Malvern daily record., 1917-03-31
MANY CHANGES IN
 ASSESSMENT LAW

AOOlOOIlLlvl LII W COUNTY ASSESSOR SMITH CALLS ATTENTION TO THE PUBLIC OF THE MANY MATERIAL
 CHANGES IN THE NEW LAW.
 TOWNSHIP ASSESSORS TO BE
 NAMED.
 Township assessors provided for in act No. 234, passed by the 1917 leg l islature upon the recommendation of Governor Brough, will be appointed l by County Judge Jno. R. Gilchrist, at 1 the April term of County Court, which meets Monday. The law provides that the county judge shall appoint, 30 days before the time for beginning the assessment, two assessors in each township, who shall be justices of the peace when practical, and who to- gether with the county tax assessor shall compose the township board of assessment and valuation when the assessment of each township shall be made.
 So many radical changes have been made by the new law, that the State Tax Commission is sending out let ters and copies of the law to the Tax Assessors of the various counties, which in part explains the new duties of the assessors under the new law
 County Assessor Herschel Smith, of this city received letter from the Commission, and by his request we are reproducing the same, in order that the people of the county may be informed, as to the many changes in the law.
 A full copy of the law has been received by Assessor Smith, and will be published in full in this paper with in the next few days.
 Following is the letter received from the State Tax Commission:
 Little Rock, Ark, March 20, 1917. Hon. Herschel Smith,
 County Assessor,
 Malvern, Ark.
 Dear Sir
 We enclose herein complimentary copy of Acts No. 234 and 263 of the Acts of the General Assembly of 1917. These Acts relate solely to the assess ment and equalization of property and are of special interest to all taxing officials. They merit your careful and earnest consideration, and we trust and feel certain that you will give them diligent study.
 Act No. 234 is known as the "Town- ship Assessment and Equalization Bill'. It materially changes the plan of assessing all property in this State The political township is designated as unit for assessment purposes. It abolishes County Boards of Equaliza- ton and provides that all property shall be assessed and capitalized in each political township by township board composed of the County Assessor and two citizens of such township, to be appointed annually by the County Court; at the April term. Each County Assessors should thoroughly familiar ize himself with the provisions of this Act with view to it's practical ap- plication in the assessment of ALL property, both personal and real, Tn each political township.
 Since ALL property, both personal and real, should and must be assessed by the township board while sitting as such board in the township at, and in, the time designated in the assessors annual notice, it becomes absolutely necessary that much more time should be given in each township and ward than has been given in annual assess ment notices of the previous years. We kindly mention this suggestion and urge that in the preparation of your annual assessment notice that ample time be given in each township for the township board to assess all property in it. We also desire to say that the annual assessment notice provided for by section 6964 of Kirby's Digest as