The Van Buren press., 1912-06-08

| ton for that year In some other county
| in the State, or in some other state VI
territory Of the United states. II su.m
/ property is brought within any county
after the assessor has made his 'etuths
for that year to the county clerk tne
! assessor shall at once assess such PROV
/ erty and return the same to the county
clerk. and the same shall be entered by
/ the county clerk on the taN-booKs anu
collected as in other cases,
| Section AZ. II any person OF 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
/ thereon. the tax for that year shall De
a lien on the property so sold. The
one owing such tax shall be civilly
| liable TO ahy purchaser of such property
| for any taxes he owes thereon, but the
property so purchased shall be llaDIe IN
| the hands of the purchaser or purchas-
| ers for such tax; provided, however II
| the property be sold in the ordinary
course of mercantile trade, il shall not
be so liable in the hands of the pur-
| Chasers,
| taxpayer be seized by legal process so
| as not to leave sufficient amount ex-
| empt from the levy and sale 10 pay the
| taxes then the taxes on the property Of
such taxpayer shaIl at once ran que
and be paid from the proceeds of the
| sale of the property so taken on such
process in preference to all other claims
1 against it.
Section 40. When any person is about
/ 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
| the owner or reputed owner of such
| property, which court may render
| Judgment thereon, and enforce the
| same by execution. Attachment may
issue as in other cases, but without
bond. and it shall be enforced as in
/ other cases.
Section so. II property subject 20
| taxation be sold. seized or attempted to
be removed as provided in sections ~.
| as, and 40 of this Act, before the county
clerk has turned over the taX-books for
| that year to the collector, then IL the
assessors books be in the assessors
hands he shall furnish the collector
the assessment of that person; but If
| 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
! in that county for the previous year
| and collect the same as In this Act
| provided Should the percentage thus
| collected exceed the rate levied for the
current year such excess shall be re-
| turned to the person entitled thereto
by the collector upon the order of the
| county court,
Section 81. In case Of doubt as to tho
listing Of personal property, or where
| 1t cannot be listed as in this Act pro-
hotY MIA In tbn
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 If 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 It's
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
| IT, after making such investigation
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 fun value in money,
| II shall be his duty to ignore the yalua-
| ton as returned and assess such omit
| ted items or such parcels of real es-
] Ia, ON 4, In,
| likewise 1t 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 its
| true and fun value in money In 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 or such
/ change. Such notification shall be
made before the second Monday In Au-
| gust of the year for which the assess
ment Is made.
Section SO. 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
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
. 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
tho person not appear before the as
sosNOr and make the list within ten
/ days he shall be deemed TO be a delin-
0upNt and a penalty OF one dollar, half
~ which shall go 20 the assessor and
i the other half TO the common school
| fund shall at once accrue. The as
"a IA n 1n
either by himself or deputy visit the
office, usual place Of business or resi-
donce Of such delinquent provided he
can be found In the county and demand
La 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 on the
best information he can obtain and for
| that purpose he shall have the right 10
enter upon any lands and make any eX-
amnations necessary and summon be.
fore him and examine any persons
under oath; provided, that II "a
person owns property In two or more
townships In county he may either
In person or by agent appear before
the assessor I'm any one of the town.
ships In tho county In which he has
property situated at the regular time
and place fixed by the assessor for as
scsslng the property Of such township
ana list all the property owned by him
IN the county
Section o. n any person after de.
mnnd duly made by The assessor or
deputy az provided In section SO Of
this Act shall refuse to make the re-
Quircd list and swear to same, tho
property which ought 60 have been listed
shah be assessed az IT'S true and fun
value In money and for the failure OF tho
taxpayer 10 make tho assessment q
a nttIu1 "a TiTIU cant Df tlN IoIul
taxes on the property for that year
shall be assessed against H. and upon
the property OF any delinquent whom
the assessor or his deputy IN unable 10
find there shall be assessed an amount
equal to twenty-five per cent Of the
taxes thereon.
Section o. Whenever Il shall be
found BY the naaeaaOt. The h0nrd %