Pocahontas star herald., 1912-06-14

sion properly and effectively to carry
into operation the provisions of this
Act. Members of the Arkansas Tax
| commission and other officers who may
Wtlfully and knowingly violate the pro-
! Visions of this section shall be deemed
guilty of a misdemeanor and upon con-
Niction shall be fined not less than fifty,
| nor more than one hundred dollars.
Section III Any person whose duty
II is TO list or assess real or personal
property as prescribed by this Net and
VINO wilfully and knowingly fails to
list ana 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 10 and 80 of this Act shall
in either event be deemed guilty Of
misdemeanor and upon conviction shall
be fined in any sum not less than fifty
nor more than five hundred dollars.
II 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 offense is committed the names of
all persons who may violate the pro-
visions of this section
Section 1lS. Whoever being an as
SCISSOR a member of the board of super
VisorS of assessments or a member Of
the Arkansas Tax Commission accepts
a list or return from "A 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
as prescribed by this Act shall be deem
ed guilty of a msdemeanor 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
Tax Commission.
Section 12O. 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 Sc
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 121. The assessors provided
for by law shall be paid as follows for
the services rendered by them for max
ing the assessments of property In the
several counties of the State towit:
First, for. each assessment of per-
sonal property including assessment
covering poll tax only made by him,
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 shah
be paid twelve dollars. In case of frac-
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 i'm
cities OF more than forty thousand in
habtants according TO the last Federal
census. he shall be paid for each city
ward one hundred and twenty-five dol
lara.
Fourth. for assessing the real estate
in cities of more than ten thousand and
less than forty thousand inhabitants,
according to the last Federal census,
he shall be paid for each city ward one
hundred dollars.
Fifth, for assessing the real estate
of each city of the second class and
each city of the first class whose popula-
tion did not exceed ten thousand in
habitants, according the last Federal
census, he shall be paid fifty dollars
for each city ward.
Sixth, for assessing the real estate
in each incorporated town whose popula-
tion exceeded one thousand inhabitants
according to the last Federal census,
he shall be paid fifty dollars.
Seventh, for assessing the real estate
of each town or village laid off into
lots and blocks, whose population ex--
ceeded five hundred but did not exceed
one thousand, according to the last
Federal census, he shall be paid twenty
five dollars.
Eighth, for assessing the real estate
of each town or village laid off into
lots and blocks, and whose population
did not exceed five hundred, according
to the last Federal census, he shall be
paid twelve dollars.
Section 1922. Each member of the
board of supervisors of assessments
shall receive as 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 1923. 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 or city in which the property
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,
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
! SCISSORS 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
lector of taxes to the assessor out OF
| the funds due such city or town, and
| the assessors receipt for the sum paid
shall be sufficient voucher for the
amount covered thereby.
Section 124. That section 701S Kir-
| by's Digest, be amended so as to read
as follows:
Section 7O1S. The clerk of the county
| court shall make out in books prepared
| 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 equalized, and arrang-
| ed I'm the following form;
| Each separate tract of real property
| i'm each congressional township i'm 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