The Harrison times., 1912-06-08

| the assessor or his deputy is unable 10
! find there shall be assessed an amount
| equal to twenty-five per cent OF the
taxes thereon.
Section 55 Whenever It shall he
found by the assessor, the board OF
supervisors of assessments or the Ark
ansas Tax Commission, that any person
! who has made and filed a list or return
/ as provided by this Act, has with 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 It's true ana run
| value and for failure TO assess SAID
item a penalty equal TO fifty per cent
! Of the total taxes on the item for 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 10 defraud,
| If a satisfactory showing is made the
penalty shall be abated.
Section Sc, 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
| such property may at any time before
| the making out Of the textbooks by the
| county clerk, make out ana utllNti "
| 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
| shall have refused or neglected TO make
oath 10 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, Any
penalty that may have in the meantime
accrued under the provisions of this
| Act shall II the assessment Is made as
herein provided, be abated,
Section g. a 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
/
| 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 q 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
| bor, the other members shall be APP
| pointed by the governor. Said appoint
| ments shall be made before the first
sI,,s g1. A1I a 3 rod
| year Said members shall hold office
| for two years or until their SUCCESSORS
are appointed and qualified, The county
| Judge shall Issue u certificate OF ap-
| polntment TO the member he appoints
| and the governor certificates 10 the
members he appoints. Amy 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 20 have vacated the
office and shall be summarily removed
| by the officer appointing him, Vacan-
| ces shall be filled by the county Judge
| or the governor whoever shall have
made the appointment originally Of the
member vacating In the year 1911
| the appointment OF members OF the
board OF supervisors OF assessments
| shall be made within thirty days after
| the passage OF this Act
Section 6S The board shall meet IN
| tho court house at the county seat In
each county on the first day OF Fcbru-
airy OF each year ana 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
| gan2ing each member shall take tho
| oath OF office prescribed by section
twenty article nineteen of tho Consti-
tuition OF Arkansas,
If for any reason tho board shall
| fail 20 meet and organize on the first
day Of February II shall h0 lawful for
| II 20 meet and organize on such datO
| thereafter os may be named by the Ar
kansas Tax Commission,
Section 69, II shall be the duty Of
| each school board, provided the
! sOmo In called for at any time by
| the Assessor or board OF supervisors OF
assessments, TO furnish the assessor or
! board az the case may be, u list of the
! taxpayers In such school district IL
| shall further be tho duty OF each nom.
! Der Of the school board 70 furnish any
! Information with respect TO tho value
! OF property I'm hla district Of which he
! may be In possession when the Homo II
| demanded by the assessor or board or
| supervisors OF ASSIGNMENTS or any
member thereof
Section GO, when tho board of sup
| erNlhprN or NNNCNNmcnN Nhull nave per-
| formed tho duties imposed upon Il by
| section Gl OF this Act II shall adjourn
| 20 meet the first day of July following,
! or on tho second day provided the nfst
! day shall fnll on Sunday The chair
| man OF the board shall have power TO
! call tho board together at an earlier
! date provided majority OF the Nom
| hcrS request him 20 do 30 I'm wrltlnG
! stating In tho request the reason for
| Nueh call and the business 20 be per-
| Formed Ot such meeting,
Section o. Tho asaesaor shall APP
! point ~ many deputies aB IN his opinion
! may be necessary 60 enable him 60
! properly assess tho property OF tho
! county The appointment OF each depus
| ~ shall ho subject 90 the approval or
mentb and no person shall servo nH
not been confirmed by the board Ihe
appointments Of deputy AeHeasora shqll
bo pnsscd upon by iho board. nt tho
session held ON the nrut day OF Fchru.
urN or nt the nWt called meeting held
thereafter
Section az, The board Of supervisors
or assessments shall have power ANA
Il n hereby made It's duty 60 remove
any deputy assessor who does not per-
| form hls duties In the assessing OF
property Hs this Act provides, und any
vacancy MS deputy assessor shall hc
filled by the uHHcgsor I'M the unmc man.
nrr Ha the appointment was originally
made
Section a., Deputy assessors appoint
ed under this Act shall attend At eurh
places an may bn required by the as
SCISSOR ana shall perform Huuh duties
IN tho receiving OF lIHlH uu0 uHHnHHlng