The Harrison times., 1912-06-15

the property of any delinquent whom
the assessor or his deputy is uhaple TO
find there shall be assessed an amount !
equal to twenty-five per cent OF the !
taxes thereon
Section IS. Whenever It shall be
found by the assessor, the board of
supervisors of assessments or the /1rk-
ansas Tax Commission, that any I,erson
who has made and filed list or return
as provided by this Act, has w'.ch intent
to evade taxation wilfully Omitted to
list any item Of property as required by
this Act such Item shAll be listed
against such person at its true and full
value, and for failure TO assess said
item a penalty equal 10 fifty per cent
of the total taxes on the Item Tor that
year shall be assessed against 1t. Writ
ten or printed notice of such assessment
and penalty shall be given the taxpayer
and he may appear before the board or
Supervisors of assessment or the Ark
kansas Tax Commission, as the case
may be- and show that the omission
was not done with intent TO detraud.
If a satisfactory showing is made the
penalty shall be abated.
Section &C. If any person required to
list property for taxation shall have
been prevented by sickness or absence
from the county from listing such
property as by this Act prescribed such
person or his agent having charge OF
the making out Of the taX-books by the
county clerk make out and deliver TO
the assessor Of the county statement
Of the same as required by this Act,
and the assessor shall In each case
make an entry thereof in the returns
of the proper city town. or district ana
correct the item or items In said return
made by him, as the case may require,
but no such statement shall be received
by the assessor from any person who
| Flnn tod q
oath to his statement when required
by the assessor under the provisions OF
this Act, nor from any person unless
he shall have at first made an affidavit
that the person required to list the same
was absent from the county without
design TO avoid listing his property, or
was prevented by sickness from giving
the assessor the required statement
when called upon for that purpose. Amy
penalty that may have in the meantime
accrued under the provisions of this
Act shall, If the assessment Is made as
herein provided, be abated
Section 81. board to be known as
the board OF supervisors Of assessments
shall be provided for the several coun-
ties Of the State. In counties of less
than twenty-five thousand population
as shown by the last Federal census
said board shall consist of three mem
bers; in counties Of more than twenty
five thousand population said board
shall consist OF five MEMBERS provided,
that IN Sebastian county there shall be
two boards Of three members each, one
for the Fort Smith District and ono for
the Greenwood District Any elector OF
the county who Is real estate owner
shall be eligible for appointment on
said board, and said board shall be APP
pointed as follows; The county judge
of the county shall appoint one mem
ber the other members shall be APP
oil la, Said nnppinf.
ments shall be made before the first
day of February or each odd-numbered
year Said members shall hold office
for two years or until their successors
are appointed and qualified, The county
Judge shall Issue certificate OF ap-
poIntment 10 the member he appoints
and the governor certificates TO the
members he appoints, Any member of
the board who fails TO perform the
duties imposed upon him by this Act
in the manner prescribed by this Act
shall be deemed to have vacated the
office and shall be summarlly removed
by the officer appointing him, Vacan-
eies shall be filled by the county Judge
or the governor, whoever shall have
made the appointment originally Of the
the appointment Of members Of the
board OF supervisors OF assessments
shall be made within thirty days after
the passage Of this Act
Section 5S, The board shall meet IN
the court house at tho county seat IN
each county on tho first day OF Febru-
| ary OF each year and organize by elect
Ing ono Of It's members chairman. the
county clerk or deputy selected by him
shall be clerk OF the board, Before or
ganglng oNch member shall take the
oath OF office prescribed by section
twenty article nineteen OF tho Constl-
tuition OF Arkansas
II for any reOson tho board shall
fnIl 20 meet and organize on the FIRST
day OF February II shall DO lawful for
II 10 meet and organize on such date
thereafter az may be named by tho Ar.
kansas Tax Commission,
Section 60, u shall be the, duty or
each school board, provided the
same is called for at any time by
the asscaaor or board Of supervisors OF
assessments, to- furnish the assessor or
board ~ tho case may. be- n llat OF inc
taxpayers In such school district II
shall further be tho duty OF each mem
Der OF the school board 20 furnish any
Information with respect TO the value
OF property IN hia diatrict Gf which no
may be IN possession when the same ~
demanded by the Aaseaaor or board or
supervisors OF assessments or any
member thereof,
Section GO, when the board of sup
ewleors of assessments shall have, per,
formed the duties imposed upon II by
section Gl OF this Act II shall adjourn
TO meet the fifst day Of July folowlnE,
or on tho second day provided tho itst
day shall fall on Sunday The chair
man OF tho board shall have power TO
call the board together at an earlier
date provided majority OF the nom
bcrg request him 90 do 40 In writing,
stating In the request tho reason FOR
such call ana tho buslnosa 60 Do per-
formed Gt such meeting
g.aIiaa 1ha agaaRaaR gtat1
point es many deputies ae in his opinion
may bo necessary Go enable him 90
properly nnHoHH tho property or tho
county, The appointment or each dopus
ty shall be nubieot to tho approval OF
the board OF supervisors OF bRHeHH-
ments and no person shall serve as
deputy assessor whose appointment has
not been confirmed by the board The
appointments Of deputy assessors snail
be passed upon py tho board. at the
session held on tho FIRST day OF Fehri.
ury or Ot the nrst called meeting held
thereafter
Section O., The board of Huperylaore
OF assessments shall have power ana
II is hereby made itH duty 90 remove
any deputy assessor who does not per=
form his duties in the assessing OF
property hH this Act provides, aud any
vacancy HH deputy assessor shall be
filled by the assessor IA tho Same man
nor M the appointment was originally
made,
Section G3 Deputy easosaora appoint
ed under this Act shall attend az hueh
"a YE I.. a "a Ha