The Harrison times., 1912-06-22

| tRe property OF any uellnQueHt NHcHh
| the assessor or his deputy is unable 10
find there shall be assessed an amount
equal to twenty-five per cent of the
taxes thereon.
Section 55. Whenever 1t shall be
found by the assessor, the board of
supervisors of assessments or the Ark
ansas Tax Commission, that any person
! who has made and filed list or return
as provided by this Act, has with intent
10 evade taxation wilfully omitted to
list any item Of property as required by
| this Act, such item shall be listed
against such person at its true and full
value and for failure to assess said
| item a penalty equal to fifty per cent
! Of the total taxes on the item for that
year shall be assessed against 1t. Writ
| ten or printed notice Of such assessment
and penalty shall be given the taxpayer
and he may appear before the board or
| supervisors of assessment or the Ark
kansas Tax Commission, as the case
may be- and show that the omission
was not done with intent to defraud
| If a satisfactory showing is made the
penalty shall be abated.
Section Sc. If any person required to
| list property for taxation shall have
been prevented by sickness or absence
| from the county from listing such
property as by this Act prescribed, such
| person or his agent having charge of
| such property may at any time before
the making out of the tax-books by the
| county clerk, make out and deliver TO
/ the assessor of the county statement
of the same as required by this Act
and the assessor shall In each case
make an entry thereof In the returns
of the proper city. town, or district ana
correct the item or items in said return
| made by him, as the case may require,
! but no such statement shall be received
| by the assessor from any person who
shall have refused or neglected to make
| oath to his statement when required
by the assessor under the provisions OF
| this Act, nor from any person unless
| he shall have at first made an affidavit
that the person required to list the same
was absent from the county without
design to avoid listing his property, or
was prevented by sickness from giving
the assessor the required statement
when called upon for that purpose. ANY
| penalty that may have In the meantime
accrued under the provisions OF this
| Act shall, If the assessment Is made as
herein provided, be abated
Section 81. A board to be known as
| the board OF supervisors Of assessments
shall be provided for the several coun-
| ties OF the state. In counties of less
than twenty-five thousand population
as shown by the last Federal census
| said board shall consist of three mem
bers in counties OF more than twenty
| five thousand population said board
shall consist OF five members; provided,
that In Sebastian county there shall be
two boards OF three members each, one
| for the Fort Smith District and one for
| the Greenwood District. Any elector OF
| the county who Is a real estate owner
shall be eligible for appointment on
said board, and said board shall be APP
Of the county shall appoint one mem
her, the other members shall be ap-
pointed by the governor. Said appoint
ments shall be made before the first
day Of February o. each odd-numbered
year Said members shall hold office
FOR two years or until their successors
are appointed and qualified. The county
Judge shall issue certificate OF APP
pointment TO the member no appoints
| and the governor certificates to the
members he appoints Any member OF
| the board who falls to perform the
duties imposed upon him by this Act
In the manner prescribed by this Act
shall be deemed TO have vacated the
office and shall be summarily removed
| by the officer appointing him. Vacan-
oios 1hall be filled by the county Judge
or the governor, whoever shall have
made the appointment originally OF the
member yaeating In the year 1911
board OF supervisors OF assessments
shall be made within thirty days after
the passage OF this Act
Section IS. The board shall meet In
| the court house at the county seat In
each county on the first day OF Febru-
nry Of each year ana organize by elect
| Ing one OF lts members chairman, the
| county clerk or deputy selected by him
shall be clerk OF tho board, Before or
| ganizng each member shall take the
| oath OF office prescribed by section
twenty article nineteen or tho Constl-
tuition OF Arkansas.
| IL for any reason the board shall
| fall 20 moet and organize on the first
day OF February II shall bo lawful for
| II 10 meet and organize on such date
thereafter az may be named by tho Ar
kansas Tax Commission
Section 60 II shall be the duty OF
each school board provided the
same is called for at any time Dy
tho assessor or board OF supervisors OF
assessments, TO furnish the assessor or
board ns the case may be- list OF the
taxpayers In such school district IL
shnll further be tho duty or each NOM
Der OF tho school board 20 furnish any
! Information with respect TO the value
OF property IN his district OF which no
may be In possession when the samo IL
demanded by the assessor or board OF
supervisors OF assessments or any
member thereof
Section 90, When the board Of sup
eryls0rs OF assessments shall have per-
! formed the duties imposed upon u by
section OF OF this Act II ahall adjourn
10 meet tho first day Of July following,
| or on the second day provided the hrHt
day shall fall on sunday Tho chair
man of the board shall have power TO
| call the board together at an earlier
date provided u majority OF the NOM
bera request him TO do 30 In writing,
stating IN tho request tho reason Tor
such call and tho business to DO per-
formed at such meeting
Section Of, The assessor shall ap-
point M many deputies az IN his opinion
may be necessary 90 enable him 20
J properly nHsosa tho property or tho
county The appointment OF each depus
| ~ shall bo subject 70 tho approval or
tho board OF suporylaora OF nHhobb'
| ments and no person shall serve M
deputy assessor whose appointment mas
not been confirmed by tho board, Tho
| appointments OF deputy nhAcaaorh hhqll
bc passed upon by the board. az the
session held on the nrat day Of Fehru.
ary or. at the nrst called meeting held
thereafter
Section O9, The board OF supervisors
! or assessments shall have power ana
| " ls hereby made It's duty to remove
| any deputy assessor who does not pei-
form his duties IN tho assessing Of
| property az this Act provides and any
| FILLED by the aaaeHaor IA the same man
ner M the appointment was originally
made,
Section co. Deputy assessors appoint
J ed under this Act shall attend ht Hueh
nlnpph ma may hH fpuutrp1 by tho nHa