The Nevada County picayune., 1912-07-05

: ] NNNTEe or fHe UUtTFs WpUT WTTVH T am now about to enter as member of the board of supervisors of assess ments."
 Section 65 If any person shall be- 1 gin any new business of any kind in lany district or town in the county after I the first day of February and before The first day of October ii shall he 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 1T such new business shaII have been as ecsSed by the assessor before the first day of July it shall be included in the regular assessment rolls submitted aS i hereinafter provided by the assessor tp the board of supervisors of asseSsnents i If such assessment be made between i the first day or July and the first day ! of September. it shall be submitted (" the board of supervisors of aSSessmcuts to be passed upon by it along with the other assessments of the county. Prop
 crty in any way overlooked by the as
 SnSSor. or omitted from the assessment
 at the regular ass"gsiuE time. snail be assessed iH the same manner HIS iS prop orty Iut into d new business. No per
 son shall be compelled h pay taxes
 twice on the same property for the sam
 year Money invested in d new business after February first and included in
 the regular assessment Of the person
 owning # on February first shall not
 be included in the assessment ef 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 a book prepared for the purpose. statements of the names i 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 ofice address of each. Names shall be arranged in alphabetical order and by school districts. There shall be listed in each school district all the personal i taNu hpT In glG where towns and school districts are not coterminous and the school district includes territory not included in the 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 taNpaYers 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 the value of the several classes of personal property require by law ta hn listed Each list taken hy the assessor shall he entered upon the books separately and the assessor shall enter opposite eae h name in tn" rroper column. the value ef each of the several classes Of property listed. There shall also he column i'll which to en- tar the total of all property fSte1 by the taxpayers and the assessor shall artnr the proper amount in said columns. Said books shall also contain q column in which to enter the valuation as euualiZei hV the board of supervisors nf assessments. lkew'se a column in which the county clerk shall extend the sa1uat fOu as euualiZcd by the Arkan- saS Tax Commission. Said books sAall he filed with the county clerk by Sep temher first
 Section 67 The real and personal taX-h0oke and ali the lists and returns In VA.f tla.l hv this Act snail be turned over by the assessor tp th" board of supervisors of assessme euts when the board meets on
 IHlV 1St fEe. shall remain in the custody of tHc board until Septen1hcr tst when t4ee shall he by fl fiiel with the county clerk m whose custody they shall thereafter remain
 Section IS The clerk of the county court of earh county shall on or be fore the first day of February of each wear make and deliver tn the assessor uf each county an abstract contain ng description of each tract of land situated iH his county with the name of the owner. If known. and the number of acres or quantity of land contained therein. as the same shall aapear upon thp hooks of his office and hp shall com nence the same in the lowest number m township and range in his COuntY and in the northeast corner in each township and shall proceed numerically in all the sections. townships and ranges in his county first setting down all tFe subdivisions of each section Us they belong to different individuals. 1r the whole section togeth'r if owne1 by one person and not divided on account of Harcel being Of different valaes
 Section @. The affidavtts required hv thlS Act to he made by tHe asse sp}
 section ID and hy the members of the 'a.arl of supervisors of assessments
 section Gil shall he "rtessl n ful ot the assessor's hooks prescribed hy ser tiors SC and 6N hereof
 Section 70. The session ef the board nf supervisors of "Sst~~.noHts heE inn ,u1 purpose of e"mPietiTs and equaitzina the asseSsmsats Of the cauHtz= II sbal he the haart duty tp examine care sallN in detail the assessments of real and pcrsau.l property @s made hy the 1ssrsSVr. Members of ITe hlard shall -NHwirc and =eeWn,tr, the rettrRs of as scsSmcut of prppeftN of tHe sevcraI tovvus and districts and ea1I tze the nf real property and eHeb article of HerSoral property shah Ice asses~eI at .ts true and full value le mnrcy IT. ncTfOrWing its duties Iu completing and ua1iZiuc the asscssnents of The county the board shall proceed unier the fol lowing rules
 l. It shall raise the valuation of each tract or lot of real property which. h. Is opinion is aSSvSsrl below its true and full ValHe in money to sHeh sam as ' believes te he the true and fall value thefthI.
 ? It shall reluce tbe valuation of each tract or lot which. iu it's opinion fs assessed above it's true and full value tH morev to sueh SuW as # believes t" be its true and fnll Value
 It Shan raise the valuation of each item of personal property which. in it's opinion. is assessct below its true and fun Value in money, '" surh sn" HS it believes to he the trde and ful value thereof and tt shah raise the az gre"at" valuation Of all the personal property of each individual firm or col horation. when II believes that such az gr"ggtc valuation tS below the true and rull value of the personal property be longing 10 such individual. firm or corporation 10 such sum as it believes to he the true ani fnll valuation thereof
 II shall reduce the Naiuaton of each item of personal prupertY which, in its opinion, Is assessed above its true and full value to such sum as it be lieVes to he the true and full value thereof IT shall reduce the aggregate valuation of the persoual property of any individual firm or corporation to such sum as tu it's ouHn}eH is the true and fUll ValHe thereof
 a. It sha3I place upon the tax books any omitted Items of nensaaal property subject to taxation. proH iGe4 such items 8 re not piaeea thereon Whcn the omis ston is discovered hv the assessor It shall assess surh omitted items at their
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