The Harrison times., 1912-06-22

| Sworn to and subscribed before me
| this ........ day Of ............., ,l9l /.
| .............. .....' 'Clelh'
Section rs. The assessor shall prepare
| q recapitulation by school districts OF
! the personal property in each district
| Said recapitulation shall show the ag-
! gregate value of each of the seVeral
| classes of personal property in the dis
trict and the total value of all the per-
! sonal property therein, and the total
| value Of the several classes Of per-
sonal property and of the personal
property in the county. Likewise the
recapitulation shall show the total
value of the real property in each school
district.
Section 70. The board or supervis-
| ors of assessments sitting either as an
| equalization board or as a board of re-
! vision and appeals shall hold its meet
| ings at the court house at the county
seat unless better to facilitate the WORK
| it shall be deemed advisable to hold
sessions in other places in the county.
| The minutes Of the proceedings of the
board shall show at what places the
! session of the board is held
Section 80. At the same time the as
| SCISSOR files with the county clerk the
records prescribed by sections &C and
| II hereof he shall prepare an abstract
| of the assessment rolls of his county
| as provided for in section rs hereof,
| and forward 1t to the Arkansas Tax
| Commission. Such abstract shall be
made upon forms prepared and furnished
| by the Tax Commission and shall give
the information asked by the commission
| under the various subjects fully and
completely as required.
| II any assessor shall refuse or neglect
TO prepare an abstract of the assess
| ment rolls of his county and forward
| the same to the Tax Commission as re-
| quired herein he shall forfeit his office
and all fees to which he is entitled for
| making the assessment of said county.
Section 81, Section II OF Act 257,
! approved May 12. 1909 shall be amend
| ed so as to read as follows
Section H. II shall be the duty Of
| the commission and 1t shall have power
and authority:
T. To have and exercise general and
complete supervision over the assess
| ment and collection OF taxes, including
| excise. franchise, inheritance and liquor
| license taxes, and the enforcement Of
| the tax laws Of the State and over the
| several county assessors, tax collectors,
| board OF supervisors OF assessments and
other officers charged with the assess
ment and collection of taxes in the
| several counties of the State, 10 the
end that all assessments of property in
! the State shall be made in relative pro-
| portion TO the just and true value there
| Of In substantial compliance with the
| law and all taxes due the State and its
| several agencies be collected
O. TO confer with and advise assess
| ors and boards OF supervisors of assess
ments as to their duties and give neces-
| sary instruction and directions TO as
SCISSORS and boards OF supervisors Of
assessments.
g. TO direct proceedings, actions and
prosecutions to be Instituted TO enforce
| . Nh lNaE ~ Isas.s
| red for violating the laws relating to
| the assessment Of property and collec-
| tlon Of taxes; also 10 direct prosecutions
| TO be instituted against persons and
| agents or officers OF corporations for
! failure or neglect TO comply with the
provisions of the statute governing the
| return. assessment and taxation OF
property; also to cause complaints TO be
made In the proper courts looking TO the
| removal from office of assessor and
members OF the board OF supervisors of
assessments for any official misconduct
or neglect OF duty OF which such officers
| may be guilty.
l. TO require the Attorney General
and the several prosecuting attorneys
OF the State TO assist In the commence
ment and prosecution OF actions and pro-
| ceedlnRs for penalties fofeitures, over
| duo and unpaid taxes, removals and pun
| Ishments for violations Of tho laws OF
|
| and taxation Of property, or 20 repre-
sent tho commission In any litigation
| in which II may become involved In the
discharge OF rs duties.
| g. TO require assessors, county clerks,
clerks Of the circuit court, collectors
and other county and state officers TO
report information as 10 the assess
mont OF property, collection OF taxes.
| roccnta from licenses and other sources,
| the expenditures OF public funds for nll
| purposes and such information ny may
! be needed or desired In tho work im-
posed .upon tho comm isslon by this Act,
such Information 20 be furnished upon
such forms and upon such blanks as tho
| commission may prescribe,
@, To make and prosecute such re.
search and Investigation Ms 10 the detailed
| properties OF corporations, the business,
Income reasonable expenditures, net
| earnings and true values OF the fran-
chlses OF MI public service corporations
doing businesg IN this State M viii en-
able the commission 90 ascertain n fair
and equitable basis OF assessing Same
| and OF making and recommending proper
| Legislation 10 tho Legislature from time
| TO time, and 20 direct tho local osscas-
| Ing officers In assessing such proper
tlea
Z, 10 require individuals firms and
corporations TO furnish information con
! eerning their capital, funded or other
debts current assets and liabilities value
| OF property, gross and net earnings,
| operating and other expenses, taxes and
| other charges and such other facts aa
| may be noodfu ana desirable 90 on
| able the commission 20 ascertain the
| value and relative burdens OF taxation
| borne by all kinda OF property In tho
| state
| 3, TO cause tho depoeitlona Of Wit
| nesses residing within or without the
| state or absent thereffom, 20 be taken
upon notice 90 the interested parties In
| like monnor M doposltlonp are taken IN
| ciyll nctlonA pending In the circuit or
| ch1noory court IN any matter which
the commission shall have authority 20
| investigate and determine,
., 10 investigate the tax aystema Of
| other states and countries ana 20 f0rmua
| late and recommend such Legislation ~
! may bo deemed oXpodlont 90 prevent
| evasion or the assessment ana tax laws
| and ~ secure Just and equal taxation
throughout the State,
| 10, To prescribe and prepare all
| necessary ihtefr0gatofeH ANA questions
| 60 be answered by taxpayers ana persons
of each county, and the forms upon
which tho lists prescribed by this Act
| are 10 be made
II, no consult ana confer with tho
| Governor ana Attorney Gonornl Of the
state upon the subject OF taxation, ad-
miniRtfatl0n or the laws relating thereto
and the progress or the work OF the
commission, and 20 furnish said officers
from time 20 time such information and
assistance aH they may desire,
~. Ana. a. - 4