The Van Buren press., 1912-06-01


do solmenly swear that the foregoing is
correct and that | have appraised cach
tract or lot Of land, except United states
or State lands, or lands otherwise eN-
empt at its true and full value in
money, and not at what It would bring
at auction or forced sale, so help me
God ,.
NEUTRALITY-SUSPICIOUS.. Assessor"
Sworn to and subscribed before me
this ..,..... day Of ....,'....''',i III .
,.....,,......,,..... ......,,'. 49, ''leIk.
Section IS, The assessor shall prepare
a recapitulation by school districts OF
the personal property I'm each district
Said recapitulation shall show the ag-
Eregate value Of each Of the several
classes Of personal property in the dis
trict and the total value Of all the per-
sonal property therein, and the total
value Of the several classes Of per-
sonal property and of the personal
property in the county Likewise the
recapitulation shall show the total
value Of the real property In each school
district
Section ~. The board or supervis-
ors Of assessments sitting either as an
equalization board or as board of re-
vision and appeals shall hold It's meet
Iugs at the court house at the county
seat unless better to facilitate the work
II shall he deemed advisable 70 hold
q
The minutes OF the proceedings Of the
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 the
records prescribed by sections &C and
r. hereof he shall prepare an abstract
Of the assessment rolls Of his county
ms provided for In section rs hereof
and forward n 10 the Arkansas Tax
Commission such abstract shall be
made upon forms prepared and furnished
by the Tax Commission and shall give
tho information asked by the commission
under the various subjects fully and
completely MS required
II any assessor shall refuse or neglect
20 prepare an abstract Of the assess.
mcnt rolls Of his county and forward
tho Same to tho Tax Commission az re.
qurcd herein, he shall forfeit his office
ana all fees 10 which he rs entitled for
making the assessment OF said county
Section ST. Section II Of Act 2I7
approved May g. loO0 shall be amend
ed go ms 10 read me follows.
Section H. II shall hc tho duty Of
tho commission and II shall have power
and authority
I. To have and exercise general and
complete sunorvIelou over tho assess.
mont ana collection Of taxes. including
excise franchise inheritance and llquOr
llcousc taxes ana tho enforcement of
tho tax laws Of the state ana over the
several county assessors, tax collectors
board ~ supervisors NJ agqoagmontq ana
other officers charged with the nugoqea
mont and collection or taxes I'm tlo
several counties NJ the state. 10 no
end That OH assessments of property Ia
the state shall 100 made I'm relative pro-
norton ~ the iugt nu1 truc value thcrc.
Of I'm substantial compliance with the
| law and an t0vos duo Two state ana its
several 0Ucunl's I've collected
Q 70 confer with md advise Nsgosq.
ave AVID honrha Of sunowlaors ~ nqqosss
,a""'o .e 20 their duties and give nocos.
mr, .','"uotlOn ana directions ~ np.
SCISSORS and boards Of supervisors Of
lauaospwcnis
2 TO direct proceedings actions and
prosocutlons ~ be instituted 10 enforce
tho laws relating 10 penalties incur,
rod ror violating the laws relating "a
/ tho assessment " property and colloo.
/ ton Of taxes also 20 direct prosecutions
10 he instituted against persons and
npoNia or Officers OF corporations FOR
/ failure or neglect 20 comply with tho
provisions Of the statute governing tho
| return nesossmcnt and taxation Of
| property also 10 cause comnl1luia 10 he
made I'm tho propor courts looking 10 tho
rrmovnl from office ~ usgossor and
/ wowhnrs 81 tho board NJ supervisors NJ
| ppaoaawonte fpr any official misconduct
| or NEGLECT Of duty Of witch such Officers
may go guilty
10 REQUIRE tho Attorney GonornI
| ana the several nrnancuuur ATTORNEYS
| NJ the state ~ assist In tho commence.
mont and uroucoutlor NJ notions ana PRO.
/ crpAmpg for uounlt'ng forfoliurcs over
/ dur and uUuR1 nyua removals ana pun
/ lsnWenls for violations NJ the laws ol
/ the state I'm respect ~ the Assessment
and taxation Of property or 90 repre-.
/ sent tho commission IN amy litigation
/ IN which II may become involved I'm The
/ discharge OF lta duties
e. 10 require nssossors, county clerks
clerks OF the circuit court, collectors
/ and other county ana state officers "a
report Information aR 90 tho assess
ment OF property collection or taxes
| receipts from licenses ana other sources
/ the expenditures Of public funds for all
purposes ana such information ns mai
| ho needed OF desired IN the work I'm
| posed upon the commission by M IN Act
| such information 20 he furnished upot
such forms aud upon such blanks ns the
! commission may prescribe
q 10 mpke and prosecute Hlch re
search and Investigation ms 60 tho detailed
] rrHeer'ies ~ corporations The business
/ income reasonable expenditures, mel
earnings and tfh' salues Of ,n fran