The Harrison times., 1912-06-08

sion properly and effectively to carry
into operation the provisions Of this
| Act Members of the Arkansas Tax
Commission and other officers who may
wilfuliy and knowingly violate the pro,
visions OF this section shall be deemed
| guilty OF a misdemeanor and upon con-
| yiCtiuu shall be fined not less than fifty,
nor more than one hundred dollars
Section III, Any person whose duty
| IL is to list or assess real or personal
| property as prescribed by this Act and
| who wilfully ana knowingly fails 10
list and assess same, or who listing and
| assessing such property WlliulIN ana
| knowingly falls or refuses 10 make ana
! subscribe to the proper OatN prescribed
by sections 10 and 81 Of this Act shall
I'm either event be deemed guilty Of
| miSdemeauor and upon conviction shall
| be fined in any sum not less thau lllty
| 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 ofreusc is committed the names OF
all persons who may violate the pro-
visions of this section.
Section lis Whoever being an as
scssor a member Of the board Of super
yisors Of assessments or a member or
| the Arkansas Tax Commission accepts
q list or return from a person required
! bN llIlN Ntl 10 lllbh' NbIl'l anu VIM
knowingly and wiltully 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 misdcmeanor 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
tiOu 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
i'm mandamuS Injunction or by other
appropriate civil remedies, by suit in
situated I'm the name of the state or
Arkansas on relation of the Arkansas
| Tax Commission.
Section l2O. Any provision In any
| mortgage deed Of trust or other similar
instrument whereby the mortgagor or
obliEatur binds himself 20 pay any tax
! that may be assessed against the holder
! or OWuor Of the note or other credit SEE
| 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
| mll and void and such provision shall
| not be enforceable I'm any court OF law
or equity in this state,
for by law shall be paid as follows for
the services rendered by them for max
| ing the assessments Of property I'm 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,
aaglggiup tbn Tpul estate
! I'm each congressional township he shall
| 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 or
more than forty acres
Third for assessing real estate In
| cities Of more than forty thousand In
habltauts according 70 the last Federal
census, he shall be paid for each city
ward one hundred and twenty-five dol
lars.
Fourth, for assessing the real estate
I'm cities of moro 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 ana
each city of the first class whose popula-
tlon did not exceed ten thousand In,
hnbitants, according the last Federal
census, he shall be paid fifty dollars
for each city ward
Sixth, for assessing the real estate
! I'm each Incorporated town whose pOpulaa
tion exceeded one thousand inhabitants
according 20 the last Federal census,
he shall be paid fifty dollars,
Seventh for assessing the real estate
Of each town or village luid Off into
lots and blocks, whose population cX,
coodod five hundred but ala not exceed
one thousand according TO the last
| 1ftIRVu1 hR Nhul lao mid tW1UtN#
| five dollars
EIghth. for assessing the real estate
! Of each town or village luid Off INTO
lots ana blocks, ana whose population
dd not exceed five hundred. according
| 90 the last Federal census, he shall be
! paid twelve dollars.
Section l22, Each member OF tho
! board OF supervisors ui assessments
shall receive uH compensation for hlH
services four dollars for ovory day me
serves In the discharge Of his duties ny
| II member Of said board The clerk Of
the board shall receive thrco dollars Tor
oyory day he ia employed.
Section l23, The fees provided by
this Act 70 be paid the assessor for
making the assessments Of his county
shall be paid ns follows
For 0faoealng property real ana per.
| 'Ouul outside OF Incorporated cities ana
! towns, OuoahNlf shall be paid by tho
state and ono-nof by the county
For uHHonHIng the property real ana
personal located IN incorporated towns
ana cities. Onc-thrd shall ho paid by
the town or city IN which the property
HaHeasod ia located, Onuathlrd shall be
paid by tho county ana ono-thlrd by the
! state
The claims OF tho assessor against
the county ana state shall Oo filed ana
! audited ana paid I'm the same manner
! M they are filed audited ana paid undcr
section GNGl, krbyH Digest In tho
case Of claims against cities and towns.
the RasorHOr shall file hia accounts
againRl each city or town I'm the county
! court I'm the rlWu manner ~ he now
! files biz account against the county
| Tho county court shall audit the claims
! IN the pumo manner uH II uuditH the nHa
RoaauI'H account against Che county The
! amount allowed tho OHHuHHor by the
| county court against each city or town
| I'm the county shall ho paid by the col.
| loot0r of taxes tO tho Assessor out OF
! the funds due muh city or town ANA
the nHHonHorH receipt for the uum pnld
! shall hu sufficient voucher for the
! amount covered thereby
Section l9lr That section i0lN klrs
! byH DlHoHt bo amended 30 AH 10 read
| uH follows
Section 50i9 The clert Of the county
court shall make out In books prepared
! for that purpose I'M such manner uH the
| Arkansas Tax Commission shall pre-.
! scribe "a complete lIHl or schedule ~ OIL
| taxable property In hlH county ana the
! value thereof uA oVunllHrd, ana urrUnE
! Ud iu the TOllOWiUW tuVml