The Harrison times., 1912-06-15

money, and not at what it would bring
at auction or forced sale, so help me
God.
..,........... RSSeSSoI'
Sworn to and subscribed before me
this ...,.... day OF ....,....,...,l9I,
,.',,,,.,.,,,....,.. ,....'.''''C 'Clelh'
Section 7S The assessor shall prepare
a recapitulation by school districts OF
the personal property I'm each district
Said recapitulation shall show the aS-
gregate value of each of the several
classes of personal property in the dis
trict and the total value of all the per-
sonal property therein, and the total
value Of the several classes of per-
sonal property and of the personal
property in the county. Likewise the
recapitulation shall show the total
value of the real property in each school
district.
Section 70. The board or supervis-
ors of assessments sitting either as an
equalization board or as a board of re-
vision and appeals shall hold its meet
ings at the court house at the county
seat unless better to facilitate the work
it shall be deemed advisable to hold
sessions in other places in the county.
The minutes of the proceedings Of the
board shall shCw at what places the
session of the board is held,
Section so. At the same time the as
SCISSOR files with the county clerk the
records prescribed by sections &C and
n hereof he shall prepare an abstract
Of the assessment rolls of his county
as provided for in section 78 hereof,
and forward it to the Arkansas Tax
Commission Such abstract shall be
made upon forms prepared and furnished
by the Tax Commission and shall give
the information asked by the commission
under the various subjects fully and
completely as required.
II any assessor shall refuse or neglect
to prepare an abstract of the assess
ment rolls of his county and forward
the same to the Tax Commission as re-
quired herein, he shall forfeit his office
and all fees to which he is entitled for
making the assessment of said county,
Section 81, Section II of Act 257
approved May 10, 1909, shall be amend
ed so as to read as follows:
Section II. 1t shall be the duty Of
the commission and it shall have power
and authority:
T. To have and exercise general and
complete supervision over the assess
ment and collection of taxes, including
excise franchise, inheritance and liquor
license taxes and the enforcement OF
the tax laws OF the State, and over the
several county assessors, tax collectors,
board OF supervisors OF assessments and
ment and collection OF taxes in the
several counties OF the State, to the
end that all assessments Of property in
the State shall be made in relative pro-
portion to the just and true value there
of in substantial compliance with the
law and all taxes due the State and its
several agencies he collected.
g. TO confer with and advise assess
ors and boards Of supervisors OF assess
ments as to their duties and give neces-
sary instruction and directions TO as
SCISSORS and boards OF supervisors OF
assessments,
g. TO direct proceedings, actions and
prosecutions 10 be instituted to enforce
tho laws relating to penalties incur
red for violating the laws relating to
the assessment OF property and collec-
tion Of taxes; also TO direct prosecutions
TO he instituted against persons and
agents or officers OF corporations for
failure or neglect to comply with the
provisions Of the statute governing the
return, assessment and taxation Of
property also to cause complaints to be
made in the proper courts looking TO the
removal from office Of assessor and
members OF the board OF supervisors OF
assessments for any official misconduct
or neglect Of duty OF which such officers
may be guilty
A. TO REQUIRE tho Attorney General
and the several prosecuting attorneys
Of the State TO assist In the commence
ment and prosecution OF actions and pro-
cocdlngs for penalties, forfeIturos, over
duo and unpaid taxes, removals and pun
Ishments for violations OF the laws OF
the state In respect TO the assessment
and taxation Of property, or 20 repre-.
sent the commission IN any litigation
in which II may become involved In tho
discharge OF It's duties,
g. TO require assessors county clerks
AZ 90
and other county and state Officers 20
report information as 10 the assess,
ment Of property, collection OF taxes,
receipts from licenses and other sources
the expenditures OF public funds for all
purposes and such information Ha may
be needed or desired IN the work i'm
posed upon the commission by this Act
such Information 10 be furnished upon
such forms and upon such blanks az the
commission may prescribe,
G, TO make and prosecute such re.
search and investigation as TO the detailed
properties OF corporations tho business,
Income, reasonable expenditures, net
earnings and true values OF the fran
chIseS Of all public service corporations
doing business IN this State ns viii on
able the commission 20 ascertain fair
and equitable basis OF assessing same
ana Of making and recommending proper
Legislation 10 the Legislature from time
70 time and 70 direct tho local Naseass
ing officers IN assessing such proper
tics,
T. TO require individuals, firms ana
corporations to furnish information con-
corning their capital, FUNDED or other
debts, current assets ana liabilities value
Of property gross and net earnings
operating and other expenses, taxes and
other charges and such other facts az
may be needful and desirable 10 en-
able the commission 90 ascertain the
value and relative burdens or taxation
borne by all kinda OF property In the
State,
g. To cause tho dopostona Of Wit
neeaog residing within or without the
state, or absent th6refrom, 10 be taken
upon notice TO tho Interested parties IN
like manner ~ dcpoBltiona are taken IN
olyil actions pending In the circuit or
chnnoory court IN any matter which
tho commission shall have authority to
investigate and determine,
q, 10 Investigate the tax aystema OF
other states and countries and 20 fOfmuz
late and recommend such Legislation aa
may be deemed eXpedient TO prevent
evasion or the assessment ana tax laws
ana to secure Just ana equal taxation
throughout tho state,
TO- To prescribe ana prepare all
necessary lntcrrogntorioa ana questions
20 be answered by taxpayers ana persons
OF eAeh county and the forms upon
which tho lists prescribed by this Act
are to be made,
H. 10 consult and confer with the
Governor and Attorney General OF tho