The Harrison times., 1912-06-15

! Act. Members Of the Arkansas Tax
| Commission and other officers who may
wilfully and knowingly violate the pro.
! visions Of this section shall be deemed
! guilty of n msdemeanOr and upon con-
! viction shall be fined not less than fifty,
nor more than one hundred dollars.
Section III. Any person whose duty
! ii is 10 list or assess real or personal
! 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 / 3 and So of this Act shall
in either event be deemed guilty Of a
misdemeanor and upon conviction shall
! be fined in any sum not less than fifty
nor more than five hundred dollars.
II shall be the duty Of the assessor
| or the Arkansas Tax Commission, as
| the ease 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
| SCISSOR, a member Of the board Of super
! yisors of assessments or a member Of
| the Arkansas Tax Commission accepts
| n list or return from n person required
| by this Act TO make same, and who
| knowingly and wilfully fails to demand
| that the person making such return
! take ana SlDStIlDt " Allt plbItl bbNl
! az prescribed by this Act shall be deem
ed guilty Of a msdemeanor and upon
| 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
| ton 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 I'm 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
| obligatur binds himself to pay any tax
| that may be assessed against the holder
! or owner of the note or other credit Sc
| 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
| nun and void and such provision shall
not be enforceable In any court OF law
or equity in this State.
Section l2l, The assessors provided
for by law shall be paid as follows for
the services rendered by them for max
| ing the assessments Of property I'm the
several counties Of the State towit
First, for each assessment OF per-
sonal property including assessment
| covering poll tax only made by him,
! whether made on list submitted by per-
| 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
| hahitants according 10 the last Federal
| census he shall be paid for each city
ward one hundred and twenty-five dol
| lars
Fourth, for assessing the real estate
| In cities Of more than ten thousand and
! less than forty thousand inhabitants,
according 20 the last Federal census,
! he shall be paid for each city ward one
! hundred dollars
Fifth, for assessing tho real estate
| Of each city OF the second class and
each city OF the first class whose popula-
| ton did not exceed ten thousand in
! habltants, according the last Federal
| census, he shall be paid fifty dollars
! for each city ward,
| sixth, for assessing the real estate
In each Incorporated town whose populas
| tion exceeded one thousand inhabitants
according TO the last Federal census
ne shall be paid fifty dollars
seventh, for assessing the real estate
! OF each town or village laid off into
! lots ana blocks, whose population oN.
| ceodod five hundred but did not exceed
| one thousand according 60 the last
Federal ocnsus he shall be paid twenty
! five dollars.
Elghth for assessing tho real catato
! OF each town or village laid OFF into
| lots ana blocks, and whose population
! ala not exceed five hundred, according
! TO the last Federal census, hO shall be
! paid twelve dollars,
Section l22, Each member OF the
! board Of supervisors of assessments
! shall receive ~ compensation for his
services four dollars for every day he
serves In the discharge OF his dutlos ~
| n member OF said board, The clerk OF
! the board shall receive three dollars for
! oyory day he IN employed,
Section l23 The fo0H provided by
! this Act TO be paid the Assessor for
making the assessments OF his county
shall be paid HH follows
For UsHosslnE property real ana per-
! sonOl, outside OF Incorporated cities ana
! towns onc-holf shall ho paid by the
state ana ouoshalf by the county.
For nsaossng the property, real and
! personal located IN Incorporated towns
and cities, onozthlrd shall ho paid by
! the town or city IN which the property
| assessed ia located, ouoathlfd shall be
! paid by the county and oheathird by the
| State,
fhe claims OF the assessor against
the county ana state shall be filed and
audited ana paid I'm the Same manner
| M they are filed audited ana paid under
section OOGl, Klrby'a Digest IN tho
case Of claims against cities and towns
the assessor shall filo his accounts
against each city or town IN the county
| court In the Humo manner hH ho now
| files his account against the county
| The county court shall audit the claims
| ln the same manner OH II Nudlta the as
hefh0TH account against the county The
amount allowed the assessor by tho
county court against each city or town
IN the county shall be paid by the col
lectOf of taxes to the assessor out OF
the assessors receipt for the sum paid
amount covered thereby
Section ia THAT section 70lS Rlrs
! by'e Digest, bo amended 30 aa 10 read
HH follows
Section 70is The clerk Of the county
court shall make out In books prepared
! FOR that purpose, in such manner an the
| Arkansas 'rAN Commission shall pre-
! scribe u complete llHt or schedule of all
! taxable property IN hu county, ana the
| value thereof HH puuullBpd, ana arrAnga
cd IN the following form
Each separate tract OF real property
IN each congressional township IN his
county other than town or city property,
| shall hn contained ln lIuuI or lines