The Van Buren press., 1912-06-01


Il is % list or assess real or personal
property as prescribed by this Act and
who wtlfully 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 I 8 and % OF this Act shall
In either event be deemed guilty OF a
mlsdemeanor and upon conviction shall
be fined In any sum not less than fifty
nor more than five hundred dollars
II shall be the duty Of the assessor
or the Arkansas Tax Commission, as
the case may be- 10 furnish the prose-
cutting attorney Of the county In which
the offeuse Is committed the names OF
all persons who may violate the pro-
visions OF this section.
Section IFS. Whoever being an as
SCISSOR. a member Of the board ~ super
visors II assessments or a member OF
the Arkansas Tax Commission accepts
Hat or return from a person required
by this Act to make same, and who
knowingly and wilfullv fails 20 demand
that the person making such return
take and subscribe 70 the proper oath
as prescribed by this Act shall be deem
ed guilty Of "a mlsdemrauor and upon
conviction shall be fined Ia any sum
not less than fifty nor more than five
heudrei dollars and shall forfeit his
office
section llo. In addition to the other
remedies provided by this Act for the
prevention and punishment OF any viola
ton 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 OF the
orders Of the commission by proceedings
i'm 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
Section 100. Any provision In any
mortgage, deed Of trust or other similar
instrument whereby the mortgagor or
obIigator binds himself 20 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 OF credit shall be
null and void and such provision shall
not Doe enforceable IN any court Of law
or equity In this State.
Section l2l. The assessors provided
for by law shall be paid as follows for
tho services rendered by them for maxi
ug the assessments Of property in the
several counties OF the State towit:
First for each assessment Of per-
s0ual 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 shah be paid twenty cents.
Second, for assessing the real estate
IN each congressional township he shall
be paid twelve dollars, In case OF frac-l
tional townships, he shall De paid thirty'
three and oue-third cents for each sec '
tion or fractional part Of section of
more than forty acres
Third, for assessing real estate In
cities OF more than forty thousand In
hahitauts according 10 the last Federal
census he shall be paid Tor each city
ward one hundred and twenty-five dol
lars
Ia cities Of more than ten thousand ard
less than forty thousand inhabitants,
according 20 the last Federal census,
ne shall be paid for each city ward one
hundred dollars.
Fiuh. for assessing tho real estate
Of each city Of the second class and
each city OF the first class whose pOpula-
tInu aid not exceed ten thousand in
hghit1nts, 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 popula-
ton exceeded one thousand inhabitants
according 90 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 eX.
cecdcd five hundred but did not exceed
one thousand. according to the last
Federal census. he shall be paid twenty
five dollars
Eighth. for assessing the real estate
Of each town or village laid OFF into
lots and blocks, and whose population
did not exceed five hundred, accordins
10 tho last Federal census he shall bo
paid twelve dollars.
Section 1872. Each member OF tho
board of supervisors OF assessments
shall receive Rs compensation for his
services four dollars for every day h9
| serves In the discharge OF his duties az
n member OF said board, The clerk OF
the board shall receive three dollars for
every day he is employed.
Section 1873, The fees provided by
! this Act 60 he paid the assessor for
! making the assessments OF his county
shall be paid as follows
For assessing property, real and per-
sonal outside % Incorporated cities and
towns, ono-half shall be paid by tho
State and one-half by the county.
For assessing the property, real and
personal located In Incorporated towns
and cities. one-third shall be paid by
the town or city I'm which the property
assessed IN located ono-third shall DO
paid by the county and one-thrd by the
state
The claims OF the assessor against
the county and state shall be filed and
audited and paid In the same manner
as they are filed. audited and paid under
section 69Gl, kirby's Digest. In the
case Of claims against cities and towns.
tho assessor shall file his accounts
against each city or town In the county
court In the same manner as he now
/ files his account against the county
| The county court shall audit the claims
/ I'm tho same manner as II audits 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 tho col.
leotor Of taxes 10 the assessor out OF
the funds due such city or town, and
] the assessors receipt for the sum paid
amount covered thereby
Section l2i. THAT section 70is Kir,
! hys Digest, be amended no as to read
AZ follows
Section fOis. Tho clerk Of tho county
court shall make out IN books prepared
/ for that purpose, In such manner as tho
/ Arkansas Tax Commission shall pre-.
scribe complete list or schedule OF all
taxable property In big county, and the
ynlgo thereof ns oquallzcd. and arrang-
ed M the following form.
Each separate tract OF real property
! I'm each congressional township IN his
county other than town or city property
shall be contained IN a line or lines
opposite the name OF owner or owners
| arranged In numerical order.
Each separate lot or tract OF real
property I'm each city or town shall be
sct down in line, or lines opposite tho
names Of the owner or owners arranged
| lu numerical ordcr
Tho aggregate value OF tho personal
property Of each person company or
| rnrporntiou within each school district
ahnll ho placed ln column opposite tho
unmo of the owner person, company or
| rorporntiou IN whose name the same Ia
| listed. tho names ~ the persons In each
| school district who are not residents Of
| any Incorporated town city or village
! shall be placed ia alphabetical order IN
I al AN tHN "a he nAV al q
I who are residents OF any incorporated
| town. city or village shall be entered In
another list IN alphabetical order
section 1876 That section 1923, Kir.
| bya Digest, be amended 10 M to read
/ US follows
! Section 1925 The clerk OF tho county
| court I'm each county shall, on or be.
| fore the first Monday In January In