Pocahontas star herald., 1912-06-14

n minor and every person under guuiu,
ianship other than a minor shall pe lIs teu
at tho place where the property u "
Gated. provided. that all moneys circuits,
investments I'm stocks and bonds OF suSn
persons under guardianship shali pc
listed at the place whore the guarulal
or curator resides ~
Section 40. Personal property IN tne
hands Of an assignee receiver truslue
In bankruptcy or other court ottlcer,
shall be listed and taxed at the place
of listing before the appointment on
such assignee, receiver, trustee or other
officer -,
Section 46. When any person shall
settle or any association or corpora
tion shall organize in any county or
This state. and bring personal property
therein after the first day OF February
and prior to the first day Of october
in any year Il shall be the duty OF tle
assessor 10 list and return such properly
for taxation that year unless the owner
thereof shall show TO the assessor under
oath. and by producing q copy OF the
assessment, duly certified by the proper
officers of State or county IN whlch
said property was assessed that tne
same property has been listed Tor taNa-
tion for that year In some other county
in the State. or In some other state or
territory of the United states. If such
property is brought within any county
after the assessor has made his returns
for that year TO the county clerk the
assessor shall at once assess such prop
erty and return the same TO the county
clerk, and the same shall be entered Dy
the county clerk on the taX-books ana
collected as in other cases.
Section A. II any person or this
State, after his personal property mas
been assessed and before the tax thereon
is paid. shall sell all Of the same and
not retain sufficient TO pay the taxes
fnr hot he
a lien on the property so sold. The
one owing such tax shall be civilly
liable to any purchaser of such property
for any taxes he owes thereon, but the
property 80 purchased shall be liable IN
the hands of the purchaser or purchas-
ers for such tax; provided, however, If
the property be sold In the ordinary
course of mercantile trade, II shall not
be so liable In the hands Of the pur-
chasers.
Section As. II the property of any
taxpayer be seized by legal process so
as not to leave sufficient amount ex-
empt from the levy and sale to pay the
taxes then the taxes on the property of
such taxpayer shall at once fall due
and be paid from the proceeds Of the
sale of the property so taken on such
process, in preference to all other claims
against IL.
TO remove his property from the State,
after the same has been assessed and
before the taxes thereon have been paid,
without leaving sufficient remaining for
the payment of the taxes thereon, the
tax shall at once become due and pay
able, which fact shall be determined by
any court of competent jurisdiction in
an action brought In the name OF the
state for the use Of the county, against
fTa owner or reputed owner of such
property, which court may render
&ftS by execution. Attachment, may
Ssha as In other cases, but without
Bond rai u shall he e...s:rced as in
other casez,
tayStion be sold seized or attempted to
cSe removed as provided in sections A.
ls. and 40 of this Act, before the county
clerk has turned owe the tax-books for
that year 10 the collector, then II the
assessors books be in the assessors
hands, he shall furnish the collector
the assessment of that person; but II
the party has been assessed and the as
SCISSORS books be in the hands of the
county clerk, then the county clerk shall
furnish TO the collector the assessment
OF that person, and the collector shall
at once levy on the property so return
ed TO him the percentage OF tax levied
in that county for the previous year
provided. Should the percentage thus
collected exceed the rate levied for the
current year such excess shall be re-
turned 10 the person entitled thereto
by the collector upon the order of the
county court
Section 81. In case of doubt as to the
listing of personal property, or where
II cannot be listed as In this Act pro-
vided, II between places in the same
county, the place of listing shall be de-
termined by the board of supervisors
OF assessment and If between different
counties, or places in different counties,
by the Arkansas Tax Commission; and
when determined in either case shall
be as binding as II fixed by this Act.
Section so. Whenever the assessor
shall be of the opinion that the person
listing real or personal property for
himself or for another person, firm,
company or corporation, has not made
a full, fair and complete list thereof, or
has valued any property at less than its
true and full value in money, he shall
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 books are
turned over to the board of supervisors
OF assessments, after the assessment
has been made. the assessor is of the
opinion from such evidence as may be
discovered by him that the party max
ing the list has omitted any items or
has listed any real or personal property
below its true and full value I'm money,
Il shall be his duty to ignore the valua-
tion as returned and assess such omit
ted Items ar such parcels of real es-
a NENNA Esa1l .N...
likewise II shall be his duty to raise
the valuation of any real or personal
property which may have been under
Nalued by the person listing it, to its
true and full value in money In case,
however, the assessor shall change the
valuation of the property of any person
as flxed by the person himself he shall
notify such person in writing OF such
change. Such notification shall be
made before the second Monday in Au-
gust or the year for which the assess
ment is made.
Section So Each person required by
tnlS Act to list property for taxation
shall by himself or agent, attend at
one OF the places in the proper town
Ohip, liked by the assessor for making
assessments in such township and list
the property, real and personal by this
Act required. If any person shall fail
70 attend az one of such places and list
ale properly ne 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 township and make the list or
lists required Of him by this Act. Should
the person not appear before the as
SCISSOR and make the list within ten
days he shall be deemed to be a deln-
quent and a penalty Of one dollar. half
OF which she'll go to the assessor and
the other half TO the common school
fund, shall ot once accrue. The as
either by himself or deputv visit tbe