Pine Bluff daily graphic., 1912-07-06
EIGHT

each school boarti. nreTf,isa " t5a tane ts is ealfed for Ut aay ftrne by assessr or board ef supervisors of ih.ssessments. i.ss to furnish the assessor or s"ato as the ease may be. list of the | a saaApaSefs in such school district It 1 bsss bs,.ii | turner ther De the duty of each rnem nes ss VT tne school board t2 furnish any 1Hiofnation With respect to the value 1 VI ptopefty Ill his district Of which he a,,,.s. ,as pe tn possessien when the same is ueIhahged by the aeaessor or board Of supervisors of assessrneuts or any member thereof
 % Section 60 When the board of sup- eerFisors Of a.sessmenfs shall have per Iofned the duties imposed upon it hv section 61 of this Act 1t shall -diourr 70 meet the first day of July following or or on the second day provided tho first man of the board shall have power te cail the board together at all earlier nate ,ate provided majority of the mem oefs request him to lo so in writing stating in the request the reason for such call and the business to be per-= iormed at such meeting.
 section 6l. The assessor shall ap- point as many deputies SIS in his opinion may De necessary to enable him ta properly assess the property of tffe county. The appointment of each dcpu- .y snail be subject to the approval or me board of supervisors of assess mehts and no person shalI serve As epu1s net hse, assessor Wheae appo'ntment has appointments of deputy assessors skail be passed upon by the board at the session held on the first day of Febru= thereafter
 Section 62. The board of supervisors or assessments shall have power and It is hereby made It's duty to remove any deputy asseasor who does not per form his duties in the assessing of pFoperty as this Act provides and any vacancy as deputy assessor shall be filled by tho assessar in the same man ner as the appointment wsss originally made.
 Section e. Deputy asressors appoint ed under this Aet shall attend at such places as may be required by the as- sesEor and shall perform such duties m the receiving of lists and assessing nroparty as the assessor may direct. They shall have power te administer the oath to persons listing property, and to dc and perform all things the asse6Sof IS by this Act required and em= powered to do.
 Section sa The hoard of supervisors or assessments shall meet the first day of July of each year for the pur- pose or eaualf2inR the assessments Of real and personal property of the county. Before entering upon the discharge of tneir dutieSz each member of tae board shall take and subscribe to the follow ing g, oath:
 II .z.z..-..., do soiemnls swear that will perform tho duties of member of tho board of {. supervisors of assessments of .....=.=. 5 County asi the law directs; tsat I will examine carernlly Into all ef the as is sessinentss of the property in said countvi that | will rAisa ttlel -ssessed valuation Of all propetky in said county now aesessed below It's, trues and ful1 value in money; that | will reduce the assessed valuation of all property now assesseds above its true and full valae in money to it's true and full value in moneyis that l wiii eaualiEee the assess- mertse of the eounty4 olt4 aJ basis of the trttsA, and f1lll valale' in monex; that In { eGalnlfzing the asses sssnents of the county M K will nat use anysether;or different ba sis a of vaatla tior than the tr,ieiand full valua IT in money of allelthe1 property of fhe and that I will insiau things t a-f;titlFfullyls obssrve the law i'm the dis charge off tfre5 duties. upon, which I aan HOW about to entefi as Il ry}Ember of 'tfles seard ofi supervisors H assess- ii Section 65.s If any person shall be- ' sins any new business of any kinrf in aily district or town in the eountys after .sst lfes first day of February and before ss the first days of Qetobee. ftl shall he the dutsH of tneGasSassors tataSsesa such new fstlustnesss inl hiiea sntrree manner as ha would 9hsaye dome ilAd tsucia huriness heen iias eesaSteneess at assessinga timer I f asacda new business siaailAtaSei. been as- sseasod by the assessor before tile firss das,1 of Jnlssvit- shall be lirel ased in tfe regular assessmenc~ rolls sibnitted. as sa herefsafter provided hg the aassessor to ss the board of supefvise-ss of asse ssaeutSs IT suet assessInert ,e nite between s1s tho first Nslay of July and the first day " Styf1 September. it shall he submitted tn the hoard of supervisors ofs asssssuresgts < to he paSset upon by ft alcrt, v~th the T other "a ste ssfueutss Of the county. Prop i~ herty in any way overlooked by the as4 sessor, or oruittcd from the asressmert at the regular assessing time shall be assessed in the same manner as is pron- ertys put Into q new business, No per son shall be compelled to pay taxes twice on the same propertr for the same year.. Moiiey invested in q new business ' after Fehruary first. and included tn the regular assessment of the person owning it on February first. shall not be included in the assessment of a new ss business begun after assessing time.
 Section 66. The assessor shall on or before the first day of July make out in tabular form In q book prepared for the purpose. statements of tho names \ of the persons firms, companies and scorn0rations whose lists, he has taken and whose personal property he has as sessed showing the political township s or ward residence and also the post office address of each. Names shall be arranged in aipllabetieal order and by school districts. There shall be listed in each school district all the personal property taxable therein. In cases not cotrrminous and the school district includes territory not included In the town there shall be two statements ar- ranged in alphabetical order with respect to the names of the ta7payers. one et which shall include the names of the taxpayers residing in the town and the
 
 of the taxpayers residing without the
 town but in the school GiiStMct. The
 assessor's books shall also contain
 columns with appropriate headings ir
 which to. enter opposite the names ot
 the taxpayers ttsc value of the several
 classes of personal property required
 by law to be listed Each list taker
 by the assessor shall be entered upoH
 the books separately and the assessor
 shall enter opposite each name in the
 proper column. the value of each 0f the
 several ciasses of property ltste5 There
 shall also he q column in which to en,
 ter the total of all propertN. listed ba
 the taxpayers and the assessor Shal
 enter the proper amount in said columns
 Said books shall also contain a column
 in which to enter the valuation as
 eaualizeG by the board Of supervisors
 of assessments. likewise q column il
 which the county clerk shall extend tht
 valuation as equalized hY the Arkan-
 sas Tax Commission Said books sllai
 be filed with tie county clerk by Sep
 tenaher first.
 Section 6- The real and persona