The Brinkley argus., 1912-05-31

| territory of the United States. If euol
 property is brought within any county
 after the assessor has made his returns
 for that year to the county clerk the assessor shali at once assessssuoh prop
 erty, and return the same to the county
 the county clerk on the tax-books and
 collected as in other caaes.
 Section 4f. If any person of this
 State, after his personal property has
 is paid, shall sell all of the same and
 not retain sufficient to pay the taxes
 thereon, the tax for that year shall be
 one owing such tax shall be civilly 1 liable to any purchaser of such property
 for any taxes he owes thereon, but the
 property. so purchased shall be liable in CTS for such tax; provided. however. if l the property be sold in the ordinary i course of mercantile trade, it shall not
 be so liable in the hands of the pur- chasers.
 Section AS. If the property of any
 taxpayer be seized by legal process 10
 empt from the levy and sale to pay the
 taxes, then the taxes on the property of such taxpayer shall at once fall due
 and be paid from the proceeds of the
 process, in preference to all othsr claims
 Section 4s. When any person is about | to remove his property from the State. after the same has been assessed and
 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 the owner or reputed owner of such
 Judgment Judgment thereon. and 2 enforce e'Adfs ts.
 same by execution. Attachment may issue as in other cases but without bond, and 1t shall be enforced as in other cases.
 | Section 50 If property subject to taxation be sold, seized or attempted to 4S, and 49 of this Act, before the county clerk has turned over the tax-books for
 that year to the collector. then if the hands, he shall furnish the collector the assessment of that person; but if
 the party has been assessed and the as- 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 so return | in that county for the previous year and collect the same as in this Act provided. Should the percentage thus collected exceed the rate levied for the l turned to the person entitled thereto | by the collector upon the order of the | county court.
 Section 61. Tn case of doubt as to the listing of personal property, or where it cannot be listed as in this Act pro- vided, if between places in the same termined 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 in either case shall be as binding as if fixed by this Act. | Section 52. Whenever the assessor shall be of the opinion that the person himself or for another person, firm. company or corporation, has not made a full, 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. He may also call before him any | other persons having knowledge of the | 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 to 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 mak- ing the list has omitted any items or has listed any real or personal property below it's true and full value in money. | it shall be his duty to ignore the valua- 1 tion as returned and assess such omit ted items or such parcels of real es- tate at it's true and full value in money;
 the the :" Valuation f of any an T real or personal property which may have been under l valued by the person listing it, to it's however, now @ the assessor - pr shall change the | valuation of the property of any person as fixed by the person himself he shall notify such person in writing or sucn change. Such notification shall be made before the second Monday in Au- gust of the year for which the assess | ment is made.
 this Act to list property for taxation shall. by himself or agent, attend at l one of the places in the proper town ship. fixed by the assessor for making the properly, real and personal. by this Act required. If any person shall fail to attend at one of such places and list assessor ass s at t. some on other place in the county within ten days after the last day fixed for making the assessment in
 sngh township and make the list or
 lists required of him by this Act. Should
 the person not appear before the as-
 sessor and make the list within ten
 days he shall be deemed to be a defin-
 of which shall go to the assessor and
 the other half to the common school fund, shall at once accrue. The as
 sessor e:x shall as soon as pra;ctlcanh,e a;a,t the
  l office, usual place of business or resi-
 dence of such delinquent, provided he
 can be found in the county. and demand
 a list of the property required to sbe | returned for assessment. If at such
 time the list for any reason Is not made l by the 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 TOT l that purpose he shall have the right to
 enter upon any lands and make any ex- | aminations necessary and summon De- | fore him and examine any persons
 under oath; provided, that If
 person owns property in two or more
 townships in county he may, either in person or by agent, appear berore l the assessor in any one of the town ships in the county in which ho mas property situated at the regular time and place fixed by the assessor Tor as
 sessing the property of such townenip
 and list all the property owned bv nm | in the county
 Section 54 If any person after ds,
 mand duly made by the assessor or
 deputy. as provided in section 6s or
 this Act shall refuse te make tho re- quired list and swear to same: the property which ought to have been listed shall be assessed at its true and full
 value in money and for the failure of ene taxpayer to make the assessment 2 penalty equal to fifty per cent ef the total | taxes on tine property for that yea shall be assessed against 1t, ana upon the property of any delinquent Mnom | the assessor or his deputy Is unapte to | find there shall be assessed an amount equal to twenty-five per cent or tno