such school district, II
shall further be tho duty Of each Nom
Der of the school board to furnish any
information with respect to the value
or property IN his district of which he
may be IN possession when the same is
demanded by the assessor or board of
Supervisors of assessments or any
hltHlbtT lncfeOl
Section co. When the board of sup
crVlsors or assessments shall have per-
FORMED the duties imposed upon II by
section 81 OF this Act II shall adjourn
To meet the FIRST day OF July following,
or on the second day provided the frat
day shall fan on Sunday, The chair
man OF the board shall have power, to
call the board together ut an earlier
date provided majority OF the mem-
pers request him TO do so IN writing,
stating IN the request the reason for
sueh call and the business to be per-
iormod Ut such meeting,
Section g. The assessor shall ap-
point as many deputies as In his opinion
may be necessary TO enable him to
properly assess tho property OF the
county, The appointment OF each dcpu-
" snail be subject to the approval OF
tho board of supervisors of Ossesa'
lnehts ana no person shall serve IN
deputy assessor whose appointment has
not been confirmed by the board The
appointments of deputy assessors shall
be passed upon by the board at tho
session held on the first day of Fcbru-
niS, or at the first called meeting held
thereafter
Section GO, The board of supervisors
or assessments shall have power and
IL N hereby made ita duty 60 remove
form his duties IN the assessing OF
property Rs this Act provides, ana any
vacancy M deputy assessor shall be
FILLED by the assessor IN the same man.
ncr M the appointment wNs originally
made
Section GO, Deputy assessors appoint.
ed under this Act shall attend at such