The Sentinel=record., 1912-06-20

| company or cOFpOFation. mas not HAlc | full. fair and complete list thereof. or | has valued any property at less than it's | true and full value in money he shall 1 examine such person at length under oath. He may also call before him any | other persons having knowledge of the | property of the party whose assessment | is questioned and examine such persons | under oath with respect to such prop erty
 | If after making such investigation | or at any time before the tax-books are | turned over to the board of supervisors ! or assessments, after the assesafneft | has been made. the assessor is of the l opinion from such evidence as may be I discovered by him that the party mak- | ing the list has omitted any items or has listed any real or personal property | below it's true and full value in money, | it shall be his duty to ignore the valua- | ton as returned and assess such omit | ted items or such parcels of real es- l tate at it's true and full value In money, likewise t shall be his duty to raise 1 the valuation of any real or personal property which may have been under valued by the person listing it. to it's | true and full value in money. Tn case. | however. the assessor shall change the | valuation of the property of any person as fixed by the person himself he shall notify such person in writing of such change Such notification shall be
 made before the second Monday tn Au- gust of the year for which the assess ment IS made.
 Section 5s Each person required by ] this Act to list property for taxation shall by himself or agent, attend at
 one of the places in the proper town ship, fixed by the assessor for making assessments in such township and list l the property. real and personal, by this Act required. If any person shall fail | to attend at one of such places and list | the property he may appear before the assessor at some other place in the county within ten days after the last | day fixed for making the assessment in | such tOWnShin ha igf n | lists required of him by this Act. Should the person not appear before the as- | sessor and make the list within ten | days he shall be deemed to be delin~ | quent and penalty Of one dollar, half J Of which shall go to the assessor and the other half to the common school fnnd, shall at once accrue. The as- sessor shall. as soon as practicable | either by himself or deputy visit the office. usual place of business or resi- dence of such delinquent provided he I can be found in the county. and demand list of the property required to be returned for assessment. If at such time the list for any reason is not made by the owner of the property or his agent the assessor or deputy shall make out the list on his own view or cn the best information he can obtain. and for that purpose he shall have the right to enter upon any lands and make any ex- aminations necessary and summon be- fore him and examine any persons under oath; provided that if a person owns property in two or more
 
 townships in county he may, either | Tn person or by agent appear before
 the assessor in any one of the town ships in the county in which he has property situated at the regular time and place fixed by the assessor for aH-
 sessing the property of such township in the county.
 Section 54. If any person after de- mand duly made by the assessor or deputy, as provided in section s of this Act shall refuse to make tho re- quired list and swear to same. the property which ought to have been listed
 shall be assessed at it's true and full value in money and for the failure of the | taxpayer to make the assessment a | penalty equal to fifty per cent of tho total taxes on the property for that year | shall be assessed against it, and upon | the property of any delinquent whom | the assessor or his deputy is unable to l find there shall be assessed an amount equal to twenty-five per cent of the taxes thereon
 | Section 56 Whenever 1t shall be found by the assessor. the board of | supervisors of assessments or the Ark l ansas Tax Commission that any person | who has made and filed list or return as provided by this Act, has with intent 1 to evade taxation wilfully omitted to | list any item of property as required by | this Act such item shall be listed against such person at its true and full value and for failure to assess said | item penalty equal to fifty per cent | of the total taxes on the item for that | year shall be assessed against 1t. Writ ten or printed notice of such assessment
 and penalty shall be given the taxpayer and he may appear before the board of
 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 Db. IT any person required 1o list property for taxation shall have hu uf ne nh from the county from listing such
 property as by this Act prescribed, such
 person or his agent having charge of
 the making out of the tax-books by the
 county clerk, make out and deliver to
 the assessor of the county statement
 of the same as required by this Act.
 and the assessor shall in each caee
 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
 by the assessor from any person who
 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 rersOn 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 sickaess from giving the assessor the required statement
  l penalty that may have in the meantime | accrued under the provisions of this | Act shall if the assessment Is made fss | herein provided. be abated.
 l Section 57. A board to be known as l the board of supervisors of assessments shall be provided for the sevefai evtin- | 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 mem bers. in counties of more than twenty | five thousand population said boart | shall consist of five members provided. l that in Sebastian county there shall be two boards of three members each. one l for the Fort Smith District and one for 1 the Greenwood District. Any elector of the county who is a real estate owner f shall be eligible for appointment on said board, and said board shall be ap- | pointed aE follows. The county judge | of the county shall appoint one mem | Der, the other members shall be ap~ pointed by the governor Said appoint | ments shall be made before the first 1 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 l pointment 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 4 .efft tt.&f I4