The Sentinel=record., 1912-06-27


 himself or for another person. firm. 1 company or corporation, has not made q full. fair and complete list thereof, or has valued any property at less than its
 true and fuii value in money. ie shall
 examine such person at length under oath. lie may also call before niW any
 other peraons having knowledge of the
 property Of the party whose assessment
 is questioned. and examine such persons
 under oath with respect to such prop erty.
 If. after making such investigation
 or at any time before the fax-bocka are | turned over to the board of supervisors of assessments. after the assessment
 has been made. the assessor is of tha opinion from such evidence as may be
 discovered by him that the party mak- ing the list has omitted any items or has listed any real or personal property | below its true and full value in money, 1t shall be his duty to ignore tue valua- 1 tion as returned and assess such omit ted Items or such parcels of real es~ tate at its true and full value in moneyi l likewise it shall be his duty 10 raise l the valuation of any real or personal | property which may have been under valued by the person listing it. to It's true and full value Tn money. In case, however. the assessor shall change the valuation of the property of any person ns fixed by the person himself he shall notify such person in writing of such
 change. Such notification shall be
 made before the second Monday in Au
 gust of the year for which the assess nltHt iS fnAue
 Section 5s Each person required by this Act to list property for taxation | shall. by himself or agent, attend at one of the places in the proper town | ship, fixed by the assessor for making assessments in such township and list the property, real and personal, by this Act required. If any person shall fail to attend at one of such places and list the property, he may appear before the assessor at some other place in the | county within ten days after the last Hnxr f4k.. such township and make the list or lists required of him by this Act. Should
 the person not appear before the as-
 sessor and make the list within ten days he shall be deemed to be a delln- quent and a penalty of one dollar. half of which shall go to the assessor and
 the other half to the common school l fund. shall at once accrue. The as- | sessor shall as soon as practicable either by himself or deputy, visit the office usual place of business or resi- dence of such delinquent. provided he
 can be found in the county. and demand a list of the property required to be returned for assessment. If at such time the list for any reason is not made by the owner of the property or his agent the assessor or deputy shali make out the list on his own view on the that purpose he shall have the right to | enter upon any lands and make any ex- aminations necessary and summon be- | fore him and examine any persons
 under oath; provided that if
 person owns property in two or more | townships in county he may either in person or by agent, appear before | the assessor in any one of the town l ships in the county in which he has property situated at the regular time l ard place fixed by the assessor for as- sessng the property of such township and list all the property owned by him in the county.
 section 54 If any person after de- deputy. as provided in section 53 of this Act shall refuse Co make the rec quired list and swear to same. the property which ought to have been listed shall be assessed at it's true and full value In money and for the failure of the
 taxpayer to make the assessment a lpenalty equal to fifty per cent of the fotaf | taxes on the property for that year
 shall be assessed against it. and upon
 the property of any delinquent whom
 the assessor or his deputy Is unable to
 find there shall be assessed an amount
 equal to twenty-five per cent of the
 taxes thereon.
 Section 55 Whenever it shall be
 found by the assessor. the board of
 supervisors of assessments or the Ark
 ansas Tax Commission, that any person
 who has made and filed 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 llssea against such person at it's true and full 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 it. 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 the Ark kansas Tax Commission, as the case may be. and show that the omission was not done with intent to defraud
 If q satisfactory showing Is made the 1 penalty shall be atata5.
 Section 56. If any person required to list property for taxation shall, have
 been prevented by sickness or absence | from the county from listing such l property by this sict presrriDeu sucn l person or his agent having charge of such property may at any time before 1 the making out of the tax-books by the | county clerk, make out and deliver to l the assessor of the county a statement | of the same as required by this Act. and the assessor shall in each case make an entry thereof in the returns l of the proper city. town, or district and correct the item or items iH said return made by him. as the case may require, but no ssch statement shall be received | by the assessor from any person who f shall have refused neglected to make | oath to his statement when required | by the assessor under the provisions or 1 this Act, nor from any person unless l he shall have at first made an affidavit ! that the person required to list the same | was absent from the county without l design to avoid listing his property, or l was prevented by sickness from giving the assessor the required statement | when Cdiitu upbu lQE IHAl purpose 4ADN | penalty that may have In the meantime aecr.sed Nfsdar the nravlsione af 1 Act shall, If the assessment is made as herein provided. be abated.
 | Section 57 A board to be known asy 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 twes.tY-
 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 enc for
 the Greenwood District Any elector of
 the county who is a real estate owner shall be eligible for appointment on
 said board, and said board shall be ape
 pointed as follows. The county judge
 ;sSS tssss county shall appoint oiiv ItierI-
 Der, the other members shall be ap-
 pointed by the governor. Said appoint
 ments shall be made before the first l 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 to 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 ff.ot4 fI.f t4..a