The Harrison times., 1912-06-08

money and not at what il wouid Drims ,lle
M auction or forced sale, so He4P
God. Assessor"
Sworn 70 and subscribed before me
this ........ day OF ''''''''''''' Clerk
.......,,..,,''' go .
coo.,o, 70 THE assessor shall prepare
a rccanirlation by school dlstrlct!S -
The nersonal property in each dlsIilC'' ~,
Said recapitulation shall show lue as
yraaote VaIue of each Of the SeNSi@'
Classes of personal property in the uIS
trict and the total value OF an lno III
sonal property therein, ana Ihe 80,
value of the several classes ultrs66nal
sonal property and Of the peISoial 10
,Tl,,,l nynnorty in the county. Likewise the
recapitulation shall show tae aLooi LoIoI
value of the real property in each scHooi
district.
Section 70. The board or superVls-
ors of assessments sitting elthet az d"
e0ualiZation board or as a poaiu oI
vision and appeals shall hold llS IueGC
ings at the court house at the coune!
seat unless better to facilitate lue WE
IL shall be deemed advisable 70 holu
sessions in other places in the county
The minutes Of the proceedings OF tne
board shall show at what places the
session Of the board Is held.
Section so. At the same time the as
SCISSOR files with the county clerk tnS
records prescribed by sections 90 ana
II hereof he shall prepare an ABSTRACT
OF the assessment rolls OF his county
as provided for in section IS hereol,
and forward it TO the Arkansas lax
Commission Such abstract snail De
made upon forms prepared and furnished
by the Tax Commission and shall give
the information asked by the commission
under the various subjects fully ana
completely as required.
II any assessor shall refuse or neglect
20 prepare an abstract Of the assess
n ent rolls of his county and forward
the same TO the Tax Commission as re-
duired herein, he shall forfeit his office
and all fees to which he Is entitled FOR
making the assessment OF said county
Section ST. Section II of Act 25l,
approved May 12 1909, shall be amend
ed so as to read as follows:
Section II. 1t shall be the duty Of
the commission and 1t shall have power
and authority:
I, TO have and exercise general and
complete supervision over the assess
ment ana collection OF taxes, including
excise, franchise inheritance and liquor
license taxes, and the enforcement Of
the tax laws Of the State, and over the
several county assessors, tax collectors,
board Of supervisors Of assessments and
other officers charged with The assess
mcnt and collection Of taxes I'm the
several counties Of the State, 60 the
end that all assessments Of property In
the State shall ne made In relative pro-
portion 10 the just and true value there
of in substantial compliance with the
law and all taxes due the state and its
several agencies be collected
2, TO confer with and advise assess
ors and boards OF supervisors Of assess
A.. N1,atR Isa la F.,1 ola
sary instruction and directions 10 as
SCISSORS and boards Of supervisors of
assessments.
2. TO direct proceedings, actions and
prosecutions 10 be instituted 20 enforce
the laws relating to penalties incur
red for violating the laws relating 10
tho assessment Of property and collec-
tion Of taxes also 20 direct pro sccutIons
20 be instituted against persons and
agents or officers OF corporations for
failure or neglect 20 comply with the
provisions of the statute governing the
return. assessment and taxation Of
property; also TO cause complaints 70 be
made in the proper courts looking TO tho
removal from office of assessor and
assessments for any official misconduct
or neglect OF duty OF which such officers
may he guilty
T. TO require the Attorney General
and the several prosecuting attorneys
OF the state TO assist In the commence
ment and prosecution OF actions and pro-
coednTs for penalties, forfclturcS, over
duo and unpaid taxes, removals and pun
ishmonts for violations OF tho laws OF
sho state I'm respect 20 tho assessment
and taxation OF property, or 10 repre-.
sent tho commission In any litigation
in which II may become involved I'm tho
discharge Of It's duties.
Al H.. = a..
clcrts OF tho circuit court, collectors
and other county and state officers To
report information as TO the assess
mont Of property, collection OF taxes
receipts from licenses and other sources
the expenditures Of public funds for all
purposes and such information NJ may
be needed or desired I'm the work I'M.
posed upon the commission by this Act
| such information to be furnished upon
such forms and upon such blanks az the
commission may prescribe,
q, TO make ana prosecute such re-
search and Investigation as 30 the detailed
properties OF corporations the business
income, reasonable expenditures, not
earnings and true values OF the fran
chIs1s Of 0ll public service corporations
doing business IN this state us VIII ons
able the commission 10 ascertain n fair
ana equitable basis Of assessing same
and OF making and recommending proper
legislation 20 tho Legislature from time
90 time, and 20 direct tho local naaosa.
Ing officers IN asscgaIng such proper,
ties,
T. 10 require individuals, fIrma and
corporations 20 furnish information con,
corning their capital funded or Other
| dobtg current assets and liabilities Ynlu,
or property gross and net earnings
operating and other expenses, taxes ant
othor charges and such other facts NJ
may be ncedful and desirable 10 on
able tho commission 10 ascertain m,
value ana relative burdens Of taxation
horne by all kinds OF property IN tht
state,
s. 10 cause tho depoatons Of VIE
neasep residing within or without the
state, or absent thorefrom, TO be takoi
upon notice 20 tho Interested parties n
like manner HB depoBitlona are taken n
clvil actions pondlnR IN the circuit oI
ohancorY court IN any matter whicl
tho CommiaFon ahRll hny0 authority tt
investigate and determine,
o. 70 Investigate the tax systems oI
other states and countries ana 10 fOrmu
late and recommend such legislation M
may be deemed oXpcdlont 90 proyon
evasion OF the assessment and tax lnwi
ana % secure Just ana equal taxation
throughout the state,
10 10 prescribe and prepare al
necessary interTogntorloa ana question:
~ bo nnaWerad by taxpayers ana DefRoni
or each county ana the forms uboi
which the lists prescribed by this Ao
are 20 ho made.
H. 10 consult and confer with N,
Governor ana Attorney Gcnornl Of thl
state upon the subject Of taxation, Hd
mnIalrotlon Of tho laws relating thereto
4 .r 4 4. a. d.