The Prescott daily news., 1912-05-31

guilty of a misdemeanor and upon con vlction shall be fined not less than fifty. nor more than one hundred dollars.
 Section IF. Any person whose duty t IS to list or assess real or personal property as prescribed by this Act and Wno wilfully and knowingly fails to Iist ana assess same. or who listing and assessing such property wilfully and snpowingly s,'pgy Tails or refuses to make and subscribe to the proper oath prescribed py sections IS and 32 of this Act shall Tn either event be deemed guilty of misuemeanor and upon conviction shall ner ne rimed ned m any sum not less than fifty nor more than five hundred dollars.
 It shall be the duty of the assessor or the Arkansas Tax Commission. as the case may be. to furnish the prose- the offense is committed the names of all persons who may violate the pro- visions of this section
 Section 11S. Whoever being an as- sesSor, member of the board of super visors of assessments or a member of the Arkansas Tax Commission accepts llst or return from a person required py this Act to make same. and who knowlngly and wilfully fails to demand that the person making such return take and subscribe to the proper ca ath as prescribed by this Act shall be deem- eu guilty of a misdemeanor and upon
 
 not less than fifty nor more than five 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 the provisions of this Act and of the orders of the commission by proceedings Tn mandamus. injunction 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 120. Any provision in any mortgage. dee1 of trust or other similar instrument whereby the mortgayor or obligator binds himself to pay any tax that may be assessed against the holder or owner of the note or other credit se- 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 and void and such provision shall not be enforceable in any court of law or equity in this State.
 Section 121. The assessors provided for by law shall be paid as follows for the services rendered by them for mak- ing the assessments of property in the several counties of the State towit
 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 he shall be paid twelve dollars In case of frac- tional townships. he shall be paid thirty three and one-third cents for each sec tion or fractional part of a 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 dol lars
 Fourth for assessing the real estate in cities of more 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- tion did not exceed ten thousand in- habitants, 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 ex- ceeded five hundred but did not exceed one thousand according to the last 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 last Federal census. he shall be paid twelve dollars.
 Section 122. Each member of the board of supervisors of assessments aixa pSat fnr Is services four dollars for every day he serves in the discharge of his duties as a member of said board The clerk of the board shall receive three dollars for every day he is employed.
 Section 12S. The fees provided by this Act to he paid the assessor for making the assessments of his county shall be paid as follows:
 For assessing property real and per sonal. outside of incorporated cities and towns. one-half shall be paid by the State and one-half by the county.
 For assessing the property. real and personal. located in incorporated towns and cities. one-third shall be paid by the town or city in which the property assessed is located, one-third shall be paid by the county and one-third by the State.
 The claims of the assessor against the county and State shall be filed and audited and paid in the same manner as they are filed. audited and paid under SectlOn btbI. NlTDS DistSt. III tuc case of claims against cities and towns. the assessor shall file his accounts against each city or town in the county court in the same manner as he now files his account against the county. The county court shall audit the claims in the same manner as it audits the as- sessor's 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 col lector of taxes to the assessor out of the funds due such city or town. and the assessors receipt for the sum paid shall be sufficient voucher for the amount covered thereby.
 Section 114 That section 701S Kir-