The Huttig news., 1912-06-01

sion properly and effectively to carry
 into operation the provisions of this
 Act. Members of the Arkansas Tax Commission and other officers who may
 wilfully and knowingly violate the pro
 visions of this section shall be deemed
 guilty of a mfsdemeanor and upon con
 viction shall be fined not less than fifty,
 nor more than one hundred dollars.
 Section H. Any person whose duty
 it is to list or assess real or personal
 property as prescribed by this Act and
 who wilfully and knowingly fails to
 list and assess same. or who listing and
 assessing such property wilfullY and
 knowingly fails or refuses to make and
 subscribe to the proper oath prescribed
 by sections , and 32 of this Act shall
 in either event be deemed guilty of q
 misdemeanor and upon conviction shall
 be fined 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 case may be- to furnish the prose cutting attorney of the county in which
 the effense is committed the names of all persons who may violate the pro-
 visions of this section.
 Section 11S. Whoever being an as
 sessor, a member of the board of super visors of assessments or a member of the Arkansas Tax Commission accepts
 list or return from 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
 
 ed guilty of a 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 Section 120. 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 12f. 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 ef per sonal property including assessment covering poll tax only mdue DY nm, 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 l tional townships. he shall be paid thirty three and one-third cents for each sec tion or fractional part of section of more than forty acres.
 Third, for assessing real estate in I HIIfT g.f n%fN tI1n1l T habitants according to the last Federal 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, i according to the last Federal census. l he shall be paid for each city ward one l hundred dollars.
 Fifth, for assessing the real estate l of each city of the second class and l each city of the first class whose popuIa- l tion did not exceed ten thousand in-
 habitants. according the last Federal 1 census, he shall be paid fifty dollars I for each city ward.
 i Sixth, for assessing the real estat
 in each incorporated town whose popula
 tion exceeded one thousand inhabitant
 he shall be paid fifty dollars.
 l Seventh. for assessing the real estat, i of each town or village laid off into l lots and blocks. whose population ex- i ceeded five hundred but did not exceed l one thousand, according to the last l Federal census, he shall be paid twenty | five dollars
 Eighth. for assessing the real estate l of each town or village laid off into lots and blocks, and whose population
 did not exceed five hundred. according 1 to the last Federal census, he shall be
 paid twelve dollars.
 Section 122. Each member of the shall receive 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 city in which the property l assessed is located. one-third 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. In the case of claims against cities and towns. 1 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 1 lector of taxes to the assessor out of the funds due such city or town. and i the assessors receipt for the sum paid | shall be sufficient voucher for the l amount covered thereby.
 Section 124. That section 701S Kir-
 by's Digest, be amended as to read
 as follows:
 Section 701s. The clerk of the county
 court shall make out in books prepared l for that purpose, in such manner as the | Arkansas Tax Commission shall pre-
 scribe a 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 a line. or lines | opposite the name of owner or owners arranged in numerical order. Each separate lot or tract of real property in each city or town shall be
 set down in a line, or lines opposite the | names of the owner or owners arranged l in numerical order.
 I