The Harrison times., 1912-07-06
listed and taxed at the place OF listing TIM.


Mt the Mace where the property is To-
Gated. provided. that all moneys, credits,
Investments in stocks and BONDS or SuCh
persons under guardianship shall be
listed at the place where the guardian
or curator resides.
Section 45. Personal property in the
hands of an assignee, receiver trustee
In bankruptcy or other court ottlcer,
shall be listed and taxed at the place
of listing before the appointment or
such assignee, receiver trustee or other
officer. a.,
Section 46. When any person shall
settle or any association or corpora
tion shall organize in any county or
this state, and bring personal property
therein after the first day OF FEBRUARY
and prior to the first day of October
In any year il shall be the duty Of the
assessor to list and return such property
for taxation that year, unless the owner
Shereof shall show to the assessor, under
oath, and by producing a copy OF the
assessment, duly certified by the proper
officers Of State or county in when
said property was assessed, that the
same property has been listed for taxa
tion for that year in some other county
in the State, or in some other state or
territory of the United States. II such
property is brought within any county
after the assessor has made his returns
for that year to the county clerk the
assessor shall at once assess such prop
erty and return the same TO the county
clerk, and the same shall be entered by
the county clerk on the taX-oooks ana
collected as in other cases,
Section AZ, If any person OF this
State, after his personal property has
been assessed and before the tax thereon
IL paid, shall sell all Of the same ana
not retain sufficient to pay the taxes
thereon, the tax for that year shall be
q lien on the property so sold. Ihe
one owing such tax shall be civilly
liable to any purchaser Of such property
for any taxes he owes thereon, but the
property 80 purchased shall be liable IN
The hands of the purchaser or purchas-
0rs for such tax; provided however, II
the property be sold In the ordinary
course OF mercantile trade, II shall not
be so liable in the hands Of the pur-
shnsers.
Section As. II the property OF any
taxpayer be seized by legal process so
as not to leave sufficient amount ex-
Ompt from the levy and sale TO pay the
taxes, then the taxes on the property Of
such taxpayer shall at once fall due
and be paid from the proceeds OF the
sale of the property so taken on such
process, in preference to all other claims
against IT,
Section 49, When any person is about
20 remove his property from the state,
after the same has been assessed ana
before the taxes thereon have been paid,
without leaving sufficient remaining for
the payment Of the taxes thereon, the
tax shall at once become due and pay
able, which fact shall be determined by
any court OF competent jurisdiction In
An acticn brought In the name or the
state, for the use of the county, against
the owner or reputed owner OF such
property, which court may render
Judgment thereon, and enforce the
Same by execution. Attachment may
issue as IN other cases but without
bond, and IL shall be enforced az In
ether cases.
Section So II property subject to
taxation be sold, seized or attempted to
be removed as provided in sections ~,
ls, and 40 OF this Act, before the county
clerk has turned over the taX-books for
that year 10 the collector, then " the
aeBessors books be In the assessors 3
hands, ho shall furnish the collector
che assessment OF that person, but III
the party has been assessed and the as
eessors books be In the hands Of the
county clerk then the county clerk shall
furnish TO the collector the assessment
OF that person, and the collector shall
at once levy on the property 80 return
ed 10 him the percentage OF tax leYio2
IN that county for the previous year
and collect the same as In this Act
provided. Should the percentage thus
collected exceed the rate levied for the
current year such excess shall be ro-
by tho collector upon the order OF the
county court.
Section 81. In case OF doubt 0s 10 tho
listing OF personal property or whore
Il cannot be listed as In this Act pro-
yided, II between places IN tho same
county, the place OF listing shall be de-
tcrmnod by tho board Of supervisors
OF assessment and IL between different
counties, or places I'm different counties,
by the Arkansas Tax Commission and
when determined In either case shall
bo Ns binding as II fixed by this Act
Section 90, Whenever the assessor
shall be OF tho opinion that the person
listing real or personal property. for
himself or for another person, firm,
company or corporation, has not made
O full, fair and complete list thereof or
has valued any property at less than its
true and full value IN money ho shall
examine such person az length under
oath lie may also call before him any
other persons having knowledge OF the
property OF the party'whoso assessment
Ia questioned, and examine such persons
under oath with respect to such prop
srty,
II, after making such ,nyeatlgoton
or Gt any time before the tnXshooka are
turned over 20 the board OF supervisors
or assessments, after the assessment
hae been made the assessor is OF the
opinion from such evidence as may be
tng the list has omitted any Items or
has listed any real or personal property
below It's true and fun ypluo iu money
II shall be hla duty 10 Ignore the yAluNr
tion 0a returned and assess such omit
ted Items or such parcels OF real es'
tate at It's true and fun value IN money
likewise it shall be hiH duty 10 raise
the valuation OF any real or personal
property which may have been under
valued by the person listing IT, TO itH
true and fun value IN money In case,
however, tho Assessor shall change the
valuation or tho property OF any person
he fixed by tho person himself he shall
notify such porBon IN writing Of such
ohanRe Such notification shall he
made before the second Monday IN Au'
Euat or tho year for which tho uhhchh'
hent IN made,
Section 90. Each person required by
this Act 90 list property for taxation
shall by himself or agent attend hl
one or tho places IN Tie proper town
6hin, iiNed by the assessor for making
assessments IN such township ANA list
the property, real Aud personal by this
Act required II any person shall fail
60 attend nt ono OF such places Uud llHl
the property, he may appear before The
atHotNur pt some other place In the
county within ton days after the last
day fixed for making the assessment IN
such township ana make the liht oi
llets required 0f him by this Act Should
The person not appear before the as.
SCISSOR ana make the list within ten
days he shall bo deemed 10 be q dcln.
quent ana a penalty OF one dollar half
Che other half 10 the common school
fund ahuii At obFa npppup HN. bs.