The Nevada County picayune., 1912-07-05

! be required to list, and that I will not in any way connive at any violation or evasion of the law with respect to the listing or valuation of any property of any kind for taxation"
 Any assessor who fails to take the oath herein prescribed within the Sine prescribed shall be deemed to have va cated the office of assessor and the clerk Of the county court shall at once notify the Governor of such vacancy.
 Section 12. The assessor shall ap- praise and assess the real and personal property of his county in such manner and at such time as this Act shall pre- scribe. He shall appraise and assess all property subject to taxation in his county except such property as the law may make it the duty of the Arkansa s Tax Commission to appraise and as- SeSS.
 Section 13. Each assessor shall as SeSS the property of his county between the first day of February and the first day of July each year. For the pur- pose of making said assessment he shall visit each township in the county and shall devote at least three days to the work of assessing the property of each township. He shall fix one or more public places in each township most convenient to the taxpayers of the town ship at which he shall attend for the purpose of taking the lists of the tax payers and assessing the property. He shall give ten days notice of the time and place at which he shall attend by post ing at least six printed or written mo- tices in many public places in each township. He shall provide himself with blanks as hereinafter prescribed for taking the list of the taxpayers.
 Section IA. Every person who owns or controls property or any kind or who is by this Act required to assess property, shall attend at the time anu place provided by seci-on I3 hereof, and make and file With the assessor complete list or lists of property he IS required to list.
 Section 15 For the years 1911. 1912, and 1913, and thereafter each odd num- bered year. real estate shall be assessed each parcel of real estate shall be as- sessed at it's true and full value in money. Each person required, under section II of this Act, 10 list property shall attend at one of the places in the township in which the real estate to be assessed is located, fixed by the as sessor and shall. under oath administer ed by the assessor or his deputy hX the value of each parcel or land owned by him or which it is his duty to list. He shall also, if the assessor demand it, fix the value of the timber on any tract of land. also the value of any mines. minerals. fossils, quarrles, springs. or anything else on the land that gives a special value.
 If the surface of the land Is held by one person, and the coal iron or any other minerals, mineru water, gas or oil under the surface by another person, or if the timber located on the land Is held by another person, the estate there in of each. and the relative value of their respective interests, shall be aScer- tained by the assessor and each interest shall be assessed separately.
 Section It. Every merchant shall make and file with the assessor a list in which he shall set forth distinctly:
 l. The average value of merchandise carried in stock during the year inn mediately preceding the first day Of February of the year in which the as sessment is made; if he has not been in business for a year then he shall take the average value during such time he has been so engaged if he be commence ing business then he shall take the value of the merchandise in stock at the time of the assessment. No deduction shall be allowed because any part of the goods carried have not been paid for. All goods carried on consignment shall be included.
 2. The value of credits as defined In paragraph 13, section 5. hereof. belong ing to him and pertaining to said busi- ness on the first day of February of the year for which the assessment was made.
 3. The value of the furniture and fixtures used in said business
 4. The value of money, including bank deposits or deposits with other merchants in or out or the State on February first.
 5. The value of all horses. mules and other live stock used in said mer- cantile business.
 6. The value of aIr wagons. carts or other vehicles employed in said busi- ness.
 property not falling within the class of one of the above items. employed in said mercantile business
 Section IT. Every person or com pany engaged in the business of receiv- ing property in pledge. or as security for money or other thing advanced to pawner or pledgor. shall annually at the time by this Act prescribed for the as- sessment of personal property. return. under oath, all property pledged to and held by him as a pawnbroker. to the as sessor Of the proper county. who shall list and assess the same to such pawn broker at it's true and full value. Pawn brokers shall make return on the lists prescribed by law for merchants.
 Section IS. Every person engaged in the manufacturing business shall make and filed with the assessor a list in which he shall distinctly set forth:
 l. The average value of all materials purchased. received or otherwise held for the purpose of being used in whole or in part in any process of manu- facture. Said average value shall be for the year immediately preceding the first day of February of the year for
 
 2. The average value of all finished products carried the year Immediately preceding the first day of February of the year the assessment is made.
 8. The value of all engines, boilers and other machinery. implements or tools used in such manufacturing busi- ness on hand the first day of February
 I. The value of credits as deHned by paragraph 13. section [, hereof, carried on the books of said mannfaeturing business tho first day of February the year the assessment Is made
 5 The value of money on hand or deposited in banks or with other persons in or out of the State the first day of February.
 6. The value Of office furniture and fixtures and such other furniture and fixtures as may belong to the business
 The value of the live stock be- Ioucing to said business or being used therein.
 $. The value of all wagons, carts or other vehicles used ir said business or belonging to it.
 9 The value of all other personal nroperty not falling within either of the above classes being used in said busi-
 section 19. Every lawyer. physician, dentist. surgeon. chemist, veterinary snrpe0n. architect. abstracter of titles, contractor of any kind, or civil engineer
 ,=,. l-ipd shall mako and file with