The Pulaskian., 1917-02-09
BUSINESS LIKE
 WAY 10 COLLECT
uTLEY BILL WOULD FORCE LIST ING OF PROPERTY AT MARKET VALUE, AND GIVES PRosEcU-
 TOR FEE FOR COLLECTING.

The following bills, introduced in l the Senate by Senator Utley, is i'll l line with administrative policy, and if ] it becomes a law, there will be little tax lodging, for it provides way to i get after the tax dodgers. The bill has been pending for some time. and has been in the hands of the Judiciary Committee since the day it landed in
 the Senate The bill, in full, is as l follows:
 Section 1. That Section 6S99 of Kirby's Digest be amended to read as l follows:
 i Every person of full age and sound
 mind and every partnership, corpora tion of association, shall list the real property of which he is the owner. or in which he has interest, situated in
 he county in which he resides, the per sonal property, and all moneys, cred it's, choses in action and all other property, tangible or intangible, of which he is owner, whether in or out of said county or state. In addition to said list to be made and returned in the county in which he resides, every such person, partnership. CO., uoration or association shall make and return a list of all the real estate of which he is owner, or in which he has an interest, and file the same with the assessor for the county in which such lands are situate, setting forth an accurate description of such lands and of his interest therein. together with it's market value All the lists of his interest therein, together with it's market value All the lists requir- ed by this section shall be led in the time and verified in the manner pre- scribed by section 6906 of Kirby's Di- gest.1
 Section ?. That section 6907 of Kir- i by's Digest be amended to read as fol lows: If any person or corporation shall for any reason fail to list and valne the property he or it is required to list and value for the purpose of taxation, subscribe and make oath to such list and values, and file the same with the assessor with in the time prescribed by law, he or it shall in cur minimum penalty of ten dollars or if the amount of taxes on such property he or it failed to list exceeds twenty dollars, then a penalty of fifty per cent of the amount of such taxes, and such penalty may be recovered by civil action to be brought in the name of the State by the prosecuting attorney for the county in which such list should have been filed; and for all services in such suits the prescott ing attorney shall receive fee of one half of the amount. of each recovered when the amount recovered is less than $200.000 and ten per cent of all amounts in excess of two hundred dol lars; such recoveries shall be paid into the county treasury of the county where recovered and become part Of the county school fund. The prosecut- | ing attorney shall not have power to compromise, or settle, any such penal ty, either before or after suit is | blOoEits tiAu SIldll utdht COllttlitA thereof, except after judgment is rend- cred. If the prosecuting attorney shall violate this provision he shall be guilty of malfeasance in offiaa."
 The penalties herein provided for are of such nature that the pardoning power of the governor shall extend thereto.
 Section 2 Section 690S of Kirby's
 Digest is amended to read as follows: If any person required to list proper ty and valuations shall willfully make a false oath, either to the amount of property or it's value, with the intent that the property he is required to list shall escape it's fair proportion of tax i ation, he shall be guilty of perjury; provided that if in the equalization of
 taxes for the preceding year, the county board of equalization has ex- pressly adopted certain per cent of market value as the tax value, the listing of values be at that per cent, but it shall be so expressed in the oath to such list"