The Sentinel=record., 1912-06-06
PAGE EIGHT

atV thereafter as may De named by the Ar kansae Tax Commission
 Section be. It sSall be the duty oi each school board. provided the the assessor or board of supervisors of assessments. to furnish the assessor or hoard as the ease may be. a list of the taxpayefa in such school district it shall further be the duty of each mem Der of the school board to furnish any information with respect to the value of property in his district of which he may be m possession when the same is demanded by the assessor or board of supervisors Of assessments or any member thereof
 Section co When the board of sup ervisors of assessments shall have per formed the duties imposed upon t by section @ of this Act it shall adjourn to meet the first day of July Following. or on the second day provided the first day shall fall on sunday. The chair man Of the board shall have power to call the board together at un earlier date provided a majority of the mem bers request him Co do so in writing. stating in the request the reason for such call and the business to be per formed at such meeting
 Section 6i. The assessor shall np- point as many deputies as in his opinion may be necessary to enable him to county The appointment of each depu- ty shall be subject Co the approval of the board of supervisors of assess ments and no person shall serve as deputy assessor whose appointment has not been confirmed by the board. The appointments of deputy assessors shall be passed upon by the board at the session held on the nrst day of lfebru- ary or at the first called meeting held thereafter
 Section e. The board of supervisors of assessments shall have power and it is hereby made it's duty to remove any deputy assessor who does not per form his duties in the assessing or property as this Act provides. and any vacancy as deputy assessor shall be filled by tho assessor in the same man ner as the appointment was originally made
 Section ga Deputy assessors appoint ed under thls Act shall attend at such places as may De required by the as Hessor and shall perform such duties in the receiving Of lists and assessing property as the assessor may direct They shah have power to administer the oath 10 persons listing property. and to do and perform all things the assessor is by this Act required and em
 Section 68 The board of supervisors of assessments shah meet on the first day of July of each year for the pur pose of eaualizing the assessments of real and personal property of the county. Before entering upon the discharge ot their duties each member of the board shall take and Subscribe to the follow ing oath.
 I....'....r.,. ..............,,... do soiemny swear that l will perform the duties of a member of the board of supervisors of assessments of ......., County as the law directs that l will examine carefully Into all of the as sessments of the property in said county. that I will raise the assessed valuation of all property in said county value in money to it's true and ful value in money, that l will reduce tho assessed valuation of all property now assessed above its true and ful value in money to it's true and fuii value In money, that I will equalize the assess nents of the county on a basis of the true and full value in money. that in equalizing the assessments of the county I will not use any other or different basis of valuation than the true and full value in money of all the property of the county, and that l will in all things faithfully observe the law in the dis now about to enter as member of the board of supervisors of assess ments."
 Section es If any person shall be- gin any new business of any kind in any district or town In the county after the first day of February. and before the first day of October. t shall be the duty of the assessor to assess such new business ii the same manner as he would have done had such business been in existence at assessing time If tuch new nNSineSS snail nave been as sessed hy the assessor before the first day of July it shall be included in the regular assessment rolls submitted as hereinRfter provided by the assessor to fhe board Of supervisors of assessments. If such assessment be made between the first day Of July and the first day or September, 1t shall be submitted to the board of supervisors of assessments to be passed upon hy t along with the other assessments of the county. Prop erty iu any way overlooked by the as- sessor or omitted from the assessment at the regnlar asgesSiHg time shall be assessed in the same manner as is prop erty put into a new business No per son shall be compelled to pay taxes twice on the same property for the same year. Money invested in a new business after February first and Included in the regular assessment of the person owning it on February first shah not be included in the assessrnent of a new business begun after assessing time.
 Section e6. The assessor shall. on or before the first day of July make out in tabular form in a book prepared for the purpose. statements Of the names or the persons firms companies and corporations whose lists he has taken and whose personal property he has as- sessed showing the political township or ward residence and also the post office address of each. Names shall be arranged in alphabetical order and by school districts, There shall be listed in each school district all the personal
 
 where towns and school districts are not coterminous and the school district includes territory not included iu tho town there shall be two statements ar- ranged in alphabetical order with respect tn 4la ..f the t.. yte...sees s,s.. ..a which shah include the names of the taxpayers residing in the town and the other of which shall include the names of the taxpayers residing without the town but in the school district The assessors books shah also contain columns with appropriate headings in which to enter opposite the names of the taxpayers the value of the several classes Of personal property required by law 10 be listed Each list taken hy the assessor shall be entered upon the books separately and the assessor ahali enter opposite each nane in the proper column, the Value of each of the several classes of property listed Thore shall also he a coiumn in which to cn- ter the total of all property listed by the taxpayers and the assessor shall enter the proper amount in said columns Said books shall also contain n column in which to enter the valuation as eQualized by the board of supervisors of assessments. likewise q column in which the county clerk shall extend the valuation as equelized by the Arkau- eas Tax Commission. said books shall he filed with the county clerk by Sep tenher first
 Section e. The real and horsonal tax books and all the lists and returns to be made hy the taxpayers as provided by thie Act shall be turned over by the assessor to the board of supervisors of