Pocahontas star herald., 1912-07-05

at auction or forced sale, so help me
God
."..,,,......... Assessor"
Sworn to and subscribed before me
this ,....... day of ......,....,..191.
.......,.......... Clerk.
Section rs. The assessor shall prepare
a recapitulation by school districts of
the personal property In each district.
Said recapitulation shall show the ag-
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 show 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 rs 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
If 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 12. 1909. shall be amend
| ed so as to read as follows:
Section II. 1t shall be the duty of
the commission and 1t shall have power
| and authority:
1. To have and exercise general and
| complete sunervision over the assess
| ment and collection of taxes, including
| excise, franchise. Inheritance and liouor
| 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
| other officers charged with the assess
| ment and collection of taxes in the
| several counties of the State. TO the
| end that all assessments of property in
the State shall he made in relative pro-
| portion 70 the iust and true value there
| of In substantial compliance with the
| law ard all taves due the State and its
several a"encteS he collected
| 2. TO confer with and advise assess
| orS and boards Of Supervisors of assess
| merits as IN their duties and give neces-
| sarv Instruction and directions TO as
SCISSORS and boards OF supervisors of
| asSess-1erts.
3. 10 a'rect proceedings, actions and
| prosecutions In he instituted to enforce
| the 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
aPnnts or offcers of corporations for
| failure or neglect TO comply with the
| provisions of the statute governing the
| return. assessment and taxation of
| pronertv: 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
assess~oents for any official misconduct
or NEGLECT ~ duty of which such officers
| NAV he guilty.
| 4. TO REQUIRE the Attorney General
| and the several prosecuting attorneys
| Of the State to assist in the commence
ment and prosecution of actions and pro-
| ceedinqs for penalties, forfeitures, over
| due and unpaid taxes removals and pun
4
| the State in respect to the assessment
| and taxation of property or to repre-
sent the commission in any litigation
| in which il may become involved in the
| discharge Of its duties.
| 5. To require assessors county clerks.
| clerks of the circuit court, collectors
| and other county and state officers to
| report information as to the assess
ment of property, collection OF taxes,
receipts from licenses and other sources.
/ - .N.Vg l.. n
| purposes and such information as may
/ be needed or desired in the work i'm
posed upon the commission by this Act,
such information to be furnished upon
| such forms and upon such blanks as the
| commission may prescribe.
6. To make and prosecute such re-
search and investigation as to the detailed
| properties of corporations, the busir ess,
| income, reasonable expenditures. net
| earnings and true values of tne fran
| chises of all public service corporations
doing business in this State as will en-
| able the commission TO ascertain a fair
and equitable basis of assessing same
and of making and recommending proper
| Legislation to the Legislature from time
| to time and to direct the local assess
ing officers in assessing such proper
| ties.
7. To require individuals. firms and
| corporations to furnish information con-
cerning their capital, funded or other
debts. current assets and liabilities value
of property, gross and net earnings.
| operating and other expenses. taxes and
| other charges and such other facts as
may be needful and desirable to en-
able the commission to ascertain the
/ value and relative burdens of taxation
/ borne by all kinds of property in the
| State.
g. TO cause the dispositions of wit
nesses residing within or without the
| State, or absent therefrom, to be taken
| upon notice to the interested parties in
| like manner as depositions are taken in
| civil actions pending in the circuit or
| chancery court in any matter which
! the commission shall have authority to
| investigate and determine.
| g. To investigate the tax systems of
| other states and countries and to formu-
| late and recommend such legislation as
! may be deemed expedient to prevent
| evasion of the assessment and tax laws
and to secure just and equal taxation
| throughout the State.
| 10 To prescribe and prepare all
necessary interrogatories and questions
| TO be answered by taxpayers and persons
| of each county, and the forms upon
which the lists prescribed by this Act
are to he made.
II no consult and confer with the
| Governor and Attorney General Of the
| state upon the subject of taxation, ad-
ninistration of the laws relating thereto,
| and the progress of the work of the
| commission, and to furnish said Officers
! from time to time such information and
assistance as they may desire.
10. To transmit TO the Governor and
to each member of the General Assem-
bIv thirty DAYS before the biennial ses-
| sion Of the Legislature, the report of