Digest of the Revenue Laws of the State of Arkansas (Paperback)

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1875 edition. Excerpt: ... 93. If any person whose duty it shall be to make a return or list of property for taxation under any of the provisions of this act shall make a false return, or shall evade making a return, it shall be the duty of the County Clerk to ascertain the true amount of taxable property, moneys, credits and effects thatsuch person ought to have returned or listed, in the manner prescribed in section 95, and to add thereto fifty per centum on the amount so ascertained; and the amount so ascertained, with the said fifty per centum, shall be entered upon the tax-book for tax.ation. 1b., sec. 52. _ SEC. 94. Where any person summoned to appear before the County Clerk and give testimony under the provisions of section 95 shall neglect or refuse to appear, or shall neglect or refuse to answer any question that may be put to him by the County Clerk, touching the matter under examination, the County Clerk ishereby empowered to enforce such penalties for contemptias is now-' conferred on the Circuit Court for like or similar contempts. 1b., sec. 53. SEC. 95. If he shall have reason to believe or be informed that any person has given to the Assessor a false statement of the personal property, moneys, credits, investments in bonds, joint stock companies, or otherwise. or that the Assessor has not returned the full amount required in any ward, city, town, village or township, or has omitted a return, or made an erroneous return of any property, moneys, credits, investments in bonds, stocks, joint stock companies, or otherwise, which are by law _ subject to taxation, he shall proceed, at any time before final settlement with the County Collector, to correct the return of the Assessor, and to charge such persons on the tax-books with the proper amount of...