The Harrison times., 1912-06-01

! find there shall be assessed an amount
| equal to twenty-five per cent or the
taxes thereon.
Section So. Whenever It 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
! to eVade taxation wilfully omitted TO
! list any item Of property as required by
! this Act such item shall be listed
| against such person at It's true and fun
value, and for failure TO assess said
! item a penalty equal 10 fifty per cent
OF the total taxes on the item for that
| year shall be assessed against II. Writ
| ten or printed notice Of such assessment
and penalty shall be given the taxpayer
and he may appear before the board OF
| supervisors Of assessment or the Ark
| kansas Tax Commission, as the case
may be, and show that the omission
| was not done with intent 10 detraud.
| If a satisfactory showing Is made the
| penalty shall be abated.
Section &C. II any person required to
| list property for taxation shall nave
| 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 or
I such property may at any time DeIore
| the making out Of the textbooks by the
county clerk make out and deliver to
| the assessor of the county a 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 or
| 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; i'm counties OF more than twenty
five thousand population said board
shall consist OF five members; provided
that I'm Sebastian county there shall be
two boards OF three members each, one
for the Fort Smith District and ono for
the Greenwood District Any eloctor OF
the county who Is q real estate owner
shall be eligible for appointment on
said board and said board shall be APP
pointed as follows The county judge
Of the county shall appoint one mcm-
her, the other members shall be APP
pointed by the governor, Said appoint
h. hAT t..sN
day OF February or 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 u certificate OF APP
pontment 20 the member he appoints
and the governor certificates TO the
members he appoints Any member Of
the board who fails TO perform the
duties imposed upon him by this Act
I'm the manner prescribed by this Act
shall be deemed 70 have vacated the
office and shall be summarily removed
by the officer appointing him, Nacan-
clos shall be filled by the county Judge
or the governor whoever shall have
made the appointment originally OF tho
member vacatlng In tho year 1911
the appointment OF members OF tho
board OF supervisors OF assessments
shall be made within thirty days after
the passage or this Act
SpotlOn Do Inc DOUIu hlNll meet III
the court house nc the county seat In
each county on the first day OF Fcbru-
nry OF each year and organize by elect
ing one of It's mcmbers chairman; the
county clerk or deputy selected by him
shall be clerk Of the board Before or
ganiaing each mcmber sholl take the
oath OF office prescribed by section
twenty article nineteen OF tho Constl-
tuition OF Arkansas,
IL for any reason the board shall
fail 10 meet and organize on the ilrst
day OF February II shall loo lawful for
II to meet ana organize on such date
thereafter ~ may ho named by tho Ar.
kansas Tax Commission,
Section CO. II shall be tho duty or
each school board provided the
Same is called for Ot any time by
the assessor or board OF supervisors or
assessments, 60 furnish the assessor or
board ns the case may be, n list of tho
taxpayers In such school district II
shall further be the duty Of cOch mcm-
Der OF the school board 10 furnish any
Information with respect 20 the value
Of property I'm HIS district Of which he
may be In possession when the same "
demanded by the assessor or board OF
member thereof
Section co. when the board ot sup
crvlsora Of assessments shall have per-
Formed tho duties imposed upon II by
section Gl OF this Act II shall adjourn
20 meet the FIRST day OF July following,
or on the second day provided the nret
day shall fan on Sunday The chair
man OF tho board shall have power. To
Gull the board together ut an earlier
date provided q majority OF the nom
bcra request him 10 do 20 In wUtnE
stating In tho request tho reason FOR
such call ana the business TO bo por'
Formed Nt such meeting
Section CT, The aescaaor shall Apz
point ns many deputies an IN his opinion
may be necessary TO enable him 60
properly assess tho property OF the
county The appointment Of each dcpus
~ shall ho subject 20 the approval or
the board OF supervisors Of psHcHBa
mcntA ana no person shall Servo nH
deputy assessor whose appointment has
appointments Of deputy assessors shall
session held ON tho nrat day Of rchru.
ary, or. NJ tho 0rst called meeting held
thereafter
Section O9, The board Of supervisors
" assessments shall have power ana
any deputy assessor who does not per-
form his duties I'm the assessing OF
property az this Act provides ana any
vacancy Ug deputy assessor shall be
tillcd 10y the assessor I'm the Same man.
uor as the appointment was originally
made
Section 90, Deputy assessors appoint
ed under thia Act shall attend at such
places uH may hu required by the hHz
SCISSOR ana shall perform such duties
ln the receiving OF lists ana assessing