The Brinkley argus., 1912-05-31
viction shall be fined not less snan i,fsy.

property as prescribed by this Act and who wilfully and knowingly fails to list and assess same, or who listing and assessing such property wilfully and knowingly fails or refuses to make and subscribe to the proper oath prescribed by sections IS and 32 of this Act shall misdemeanor and upon conviction shall be fined in any sum not less than fifty nor more than five hundred dollars. or thn sna Artansas @ sns ,ns the case may be, to furnish the prose- cutting attorney of the county in which the offense is committed the names of all persons who may violate the pro- visions of this section.
 Section 11S. Whoever being an as- sessor, member of the board of super visors of assessments or a member of the Arkansas Tax Commission accepts list or return from a person required by this Act to make same, and who knowingly and wilfully falls to demand that the person making such return take and subscribe to the proper oath as prescribed by this Act shall be deem conviction shall be fined in any sum not less than fifty nor more than five hundred dollars and shall forfeit his office.
 Section 119. In addition to the other remedies provided by this Act for the prevention and punishment of any viola tion 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 in 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 Tax Commission.
 Section 12O. Any provision in any mortgage. deed of trust or other similar instrument whereby the mortgagor or obligator binds himself to pay any tax that may be assessed against the holder or owner of the nete or other credit se- 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 or credit shall be null and void and such provision shall not be enforceable in any court of law or equity in this State.
 Section 121. The assessors provided | for by law shall be paid as follows for | the services rendered by them for mak-
 ing the assessments 70 of property in tho First, for each assessment of per-
 sonal property including assessment
 covering poll tax only made by him, l sons required by law or by the assessor | on information secured by himself. the assessor shall be paid twenty cents. Second, for assessing the real estate in each congressional township he shall be paid twelve dollars In case of frac- tional townships, he shall be paid thirty | three and one-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- census. he shall be paid for each city | ward one hundred and twenty-five dol- | lars.
 | in cities of more than ten thousand and less than forty thousand inhabitants, according to the last Federal census. he shall be paid for each city ward one Fifth. for assessins the real estate of each city. of the seecQnd class and each city of the first class whose popula- fGn na nae accerdine Federal census. he shall be paid xt1oy dollars for each city ward. \
 Sixth, for assessing tho real estate in each incorporated town whose popuiaz tion exceeded one thousand inhabitanto according to the last Federal cen&uas he shall be paid fifty dollsrs; :. of each town or village laid Oft Into ceeded five hundred but dids not S1cS [ Federal census. he shall 6s ' Dsid s'I fws'55ss five dollars. 8 Eighth, for assessing the rsaf Setats of each town or village laid off into lots and blocks. and whose popuI9tion did not exceed five hundred, according | to the last Federal census, he shall be 1 paid twelve dollars.
 board of supervisors of assessments | shall receive as compensation for his l services four dollars for every day he
 a member of said board: The clerk of
 the board shall receive three dollars for
 every day he is employed.
 , Section 12S The fees provided by
 making the assessments of his county shall be paid as follows:
 For assessing property. real and per
 sonal. outside of incorporated cities and
 towns, one-half shall be paid by the
 State and one-half by the county.
 For assessing. the property. real and and cities, one-third shall be paid by the town or city in which the property assessed is located, one-third shall be paid by the county and one-third 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 are filed, audited and paid under case of claims against cities and towns. the assessor shall file hts 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 in the same manner as 1t aud1ts the as- sessor's account against the county. The amount allowed the assessor by the county court against each city or town in the county shall be paid by the ool- lector of taxes to the assessor out of the funds due such city or town. and the assessors receipt for the sum paid shall be sufficient voucher for the amount covered thereby.
 Section 124. That section 701S Kfr- by's Digest, be amended so as to read as follows:
 Section 7o1s. The clerk of tho county court shall make out in books prepared for that purpose, in such manner as the Arkansas Tax Commission shall pre- scribe a complete list or schedule of all taxable property in his county, and the value thereof as euualized. and arrang- ed in the follow2Hg sorm:
 Each separate tract If real property in 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 in each city or town shall bo set down in a line. or lines oppost. the names of the owner or owners arranged in numerical order.
 The aggregate value of the personal property of each person, company or corporation within each school district, shall be placed in column opposite the name of the owner. person. company or corporation in whose name the same is listed; the names of the persons in each school district who are not residents of shall be placed in alphabetical order in one list. and the names of the persons who are residents of any incorporated town city or village shall be entered h another list in alphabetical order
 Section 125. That section 703e, Kir- by's Digest. be amended 30 as to read
 Section 7o2s. The clerk of the county court in each county shall, on or be- fore the first Monday in Jauuarv fw