THE HOME NEWS
Published every Friday at McCrory, Ark.
WALTER \V. RANEY, Ed. and Pub.
Subscription $1.00 per Year ir Advance.
Entered as second-class mat
ter August 26, 1915, at the post
office at McCrory, Ark., under
the Act of March 3, 1879.
Friday, June 1, 1917.
Act No. 234
Section 1. That thirty (30)
days before the county -assessor
shall begin the assessment of
taxes as now provided by law,
the county court shall appoint
two reputable citizens and tax
payers in each township of the
county who shall have been resi
dents of said township for a
period not less than five (5) years
prior to said appointment; Provi
ded, that said appointees, when
practical, shall be justices of the
peace of the township and who,
together with the county tax as
sessor, shall be known as the
Township Board of Assessment
and Valuation, for said town
ship; that members of said board
shall take and subscribe to the
same oath as subscribed to by
the tax assessor.
Section 2 That at the time
provided herein for the county
tax assessor to start a tour of the
county for the purpose of asses
sing the property, as required by
the law, he shall meet in each
township successively the Town
ship Board of Assessment and
Valuation, said tour to be sched
uled and advertised as now pro
vided by law for the assessment
of taxes by townships; that the
tax assessor shall, before any
work by the board is undertaken
administer the oath of office as
herein provided to the township
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when the members of said board
shall fail to appear and serve, as
provided herein, the assessor
shall select a land owner or land
owners resident in said township
who shall take the oath and per
form the duties and receive com
pensation provided for the mem
bers of said board. That said
board shall at once proceed to
place a fair market value on all
real and personal property in
their township and extend said
values in the proper blanks on
the list of assessment, which
blanks shall be provided on said
list to contain the values of prop
erty as determined by said board
in addition to similar blanks
! used by property owners for
noting the value of their proper
ty. That it shall be the duty of
non-residents, or their agents, to
furnish the assessor with a list
I of their property in each town
i ship, specifying the school dis
trict wherein it is located, on or
before the first day of the time
advertised for assessing taxes in
such township, in which the non
resident shall own property,
which list the assessor shall sub
mit to the board of assessment
and valuation for the township in
which such property is situated,
and if no one shall assess such
property for said non-resident
they shall assess its value as a
majority of the board shall think
right and just, if any non-resi
dent or his agent shall neglect to
furnish such list to the assessor
in the time provided herein, and
no one shall assess such property
for said non-resident it shall be
the duty of the Board of Assess
! ment and Valuation to make such
\ list and assess such property and
| they shall affix a penalty of 25 per
cent of all taxes due with the
minimum penalty of $1.00 to be
collected as other taxes and pen
! alties are now collected and ex
pended as herein provided. That
each member of said board, to
gether with the assessor, shall,
after they have finished said
work as provided herein, sign
each list of assessment, which
signature shall be proof of the
validity <»f said lists and the val
ues of property thereon listed.
Section 3 Before any person
shall list his property for taxa
tion the assessor, or one of the
members of the said board, shall
administer to him the following
oath, to-wit:
“You do solemnly swear or af
| firm that you will render a true
and complete list of all the prop
erty subject to taxation in or out
of the state that you are requir
ed by law to list in your own
name or right, or that of any
s other person for whom yon may
desire or be required by law to
list for taxation and that you
will make true and perfect ans
wers to any and all questions
that may be demanded of you
in reference to the amount, kind,
quality and value of such proper
ty or any other proper inquiry
j by which the true value of vour
property may be ascertained, so
| help you God.”
Section 4 If in the opinion
of a majority of the Board of As
i sessment and Valuation, any
person has not listed his proper
ty high enough in value or has
listed the same too high, the
board shall have the power tc
examine him under oath with
! reference to same and shall raise
| or lower the value of such prop
; erty as they think right and
> proper, and it shall be the duty
of said Board of Assessment and
Valuation to examine the assess
ment of real estate of all land
owners in their respective town
ships and if upon examination of
the same a majority of them are
of the opinion that any of such
real estate is valued too low or
too high, they shall have the
power and it is hereby made
their duty to raise or lower the
value of such real estate as they
may think right and just, but no
real estate or personal property
shall be raised or lowered in val
ue without the concurrence of a
majority of said board, and the
county clerk shall notify, as now
provided by law, all persons who
fail to appear before the Board oj
Assessment and. Valuation whose
property is raised in value, and
the names of such persons shall
be reported to the said clerk by
the tax assessor.
Section 5 Should any person
fail to mee+ the Board of Assess
ment and Valuation at the time
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township in which such person
resided, it shall be the duty of
the members of said board who
assisted the tax assessor in mak
ing the assessment in said town
ship, beginning ten days after
the assessor shall have finished
his canvass of the county as ad
vertised by notice provided in
Section 6964 of Kirby’s Digest of
the Statutes of Arkansas, to vis
it the places of residence or busi
ness of such delinquent and there
list and value his or her property
and either of the members of
said board shall be empowered
to swear said delinquent to his
list, as provided herein, with the
same effect as though the oath
had been administered by the as
sessor himself and shall affix to
said list a penalty of 25% of all
taxes due to be 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 provided by law; provid
ed, that the minimum penalty so
fixed shall be $1.00; that 50cents
ui oaiu penalty oiuui gu lu tnc
officer making such delinquent
assessment and the remainder
of all penalties shall go to the un
apportioned school funds of the
county as now provided for such
penalties, and such delinquent
list of assessment shall be trans
mitted to the assessor within
fifteen (15) days after the date
for beginning the taking of such
delinquent assessments, an'l pro
vided further that the failure or
refusal of any person to take the
oath of assessment provided here
in or to list his property, shah
empower said board of members
thereof to assess and value said
delinquent property and fix tht
value thereon.
Section 6. If any resideni
land owner of any township shal
own any adjoining land in anj
adjoining township, the Board
Assessment and Valuation of tt
township in which said land own
er resides shall value and a8J,
, the adjoining land in the adjoin
ing township, but if a iand ow
er m any township shall own a
separate and distinct tract in an
other township, said land shall
be valued by the board in the
township in which said land is
situated. If any resident of anv
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 7. The township
members of said boards render
incr sprvipAc a i ,,
- snail
be paid the sum of $2.50 per day
unless said compensation shall
otherwise be fixed by the quorum
court, and the assessor shall keep
a list of the time each member
shall be actually and officially en
gaged during the sitting of said
board in making the assessment
and valuation of the property in
each township, showing the num
ber of days served by each, and
shall certify to and file the same
in the county court and the same
shall be allowed by said court
out of the county general fund.
Section 8. Any person who
shall be aggrieved 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 exer
cised 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 the assessment and
valuation; but no appeal filed af
ter the adjournment of the term
of the court next succeeding said
assessment and valuation shall be
allowed.
Section 9. Any assessor or
member of any Board of Assess
mont iinrl Valuation nrovdded for
in this Act who shall fail or re
fuse to act as herein provided,
unless prevented by sickness or
unavoidable accident, shall be
deemed guilty of a misdemeanor
and on conviction thereof shall
be fined in a sum not less than
twenty-five ($25.00) dollars nor
more than one hundred ($100.00)
dollars.
Section 10. That each^year
(Continued on page five) _
Feed, Lumber, Coal
Shingles, Doors, Rubber
Roofing, Paints, Brick and
Lime.
Corn, Oats, Chops, Hulls
and Meal.
H. D. SWAVZE