The Huttig news., 1912-06-01

at the place where the property is To- cated; provided that all moneys, cre'its. investments in stocks and bohds Of such persons under guardianship shall be listed at the place where the guardian or curator resides.
 Section 45. Personal property in the hands of an assignee. receiver trustee in bankruptcy or other court officer, shall be listed and taxed at the place of listing before the appointment of such assignee, receiver. trustee or other iffcer.
 Section 46. When any person shall settle. or any association or corpora tion shall organize in any county of this State, and bring personal property therein after the first day of February and prior to the first day of October in any year. it shall be the duty of the assessor to list and return such property for taxation that year, unless the owner thereof shall show to the assessor, under oath, and by producing a copy of the assessment duly certified by the proper officers of State or county in which said property was assessed. that the same property has been listed for taxa tion for that year in some other county in the State, or in some other state or territory of the United States If such property is brought within any county after the assessor has made his returns for that year to the county clerk the assessor shall at once assess such prop erty and return the same to the county clerk, and the same shall be entered by the county clerk on the tax-books and
 
 Section AT. If any person of this State after his personal property has been assessed and before the tax thereon is paid. shall sell all of the same and not retain sufficient to pay the taxes thereon, the tax for that year shall be a lien on the property so sold. The one owing such tax shall be civilly liable to any purchaser of such property for any taxes he owes thereon, but the property so purchased shall be liable in the hands of the purchaser or purchas- CTS for such tax; provided, however, if the property be sold in the ordinary course of mercantile trade, it shall not be so liable in the hands of the pur- chasers.
 taxpayer be seized by legal process so as not to leave sufficient amount ex- empt from the levy and sale to pay the taxes then the taxes on the property of such taxpayer shall at once fall due and be paid from the proceeds of the sale of the property so taken on such process, in preference to all other claims against it.
 Section 49 When any person is about to remove his property from the State after the same has been assessed and before the taxes thereon have been paid without leaving sufficient remaining for the payment of the taxes thereon, the tax shall at once become due and pay able, which fact shall be determined by any court of competent jurisdiction in an action brought in the name of the State, for the use of the county, against the owner or reputed owner of such property. which court may render Judgment thereon. and enforce the same by execution. Attachment may issue as in other cases, but without bond. and it shall be enforced as in other cases.
 Section SO If property subject to taxation be sold. seized or attempted to be removed as provided in sections AT. 4S. and 49 of this Act. before the county clerk has turned over the tax-books for that year to the collector then if the assessors books be In the assessors hands, he shall furnish the, collector the assessment of that person; but if the party has been assessed and the as eessor's books be in the hands of the county clerk. then the county clerk shall furnish to the collector the assessment of that person, and the collector shall at once levy on the property so return ed to him the percentage of tax levied in that county for the previous year and collect the same as in this Act provided. Should the percentage thus collected exceed the rate levied for the current year such excess shall be re- turned to the person entitled thereto by the collector upon the order of the county court.
 Section 51 In case of doubt as to the listing oS personal property, where it cannot be listed as in this Act pro- vided, if between places in the same county. the place of listing shall be de- termined by the board of supervisors of assessment. and if between different
 
 by the Arkansas Tax Commission; and when determined in either case shall be as binding as if fixed by this Act
 Section 52. Whenever the assessor listing real or personal property for himself or for another person. firm company or corporation, has not made a full, fair and complete list thereof. or has valued any property at less than it's true and full value in money he shall examine such person at length under oath. He may also call before him any other persons 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 tax-books are turned over to the board of supervisors Of assessments, after the assessment 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 the yalua- fion as returned and assess such omit ted items or such parcels of real es- tate st its true and full value in money {: likewise 1t shall be his duty to raise the valuation of any real or personal property which may have been under valued by the person listing it. to its true and full value in money. In case. however the assessor shall change the valuation of the property of any person as 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 ment is made.
 Section 53. 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 county within ten days after the last day fixed for making the assessment in 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 delin- quent and a penalty of one dollar. half of which shall go to the assessor and the other half to the common school fund, shall at once accrue. The as- sessor shall. as soon az 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 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 shall make