Malvern daily record., 1917-04-04

1 vertised in the township in which such l person resided, it shall be the duty of l the members of the said board who
 assisted the assessor in making the assessment in said township, beginning ] itendays after the assessor shal have 1 finished his canvass of the county as advertised by notice provided for in
 Section 6964 of Kirby Digest of the Statutes of Arkansas, Q visit the places of residence or bI mess of such delinquent and there list and value his lor her property, and eithers<of the members of said board shall be en- powered to swear said deliquent to his list, as provided herein, with the same effect as though the oath had been ad- Imlnistered by the assessor himself and shall affix to saidlist penaltv of 25 per cent of all taxes due to Lc noted on said list and on the tax books and ex- tended by the county clerk to be known by the collector of taxes, as now provi- ded by law; provided, that the min- |imum penalty so fixed shall be $1.00; that 50 cents of said penalty shall go ito the officer making such deliquent assessment tnd the remainder of all penalties shall go to the inappropriate ed school funds of the county as now provided for such penalties, and such delinquent lists of assessment shall be transmitted to the Assessor, within fifteen (15) days after the date for begining the taking of slich deliquent assessments, and provided luther that the failure or refusal of any person to take the oath of assessment provided herein or to list his property, shall empower said board of members there of to assess and value said deliauent property and fix the value thereon.
 Section $. If alf resident land owner of any township shall own any adjoining land in any adjoining town ship, the Board of Assessment and Valuation of the township in which said land owner resides shall value and assess the adjoining l2 d in the adjoining township, but if a land own CT in any township shall own sepa- rate and distinct tract in another township, said land shall be valued by the board in the township inwhich said land is situated. If any resident of any township who owns land in said township shall own adjoining land in two or more townships, the assessor shall designate in which township said lands shall be valued and assessed.
 Section 2. The township members of said boards rendering services un- der this Act shall be paid the sum of S2.50 per day, unless said compensa- tion shall otherwise be fixed by the quorum court, and the assessor shall keep list of the time each member shall actually and officially engaged during the sitting of said board in making the assessment and valuation of the property in each township, showing the number of days served by each, and shall certify to and file the same in the county court and the same shall be allowed by the said court out of the county general fund.
 Section 8. Any person who shall be aggrived by the action of the assessor and the Boards of Assessment and Valuation in valuing his property may appeal to the county court, which shall have the same power now exercised by law to correct any error or injustice that may be done any person by filing his petition in said court in the term next succeeding theassessment and valuation; but no appeal filed after the adjournment of the term of the court next succeeding said assessment
 
 Section g. Any assessor or mem Der of any Board of Assessment and Valuation provided for in this Act who shall fail or refuse to act as hereln provided, unless prevented by sick ness or unavoidable accident, shall be deemed guilty of misdemeanor and on conviction thereof shall be fined m a sum not less than twenty-five (25;;00l
 I n h1Jfa %
 ($10000) dollars.
 Section 10. That each year at the time now provided by law for the as sessor to file his report with the county clerk, the assessor shall file his report in books of the kind and character now used by said clerk for the copying. of |said assessors reports and extending thereon the taxes to be collected tleav. ing the blanks for such extension of taxes by said clerk to be filed and GIT, tified at the proper time now provided by law) That said report shall De made in neat and legible manner and the county clerk shall reject any and all reports which in his Judgement are not neat and legible and that the books so filed as said report shall, |after the clerk has extended the taxes thereon, be and constitute the tax books of the county.
 Section ii. That Section 6991 to 7009 inclusive of Kirby's Digest of the laws of Arkansas, and all other laws and Acts relating to county boards of equalization, be, and they are hereby repealed and this Act shall not be con strued to repeal any law except those hereby repealed and those in conflict herewith, tnd this Act being necessary for the immediate preservation of the public peace, health and safety, an emergency is hereby declared to exist and fhis Act shall take effect and be in force from and after its passage.
 aAn Act to Abolish The County
 Boards of Equalization. To Pro-
 vide for the Assessment and Valua-
 tion of taxiable Property in State