Sharp County record., 1912-05-31

sion properly and effectively to carry
into operation the provisions of this
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 msdemeanor and upon con-
Viction shall be fined not less than fifty,
nor more than one hundred dollars,
Section III. Any person whose duty
it is to 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 Is and 80 of this Act shall
in either event be deemed guilty of
misdemeanor and upon conviction shall
be fined in any sum not less than fifty
nor more than five hundred dollars,
1t shall be the duty of the assessor
or the Arkansas Tax Commission, as
the case may be, to furnish the prose-
cutting attorney sof the county in which
the offense is committed the names of
| ell persons who may violate the pro-
! visions of this section
Section 11S. Whoever being an as
SCISSOR, a member of the board of super
| visorS of assessments or a member Of
| the Arkansas Tax Commission accepts
list or return from person required
| by this Act to make same, and who
| NIoWlllSlN anu WlllullS luis " utHuHi
that the person making such return
| take and subscribe TO the proper oath
as prescribed by this Act shall be deem
ed guilty of a misdemeanor 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
| .he 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 in the name of the State OF
| Arkansas on relation of the Arkansas
| Tax Commission.
Section 1870, Any provision in any
| mortgage, deed of trust or other similar
| instrument whereby the mortgagor or
| obligator 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
null ana void and such provision shall
| not be enforceable in any court OF hw
| or equity in this State.
| for by law shall be paid as follows for
the services rendered by them for maxi
| ing the assessments Of property In the
several counties of the State towlt;
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 lie shall
be paid twelve dollars, In case Of frac-
| tional townships, he shall be paid thirty
| three and one-t third cents for each sec
| ton or fractional part of u section of
more. than forty acres.
Third, for assessing real estate in
| cities of more than forty thousand in
| habitants according to the last Federal
| census, he shall be paid for each city
ward one hundred and twenty-five del
=, lars
In cities OF 'oore than ten thousand and
! less than forty Thousand Inhabitants
according to the last Federal census,
! he shall be paid for each city ward one
hundred dollars.
Fifth for assessing the 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
| habtants, 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 popula-
| ton exceeded one thousand inhabitants
according to the last Federal census,
| he shall be paid fifty dollars
Seventh FOR assessing the real estate
| OF each town or village laid Off into
lots and blocks, whose population eS.
ceeded five hundred but did not exceed
| np1i IA la
Federal census, he shall be paid twenty
| five dollars
Eighth, for assessing the real estate
Of each town or village laid Off into
lots and blocks, and whose population
did not exceed five hundred, according
to the laat Federal census. he shall be
paid twelve dollars,
Section 122. Each member of the
board of supervisors Of assessments
shall receive as compensation FOR his
services four dollars for every day he
serves In the discharge Of his duties 0s
member of said board, The clerk of
the board shall receive three dollars for
every day he Is employed,
Section i23. The fees provided by
this Act to be paid the assessor FOR
making the assessments of his county
shall be paid rs follows
For assessing property, real ANA per.
sonal, outside of Incorporated cities and
towns, ono-holf shall be paid by the
state and 0neah0lf by the county,
For assessing the property, real ana
personal, located in Incorporated towns
and cities, one-third shall be paid by
the town or city IN which the property
assessed IN located ono-third shnll be
paid by the coun,y aud one-thIrd by the
state,
The claims Of the assessor against
the county and State shall be filed and
audited aud paid IN the same manner
as they are filed, audited and paid under
section G0Gl, kirby's Digest IN the
case OF claims against cities ana towns
the assessor shall file his accounts
0g0ligt each city or town IN the county
court IN the s0mo manner ~ he now
files hIs account against the county,
The county court ahnll audit the claims
In the same manner ~ II 0udits the nA7
SCISSORS account against the county, The
amount allowed the assessor by the
county court against each city or town
IN the county shall be paid by the coll
loctor of taxes 10 the assessor out Of
the funds due such city or town, and
the assessors receipt for the aum paid
shall be sufficient voucher for the
amount covered thereby
Section l2i, THAT section 10lS Klrs
bya Digest be amended 80 As to read
M follows
Section 7OlS The clerk Of the county
court shall make out In books prepared
for that purpose, IN such manner na the
Arkansas Tax Commission shull pre-
scribe u complete liet or schedule Of oil
taxable property IN his county, ana the