The Forrest City times., 1912-06-07

taxes on the property for that year snaa t% assessed against it and upon ths sssesear or hts depaty IS unable Co find thers shall be assessed an amount equal to twenty-five per cent of the taxes thereon
 Section 55 Whenever II shall he
 found hF tHe assessor the board of supervisors Gf assessments or the Ark aHsas Tax Commission that any person vh1 has made and flied a IIst or return a~ provided by tris Act has with intent 70 sFate taxation Wllfuliy omitted to Itst aaE item - property as required bv fh#s Act such Item shall be listed against such person at Ets true and fali value and for failure to assess said Item penalty equal 10 fifty per cent Of the total taxes on the item for that year shall be ass~ss@d against IL Writ len or printed notice pf such assessnn erlt and penalty shall be given the taxpayer and he may appear before the bOar- Of supervisors Of assessment or the Ark EaHzas Tax Commission as the case may tre and show that the omission vas not done with intent to. defraud- ff a satisfactory showing is made the penalty shall be abated.
 Section $ IT any person reauIred 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 ot such property may at any time before the mak ag eHt = ne tax-b6oks by tae county cfe=k. make oat ard deliver t0 the assessor of tne county statement 1f the same required bF th.s Act. and tHe aszessaE shall n each case make aa entry thereof n tae return. Of tne proper city town or district and correct the 5teaa er Items Ia sad return made b. him as he case may require but TO such statement snail be received by tHe assessor from any person who shall have refused CT neglected to make ca th t0 his statement when required G C FrFF~u 0f 0fS this Act. nor from any person unless he shall have at first made an affidavit that the person required - list the same was absent from the county without eesi gn 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 Tn the meantime accrued under the proyisio Of this Act shall lf the assessment ts made as herein provided be ahat
 Section 5 4 board 10 be known as the board of supervisors of assessments shall be provided for the several coun- ties Of the State. Tn 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 uf more than twenty five thousand population said ooart shall consist of five members provided that in Sebastian county there shah be two boards Of three members each one for the Fort Smith District and one for A 0 the county who Is real estate owner shall he eligible for appointment on said board and said board shall be ap pointed as follows The county judge of the county shall appoint one mem ber. the other members shall be ap- pointed by the governor Said appoint ments shall be made before the first day Of February or each odd-nantered year Said members shall hold office for two years or until their successors are appointed and qualified. The county judge shall issue a certificate of ap- pofntmeut to the member he appoints and the governor certificates to the members he appoints. Any member of the board who falls to perform the In the manner prescribed by this Act shall be deemed 10 have vacated the office and shall be summartly remov ed by the officer appointing him. Vacan- cies shall be filled by the county judge or the governor whoever shall have made the appointment originally of ihe | member vacating. In the year 1911 the appointment of members Of the i shall he made within thirty days after i the passage of this Act
 Section 5s The board shall meet in l the court house at the county seat in 1 each county on the first day ef Febru-
 arv of each year and organize by elect ing one Of its members chairman the i county clerk or deputy selected by him 1 shall be clerk of the board Before or 1 ganzing each member shall take the
 oath of office prescribed by section
 twenty. article nineteen of the Consti-
 tuition Of Arkansas.
 IT for any reason the board shall ] fail to meet and organize on the first 1 iay of February 1t shall be lawful for l II 10 meet and organize on such date i thereafter as may be named by the Ar
 kansas Tax Commission
 Section 5s It shall be the duty of each school board provided the I c r hog rd Df SIT, ism o i assessments, 10 furnish the assessor or 1 board the ease may be. list of the
 taxpayers in such school district II ! shall further be the duty of each mem
 Der Of the school board to furnish any i information with respect to the value 1 of property iu his district Of which he i may he In possession when the same is l demanded by the assessor board of i supervisors of assessments or any 1 member thereof
 Section e9 When the board Of sup i ervisors Of assessments shall have per l formed the duties imposed upon tt by section 6l of this Act II shall adjourn To meet the first day Of July following or on the second day provided the first day shall fall on Sunday The chair man Of the board shall have power to call the board together at an earl Ter date provided q ma 3ority Of the mem hets request him 10 do SO In writing stating m the request the reason for
 such call and the business to be per i formed st such meeting
 Section GI The assessor shall ap- point as many deputies as in his opinion may be necessary tp enable him r. properly assess The property of the 1 county The appointment Of each depu- 1 Y shall he subject to the approval of the board of supervisors Of assess i ments and no person shall serve as 1 deputy assessor whose appointment has not been confirmed by the board The appointments of deputy assessors shall be passed upon hy the board al the . session held on the first day of Febrll- ary. or at the first called meeting held ! thereafter
 Section e The board Of supervisors l of assessments shall have power and it is hereby made It's duty to remove i any deputy assessor who does not per form his duties in the assessing of i property as this Act provides. and any yaeancy as deputy assessor shall be filled bf tho assessor in fhe same man ner as the appointment was originally
 made
 Section e. Deputy assessors appoint
 ed under this Act shall attend at such
 places as may be required by the as
 sessur and shall perform such duties
 n the receiving of lists and assessing property as the assessor may direct