Pine Bluff daily graphic., 1912-06-01

ks 1asss. y5,s f, KS @ nsi"ee " tps fAn5 !. Section s9. It shall he the ,inty of each ca school board, provided the the assessor or board of supervisors of assessments, to furnish the assessor or hoard as the case may be. a. list of the tsSpaXers in such school district. It shall further be the duty of each mem Der of the school board to furnish any niormation with respect to the value oi property in his district of whic, he aemanded by the assessor or board of supervisors of assessments or any member thereof.
 section 60. When the board of sup ervisors of assessments shall have per formed the duties imposed upon it by section q of this Act it shall adjourn to meet the first day of July following or on the second day provided the first man of the board shall have power to gall the board together at ap earlier date provided | majority of the mem ners request him to do so in writing, statlny in the request the reason for such call and the business to be per formed at such meeting
 section 6l. The assessor shall ap- point as many deputies as in his opinion may be necessary to enable him to properly assess the property of the county The appointment of each depu ty shall be subject to the approval of the board of supervisors of assess ments and no person shall serve as deputy assessor whose appointment has not been confirmed bY the board The appointments of deputy assessors seall be passed upon by the board at the session held on the first day of Febru- ary. or at the first called meeting held thereafter.
 Section 62 The board of supervisors of assessments shall have power and It is hereby made it's duty to remove any deputy assessor who does not per form his duties in the assessing of 0EOpertY this Act nrOVjGaS ar npy vacancy as deputy assessor shall be filled by the assessor in the same man her as the appointment was originally made.
 Section 6S. Deputy assessors appoint cd under this Act shall attend at such places as may be required by the as SeSsor and shall perform such duties in the receiving of lists and assessing property as the assessor may direct They shall have power to administer the the oath ta h., to persons listing property. assessor is by this Act required and em- powered to do.
 Section GA. The board of supervisors of assessments shall meet on the first day of July of each year for the pur- pose of equalizing the asscssments of real and personal property of the county Before entering upon the discharge of their duties each member of the board shall take and subscribe to the follow ing oath: l.
 T. .'...... ........ ..,.."... do solemnly swear that l will perform the duties of a member of the board of supervisors of assessments Of ........ County as the law directs; that I will examine carefully into all of the as- county; that I will raise the assessed valuation of all property in said county now assessed below it's true and full value in money to it's true and full value in money: that I will reduce the assessed valuation of all property now assessed above it's true and full value in money to it's true and full value in money: that I will equalize the assess ments of the county on a basis of the true and full value in money; that in equaalizing the assessments of the county will not use any other or. different basis of valuation than the true and full value in money of all the property of the county. and that r will in all things faithfully observe the law in the dis now about to enter as a member of the board of supervisors of assess ments.'''5 5...
 Section 65. If any person shall. .her, gin any new business of any kind. in, any district or town in the county after the first day of February. and before the first day of October it shall be the duty of the assessor to assess such new business in the same manner as he would have done had such business been. in existence at assessing time. If such new business shall have been as sessed by the assessor before the first day of July it shall be included in the regular assessment rolls submitted as hereinafter provided by the assessor to the board of supervisors of assessments. If such assessment be made between tho first day of July and the first day of September, it shall he submitted to ' the board of supervisors of assessments to be passed upon by it along with the other assessments of the county. Prop erty in any way overlooked by the as sessor. or omitted from the assessment at the regular assessing time. shall be assessed in the same manner as is prop erty put into d new business. No per son shall be compelled to pay taxes twice on the same property for the same year Money invested in new business after February first. and included in the regular assessment of the person owning it on February first. shall not be included in the assessment of a new business begun after assessing time.
 Section 66. The assessor shall. on or before the first day of July make out in tabular form in book prepared for of the persons firms. companies and corporations whose lists he has taken and whose personal property he has as sessed showing the political township or ward residence and also the post nffice address of each. Names shall be arranged in alphabetical order and by in each school district all the personal property taxable therein. In cases where towns and school districts are not cotermnous and the school district 
 town there shall be two statements ar ranged in alphabetical order with respect to the names of the taxpayers. one of which shall include the names of the taxpayers residing in the town and the other of which shall include the names of the taxpayers residing without the town but in the school district. The assessors books shall also contain columns with appropriate headings in which to enter opposite the names of the taxpayers tEs value of the several classes of personal property required ir5 law to be listed Each list taken by the assessor shall be entered upon the books separately and the assessor shall enter opposite each name in the proper. column. the value of each of the several classes Of property listed. There shall also be |; column in which to en- ter tho total of all property listed by the taxpayers and the assessor shall enter the proper amount in said columns Said books shall also contain a column in which to enter the< valuation as capitalized by the board of supervisors