The Forrest City times., 1912-06-07

sion properly and effectively to carry Into operation the provisions of this Act. Members of the Arkansas Tax tommission and other officers who may wiItHlly and knowingly violate the pro visions of this section shall be deemed guilty of mtsdemeanor and upon con N1cUon shall he 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 who wiifully and knowingly fails to list and assess same. or who listing and asse seiug such property wilfullv and knowingly fails or refuses to make and subscribe to the proper oath prescribed in either event he deemed guilty of a misdemeanor and upon conviction shall be lined In 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 ease may be. tc 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- sessaf. d member of the board of super visofs of assessments or a member of the Arkansas Tax Commission accepts Il list or return from d person required by this Act to make same and who knowingly and wilfully fails to demand that the person making such return take and subscribe to the proper oath as prescribed by this Act shall be deem ed guilty of misdemeanor and upon conviction shall be fined in any sum not less than fifty nor more than five hundred dollars and shall forfeit his office.
 Section 119. In addition to the other remedies provided by this Act for the prevention and punishment of any viola tion 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 in mandamus. injunction or 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 12o. Any provision in any mortgage, deed of trust or other similar instrument whereby the mortgagor 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 l21. 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 d section of more than forty acres.
 Third. for assessing real estate in cities of more than forty thousand in 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.
 Firth. 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- 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 popula tion 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 paid twelve dollars.
 Section 122. Each member of the board of supervisors of assessments shall receive as compensation for his 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 123. The fees provided by this Act to be 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-tbird 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 section 6961. Kirby's Digest Tn the 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 1t 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 124. That section 701S Kir- by's Digest. be amended so as to read IS follows.
 Section 101S. The clerk of the county court shall make out in books prepared for that purpose. in such manner as the Arkansas Tax Commission shall pre- scribe complete list or schedule of all taxable property in his county and the value thereof as capitalized. and arrang- ed in the following form
 Each separate tract of real property in each congressional township in his county, other than town or city property shall be contained in line. or lines opposite the name of owner or owners