Pine Bluff daily graphic., 1912-06-15
TEN

s to. meet and organize oif such date IF Y. erestt ter as may be nau,ed by the AT kssnsas Tax Commission
 section aa. It skaH be tho dutv of each school board Snrotsidag tl,n same is called for at any time bv alle assessor or board of supervisors of assessments, sls to furnish the assessor or board as the case may be a list of the IaNnayerS in such school district If snatl further be tie duty Of each mem ;rfos oI the school board to furnish any iIlormauon with respect to the value ui property in his district of which lie may be in possession when the same ia ee,nanded e,,nau11 by the assessor or board of member thereof.
 section 60. When the board. of sun crVlsoTs or assessments shall havo per formed the duties imposed upon it by ,e e.aon ,,on+ o1 or this Act it shall adjourn or on the second day provided the first cay shall fall on Sunday The chair ma Inan or the board shall have power to call the board together at an earlier date provided majority of the mem pers request him to do so in writing, s@.a.ihg @ Tn the request the reason for fnrr form sail and the business to be per- 1ormed at such meeting,
 Section 61. The assessor shall ap- point as many deputies as in his opinion may may De necessary to enable him to properly assess the property of the county. The appointment of each depu- Iy snail be subject to the approval of the board of supervisors of assess menfs and no person shall serve as deputy assessor whose appointment has not been confirmed by the board. The appointments of deputy assessors slall session held on the first day of Febru- ary. or at the first called meeting held thereafter
 Section e. The board of supervisors oI assessments shall have power and IL IS hereby made it's duty to remove any deputy assessor who does not per form his duties in the assessing of property as this Act provides and any vacancy as deputy assessor shall be Filled by the assessor in the same man ner as the appointment was originally made.
 Section s3 Deputy assessors appoint cd under this Act shall attend at such places as may be required by tue as- sessor and shall perform such duties Tn the receiving of lists and assessing property as the assessor may direct They shall have power to administer the oath to persons listing property, and to do and perform all things the assessor is by this Act required and em- powered to do
 Section 64. The board of supervisors Of assessments shall meet on the first day of July of each year for the pur- pose of eaualizing the assessments of real and personal property of the county Before entering upon the discharge of their duties each member of the board shall take and subscribe to the follow ing oath
 i.... .............., do solemnly swear that I will perform the duties of member of the board of supervisors of assessments of ........ f county as the law directs: that I will examine carefully into all of the as sessments of the property in said county; that l will raise the assessed valuation of all property in said county now assessed below it's true and full value in money to it's true aud full value in money; that I will reduce the assessed valuation of all property now assessed above it's true and full value In money to it's true and full value in money; that l will eaualize the assess mcnts of the county a basis of the true and. full value in money; that ill euuaiiZlnE the assessments of the county will not use any other or different basis nf valuation than the true and full value i'll money of all the property of the county. and that I will in all things faithfully observe the law in the dis charge of the duties upon which I am now about to enter as a member of the board of supervisors of assess ments."
 gin any new business of any kind, in any district or town in the county after the first day of February. and before the first day of October. it shall be the duty or the assessor to assess such new business in the same manner as he would have done had such business been in existence at assessing time If such new business shall have been as sessed by the assessor before the first day of July it shall be included in tho regular assessment rolls submitted as hereinafter provided by the assessor to the board of supervisors of assessments 1 IT such assessment be made between tho first day of July and the first day or September. it shall be submitted to the board of supervisors of assessments. to be passed upon by 1t along with the other. assessments of the county. Prop efty m any way overlooked by the as sessor. or omitted from the assessment at the regular aSSpSSjOa tjO)p nal ha assessed in the same manner as is prop erty put into a new business. No per son shall be compelled to pay taxes twice on the same property for the same year. Moiey invested in a new business after February first. and included in the regular assessment of the person owning 1t on February first. shall not be included in the assessment of new business begun after assessing time. Section e6: 1he assessor shall on or before the first day of July make out in tabular form in a book prepared for the purpose. statements of the names of the persons. firms, companies and and whose personal property he has as sesScd showing the political township or ward residence and also the post office address of each Names shall be arranged in alphabetical order and bv school districts. There shall be listed in each school district all tue personal property taxable therein. In cases where towns and school districts are not coterminous and the school district includes territory not included in the town there shall be two statements ar ranged in alphabetical order with respect to the names of the taxpayers one of which shall include the names of the taxpayers residing in the town and the other of which shall include the names of the taxpayers residing without the town but in tho school district The assessors books shall also contain columns with appropriate headings in which to enter opposite the names of the taxpayers tho value Of the several classes of personal property rcquircd by law to be listed Each list taken by the assessor shall he entered upon the books separately and tho assessor shall enter opposite each name in the proper column. the value nf each of the several classes of property listed. There shall also be a column in which to en- ter the total of all property listed by the taxpayers and the assessor shall enter the proper amount in sa u columns Said books shall also contain a column in which to enter the valuation as