The Forrest City times., 1912-06-07

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 sertfou tt- Tue persor.aI property of usro- and sTsry person under guard isnsttr r+ne- than minor shall be tztst sf fhc place where the property is Io- eatea. provided that an morevs. credits insest=r< afs tn stoe ks ard bonds sf ssrh psrsaHs under guardianship shaII he listed at the place where the guardian or curator resides
 Section 4s Personal property n the tands Of an assignee. receiver. trustee fn bankruptcy or other court officer shaIl be listed and raxed at th, pIare of listing before the appointment Of such assignee. receiver. trustee or other officer
 Section 4s w-hen any person shall settle. or any association or corpora ton 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 fn any year II 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 ofIeers of State or county in which said property was assessed. that the same property has been listed for taxa tion for that year tn some other county fn the State. or in some other state or territory Of the United States IT such property is brought within any county after the assessor has made his returns TOT that year To the fo3fa v EttFk the assessor shall al once assess such prop ertY and return the ga me to the county clerk and the same shall be entered by the county clerk on the tax-books and collected as in other cases
 Section 45- If any person Of this State. after his personal property has been assessed and before the tax thereon fs paid. shall sell all of The me and not retain sufficient to pay the taxes thereon. the tax for that year shall be a Hen on the property 90 sold. The one owing such tax shall be civiily liable 10 any purchaser Of such property for any taxes he owes thereon but the property 90 purchased shall be liable n 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 1t shall not be 30 liable in the hands of the pur- chasers
 Section 4s If the property Of any taxpayer be seized by legal process so not 10 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 eale of the property so taken on such process. in preference to all other claims against it
 Section 4s When any person fs 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 na me 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 in other cases. but without bond. and if shall be enforced in other cases
 Section 50. If property subject to taxation be sold seized or attempted to be removed as provided in sections 47 <s, and 4s 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 assessor s hands he shall furnish the collector the assessment of that person; but f the party has been assessed and the as sessors books be in the hands of the county clerk. then the county clerk shall furnish to the collector the assessment of thnt person. and the collector shall at once levy on the property so return cd 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 5l. In case of doubt q g 10 the listing of personal property or where
 
 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 counties or places In different counties 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 ehalf be of the opinion that the person listing real or personal property for himself or for another person. firm. sff,g. a. 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 al 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.
 IT. after making such investigation or at any time before the taX-books are turned over To the board of supervl sors of assessments. after the assessment has been made. the assessor is of the 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 fl shall be his duty to ignore the HaIua- fion as returned and assess such omit tate at it's true and full value in money likewise it shall be his duty to raise the Naihatlon or any real or personal property which may have been under valued by tho person listing v Co is true and full value in money In case however. the assessor shall change the valuation Of tAe property of auS 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 5. Each person required by this Act to list property for taxation shall by himself or agent attend al 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 assessor at some other place in the county within ten days after the last day fixed for making the assess snlent fr such township and make the list CT lists required of him by thls Act Should the person not appear before the as. sessor and make the list within ter days he shall be deemed to be a deIin- quent and a penalty of one dollar. hall Of which shall go to the assessor aut the other half to the common sch8a fund. shall at once accrue The as