The Van Buren press. [volume] (Van Buren, Ark.) 1859-1914, 1912-06-01

territory of the United states. II So
property is brought within any counos
after the assessor has made MS retu.n o
for that wear To the county clerk tuo
assessor shall at once assess such prop,
ertv and return the same TO the county
clerk. and the same shall be entered Dy
the county clerk on the taN-Doohs anu
collected as in other cases
Section A.. If any person OF TINS
state. after his personal property mas
been assessed and before the tax thereon
is paid. shall sell all of the same anu
not retain sufficient TO pay the taxes
thereon. the tax for that year shaIi De
a lien on the property so sold. ! ne
one owing such tax shall be ciVily
liable 10 any purchaser of Such property
for any taxes he owes thereon, but the
property so purchased shall be laple III
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, it shall not
ne so liable in the hands of the pur-
chasers,
Section As If the property Of any
taxpaver be seized by legal process so
as not TO leave sufficient amount eX-
emit from the levy and sale to pay the
taxes. then the taxes on the property or
such taxpayer shall at once fall que
and be paid from the proceeds of the
sale Of the property so taken on such
process, In preference 10 all other claims
against it,
Section 40 When any person is about
to remove his property from the state,
after the same has been assessed ana
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 or 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 to
taxation be sold, seized or attempted 10
be removed as provided in sections A.,
As, and 40 Of this Act, before the county
clerk has turned over the taX-bOOks for
that year to the collector then If 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 50 return
ed to him the percentage Of tax levied
i'm that county for the previous year
and collect the same as I'm this Act
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 tho
listing Of personal property, or where
il cannot be listed as i'm this Act pro-
vided, If between places in the same
county. the place Of listing shall be de-
termiued 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 I'm either case shall
be as binding as If fixed by this Act
Section S. 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
fun, 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 lie 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 textbooks are
turned over 20 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 maxi
ing the list has omitted any items or
has listed any real or personal property
below its true and full value in money,
IL shall be his duty TO ignore the valua-
tion as returned and assess such omit
ted items or such parcels Of real cs-
tate at its true and full value in money;
likewise IL shall be his duty 70 raise
the valuation Of any real or personal
property which may have been under
valued by the person listing II, to It's
true and full 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 i'm writing Of such
change Such notification shall be
made before the second Monday in Az
gust OF the year for which the assess
ment Is made
Section 90. 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. II any person shall fail
10 attend at one Of such places and list
the property he may appear before tho
assessor at some other place in the
county within ton 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
SCISSOR and make the list within ten
days he shall be deemed To be a dcin-
OupUt and penalty Of one dollar, half
Of which shall go TO the assessor and
the other half TO the common school
/ fund shall at once accrue. The as
SCISSOR shall as soon as practicable
either by himself or deputy visit the
office, usual place Of business or rest
douce OF such delinquent, provided he
can be found In the county and demand
| q list Of the property required TO be
returned for assessment IL at such
/ time the list for any reason Is not made
/ by tho 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 70
enter upon any lands and make any ex-
umInatlous necessary ana summon be-
fore him and examine any persons
/ under oath, provided, that n a
person owns property I'm two or more
/ townships In a county he may either
/ In person or by agent appear before
/ tho assessor I'm any one Of the town.
| ships I'm tho county IN which he has
] property situated AZ the regular tlmo
ana place fixed by tao assessor for as
| sossIng the property OF such township
and lIst OH the property owned by him
/ u the county
| Section o. II any person after do.
/ muud dulF made by the assessor or
/ deputy az provided IN section 90 OF
] this Act shall refuse 20 make tho re-
/ uircd list and swear TO same, tho
property which ought 20 have been listed
/ shall Doe assessed at It's true and fun
| value I'm money and for tho failure OF the
| taxpayer 70 make tho assessment a
penalty equal 90 fifty per cent OF tho total
/ taxes on the property for that year
/ aHRll be assessed against IT, and upon
/ 1c property OF amy Delinquent whom
| Ind there shall be assessed an amount
| equal 10 twenty-five per cent Of the
axes thereon
Section 90. Whenever Il shall be
| found by the assessor, the board OF
/ supervisors OF aRHcasHonts or the Ark-