thp property of any person or corpora
tion whoso assessment has been
changed by the commission the amount
of such increase or reduction, as the
case may be. so certified. He shall also
in the proper column of the book pre
scribed by section 77 hereof, add to or
deduct from each tract of lot of land
the required per cent or amount or
both, on the valuation thereof, as it
stood after equalized by the board of
supervisors of assessments, adding in
each case any fractional sum of fifty
cents or more and deducting in each
case any fractional sum less than fifty
cents, so that no valuation of any sep
arate tract or lot of land or personal
assessment shall contain any fraction
of a dollar; and shall in the proper
book add to or deduct from the several
classes of personal property in his coun
ty the required per cent or amount or
both, on the valuation thereof as it
Stood after equalized by tile board of
supervisors of assessments, adding and
deducting in manner aforesaid any frae
tional sum so that no valuation of any
separate item cf personal property shall
contain a fraction of a dallar.
Section SO. If any property be omitt
ed from the assessment of any year it
shall he the duty of the assessor or the
Arkansas Tax Commission, as the ease
may be. if such ommission tie discover
ed before the collector closes his books
for the year, to assess such omitted
property; and the county clerk shall ex
tend the taxes against the same on the
tax-books for the current year. Tf any
tax on any property liable to taxation
Is prevented from being collected for
any year or years by reason of any er
roneous proceedings, or other cause, the
amount of such tax which such prop
erty should have paid shall be added to
the tax on such property for the cur
rent year
Section 91. "Witnesses mav be sum
moned to appear before the Arkansas
Tax Commission by subpoena issued by
the chairman or secretary of the com
mission in the name of the commission,
directed to any sheriff of Arkansas and
returnable to the commission. Wit
nesses may likewise be summoned to
appear before any board of supervisors
of assessments by subpoena Issued by
the clerk of the board under direction
of the board. Said subpoena shall be
served in like manner as are subpoe
nas issuing out of the circuit court. The
sheriff shall receive the same fees for
subpoenas served by them as they re
ceive for subpoenas served in cases in
the circuit court, or the subpoenas may
be served by registered mail addressed
to witnesses. In either ease the sub
poena must be served at least two days
previous to the time named therein for
tlie appearance of the witnesses Sub
poenas duces tecum to an»- witness to
apjiear and produce any records, hooks,
papers or other documents may be is
sued and served in like manner.'
section 93. Oaths to witnesses in
nnv matter under investigation or con
sideration by the commission or any
board of supervisors of assessments
may be administered by any menfoer or
the commission or board of supervisors
of assessments, as the case may be or
*>y the secretary or clerk thereof.
Section 03. In case any witness fail
or refuse to testify as to or in answer
to any material question, or to produce
any record, books, papers or other doc
uments in his custody or under his con
trol when required to do so, any cir
cuit or chancery court, or any judge
thereof upon application of any mem
ber of the commission, or member of the
board of supervisors of assessments.
Khali Issue an attachment for such wit
ness and compel such witness to comply
with the summons or to attend before
the commission or board of supervisors
of assessments, as the case may be.
and produce such books, papers.' doc
uments and records or to give his testi
mony on such matters as he may be
lawfully interrogated about, and the
court or judge thereof may punish such
witness for contempt as In eases of dis
obedience of a like subpoena issued
from any court for refusal to testify in
a cause pending therein.
Section 94. No witness shall be ex
cused from attending or testifying or
from producing books, papers, docu
ments. accounts «nd other records be
fore the commission or board of super
visors of assessments, as the case may
be. or in obedience to the subpoena
issued by it or in the name of the com
mission or any member thereof, or of
the board of supervisors of assessments
or any member thereof, on the ground
or for* the reason that such testimony or
evidence, documentary or otherwise, re
quired of him may tend to criminate
him or subject him to a penalty or
forfeiture. Rut no person sluill b«>
prosecuted or subjected to any Pen
alty or forfeiture for or on account of
any transaction, matter or thins con
cerning1 which he may testify or pro
duce evidence documentary or other
wise before the commission or board or
supervisors of assessments or in obed
ience to its subpoena; but no person so
testifying shall be exempt from prose
cution and punishment from perjury
committed in so testifying
Section 95. "Every witness who snail
appear before the commission or board
of supervisors of assessments by its
orders shall receive for his attendance
the feii? and mileage allowed by law for
•witnesses In civil cases in courts of
record which shall be audited and paid
by the State in cases of witnesses be
fore the Tax Commission or by tns
county in cases of witnesses l>efore the
board of supervisors of assessments, in
th<> same manner as other expenses of
the commission and of the board of su
pervisors of assessments arc audited
and paid upon presentation of the proper
vouchers sworn to by such witnesses
and approved by the chairman of the
oommission or ooaru oi v-*.
ASFppf.-mrntf, as tho case may be; wit
nesses summondwi by parties ether than
by the commission or board of super
visors of assessments shall be paid by
the party or jiarties causing the wit
nesses to be summoned.
Section 96. Persons aggrieved by the
notion of the assesnor In assessing their
property may appeal to the board of
supervisors of assessments sitting as an
equalization board. From the final judg
ments of the board of supervisors of
assessments sitting as a board of revis
ion and appeals, appeal may be taken
within thirty days to (he circuit eourt
of the county or to the Arkansas Tax
Commission, first by a taxpayer who is
aggrieved because of the valuation of
ills property, second, by a taxpayer who
Is aggrieved because of the undervalua
tion of another taxpayer's property and
third by the school district, town or
county affected or by the State because
of tl.e failure of the board properly to
fix the value of the property of any tax
payer. From the final ordprs of the
Tax Commission whether assessing prop
erty originally or sitting as a State
board of equalization appeal may lie
taken either by the taxpayer or by
reboot district, county, town, affected,
or by the State either to the circuit
court of the county in which the prop
erty affected or a part of it is situated,
or to the circuit court of the county in
which the commission sat when the
final order appealed from was made.
Section 97. Appeals either from the
orders of the board of supervisors of
assessments or the Arkansas Tax Com
mission must be taken to the circuit
court within thirty days after a final
order has been made. In the circuit
court such cases shall bp tried de novo.
Section 9S. No assessment of proper
ty for taxes shall lie held to lie illegal
on account of any informality in making
the assessments or in the tax lists, or
on account of the assessment not being
made and completed within the time re
quired by law The purpose of this Act
js to secure uniformity In taxation and
to provide a method whereby all prop
prtv is placed on the tax-books.
Section 99. On the first day of No
vember each year, every clerk of the
countv court shall prepare and forward
to the Auditor of State a certified state
ment which shall show the total value
for that year of the property of his
county as assessed and equalized. Any
county clerk who shall fail to prepare
and forward such statement by said
date, shall be guilty of a misdemeanor
end upon conviction shall be fined
$100.00. and shall be removed from office
Section 100. The Auditor of State
shall from the statement provided bi
section 99 of this Act determine the
Mveral rates to be applied for that year,
, r.** prescribed by section 101 of this Act.
■ to the taxable property of the State, and
! shall by the 10th day of November, cer
■ tlfy to the several county clerks of the
l State the several rates so determined.
! which rate shall he by the county clerk
j applied to the taxable property contained ,
j in the tax-books of their respective
counties.
Section 101. There shall be levied
'earn year beginning with 1911. the sev
| eral rates hereinafter indicated:
1. For the purpose of raising revenue
» to support the state government. the
j charitable institutions, the University of
Arkansas the agricultural schools and to
supply deficiencies, the rate to be known
as the “State General Rate."
2. For the support of the common
schools of the State, the rate to be
known as the “State School Rate.”
3. For the purpose of carrying out
the provisions of the Act to pension ex
Confederate soldiers. the rate to be
known as the “Pension Rate.” and.
4. For the purpose of raising a fund
with which to complete the State Capi
tol. the rate to he known as the “Capitol
Rate.” as follows:
If the total value of the property of
t.io State as determined by section 99
of this Act does not exceed four hundred
and fifty million ($450,000,000) dollars
the Capitol rate shall on each one hun
dred dollars of proportv assessed be
four and five-tenth (4 5-10) cents; if
said total value is between four hundred
and fifty million ($450,000,000) dollars
and four hundred and seventy-five mil
lion($ j, 5.000 000) dollars said rate shall
be four and four-tenths (4 4-10) cents:
it said total value is between four hun
seventy-five ($475,000,
[ _ dollars and five hundred million
($a00.000,000) dollars said rate shall he
four and two-tenths (4 2-10) cents; if
said total value is between five hundred
million ($500,000,000) dollars and five
fifin'fin o'? ¥1!1, twentv-flve million ($525,
000,000) dollars sanl rate shall be four
M) cents; if said total value is between
fty,1 twenty-five million
an'IrVif, ' an,J five hundred
2-dd ~f,ty '*550.000.000) dollars
Ta dc in? S ial bp three and eight-tenths
(3 8-10) cents; if said total value is
between five hundred and fiftv million
< $£.50.000,000) dollars and five' hundred
and seventy-five million ($575,000.000)
dollars said rate shall he three and six
tenths (3 5-10) cents; if said total value
is between five hundred and seventv
rive million ($575,000,000) dollars and
six hundred million ($500,000,000) dol
lars sjihl rate ®hall be three and four
tenths (2 4-10) cents; if total value
JoIa .six hundred million r$<j00.
000.000f dollars and six hundred and
twenty-five million f $fi25.000.0u0) dol
lars said rate snail be three and three
tenths 3-10) cents; If said total value
is between six hundred and twenty-five
million ($625,000,0001 dollars and six
hundred and fifty million ($650,000 000‘)
dollars said rate shall be three and two
M-JV-.10' cents: lf said total value
sha 1 be oetween six hundred and fifty
million ($650,000,000) dollars and six
mm 1 • .niiniuji I»t)iu.
000,000 dollars said rate shall bo throe
and one-tenth (3 1-10) rents; if said
total value shall be between six hundred
and severity-five million ($675.000 000)
dollars and seven hundred million ($700 -
(H10 000) dollars said rate shall be two
and nine-tenths (2 9-10) cents; If sal 1
total value shall be between seven hun
dred million ($.00,000,000) dollars anil
ftnn neriT’ ,and twenty-five million
($.25,000,000) dollars said rate shall be
*.T'V, a»"? etBht-tenths .2 X-10) cents; if
"1^1 tut',1 value is between seven hun
r Jn i j ”i'i twenty-five million ($725 000 -
000) doiiars and seven hundred and fifty
million ($750.000,U00) dollars said rate
shall be two and three-fourths <2 7 4)
cents; if said total value is be'tween
ieven hundred and fifty million ii*le
ono voo i dollars and seven hundred
000.000) dollars and eight hundred anti
twenty-five million (1X25.000.000) d„l
lars said rate shall be two and flv«
tenths (2 6-30) cents. If said total value
is between eight hundred and twenty
five mlUton ($825,000,000) doUars and
and,?,fty miHion ($850,
000,000) dollars said rate shall be two
and four-tenths (2 4-10) cents; If said
- w between f'iPht hundred
.md fifty ro ill ion ($850,000,000) dollars
and eight hundred and seventy-five mU
| lion ($875,000,000) dollars said rate shall
he two and three-tenths (2 2-10) cents;
i , said total value is between eight hun
dred and seventy-five million ($875.
(TuO.GOO) dollars and nine hundred mil
lion (S900.000.000) dollars said rate
ffhall i>e two and one-fourth (2 1-4 )
cents; if said total value is between nine
hundred million ($900,000,000) dollars
and nine hundred and fifty million
($950,000,000) dollar** said rate shall he
two and two-tenths < 2 2-10) cents; if said
total value is between nine hundred and
fifty million ($1)50.000.000) dollars and
one billion ($ 1.000.000.000 > dollars said
rate shall be two and one-tenth (2 1-10)
cents: if said total value is between one
billion ($ 1 .<>00.000.000) dollars and one
billion fifty million ( $ 1.050.w0o.000)
dollars said rate shall be two (2) cents;
if said total value is between one billion
fifty million ( $1,05u.000,000 ) dollars and
one billion one hundred million ($1,100.
000.000) dollars said rate shall be one
and nine-tenths (1 9-10) cents; if said
to till value is between one billion one
hundred million ($1,100,000,000) dollars
, ami one billion one hundred and fiftv
j million ($1,150,000,000) dollars said rat'e
I shall be one and eight-tenths (1 8-10)
cents; if said total value is between
j one billi«»n one hundred and fifty million
($1,160,000,000) dollars and ou* billion
| two hundred million ($1,20$.$00.000)
dollars said rate shall be one and. seven
tenths (1 7-10) cents; If said total value is
between one billion two hundred million
($1,200,000,000) dollars and ono billion
two hundred fifty million ($1,250,000.
| 000) dollars said rate shall be one and
six-tenths (U 6-10) cents; if said total
! is above one billion two hundred and
fifty million dollars ($1,250,000.00$) said
! rate shall be one and five-tejiths (1 5-10)
I cents.
‘ 11p tu u iair aiiau L»W U tKlUU « ilHC
three times, the state general rate five
times, and the state school rato six
times the Capitol rate.
There shall be levied annually one
dollar (SI.00) per capita for every male
Inhabitant of the State not under twenty
one years of age for common school
purposes.
Section 102. The county court of each
county, composed of the county judge
and a majority of the justices of the
peace of the county, shall meet annually
as -i levying court on the first Holiday
of November for the purpose of levying
the county taxes and making appropria
tions for the expenses of the county.
Said court shall fix the several rates of
taxation and levy the taxes on the tax
able property of tlie county. In levying
a rate or rates for a., county purposes
salt! court shall be limited to that num
ber of mills on the dollar which when
applied to the total property of the
county as assessed and equalized thar year
will produce a sum equal to the total
taxes levied against the property of
tile county for county purposes the year
next preceding plus ten per cent of said
total taxes Said court may also each
year levy for the maintenance ami im
provement of the roads and bridges of
the county thirty cents on each one
hundred dollars of property assessed.
Section 103. The county court to
gether with a majority of the justices
of l lie peace may. at the regular term
thereof for making the appropriations
and levying taxes for the ensuing year,
appropriate and levy taxes not exceeding
the rate provided for in section 102 of
this Act as a road and bridge tax on
all taxable property of the county, which
shall t>e collected by tile collector of
the State and county taxes, in the same
manner as the State and county taxes
are now collected, except the collector
shall onlv receive in payment of said
roail and' bridge tax levied under tills
Act United States currency or county
warrants legally drawn on such road
fund, on tlie certificate or receipt of
overseers as provided in tills Act; pro
vided. that said collector shall keep such
road and bridge taxes collected on the
property of each of the various road
districts separate, and when the collector
shall pay into the county treasury the
taxes so collected lie shall take the
treasurer's receipt for the same »* ao
me oh money paid into the credit of such
district on account or the raods, and
bridges: and. provided further, if said
tax is not paid as provided, such prop
erty shall be sold in the same manner
as property Is now sold for the non
payment of taxes.
Section 104. The amount of taxes
levied in any one year by the constituted
authorities of any municipal corporation
for city or town purposes shall be lim
ited to that number of mills on the dol
lar which, when applied to the total
property of the city or town as assessed
and equalized that year, will produce a
sum equal to the total nixes levied
against the property of the city or town
for municipal purposes the year next
preceding plus ten per cent of said total
taxes.
For paying all indebtedness existing
at the time of the adoption of the pres
ent Constitution a tax not exceeding the
rate levied for city or town purposes
may be levied; provided, the above limi
tations shall not be construed to pro
hibit assessments on property adjacent
to improvements made in any city or
town for the purpose of paying the cost
thereof and damages occasioned thereby.
Provided, frhat if for any reason any
municipality did not levy a tax, the
year next preceding that rate may be
levied the current year, wnich when ap
plied to the total property of the mu
nicipality as assessed and equalized the
current year will produce a sum 10 per
cent in excess of the sum produced by
applying a rate of five mills on the
dollar to the property within such mu
nicipal corporation as assessed and
equalized such next preceding year.
Section 105. Section 75SS. Kirby’s
Digest, shall be amended so as to read
as follows:
Section 75S8. The male residents in
each organized school district in this
State. o?er the age of twenty-one years
who have paid their poll taxes and re
sided therein for thirty days, and within
the State for a period of one year, and
in the said county six months previous
to said election shall, annually on the
fourth Saturday on October, at two
o’clock P. M.. hold a meeting to be desig
nated. “The Annual School Meeting of
tin* District.” and each school district
for the purpose of school elections alone
shall be a political township.
Section 10C. On or before the 20th
day of October each year, the county
clerk of each county in the State shall
ascertain the total value of the real and
personal property, as equalized in each
of tin* several school districts and muni
cipalities in the county; He shall de
termine from the record's in his office
the tptal assessed value the year next
preceding of all the taxable property in
each municipality as constituted the cur
rent year. On the basis for fixing the
rati* to be levied in the several muniei
pplities provided by section 1*04 hereof,
he shall determine the maximum rate
that can be levied the current year in
each municipality of the county, and
shall certify out to the constituted au
thorities of each municipality the maxi
mum rate so determined for such muni
cipality. Likewise to each school board
in the county, the clerk shall on said
uaie remry out cue total value lor that
year of the real and personal property
in such school district.
Section 107. Section 6893. Kirby’s Di
gest, shall be amended so as to read as
follows:
Section 6893. The taxes that may be
levied by authority of any law in any
township or school district shall be
made and certified by the proper officer
or person to the clerk of the county
court before the first Monday in No
vember in each year.
Section 110. Section 7696. Kirby’s Di
gest, shall be amended so as to read as
follows:
Section 7596. The electors of every
common school district shall, when law
fully assembled In annual school dis
trict meeting on the fourth Saturday in
October, with not less than five electors
present, have the power, in addition to
tlie powers already provided by law. to
vote on the question of county uniform
ity in text-books.
Section 111. Section 7607, Kirby's Di
gest. shall be amended so as to read as
follows:
Section 7607. At the annual school
meeting held on the fourth Saturday in
October there shall be elected by the
legal voters in the school district a di
rector. who shall hold his office for a
term of three years and until his succes
sor is elected and qualified. Provided,
that at the first annual school meeting
of the district after the passage of this
Act three school directors shall be elect
ed to hold office one, two and three
years respectively; and, provided further,
when a new school district shall have
been formed under the provisions of this
Act, three electors shall immediately be
elected by the electors of the new dis
trict and shall hold their office for one
year, two and three years respectively,
and until their successors have been
elected and qualified as herein provided
for.
Section 112. Section 7671. Kirby’s Di
gest. shall be amended so as to read as
follows:
Section 7671. On the fourth Saturday
in October each year there shall be held
an election at the usual voting place in
each ward of all incorporated towns and
cities organized into single or special
school districts for the election of two
directors, who shall serve for three
years and until their successors are
elected and qualified. The ballot of the
voter, in addition to the name of the
person voted for as director, shall have
written or printed on it "for tax’’ or
“against tax." and the rate the voter
desires levied; provided, in incorporated
towns and cities of the second class the
election may be held at one or more of
the voting places therein, and not in
each ward, if the board of directors shall
so direct by notices posted in three pub
lic places in said city or town ten days
before the election designating the place
or places at which said election shall
be held.
110 f* .. V, „ 11 l._ .1. . 1..4 ..
the county clerk to furnish annually to
the assessor all necessary blank lists
for assessing: the real and personal
property as required by sections 16,
18. 19. 20. 21. 22. 25. and 27 hereof, said
blank lists to be prepared upon such
forms as may be approved by the Ar
kansas Tax Commission. The expenses
of furnishing: said lists shall be allowed
and paid by the county court as is now
provided by law for payment of county
ordinary expenses.
Section 114. In any levee or drainage
district in this State, whether created
by general or special law in w'hich a
levee or drainage tax is levied and col
lected on the assessment of the prop
erty in the district as the same is
made by the county assessor in the
same manner as State, county, munici
pal and school taxes are levied anti col
lected, it shall be lawful for the board
of inspectors, board of directors or the
governing body of the district by what
ever name known to meet at the usual
meeting place of such body in such dis
trict at any time before the first Mon
day in November, 1911, and reduce any
rate of taxation which, by vote of the
taxpayers of the district or by any
other way provided by law’ for the fix
ing of such rate, has been already fixed
for tlie year 1911.
Section 115. Whoever being a mem
ber of the Arkansas Tax Commission
or an assessor or a member of the board
of supervisors of assessments or a
person whose duty it is to list, value,
assess or equalize property for taxation,
shall knowdngly and wilfully fail to list
or return for assessment or valuation
any real or personal property, or know
ingly and wilfully accept any list or re
turns or assessment or valuation of any
real or personal property at any other
than its true and full value in money
or. shall wilfully and knowingly fall to
equalize any real or personal property
according to its true and full value in
money shall be fined not less than one
hundred dollars nor more than five hun
dred dollars and in addition thereto* if
he be an officer, he shall forfeit his
office or position.
Section 116. The Arkansas Tax Com
mission shall, whenever called upon by
any officer, board or commission, now
existing or hen*after created of the
State or any political division thereof,
furnish any data or information to such
officer, board or commission in perform
ing the duties of his or its office. All
State and county officers shall make
and forward to‘the Arkansas Tax Com
mission upon its written order such
transcripts of records or parts thereof
and other information on file In their
respective offices or in their possession,
as are deemed necessary by the comm is
sion properly and effectively to carry
into operation the provisions of this
Act. Members of the Arkansas Tax
Commission and other officers who may
wilfully and knowingly violate the pro
visions of this section shall be deemed
guilty of a misdemeanor and upon con
viction shall be fined not less than fifty,
nor more than one hundred dollars.
Section 117. Any person whose duty
It is to list or assess real or personal
property as prescribed by this Act and
who wilfully and knowingly fails to
list and assess same, or who listing and
assessing such property wilfully and
knowingly fails or refuses to make and
subscribe to the proper oath prescribed
by sections 15 and 32 of this Act shall
in either event be deemed guilty of a
misdemeanor and upon conviction shall
be fined in any sum not less than fifty
nor more than five hundred dollars.
It shall he the duty of the assessor
or the Arkansas Tax Commission, as
the case may be. to furnish the prose
cuting attorney of the county in which
the offense is committed the names of
all persons who may violate the pro
visions of this section.
Section 118. Whoever being an as
sessor. a member of the board of super
visors of assessments or a member of
the Arkansas Tax Commission accepts
a list or return from a person required
by tills Act to make same, and who
knowingly and wilfully fails to demand
that the person making such return
take and subscribe to the proper oath
as prescribed by this Act shall be deem
ed guilty of a misdemeanor and upon
conviction shall be fined in any sum
not less than fifty nor more than five
hundred dollars and shall forfeit his
office.
Section 111). In addition to the other
remedies provided by this Act for the
prevention and punishment of any viola
tion of the provisions hereof and of all
orders of the Tax Commission the com
mission may compel compliance with
the provisions of this Act and of the
orders of the commission by proceedings
in mandamus, injunction or by other
appropriate civil remedies, by suit in
situated in the name of the State of
Arkansas on relation of the Arkansas
Tax Commission.
Section 120. Any provision in any
mortgage, deed of trust or other similar
instrument whereby the mortgagor or
obligator hinds himself to pay any tax
that may lie assessed against the holder
or owner of the note or other credit se- |
cured by such mortgage or deed of trust
because of such note or credit secured
by such mortgage or deed of trust be- |
cause of such note or credit shall be
null and void and such provision shall
not he enforceable in any court of law
or equity in this State.
Section 121. The assessors provided
for by law shall be paid as follows for
the services rendered by them for mak
ing the assessments or’ property in the
Several counties of the State towit:
First, for each assessment of per
sonal property including assessment
covering poll tax only made by him.
whether made on list submitted by per
sons required by law or by the assessor
on information secured by himself, the
assessor shall he paid twenty cents.
Second, for assessing the real estate
in each congressional township lie shall
be paid twelve dollars. In case of frac
tional townships, he shall be paid thirty
three and one-third cents for each sec
tion or fractional part of a section of
more than forty acres.
Third, for assessing real estate in
cities of more than forty thousand in
habitants according to tlie last Federal
census, he shall be paid for each city
ward one hundred and twenty-five dol- 1
! lars.
! Fourth, for assessing the real estate
! in cities of more than ten thousand and
! less than forty thousand inhabitants.
I according to the last Federal census.
I he shall be paid for each city ward one
j hundred dollars.
Fifth, for assessing the real estate
j of each city of the second class and
i each city of the first class whose popula
tion did not exceed ten thousand in
habitants. according the last Federal
census, he shall be paid fifty dollars
for each city ward.
Sixth, for assessing the real estate
in each Incorporated town whose popula
tion exceeded one thousand inhabitants
according to the last Federal census,
he shall be paid fifty dollars.
Seventh, for assessing tne real estate
of each town or village laid off into
lots and blocks, whose population ex
ceeded five hundred but did not exceed
one thousand, according to the last
Federal census, he shall be paid twenty
five dollars.
Eighth, for assessing the real estate
J of each town or village laid off into
i lots and blocks, and whoso population
: did not exceed five hundred, according
to the last Federal census, he shall be
paid twelve dollars.
Section 3 22. Each member of the
board of supervisors of assessments
shall receive as compensation for his
services four dollars for every day he
serves in the discharge of his duties as
i a member of said board. The clerk of
! the board shall receive three dollars for
| every day he is employed.
Section 122. The fees provided by
this Act to be paid the assessor for
making the assessments of his county
shall be paid as follows:
For assessing property, real and per
sonal. outside of incorporated cities and
towns, one-half shall be paid by the
State and one-half by the county.
For assessing the property, real and
personal, located in incorporated towns
and cities, one-third shall be paid by
the town or city in which the property
assessed is located, one-third shall be
, paid by the county and one-third by the
I State.
l he claims or the assessor against
; the county and State shall be filed and
I audited and paid in the same manner
as they are filed, audited and paid under
section 6961. Kirbys Digest. In the
case of claims against cities and towns,
the assessor shall file his accounts
against each city or town in the county
court in the same manner as he now
files his account against the county.
The county court shall audit the claims
in the same manner as it audits the as
sessor’s account against the county. The
amount allowed the assessor by the
county court against each city or town
in the county shall be paid by the col
lector of taxes to the assessor out of
the funds due suoh city or town, and
the assessor’s receipt for the sum paid
shall be sufficient voucher for the
amount covered thereby.
Section 124. That section 7018 Kir
by’s Digest, be amended so as to read
as follows:
Section 7018. The clerk of the county
court shall make out in books prepared
for that purpose, in such manner as the
Arkansas Tax Commission shall pre
scribe a complete list or schedule of all
taxable property in his county, and the
value thereof as equalized, and arrang
ed in the following form:
Each separate tract of real property
in each congressional township in his
county, other than town or city property,
shall be contained in a line, or lines
opposite the name of owner or owners
arranged in numerical order.
Each separate lot or tract of real
property in each city or town shall be
set down in a line, or lines opposite the
names of the owner or owners arranged
in numerical order.
The aggregate value of the personal
property of each person, company or
corporation w’ithin each school district,
shall he placed in column opposite the
name of the owner, person, company or
corporation in whose name the same is
listed; the names of the persons in each
school district who are not residents of
any incorporated town, city or village
shall be placed in alphabetical order in
one list, and the names of the persons
who are residents of any incorporated
town, city or village shall be entered In
another list in alphabetical order.
Section 125. That section 7026. Kir
by's Digest, be amended so as to read
as follows:
Section 7026. The clerk of the county
court in each county shall, on or be
fore the first Monday in January In
each year make out in such form as the
Arkansas Tax Commission may pre- ;
scribe, the tax books of his county for
the previous year, and shall deliver such
tax books to the collector with his war
rant thereunto attached under his hand
and the seal of his office, authorizing
the said collector to collect such taxes.
The collector shall give duplicate re- !
ceipts for the tax books and the county j
clerk shall forward one of said receipts !
to the Auditor of State.
Section 126. That section 7029, Kir- ,
by’s Digest. shall be amended so as to
read as follows:
Section 7029. The clerk of the connty
court In each county of the State shall,
on or before the first Monday of Janu
ary, annually, make out in duplicate,
one copy t > he forwarded to the Auditor
of State and one to the Arkansas Tax
Commission, a statement of the aggre
gate value of the taxable property of
his county and of the total amount of
taxes for all purposes assessed thereon
for that year, and at the same time he j
shall make in duplicate, one copy to be j
furnished to the Auditor of State anil |
one copy to the Tax Commission, an i
abstract of the number and value of
each of the enumerated articles and the
total value of each class of personal
property in the county as assessed and
returned by the assessor, the board of
supervisors of assessments, or the Ark
ansas Tax Commission. Such abstract
shall be made out in such form as the
Arkansas Tax Commission shall pre
scril'e.
Section 127. In the year 1911 nil
property in the Stntte shall he listed for
assessment : nd valued as on the first
Monday in .Tune of sn^l year; the several
assessors shall assess the property in
their respective counties between the
first Monday in .Tune and the first day
of Septemb«r; the several hoards of su
pervisors of assessments shall meet as
boards of equalization the first day of
September and may continue in session
as such until October fifteenth, and
si all meet us boards of revision and ap
peals the fifteenth day of October and
remain in session as such until Novem
ber first; tlie Arkansas Tax Commission
shall meet as a State board of equaliza
tion November first and remain in ses
sion until December first; the reports
of the several .assessors required to be
filed with the Arkansas Tax Commission
by October first (section 80 hereof) may
be filed by November first; the certi
fied statements required to be filed by
the county clerks with tile Auditor of
State by November twentieth (section 99
hereof! may be filed by December first,
and the Auditor shall certify out to the
several county clerks the several State
rates »section 100 hereof! by the first
Monday in December, and the levying
courts in the several counties of the
State shall be held on the first Monday
in December.
Section 12X. Section 6888, as amended
by tlie Act approved May 6th. of the
Acts of 1905 (Act No. 266 ) and the Act
approved April 17th, of the Acts of 1907,
(Act Number 189). 6991 to 7009 inclu
sive. as amended by Acts approved April
25th and May 4th. 1911. 6935. 6936 and
6937, Kirby's Digest, Act 397 of tlie
Acts of 1907, Act 311 of the Acts of
] 909, and all other special and general
laws and parts of laws in conflict with
this Act are herehy repealed, and other
revenue laws shall be cumulative and
tiiis Act shall take effect and be in
force from and after its passage.
Approved June 29th. 1911.
Tiled in the office of the Secre
tary of State .Tune 29th, 1911.
Each elector may vote for or against
the above Act.
Witness my official signature
this, 20th dav of May. 1912.
EARLE W. HODGES.
Secretary of State. ;
[Seal.] j
PROPOSED BT INITIATIVE PETITION |
ACT NO. 2.
To prohibit the manufacture, sale or |
giving away in the State of Arkansas. I
of alcohol, or any spirltous, ardent, malt. |
vinous or fermented liquors. or any *
compound or preparation thereof, com- ]
monly called tonics, bitters or medicated
liquors.
FOR ACT NO. 2.
AGAINST ACT NO. 2.
Be It F.nacted by the People of the
State of Arkansas:
Section 1. It shall be unlawful for
any person, firm or corporation to manu
facture. sell or give away within the
State of Arkansas, any alcohol, or any
spirltous. ardent, malt, vinous or fer
mented liquors, or any compound or
preparation thereof, commonly called
tonics, bitters, or medicated liquors, ex
cept as provided in Section 5131 ol
Kirby's Digest of the Statutes of Ark
ansas.
Section 2. Any person, firm or corpo
ration. violating any of the provisions
of this Act, shall be deemed guilty of a
misdemeanor, and upon conviction shall,
for a first offense, be fined in any sum
not less than fifty dollars nor more
than five hundred dollars, and for a
second or any subsequent offense, shall
be fined in any sum not less than one
hundred dollars nor more than one
tho«*sand dollars, and be imprisoned in
the county iail for not less than three
nor more than twelve months: and each
sale or gift of any such liquors shall
constitute a separate offense.
Section 3. All laws and parts of laws
In conflict herewith, except Section 5131
of Kirby's Digest, referred to in Sec
tion 1 of this Act, are hereby repealed,
and this Act shall take effect and be in
force from and after the 31st day of
December. 1912.
Filed in the office of the Sec
retary of State on the 30th day
of April. 1912.
Fnch elector may vote for or against
the above Act.
Witness my official signature,
this 20th day of May. 1912.
EARLE W. HODGES.
Secretary of State.
[Seal.l
PROPOSED BY INITIATIVE PETITION
ACT NO. 3.
Amending the election laws of the
State.
POR ACT NO. 3.
AGAINST ACT NO. 3.
Be it Enacted by the People of the
State of Arkansas:
SECTION 1. That erection 2763 of
Kirby’s Digest be amended so as to read
as follows:
SECTION 2763. The Governor. Secre
tary of State and Attorney General shall
constitute a State Board of Election Com
missioners. whose duty it shall be to
meet in the office of the Governor in
the State Capitol on the second Monday
in July next preceding any general elec
tion for State and County officers to ap
point three qualified electors as commis
sioners in each county to select election j
judges for each voting precinct, and to
p>erform the other duties herein pre
scribed. Their meetings shall be public
and every adjournment shall designate
the time and place of their next meet
ing until their duties are completed. No
person who is a candidate for any of
fice to be voted for at such election, or
is a deputy or clerk or employe of any
officer or person who is a candidate for
i election shall act as County Commis
sioner. The appointment of the County
Commissioners shall be in writing, un
der the hands of the State Board, and
the said State Board shall immediately '
mail to each County Commissioner, at
the county seat, a notice of his ap
pointment. and. in addition thereto, shall
mail to the clerk of the Circuit Court
in such county a certificate of the ap
pointment of such commissioners, ami.
upon the receipt of such certificate, it
shall be the duty of such Circuit Clerk
to cause to be served upon each of said
commissioners, by the sheriff, a notice
requiring said commissioners to appear
before said clerk, on or before the day
fixed for entering upon their duties,
and take and subscribe the oath pre
scribed by Section twenty of Article
nineteen of the Constitution, which said
oath shall be endorsed on the certificate,
and. when so endorsed, said certificate
shall be filed in said office as a record.
The State Board of Election Commis
sioners shall select the County Election
Commissioners from lists of qualified
electors certified to it by the chairmen
of the State committees of the two po
litical parties whose candidates for gov
ernor received the highest and* next
highest number of votes In the last pre
ceding general election. The chairman
of each of said parties shiill certify the
names of at least three persons from
each county, and the said State Board
of Commissioners shall appoint two per
sons from one of said lists and one from
the other of said lists for County Elec
tion Commissioners in each county. In
the event the chairman of a party snail
fail to certify the names as required
by this Act for any county, the Stat*1
Board shall appoint some member of
that party of its own selection for com
missloner Said lists shall be filed In
triplicate In the office of the Secretary
of State ten days before the first meet*
Inc of the State Hoard of Election Com
missioners, ajiil the Secretary of State
shall keep one of each of said triplicate
lists on file in his office and shall de
liver the others to the other members
of the State Board. In the event of the
death, resignation or refusal to accept
or serve of any person certified or ap
pointed. another selection shall he made
from the list of the party from whose
list such person was selected. The State
chairman shall promptly certify name*
of other persons to take the places of
those on their lists who fail or refuse
to accept or serve when certified or ap
pointed.
SECTION 2. Thnt Section 2764 of
Kirby's Digest be amended so as to readi
as follows:
SECTION 2764. The said commission
ers shall hold office until their success
ors are appointed and qualified. Saicl
commissioners shall meet at the court
house at Nine O'clock in the forenoon
on the second- Monday In August prior
to the general election, and shall or
ganize themselves into a board of elec
tion commissioners by electing one mem
ber chairman and another clerk. Each
commissioner shall have one vote, and
two shall constitute a quorum, and the
concurring votes of any two shall de
cide all questions before them. Provided
that no proceedings with less than three
members shall he had at any meeting
until two of said members shall have
remained actually present In the place
of meeting continuously for one tour
and have had the third member publicly!
called three times, once at the beginning!
of said hour and two other times at in-,
tervals of not less than twenty minutes.
Their meetings shall be public, and!
every adjournment shall designate the1
time and place of their next meeting
until their duties are completed.
SECTION 3. That Section 2765 of
Kirby's Digest be amended so as to read
as follows;
SECTION 2765. They shall, upon
their organization as aforesaid, pro
ceed forthwith to appoint three judges
of election for eacli voting precinct in
the county, which appointments shall be
served on or delivered to the person*,
appointed by the sheriff of the county.
and the clerk of the board shall make a
record of such appointment and shall
file the same, attested by the chairman
and the clerk of the board, with the
county clerk All of said County Com
missioners shall not be members of the
same political party. Said judges shall
be selected from lists or persons certi
fied to the board at its first meeting
by the chairmen of the County commit-1
tees of the two parties casting the high-'
est and next highest number of votes
in said county in the last general elec
tion for State and County officers, said
lists to contain the names of not less
than three qualified persons from eactii
township and voting precinct in said
county, not more than two persons to
be appointed from one list for judges In
any proeinct. If any judge so appointed,
shall die or resign borore the election,
said board shall fill th'e vacancy from
the list of the party nominating the per
son dying or resigning.
SKCTION 4. Any authorized political;
party may, through its State chairman
or through Its County chairman in such
counties where it has County commit
tees. designate one person to act at*
watcher at each voting precinct whofu
no election judge of that party has been:
appointed. Said watchers to serve with-*
out compensation. The names of tt»<v
persons so designated shall be filed; ,
with the County Hoard of Kleetlon Com- •
missioners at least five days before tho*
election in which they are to act, anti1
the County board shall send the name**
of the persons so named as watchers tp
the election judges with the poll bookv,
tally sheets, ballots and other supplies,
and such persons shall be sworn in tha
same manner as the judges hre, and
shall be permitted to freely observe ali
acts of the judges and clerks from the
opening of the polls until the comple
tion and certification of the returns.*
but shall not in any way be permitted!
to interefer wrth or perform any of
, their duties, nor shall they be permittedll
to assist in the making out of any ticket!
for a voter, but at the request of any
voter requiring assistance any watcherw
designated by him shall be allowed to b«^
present at the filling out of his ticket
by the judge assisting him.
SECTION 5. That section 2804 of
Kirby's Digest be amended so as to
read as follows:
SKCTION 2804. The judges of elec
tion of each party shall appoint oner
clerk at each precinct.
SECTION 6. That section 2819 of
Kirby's Digest be amended so as to read*
as follows:
SECTION 2819. Any elector who shall-,
tell the judges that tie can not read or
write, or that, by reason of any physi
cal disability, he, is unable to mark lii»
ballot, may have the assistance of one*
of the judges, to he selected by him, it*
the preparation of his ballot, who, ir»
the presence of the elector, shall pre
pare his ballot for him as he wishes to
vote it. ,
SECTION 7. The judge of the minor
ity party shall have his choice of work,
in the duties prescribed In Section 28277
of Kirby's Digest. The counting of the*
ballots shall begin immediately upon
the closing of the polls, and shall ba
continued without interruption until tin*
count is completed. *
SECTION 8. That Section 2831 ot
Kirby's Digest be hereby repealed.
SECTION 9. That Section 2833 of
Kirby's Digest be amended so as to readi
as follows:
section 2X33. The said certificate
and the ballots, sealed in separate pack-i
apes, shall be conveyed by one of the
judges, to be determined by lot. If they
cannot otherwise agree, to the County
Election Commissioners within twenty-i
four hours after the close of the Bolls,'
and the other certificate, tally3heet»
and poll books shall be retained by th&
judges, free for the inspection of all
persons. It shall be me duty of tho
judges of election of the several pro-i
cinets. after the ballots shall have beet*
inspected and counted, to securely en-t
velope all such ballots and send the
samc. together with the certificate, tally
sheets and poll books as aforesaid, to
the County Election Commissioners, to
be kept as hereinafter provided
SECTION 10. That Section 2836 ott
Kirby's Digest be amended so as to rea<|
as follows:
SECTION 2836. As soon as the re-7
turns from all the precincts are receiv
ed. but in no event later than the second'
day after the election, ttie County Elec
tion Commissioners shall, from the cer
tificate and ballots received frem the
several precincts, proceed to ascertain
and declare the result of said election,
and shatl. within fifteen days after the
day of said election, deliver a certificate
of his election to any person having the
highest number of legal voters for mem
ber of the House of Representatives, or
any county or township officer, and tho
satd commissioners shall also file in the
office of the clerk of the County Court
a certificate setting forth in detail the
result of said election. The commls
sinners of election shall, within two
days after the comparison and examina
tion of tlie returns of any election, de
posit in the nearest postotfice. on tbe
most direct route to the seat of govern
ment. certified copies of the abstracts of
the returns of the election for members
of Congress and all executive, legisla
tive and judicial officers, directed to the
Secretary of State, and they shall at tbo
same time enclose in a separate envel
ope and direct to the Speaker of tho
House of Representatives, in care of tho.
Secretary of State, at the seat of gov
ernment. a certified copy of the ab
stract of votes given for governor. fo»c
retary of State. Auditor of State. Treas
urer of State and Attorney General. It
is made the duty of tbe Secretary of
State to safely keep tbe returns ad
dressed to the Speaker of the House of
Representatives until the same shall be
required for the purpose of ascertaining
and declaring the result of the election
as prescribed in Section 3. Article VI of
the Constitution.
SECTION 11 All laws and parts of'
laws in conflict herewith are hereby
repealed.
Filed in the office of the Sec
retary of State on the 9th day
of May, 1912.
Eacli elector may vote for or against:
the above Act
Witness my official signature*,
this 2t)th day of Mav. 1912.
EARLE W. HODGES.
Secretary^ of State
[Seal.]