The Harrison times., 1912-06-01

money and not at what IL Wouiu DIiHe
at auction or forced sale, SO heIp me
God. ,. u,
Sworn to and subscribed before me
this ..o.... day Of ......,.''''' y,i,ui ,i9l !
...,...,...,,..,,,,, Clei ~
Section rs. The assessor shall prepare
a recapitulation by school dislIlCte ~
the personal property in each District
Said recapitulation shall show the az :
gregate value of each Of the Se'ei, d.
classes Of personal property IN the JUS
trict and the total value of all the per
sonal property therein, and the tolal
value of the several classes or per,
sonal property and of the personal
property in the county. Likewise tnG5
recapitulation shall show the toIai
value of the real property in each school
district.
Section 70. The board or superyls-
ors Of assessments sitting either as an
equalization board or as board OF re-
vision and appeals shall hold its meet
ings at the court house at the county
seat unless better to facilitate the WORK
il shall be deemed advisable to hold
sessions in other places in the county
The minutes Of the proceedings or the
board shall show at what places the
session Of the board is held
Section So At the same time the as
SCISSOR files with the county clerk the
records prescribed by sections &C and
II hereof he shall prepare an abstract
of the assessment rolls of his county
as provided for in section rs hereof,
and forward it to the Arkansas Tax
Commission. Such abstract shall be
made upon forms prepared and furnished
by the Tax Commission and shall give
the information asked by the commission
under the various subjects fully ana
completely as required
II any assessor shall refuse or neglect
to prepare an abstract Of the assess
ment rolls Of his county and forward
the same to the Tax Commission as re-
quired herein he shall forfeit his office
and all fees to which he Is entitled for
making the assessment Of said county,
Section 81, Section II of Act 257
approved May 70, 1909 shall be amend
ed so as to read as follows
Section H. 1t shall be the duty Of
the commission and it shall have power
and authority:
I, TO have and exercise general and
complete supervision over the assess
mcnt and collection OF taxes, including
excise, franchise, inheritance and liquor
license taxes and the enforcement Of
the tax laws Of the State and over the
several county assessors, tax collectors,
board Of supervisors of assessments and
other officers charged with the assess
mcnt and collection Of taxes in the
several counties OF the state, TO the
end that all assessments Of property in
the State shall be made in relative pro-
portion TO the Just and true value there
Of in substantial compliance with the
law and all taxes due the state and its
several agencies be collected
2. TO confer with and advise assess
ors and boards OF supervisors Of assess
ments as to their duties and give neces-
sary instruction and directions TO as
SCISSORS and boards Of supervisors Of
assessments,
8. TO direct proceedings, actions and
prosecutions To be instituted to enforce
the laws relating TO penalties incur
red for violating the laws relating TO
the assessment Of property and collcc-
tlon Of taxes; also 10 direct prosecutions
10 be instituted against persons and
agents or officers Of corporations for
failure or neglect TO comply with the
provisions of the statute governing the
return, assessment and taxation Of
property; also 10 cause complaints to be
made in the proper courts looking TO the
removal from office OF assessor and
members Of the board Of supervisors OF
assessments for any official misconduct
or neglect Of duty Of which such Officers
may be guilty
4 70 require the Attorney General
and the several prosecuting attorneys
Of the state to assist I'm the commence.
mcnt and prosecution OF actions and pro.
cecdlngS for penalties, forfcitureR, over
duo and unpaid taxes removals and pun
Ishments for violations OF tho laws OF
the state IN respect 10 the assessment
and taxation Of property or 20 repre-
sent the commission IN any litigation
IN which II may become involved In the
discharge Of It's duties,
g. TO require assessors, county clerks
clerks OF the circuit court collectors
and other county and state officers to
report information as 10 the assess
mont Of property collection OF taxes
receipts from licenses and other sources
the expenditures OF public funds for all
purposes ana such information rs may
be needed or desired I'm the work i'm,
posed upon tho commission by this Act
such information TO be furnished upon
such forms and upon such blanks 0S the
commission may prescribe,
@, To make and prosecute such re.
search and investigation 0a to the detailed
properties Of corporations the business
income, reasonable expenditures, not
earnings and true values OF the fran
chisos OF all public service corporations
doing business IN this state as viii on
able tho commission TO ascertain a fair
and equitable basis OF assessing same
end OF making and recommending proper
10 time, and TO direct tho local assess
ing Officers In assessing such proper
tIcA,
7, 10 require individuals firms and
corporations TO furnish information con.
corning their capital funded or other
debts, current assets and liabilities value
OF property gross and net earnings
operating and other expenses, taxes and
other charges and such other facts Af
may be neodful and desirable 20 on
able tho commission 20 ascertain the
value ana relative burdens OF taxation
borne by all kinds Of property IN the
State,
s. TO cause tho dopositlona Of wit
nesseg residing within or without the
state, or absent therefrom, TO bo taken
upon notice 10 the interested parties IN
like manner aB dcpogltions arc taken n
civll actions ponding In tho circuit ol
ch0ncery court In any matter which
the commission ahall hny0 authority tt
investigate and determine,
0, 10 investigate the tax systems OF
other states and countries and 10 fOrmu'
late and recommend such legislation af
may bo deemed oXpodIont 20 prevent
evasion Of the assessment ana tax laws
and 20 secure Just ana odual taxation
throughout the state.
10 To prescribe ana prepare all
necessary interr0gRtoFiea and questions
10 be answered by taxpayers and persons
Of each county and the fsms upof
which tho lists prescribed by this Act
are to be made,
If, no consult ana confer with the
Governor ana Attorney Gcnornl OF the
mniatrNtl0n Of tho laws relating thereto
md tho bpDupHHu az tba KVnpl ar the