Pine Bluff daily graphic., 1912-06-01
N IN E.

examine such person al length under oath lf- may also call before him any other pers"nS having know edge Of the property of the patty whose assessment is uuesti"ueG. and examine such p"l sons under oath with respect [" srl"h prop erty.
 If, after making sucn investigation or at amy time before the trN-bOolls lrc turned over to tue bOard of supervisors of assessments. after tue assessment has been made, th" assessor is of the opinion from such evidence as may be discovered hy him that the party mak- ing the list has omitted any items or has listed amy real or personal property below it> true and fun value in money, it shah he his dutY to ignore the yalua- tion as rrtllned and assess such omit ted items or such parcels of real "S- tate at it's true and full Nalne in money, likewise it shall be his duty to raise 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. In ease, however. the assessor Shtli change the valuation of the property of any person IS fixed by the person himself he shall notify such person in writing of such change. such notification shall he made before the second Monday in Au gust of the year for which the aSSess- ment is made.
 section 5%. Each person required by thES A"t to list property for taNattnn shall, by himself or agent attend at ,nr of the places in the proper town ship. fixed by the assessor for making assessments in such township and list ,Ne property. real and personal by this Net reutired If any person shall fail
 !" attend at one of snch places and list ;he property. he may appear before the assessor at some other place in the 'ountv within ten days after the last lay fixed for making the assessment in fuch township and make the list or 'sts "ennred of him by this Act. Should h, person not appear before the as eSSor and make the list within ten
 aN. he shall be deemed to be deiin- 'uent and q penalty of one dollar. half
 ts other half |" the common school Hnd, shall at once accrue. The as-
 .ss"r shall. as soon as practicable ;tlter by himself or deputy. visit the | tfice usual place of business or resi- | 'ence Of such delinquent, provided he i "n he found in the county and demand
 st "f IT" property required to be i etnined for assessment. If at such ] ,ine the list for any reason is not made ,N tn" owner of the property or his lgent the as#essor or deputy shall make 1 'ut the list on his own view or on the est Information he can obtain and for l 4at purpose he shall have the right to 1 inter upon any lands and make any ex- minations necessary and summon be- i ore him and examine any persons i mder oath; provided. that if a i ,erson owns property in two or more | townships in a county he may. either l n person or by agent. appear before
 
 ! 'hips in the county in which he has
 property situated at the regular time
 md place fixed by the assessor for as
 sessins the property of such township
 nd list all the property owned by him | n the county. VI
 Section 54. If any person after de-
 nand duly made by, the assessor or
 eputy. as provided in section B of
 his Act shall refuse to make the re-
 uired list and swear to same the
 'roperty which ought to have been listed l shall be assessed at it's true and full
 salue in money and for the failure of the l "Xpayer to make the assessment
 enaIty equal to fifty per cent of the total
 axes on the property for that year | hall be assessed against it. and upon
 he property of any delinquent whom
 he assessor or his deputy is unable to
 ind there shall be assessed an amount
 qual to twenty-five per cent of the
 Section 50. Whenever it shall be
 'ound by the assessor the board Of
 supervisors of assessments or the Ark
 ,nsas Tax Commssion, that any person
 Rho has made and filed list or return
 cs provided by this Act. has with intent
 o evade taxation wilfully omitted to
 ist any item of property as reduired by
 his Act. such item shall be listed
 against slich person at its true and ful!
 'alue, and for failure to assess said
 tenn q penalty eHual to fifty per cent
 If the total taxes on the item TOT tnat
 ear shall be assessed against it. Writ
 eu or printed notice of such assessment
 md penalty shall be given the taxpayer
 md he may appear before the board or
 .ansas Tax Commission. as the case
 nay be- and show that the omission
 vas not done with intent to defraud
 If a satisfactory showing IS made the
 Section 56. If any person required to
 ist property for taxation shall have
 ,een prevented by sickness or absence
 the c1vnfy 1v tSs ar9m nresrbes Ti suc u
 ,erson or his agent having charge or
 such property may at any time berore
 he making out of the tax-books by the
 .ounty clerk. make out and deliver to
 he assessor of the county statement
 # the same as required by this Act. ,nd the assessor shall in each case make an entry thereof in the returns
 If the proper city, town. or district ana
 .orrect the item or items in said return
 made by him. as the case may require.
 put no such statement shall be received Dy the assessor from any person Who
 shall have refused or neglected to make oath to his statement when required ,y the assessor under the provisions or this Act. nor from any person unless
 ,e shall have at first made all affidavit , that the person required to list the same vas absent from the county without
 lesign to avoid listing his property or was prevented by sickness from giving lthe a assessor the required statement when called upon for that purpose. Any , penalty that may have in the meantime accrued under the provisions of thls } Act shall. if the assessment is made as therein provided. be abated.
 , Section 57. 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 IS shown by the last Federal census said board shall consist of three mem ! )ers; 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 l 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 1lrss
 lay of February or each odd numbered , year Said members shall hold offlce , for two years or until their successors
 are appointed and qualified. The county