The Harrison times., 1912-07-06

| ana value OF tne property WnlCn ne may
1 be required TO list and that | will not
! In any way conntVe at any violation or
evasion of the law with respect to the
| listing or valuation of any property Of
any kind for taxation"
| Any assessor who falls to take the
! oath herein prescribed within the time
prescribed shall be deemed to have va
Gated the office of assessor, and the clerk
| OF the county court Shall at once notify
the Governor of such vacancy.
Section 12. The assessor shall ap-
praise and assess the real and personal
property of his county in such manner
and at such time as this Act shall pre-
scribe. He shall appraise and assess
all property subject TO taxation in his
county except such property as the law
may make It the duty of the Arkansas
! Tax Commission to apprase and as
Sess.
Section 49, Each assessor shall as
sess the property Of his county between
! the first day of February and the first
day OF July each year, For the pur-
| pose OF making said assessment he shall
visit each township in the county and
shall devote at least three days to the
work OF assessing the property OF each
! township. He shall fix one or more
| public places in each township most
convenient TO the taxpayers Of tho town
| ship at which he shall attend for the
!
payers and assessing the property He
shall give ten days notice Of the time and
place at which he shall attend by post
| ing at least six printed or written no.
tices in as many public places in each
| township. He shall provide himself
| with blanks as hereinafter prescribed
| for taking the list of the taxpayers.
Section IA. Every person who owns
or controls property or any kind or
who is by this Act required to assess
property, shall attend at the time and
place provided by section 10 hereof, and
make and file with the assessor complete
list or lists OF property he IL required
TO list,
Section l6. For the years 1911 1912,
and 1913, and thereafter each odd num-
bored year, real estate shall be assessed !;
each parcel OF real estate shall be as
sesSed at its true and full value in
money. Each person required, under
section Ii OF this Act, 10 list property
| snail attend at one of the places IN the
! township In which the real estate to be
assessed is located, fixed by the as
SCISSOR and shall, under oath administer
ed by the assessor or his deputy, hx
the value or each parcel OF land owned
! by him or which II is his duty TO list
! He shall also, If the assessor domand
It, Fix the value Of the timber on any
tract of land, also the value OF any
mines, minerals fossils Quarries,
springs, or anything else on the land
! that gives special value,
II the surface Of the land is held by
one person, and tho coal, iron or any
other minerals, minerM water gas or
oil under the surface by another person,
or II the timber located on the land iS
| hold by another person the estate there
| In OF each, and the relative value Of
! their respective interests, shall be ascer-
tained by the assessor ana each Interest
shall be assessed separately
Section l8, Every merchant shall
mako and file with the assessor q list
In which he shall set forth distinctly
| /, The average value OF merchandise
| carried In stock during tho year Inn
medatoly preceding tho first day OF
February or tho year In which the as
scssmont IL made IL he has not been IN
business for q year then no shall take
the average value during such time ho
! has been so engaged II he be commence
! Ing business then he shall take the value
| OF the merchandise In stock at tho time
! of tho assessment No deduction shall
! be allowed because any part OF the
! goods carried have not been paid for,
! All goods carried on consignment shall
! be included,
2. The value OF credits as defined IN
paragraph 10, section 8, hereof, belong
ing TO him and pertaining 20 said buBl-
! ness on the first day OF February OF tho
year for which the assessment was
made,
3, Tho value OF the furniture and
! lNturoa used In said business
4, The value OF money including
| bank deposits or deposits with other
merchants In or out OF the State on
! February first,
8. The value OF all horses, mules
ana other 1.-Two stock used In said NOR
camille business
0, The value Of an wagons, carts
or other yohioles employed In said busl-
ness,
z, Tho value OF oil other personal
! property not falling within tho class OF
one or the above Items, employed In
said mercantile business,
Section ~, Every person or com.
! pnny engaged IN the business Of roCclv
! lng property In pledge, or ~ security
for money or other thing advanced TO
| puwuer or pledgOr, shall annually ut tho
! time by this Act prescribed for the as
sossmcnt Of personal property return,
undcr oath all property pledged 10 and
! hold by him ~ a pNwnbrukor TO the uH.
| lIHt ana assess the Same 20 such pawn
! broker nt lta true ana fun value Pawn
! brokers shall make return ON the lists
! prescribed by law for merchants
Section 49, Every person engaged IN
! the manufacturing business shall make
ana filed with the assessor list IN
which ho shall distinctly set forthl
T. Tho nvernro value OF all materials
! purchased, received or otherwise hold
FOR the purpose OF being used IN whole
or IN part IN any process OF manu-
laeture Said average value shall be
for the year Immediately preceding the
! iiiHt day or February OF the year for
which tho assessment In made
| ~ The average value OF Rll finished
products carried the year immediately
preceding tho FIRST day of February OF
the year the npHoHAmpnt In made,
J, The value OF all engines, boilers
and other machinery, implements or
tools used IN such manufacturing buss
ness on hand the first day Of February
A. Tho value OF credits, M defined by
paragraph TO- section o. hereof, carried
on the books OF Hnld manufacturing
hualnopa tho llrat day Of February the
year the assessment N made.
o. The value of money ON hand or
deposited IN banks or with other persons
IN or out of the State the first day
OF February
o. Tho value of ONCE furniture and
nNturoa ana such other furniture ana
! 0Nturon m may belong to the hualuoHn.
u The value of the live stool, he-
longing 20 said business on being used
therein,
H. The value Of all wagons, carts or
ether vehicles used IN said business OF
belonging 60 lt
.. The value or ali other personal
property not failing within either OF the
above classes being used In said busl-
ness,
Section 10, Every lawyer physician.
dentist surgeon, chemist, veterinary