A D I G K S TP 
 
 O F T H E 
 
 REVENUE LAWS 
 
 O F T H E 
 
 Sttatte: of Arkansas 
 
 COMPILED IN AUDITOR'S OFFICE 
 
 — BY 
 
 AVERY E. MOORE 
 
 1903 
 
 THOMPSON LITHOSNAPH 4 PRINTINa CO. 
 
A DIGEST 
 
 O F T H E 
 
 REVENUE LAWS 
 
 O F T H E 
 
 Sttat^e of Arkansas 
 
 COMPILED IN AUDITOR'S OFFICE 
 
 — BY — 
 
 AVERY E. MOORE 
 
 little: rock, arkansas- 
 
 Thompson Lithograph and Printing Co. 
 1 O O 3 
 
Revenue Laws 
 
 OF THE 
 
 State of Arkain^sas 
 
 definition of words and phrases. 
 Section 
 
 1. Words and phrases defined. 
 
 property 
 
 AND PRIVILEGES SUBJECT TO 
 TAXATION. 
 
 2-3. 
 4. 
 
 "voPRIV 
 
 I) 5. 
 . 7. 
 
 All property taxable. 
 State lands sold on credit, 
 taxable; how paid. 
 
 when 
 
 ft 
 
 • 11. 
 
 12. 
 
 13. 
 
 ILEGES SUBJECT TO TAXATION FOR 
 STATE PURPOSES. 
 
 Farm and produce peddlers de- 
 fined, and exempted. 
 
 Peddlers defined. 
 
 Peddlers and hawkers. 
 
 Ex-Confederates exempt from li- 
 cense. 
 
 Clock peddlers, stove and light- 
 ning rod agents. 
 Sewing machine companies, 
 agents, etc. 
 
 Privileges aforesaid to be exer- 
 cised only after license taken 
 out. 
 
 Penalty; punishment. 
 
 ISSUING LIQUOR LICENSE. 
 
 state and county tax; fees; col- 
 lector and clerk. 
 
 privileges subject to taxation for 
 county purposes. 
 
 Section. 
 
 14, 15, 16. Enumeration of and rates. 
 
 COLLECTION OF LICENSE TAX. 
 
 17. Clerk to issue blank licenses to 
 
 collector. 
 
 18. When license to expire. 
 
 19. License, how issued, signed, etc.; 
 
 fee of collector. 
 
 20. Privilege taxes collected; quar- 
 
 terly report of; penalty for 
 failure. 
 
 21. Clerk to certify such taxes due 
 
 state to auditor; duty of aud- 
 itor. 
 
 22. Exhibiting without license a 
 
 breach of the peace; duty of 
 officer. 
 
 23. Persons doing business without 
 
 license; duty of collector. 
 
 24. License not transferable. 
 
 25. Clerk to keep account with col- 
 
 lector; unissued license to be 
 returned, 
 
 PROPERTY EXEMPT FROM TAXATION. " 
 
 26. Specification of. 
 
1,1 
 
 rate of taxation for state purposes. 
 
 Section. 
 27. Rates specified, 
 
 for county and school purposes. 
 
 28, 29, 30, 31, 32. Rates specified; when 
 and by whom levied; when cer- 
 tified. 
 
 FOR cities and TOWNS. 
 
 33. Maximum of, for all purposes; ex- 
 
 ceptions. 
 
 34. Levies for; how made and col- 
 
 lected. 
 
 BY WHOM and how OBJECTIONS MAY BE 
 MADE TO LEVY OF TAXES. 
 
 35. 36, 37. Objections, when and how 
 
 made; proceedings in such 
 cases. 
 
 property WHEN, BY WHOM AND HOW 
 
 LISTED. 
 
 38. How and by whom property to be 
 
 listed. 
 
 39, 40, 41, 42. Owner, agent, guardian, 
 
 etc., when and how to list. 
 
 43. Leaseholds, by whom listed. 
 
 44. List, every person to make out, 
 
 verify and deliver to assessor; 
 form of oath. 
 
 45. Penalty for failure to so deliver. 
 
 46. Assessor to furnish names of per- 
 
 sons refusing to deliver list to 
 prosecuting attorney. 
 
 47. Assessor not to take list without 
 
 administering oath; penalty. 
 
 48. List, what to set forth. 
 
 49. Oath of person having no taxable 
 
 property. 
 
 50. Property not before valued to be 
 
 assessed, when. 
 
 51. Personal property, etc., owned by 
 
 person on first Monday of June 
 to be assessed to him. 
 
 Section. 
 
 52. Lands sold at tax sale to be as- 
 
 sessed in name of purchaser. 
 
 53. Failure to list lands; clerk to en- 
 
 ter penalty. 
 
 MERCHANDISE. 
 
 54. Merchant, who held to be; man- 
 
 ner of listing. 
 
 55. To include good accounts, notes, 
 
 etc. 
 
 manufactures. 
 
 56. Who are; when, how and what to 
 
 list. 
 
 BANKS, BROKERS AND STOCK JOBBERS. 
 
 57. What deemed to be a bank. 
 
 58. When to list; what list to set 
 
 forth, etc. 
 
 59. Mode of valuation. 
 
 60. Bank stock, how listed. 
 
 61. Taxes assessed upon shares; how 
 
 paid. 
 
 62. Bank statement, where returned; 
 
 property, how taxed. 
 
 63. Notice to bank by assessor; duty 
 
 of bank. 
 
 64. Failure of bank to make state- 
 
 ment; duty of assessor. 
 
 65. 66. Commencing business, to re- 
 
 port statement of average value 
 of to assessor; penalty for 
 neglect. 
 
 PULLMAN CARS, EXPRESS AND TELEGRAPH 
 COMPANIES. 
 
 67. All sleeping or dining car, tele- 
 graph and express companies 
 to furnish board of railroad 
 commissioners statements: 
 
 First. Copy of articles of in- 
 corporation. 
 
 Second. Amount of capital 
 stock, describing same. 
 
 Third. Total number of miles 
 on which operated within or 
 without the state. 
 
- 5— 
 
 Section. 
 
 Fourth. Number of miles in 
 state operated. Statement to 
 be verified. Board may ob- 
 tain other information. 
 
 68. Manner of obtaining taxable 
 
 value. 
 
 69. Valuation to be apportioned to 
 
 the counties. Secretary of state 
 to certify same. 
 
 70. Attorney-general to bring suit to 
 
 enforce back taxes. 
 
 71. Office furniture, etc., how as- 
 
 sessed. 
 
 72. Pawn-brokers. 
 
 MUTUAL LOAN, BUILDING, GAS, TELE- 
 PHONE, WATER AND OTHER CORPORA- 
 TIONS AND ASSOCIATIONS, OTHER THAN 
 INSURANCE COMPANIES AND CORPORA- 
 TIONS IN THIS CHAPTER SPECIALLY 
 PROVIDED FOR. 
 
 73. Mutual building and loan com- 
 
 panies, how shares assessed. 
 
 74. Gas, telephone, etc., companies; 
 
 when to list; what list to con- 
 tain. 
 
 75. Notice by assessor to file state- 
 
 ment; penalty for failure or re- 
 fusal. 
 
 RAILROAD COMMISSIONERS. 
 
 76. 77. Board of; who to compose; 
 
 duty of. 
 
 MANNER OF LISTING AND VALLING PROP- 
 ERTY OF RAILROADS. 
 
 78, 79, 80, 81, 82, 83, 84, 85, 86. By 
 whom and how property of, 
 listed; what list to set forth; 
 new companies, when to list; 
 rolling stock; how assessed; 
 railroad commissioners, duty 
 of; duty of secretary of state. 
 
 87. All other personal property of 
 
 company, how assessed. 
 
 88. Refusal of company to file sched- 
 
 ule, how property assessed. 
 
 Section. 
 
 89. Penalty for such refusal; duty of 
 
 attorney-general. 
 
 90. Notice of secretary of state; when 
 
 given, how served. 
 
 91. Companies, though exempt, must 
 
 file schedule. 
 
 92. Meetings of board , when and 
 
 where held. 
 
 ASSESSOR. 
 
 93. How elected and qualified; bond 
 
 of. 
 
 94. To take oath; form of. 
 
 95. Time for taking extended. 
 
 96. Failure to take oath, office vacant. 
 
 97. Requires assessors to indicate the 
 
 race of persons liable to taxa- 
 tion. 
 
 98. 99, 100, 101. Compensation; how 
 
 ascertained and paid. 
 102. May appoint assistants, duties of 
 103 To give notice of time and place of 
 
 assessing. 
 
 104, 105. Failure to deliver list to as- 
 sessor; duty of assessor. 
 
 106. Assessor to enter penalty against 
 
 persons so failing; what an ex- 
 cuse. 
 
 107. Manner of procuring lists in such 
 
 cases. 
 
 108. 109. Lists, when to be delivered 
 
 to clerk; oath of assessor; duty 
 of clerk. 
 
 110. Increase or reduction of taxable 
 
 property since last assessment; 
 to be returned, when. 
 
 111. Assessor to be governed by cer- 
 
 tain rules. 
 
 WHEN AND HOW TO ASSESS REAL ESTATE. 
 
 112. Assessor to return tabulated state- 
 
 ment to clerk of exempt and 
 taxable property, when; oath of 
 assessor, form of. 
 
 113. 114. Duty of commissioner of 
 
 state lands; to make lists; what 
 to contain. 
 
—6— 
 
 Section. 
 
 115. Levee boards to certify lists of 
 
 lands to land commissioner; 
 duty of commissioner. 
 
 116. Real property, how assessed; de- 
 
 scriptions, etc. 
 
 117. Assessor may enter buildings, 
 
 when. 
 
 118. County court to have surveys 
 
 made when, how done. 
 
 119. Duty of clerk to notify surveyor. 
 
 120. Duty of recorder to provide rec- 
 
 ords, what to contain. 
 
 121. What designations of tracts suf- 
 
 ficient. 
 
 122. Compensation to officials; as- 
 
 sessor. 
 
 123. Shall make separate lists of ex- 
 
 empt property. 
 
 124. When assessor to furnish owner 
 
 with copy of assessment, with 
 certificate verifying same. 
 
 125. Errors in description of lands, 
 
 clerk to correct and certify cor- 
 rection to collector. 
 
 126. Definition of the term town and 
 
 city. 
 
 COUNTY BOARD OF EQUALIZATION. 
 
 127. Who to compose; how and when 
 
 appointed. 
 
 128. When and where to meet; organ- 
 
 ization of. 
 
 129. Counties with two districts to 
 
 have board for each. 
 
 130. Duties and qualifications of board 
 
 in such districts. 
 
 131. When and where additional board 
 
 meets. 
 
 132. Duty of assessor. 
 
 133. Board in district of levying court. 
 
 134. Duty of board when assessment 
 
 of, raised to give notice; how 
 and what to contain. 
 
 135. Procedure in such cases. 
 
 136. County to pay expense of notice, 
 
 137. Compensation of board. 
 
 138. Duty of board to hold session, 
 
 Section. 
 
 when, where and for what pur- 
 pose. 
 
 139, 140. Power and duty of, in equal- 
 izing values. 
 
 141. County clerk to keep journal. 
 
 142. Vacancy, how filled. 
 
 REAL ESTATE. 
 
 143. Time and place of meeting of 
 
 board, oath to be taken. 
 
 144. Duty of clerk of county court; 
 
 duty of board. 
 
 145. Compensation of clerk. 
 
 DUTIES OF CLERKS OF COUNTY COURT IN. 
 
 146. To make out and deliver to as- 
 
 sessor abstract; how made and 
 what to contain. 
 
 147. To furnish assessor necessary 
 
 blanks. 
 
 148. Expenses of same paid by county. 
 
 149. How clerk to abstract lands of 
 
 the United States, of this state 
 and exempt lands. 
 
 150. How to abstract town and city 
 
 lots. 
 
 151. Land book or maps to be pro- 
 
 cured, what to contain; where 
 kept. 
 
 152. No allowance to clerk for ab- 
 
 stract, unless. 
 
 WHEN TO ABSTRACT REAL PROPERTY TO 
 AUDITOR. 
 
 153. Clerk to transmit abstract of real 
 
 property to auditor; what ab- 
 stract, to show. 
 
 TAX-BOOKS AND EXTENSION OF TAXES. 
 
 154. Clerk to make schedule of taxa- 
 
 ble property; form of. 
 
 155. When county has two districts. 
 
 156. 157, 158, 159, 160, 161. Duties of 
 
 clerk in making out tax-books; 
 land, how entered, etc. 
 162. Clerk to furnish collector and col- 
 lector to post list of delinquent 
 
Section. 
 
 lands at each collecting pre- 
 cinct. 
 
 163. Tax-books to be delivered to col- 
 
 lector, when. 
 
 164. Tax-books to be public records. 
 
 165. Clerk to transmit statement and 
 
 abstract to auditor, when. 
 
 166. Persons failing to list from 
 
 sickness, etc., may deliver state- 
 ment to assessor, when. 
 
 167. Clerk may correct errors in de- 
 
 scriptions, etc. 
 
 auditor's duty. 
 
 168. Auditor to furnish clerks with 
 
 blank books, etc., how paid for. 
 
 169. Rate per centum of state taxes, 
 
 auditor to" furnish clerk annu- 
 ally. 
 
 LIE?N FOR TAXES WHEN ATTACHES. 
 
 170. Liens for taxes take precedence 
 
 of all others; attaches when; 
 when as between grantor and 
 grantee. 
 
 171. No property exempt from sale or 
 
 distress. 
 
 172. What a valid assessment; title to 
 
 vest in purchaser, when. 
 
 COLLECTOR. 
 
 173. Sheriff, ex-ofjficio, collector of all 
 
 taxes. 
 
 174. May appoint deputies; liable for 
 
 misconduct of. 
 
 175. Sheriff to give bond as collector; 
 
 approval of. 
 
 176. Conditions of bond. 
 
 177. Amount of bond; where filed. 
 
 178. Failure to give bond works va- 
 
 cancy; vacancy how filled. 
 
 179. Appointee to qualify in ten 
 
 days; failure to do so. 
 
 180. Powers and duty of appointee. 
 
 181. When collector fails to qualify; 
 
 proceeding, by whom and when 
 
 Section. 
 
 taxes collected; duty of treas- 
 urer. 
 
 182. In case of other vacancies in the 
 
 office of collector; how filled; 
 when to qualify. 
 
 183. Duty of clerk when such vacan- 
 
 cies occur. 
 
 184. Extension of time for collection 
 
 of taxes how made. 
 
 185. Death of collector, tax-books and 
 
 collections to be turned over to 
 successor. 
 
 186. Successor to receipt for same; 
 
 auditor to charge new collector. 
 
 187. Collector who resigns or is dis- 
 
 qualified, to pay over all mon- 
 eys, etc., and take receipt for 
 same. 
 
 188. Receipt, to show what. 
 
 NOTICE OF COLLECTION OF TAXES. 
 
 189. Collector to give notice of collec- 
 
 tion of taxes. 
 
 FUNDS RECEIVABLE FOR TAXES. 
 
 190. 191. What funds receivable for 
 
 taxes. 
 
 192. In kind, collectors to pay over, 
 
 penalty. 
 
 193. Taxes paid, collector liable, if 
 
 property returned delinquent, 
 advertised, etc. 
 
 194. Warrants, etc., not to be received 
 
 at discount, penalty; not to be 
 received from collector unless, 
 penalty. 
 
 TAX RECEIPTS. 
 
 195. Receipt for tax, what to specify; 
 
 form of. 
 
 196. Auditor to furnish blank form of 
 
 tax record. 
 
 197. Record of receipts, collector to 
 
 keep. 
 
 198. Manner of keeping such record. 
 
-8— 
 
 Section, 
 
 200, 201, 202, 203. Book when filed to 
 be record; penalty for failure to 
 keep record, etc. 
 
 COLLECTION BY DISTRAINT. 
 
 204. Distraint, when; no distraint for 
 
 tax on realty, except. 
 
 205. Garnishment, when. 
 
 206. 207, 2v8. Fees of collector for 
 
 making distress and sale; com- 
 mission for collecting revenue; 
 distraint when taxpayer is 
 about to remove. 
 
 DELINQUENT LIST OF PERSONAL PROPERTY. 
 
 209. Collector to file list of with clerk 
 
 and clerk to have published. 
 
 210. County court to credit collector 
 
 with, when. 
 
 211. Collector may present report to 
 
 county judge, when. 
 
 212. Delinquent list, collector to retain 
 
 and collect when possible, for 
 six months. 
 
 213. No allowance for delinquent list, 
 
 unless verified by oath of col- 
 lector; duty of court or judge. 
 
 214. Removal of taxpayer to be noted 
 
 on return; duty of clerk. 
 
 215. Collector may collect delinquent 
 
 tax, when; return, how made. 
 
 216. Delinquent list to be turned over 
 
 to successor; court may strike 
 names from list, when. 
 
 217. List of delinquent officers; collec- 
 
 tor to return. 
 
 DELINQUENT L]HT OF REAL ESTATE. 
 
 218. Delinquent list of real estate, col- 
 
 lector to return; clerk to com- 
 pare list with tax-books. 
 
 219. Collector only Id pay delinquent 
 
 taxes into treasury; clerk to 
 add penalty. 
 
 220. Delinquent lands, how advertised. 
 
 Section. 
 
 221. Notice of sale, form of; clerk to 
 
 record list. etc. 
 
 SALE OF DELINQUENT LANDS. 
 
 222, 223, 224, 225, 226. Collector to sell, 
 
 where, when, etc.; if no bid, to 
 be sold to state; no collector or 
 deputy to be purchaser. 
 
 227. Clerk to record sales; to certify to 
 
 auditor sales to state. 
 
 228. Collector to deliver certificate of 
 
 purchase; such certificate as- 
 signable. 
 
 229. Lands sold, clerk to transfer to 
 
 name of purchaser; fee for. 
 
 REDEMPTION OF LANDS SOLD FOR TAXES. 
 
 230. 231. Lands may be redeemed, 
 
 when; duty of clerk. 
 232, 233, 234, 235. Proceedings for re- 
 demption; application to be 
 made to clerk; duty of clerk 
 and treasurer. 
 
 236. Redemption by joint tenant. 
 
 237. Lands sold to state may be re- 
 
 deemed, how. 
 
 TAX DEEDS. 
 
 238. Deeds on tax sales made by clerk; 
 
 form of. 
 
 239. Deed, how signed and acknowl- 
 
 edged; vests what title. 
 
 240. Persons claiming adverse title, 
 
 what required to prove. 
 
 241. Part interest, purchaser of to hold 
 
 as tenant in common. 
 
 242. Certificates to state, made when; 
 
 what title vests. 
 
 243. 244. County clerk to make deeds 
 
 for lands heretofore sold, when. 
 
 245. Clerk to enter minute of all deeds. 
 
 246. Clerk authorized to make deeds; 
 
 fee therefor. 
 
 247. Invalid sale, money to be refund- 
 
 ed; lien on land for same. 
 
—9— 
 
 Section. 
 
 248. Sale not invalid if charged in tax- 
 
 book in wrong name. 
 
 249. Limitation to test validity of sale 
 
 two years. 
 
 250. Improvements, compensation for; 
 
 only when. 
 
 251. Error in deed, how clerk to cor- 
 
 rect. 
 
 252. As corrected, force and effect of. 
 
 PAYMENT OF TAXES WHO LIABLE TO PAY 
 
 GUARDIANS. AGENTS, ETC. DUTIES 
 
 AND RIGHTS OF. 
 
 253. 254. Persons liable to pay, duty of. 
 255, 256. Party having care of lands 
 
 liable for neglect. 
 
 257. Lien of agents and others for 
 
 services and advances; prefer- 
 ence. 
 
 258. Estate in reversion forfeited by 
 
 neglect; who may redeem; lia- 
 bility for neglect. 
 
 259. 260. Joint tenants, etc.; shares 
 
 of; taxes and penalties to be 
 charged on. 
 
 SETTLEMENT OF COLLECTOR WITH THE 
 
 CLERK. 
 
 261, 262, 263. Clerk to make settle- 
 ment and certify balance; coun- 
 ty court to examine. 
 
 WITH THE ALTDITOR. 
 
 264. Settlement of collector with aud- 
 
 itor, when and how made. 
 
 TO PAY OVER MONEY ABATER SETTLEMENT. 
 
 265. To pay over money found due and 
 
 take duplicate receipts; one to 
 be filed with clerk. 
 
 FAILING TO PAY MONEY INTO THE STATE 
 TREASURY PENALTY AND PROCEED- 
 INGS TO COLLECT. 
 
 266. Collectors and others failing to 
 
 pay into state treasury, pen- 
 alty. 
 
 Section. 
 
 2G7. Distress warrant to be issued by 
 auditor. 
 
 268. Deed by officer selling lands there- 
 
 under, force and effect of. 
 
 269. Lien for amount due on property 
 
 of collector and sureties. 
 
 270. Warrant to be indorsed by officer 
 
 and recorded. 
 
 271. Surplus moneys in hands of of- 
 
 ficer to be returned to parties 
 entitled to same. 
 
 272. Fees of officer. 
 
 273. Moneys collected to be paid into 
 
 treasury within thirty days; li- 
 ability for neglect. 
 
 F1NANCI.\L REPORT OF CLERK. 
 
 274. 275. Clerk to publish financial re- 
 
 port of county; how paid for. 
 
 SETTLEMENT OF CLERKS AND SHERIFFS 
 WITH COURTS OF RECORD. 
 
 276. Clerks to collect and pay over 
 
 certain taxes; account to be ver- 
 ified. 
 
 277. Clerk to keep open account of 
 
 fines, penalties, etc., in favor of 
 state or county. 
 
 278. Judges to audit and adjust such 
 
 accounts, and certify to county 
 clerk and treasurer. 
 
 279. 280. Clerks of courts of record to 
 
 settle with sheriffs, how. 
 
 SETTLEMENT OF THE COLLECTORS AND 
 OTHER OFFICERS WITH THE 
 COI'NTY COURT. 
 
 281. Collectors to settle with county 
 
 court for licenses at each term 
 thereof; record of. 
 
 282. To settle in like manner for all 
 
 moneys received; on failure, 
 may be attached; duty of clerk 
 and collector. 
 
 283. Sheriff to collect all taxes on con- 
 
 victions, etc. 
 
—10- 
 
 Section. 
 
 284. Sheriff collecting from officer to 
 
 give duplicate receipts; one to 
 be filed with county clerk. 
 
 285. Clerk to charge collector and 
 
 treasurer for all moneys re- 
 ceived under this act; advertis- 
 ing delinquent lands, how paid. 
 
 286. Collector to pay over county rev- 
 
 enues, treasurer to give dupli- 
 cate receipts, where filed. 
 
 287. Forfeiture on failure to pay. 
 
 288. 289, 290, 291, 292, 293, 294, 
 
 295, 296, 297, 298, 299, 300, 301. 
 Officers and persons all to set- 
 tle with county court at each 
 term, and pay over moneys due 
 counties; settlement to be re- 
 corded, what to show; payment 
 enforced, how; officer may be 
 attached, etc., when; forfeiture, 
 etc.; neglecting to settle; coun- 
 ty court to adjust account; pen- 
 alty, etc.; judgment and execu- 
 tion, when; settlement may be 
 re-examined; balance due a 
 lien; judgment and execution 
 against delinquent and securi- 
 ties; errors discovered within 
 two years; notice of re-examin- 
 ation. 
 
 PENALTIES. 
 
 302. Collector not to loan or use pub- 
 
 lic moneys, penalty. 
 
 303. Officer's neglect or refusal of duty 
 
 under this chapter; penalty. 
 
 OFFICIAL DISTRIBUTION OF TAXES. 
 
 304. Auditor to distribute taxes in pos- 
 
 session of state; clerk, those in 
 possession of county. 
 
 305. General revenue, auditor not to 
 
 draw on for support of schools. 
 
 REFUNDING TAXES ERRONEOUSLY AS- 
 SESSED AND PAID. 
 
 306. Taxes paid erroneously refunded, 
 
 how. 
 
 Section. 
 
 307. Sale of land void if taxes have 
 
 been paid. 
 
 SUITS AGAINST COLLECTORS AND OTHERS 
 
 COSTS, ETC. 
 
 308. Actions against collectors, etc.^ for 
 
 acts respecting collection of 
 revenue; expenses of, how paid. 
 
 FINES, PENALTIES AND FORFEITURES GO TO 
 THE COUNTIES COLLECTION OF. 
 
 309. All fines, penalties, etc., imposed 
 
 by any court or officer go to 
 the county; exception. 
 
 310. Justices of the peace not to col- 
 
 lect fines, etc. 
 
 311. 312, 313, 314, 315. Justices of the 
 
 peace and township or county 
 officers to file semi-annually of- 
 ficial transcripts of fines, etc., 
 in office of circuit clerk; what 
 same to show; settlements of 
 collecting officers, when and 
 how made; clerk to audit; duty 
 of clerk; prosecuting attorney 
 to bring suit, etc. 
 
 316. Clerk of circuit court to furnish 
 
 abstract of fines to county 
 clerk; what abstract to show. 
 
 317. Sheriffs only to collect fines, etc., 
 
 in circuit courts; when to pay 
 over to treasurer of county. 
 
 318. Clerk to charge treasurer with 
 
 such moneys. 
 
 319. Clerk to charge sheriff with all 
 
 fines; credit on deficit, when. 
 
 320. Sheriff not to be credited on for- 
 
 feited bail, bond or recogni- 
 zance, except, 
 
 321. Penalty for faiure of officer to 
 
 comply with act. 
 
 322. Deficit of collector or sheriff; duty 
 
 of clerk and prosecuting at- 
 torney. 
 
—11— 
 
 proceedings to protect the public 
 revenues. 
 
 Section. 
 
 323. Fraudulent statement of accounts, 
 
 etc., by collectors and other of- 
 ficers; penalty for. 
 
 324. Approval of such accounts, re- 
 
 ceiving bribes, etc., by county 
 judge; penalty. 
 
 325. Proceedings on suit by taxpayer 
 
 against such officer. 
 
 326. Proceedings to be summary; con- 
 
 tinuance may be granted, when. 
 
 327. Decree, if defendant found guilty; 
 
 if not. 
 
 328. Petitioner to enter into bond to 
 
 defendant. 
 
 329. Nothing in act to preclude crim- 
 
 inal prosecution of offenders. 
 
 PROVISION FOR THE COLLECTION OP OVER- 
 DUE TAXES FROM CORPORATIONS. 
 
 330. Attorney-general empowered to 
 
 bring suit for overdue or un- 
 paid taxes of corporations; per- 
 son interested in property of 
 corporations to be made party 
 defendant; governor empow- 
 ered to employ assistants to at- 
 torney-general; compensation. 
 
 331. Clerk to publish warning order 
 
 against corporation if no one 
 can be found on whom service 
 may be had. 
 
 332. Complaint to describe property on 
 
 which taxes have accrued. 
 
 333. Court to determine amount of 
 
 taxes, penalties and costs and 
 to whom payable; assessments 
 to be referred to assessor, or to 
 board of commissioners; court 
 empowered to hear testimony. 
 
 334. Enforcing lien for taxes; in case 
 
 of railroads, to be enforced 
 against whole line; penalty for 
 failure to pay within specified 
 time. 
 
 Section. 
 
 335. Sale of property under decree to 
 
 l)e made in same manner as 
 other foreclosure liens in chan- 
 cery; distribution of fund col- 
 lected. 
 
 336. Redemption of property sold. 
 
 337. Deed executed to purchaser to 
 
 have same force and effect as 
 other deeds for property sold 
 under decree in chancery. 
 
 338. Suits under this act to take prece- 
 
 dence; appeals can not be taken 
 after thirty days from date of 
 decree. 
 
 339. Decree not confined to counties in 
 
 which suit is brought. 
 
 RIVER traders. 
 
 340. Who declared to be. ^ 
 
 341. Must obtain license. 
 
 342. License, how obtained and cost of. 
 
 343. When collector to demand pay- 
 
 ment for license. 
 
 344. License not to authorize sale of 
 
 liquor. 
 
 345. Fixes time when name omitted 
 
 for any cause may be placed 
 upon list. When application for 
 placing name on list is made 
 after tax-books have been de- 
 )ivered to collector, duty of 
 clerk. Penalty for failure to 
 return assessment at proper 
 time. Duty of clerk when any 
 property has been omitted from 
 tax-books. 
 
 346. Persons paying poll-tax entitled 
 
 to separate receipt therefor, 
 and to have name placed on 
 list. This holds good though 
 taxes on property may not have 
 been paid. 
 
 347. Time of collecting taxes defined. 
 
 Time in which poll-tax receipt 
 holds good. Duty of auditor 
 and of county election commis- 
 sioners to have lists state time 
 
— 12— 
 
 Section. 
 
 receipt authorizes holder to 
 vote. Auditor to furnish each 
 collector with poll-tax receipts. 
 Unlawful for collector to fur- 
 nish receipt other than legal 
 printed ones. Collector to de- 
 liver to treasurer, with tax- 
 books, all unused blanks. Fail- 
 ing, auditor to charge his ac- 
 count $1 for benefit of general 
 fund. Auditor not to issue 
 quietus until such penalties are 
 paid. 
 
 FERRIES. 
 
 348. No person to keep ferry across a 
 
 navigable stream without a li- 
 cense from county court. 
 
 349. License tax therefor. 
 
 350. Clerk to issue license and deliver 
 
 to sheriff. 
 
 351. Sheriff to settle license tax; time 
 
 of. 
 
 352. Imposes an inheritance tax of five 
 
 per cent in certain cases. 
 
 353. Property to be appraised, and that 
 
 not bequeathed to kinfolks to 
 be taxed. Tax lien on prop- 
 erty. 
 
 Section. 
 
 354. All bequests mafle to executors in 
 
 excess of reasonable compensa- 
 tion to be taxed. 
 
 355. Executors to pay taxes within 
 
 one year. Penalty, 
 
 356. Administrator to collect tax, or 
 
 deduct same from value of 
 property. 
 
 357. Payment of tax enforced in same 
 
 manner as legacy. 
 
 358. Administrator to make applica- 
 
 tion to court for settlement. 
 
 359. Administrators may sell property 
 
 to pay tax. 
 
 360. Administrator to notify state 
 
 treasurer of passing of prop- 
 erty. 
 
 361. Taxes erroneously paid to be re- 
 
 funded. 
 
 362. Court must appoint appraisers in 
 
 certain cases. 
 
 363. Probate court to have jurisdiction 
 
 over matters relating to tax. 
 
 364. No final settlement to be made 
 
 until all taxes are paid. 
 
 DEFINITION OF TERMS AND PHRASES. 
 
 Section 1. The term ^'real property ixr.d lands/*' wlierever nsed in 
 this act, shall be held to mean and include not only the land itself, whether 
 laid out in town lots or otherwise, with all things therein contained, but also 
 all buildings, structures and improvements, and other fixtares of whatever 
 kind thereon, and all rights and privileges belonging or in any wise apper- 
 taining thereto. 
 
 The term ^'investment in bonds," wherever used in this act, shall be 
 hekl to mean and include all moneys invested in bonds of whatever kind, or 
 certificates of indebtedness commonly called scrip, whether issued by in- 
 corporated or unincorporated companies, towns, cities, townships, counties, 
 states or other corporations, held by persons residing in this state, either by 
 
-13— 
 
 themselves or by others for them, whether for themselves or as guardians, 
 trustees or agents. 
 
 The term '^investment in stocks," wherever used in this act, shall be 
 held to mean and include all moneys invested m public stocks of this or any 
 other state, or in any association, corporation, joint stock company or other- 
 wise, the stock or capital of which is or may be divided into shares, which 
 are transferable by each owner without the consent of the other partners or 
 stockholders, for the taxation of which no special provision is made by this 
 act, held by persons residing in this state, either for themselves or as guard- 
 ians, trustees or agents, or by others for them. 
 
 The term "oath," wherever used in this act, shall be held to mean oath 
 
 or affirmation. Every word in this act importing the masculine gender shall 
 extend and be applied to females as well as males, and the word "person," as 
 used in this act, shall be held to mean and include firm, company and cor- 
 poration. 
 
 The term "personal property," wherever used in this act, shall be held 
 to mean and include: 
 
 First. Every tangi])le thing being the subject of ownership, whether 
 animate or inanimate, other than money, and not forming a part of any 
 parcel of real property, as herein])efore defined. 
 
 Second. The capital stock, undivided profits, and all other means not 
 forming part of the capital stock of every company, whether incorporated or 
 unincorporated, and every share, portion or interest in such stock, profits or 
 means, by whatsoever name the same may be designated, inclusive of every 
 share or portion, right or interest, either legal or equitable, in and to every 
 ship, vessel or boat of whatsoever name and description, used, or designed to 
 be used, exclusively or partially, in navigating any of the waters within or 
 bordering on this state, whether such ship, vessel or boat shall be within the 
 jurisdiction of this state or elsewhere, and whether the same shall have been 
 enrolled, registered or licensed at any collector's office, or within any col- 
 lector's district of this state or not. 
 
 That all circulating notes of national banking associations, and United 
 States legal tender notes, and all other notes and certificates of 
 the United States payable on demand and circuhiting, or intended 
 to circulate, as currency, and gold, silver or other coin, held or owned by 
 
—14— 
 
 any citizen or resident of the State of Arkansas, shall be and is hereby made 
 taxable for all state, county, school and municipal purposes, and each per- 
 son in the state required by law to list property shall make out and deliver 
 to the assessor, verified by his oath or affirmation, a list of all such moneys 
 and certificates and circulating notes described in this section, in his pos- 
 session or under his control on the first day of June of each year, and which 
 he is hereby required to list for taxation, either as holder or owner thereof, 
 or as guardian, parent, husband, executor, administrator, receiver, account- 
 ing officer, partner, agent or factor. Act Fehruary 12, 1895. 
 
 All citizens of this state shall, when they give to the assessor a list of 
 their personal property, moneys and credits, state under oath whether they 
 have any such deposits or balances on account or otherwise, and the amount 
 of such deposits, balance or otherwise on account. 
 
 The term '^credits/' wherever used in this act shall be held to mean the 
 excess of the sum of all legal claims and demands, whether for money or 
 other valimhle things, or for labor or service due, or to become due, to the 
 person liable to pay taxes thereon, including deposits in banks or with per- 
 sons in or out of this state, when added together (estimating every such 
 claim or demand at its true value in money), over and above the sum of legal 
 hona fide debts owing by such person. In making up the sum of such debts 
 owing, there shall be taken into account no obligation to any mutual insur- 
 ance company ; nor any unpaid subscription to the capital stock of any joint 
 stock company ; nor any subscription for any religious, scientific, literary or 
 charitable purpose; nor any acknowledgment of any indebtedness, unless 
 founded on some consideration actually received, and believed at the time 
 of making such acknowledgment to be a full consideration therefor; nor any 
 acknowledgment of debt made for the purpose of diminishing the amount 
 of credits to be listed for taxation; nor any greater amount or portion of any 
 liability as surety than the person required to make the statement of such 
 credits believes that such surety is in equity bound and will be compelled 
 to pay or contri1)ute. 
 
 Pensions receivahle from the United States, or from any state (salaries 
 or payments excepted), shall not be held to be annuities within the meaning 
 of this act. 
 
—15— 
 
 PROPERTY AND PRIVILEGES SUBJECT TO TAXATION. 
 
 Sec. 2. All property, whether real or personal, in this state; all 
 moneys, credits, investments in bonds, stocks, joint stock companies, or 
 otherwise, of persons residing therein ; the property of corporations now ex- 
 isting or hereafter created, and property of all banks or banking companies 
 now existing or hereafter created, and of all bankers and brokers, shall be 
 subject to taxation; and such property, moneys, credits, investments in 
 bonds, stocks, joint stock companies or otherwise, or the value thereof, shall 
 be entered on the list of taxable property for that purpose (a). 
 
 Sec. 3. It shall be the duty of the county assessor in each county 
 whenever any person shall commence any new business within the limits of 
 ihe county after the regular time for the assessment of taxes shall have ex- 
 pired and the assessment books shall have been filed with the county clerk 
 to assess the value of such business and merchandise, and he shall make 
 an extra assessment thereof and file the same with the clerk, who shall 
 thereupon place the same upon the tax books and extend the taxes thereon, 
 and the collector shall proceed to collect said tax the same as other taxes. 
 Provided, that no person shall be compelled to pay taxes on the same prop- 
 erty twice in any one year. Act March 4, 1895. 
 
 Sec. 4. All tracts of land set apart for school or other purposes, and 
 donated to tho state by the congress of the United States for a specific pur- 
 pose, and sold under the authority of the laws of this state to any person, 
 shall be subject to taxation, as other land in this state, immediately after 
 sale; but such lands shall not be sold for taxes until the purchase money 
 therefor shall be fully paid (b), but shall be returned delinquent, as other 
 lands, and the personal property of the purchaser shall be subject to sale to 
 pay the taxes thereon. Provided, until such payment of taxes, or the col- 
 lection thereof from the personal property, such lands shall be continued on 
 the tax-books, and the taxes of each year charged thereon and added to the 
 
 (a) The right to impose taxes upon citizens and property for the support 
 of the state government, may be restricted by the constitution, but needs no 
 clause to confer it. Ouachita Go. v. Rumph, 43 — 525. 
 
 Notes, bills of exchange, stock and securities of all kinds are property, and 
 subject to taxation. lb. 
 
 A note given for land, and the land itself are both subject to taxation; the 
 note as property of the holder and the land as property of the purchaser. lb. 
 
 (b) See Sec. 4674. Land purchased from the United States is subject to 
 taxes as soon as entry is made and the purchase price paid, although no patent 
 
—16— 
 
 tax and penalty due when the.saaie became delinquent until payment be 
 made or the lands resold by the proper officer or authority, pursuant to the 
 laws in force for the sale of such lands. Act March 31, 1883, sees. 1-3. 
 
 When the mineral rights in any land shall, by conveyance or otherwise, 
 be held by one or more persons, and the fee simple in the land by one or 
 more other persons, it shall be the duty of the assessor when advised of the 
 fact, either by personal notice, or by recording of the deeds in the office of 
 the recorder of the county, to assess the mineral right in said lands separate 
 from the general property therein. And in such case, a sale of the mineral 
 rights for non-payment of taxes shall not affect the title to the land itself^ 
 nor shall a sale of the land for non-payment of taxes affect the title to the 
 mineral rights. Act March 1, 1897. 
 
 PRIVILEGES SUBJECT TO TAXATION FOR STATE PURPOSES. 
 
 Sec. 5. Whoever shall be engaged in the business of selling goods, 
 wares or merchandise of any description other than articles grown, produced 
 or manufactured by such seller himself, or for those for whom he is em- 
 ployed, and who shall take in exchange therefor eggs, chickens, hides, peltry, 
 furs, fruit, vegetables or other articles usually grown, produced or manu- 
 factured on farms, shall be knoAvn and styled ^Tarm and Produce Peddlers,''' 
 and shall be entitled to carry on such business in this state without any tax 
 or license therefor, and may give and receive money in carrying on said 
 business when necessary or when change can not otherwise Ije made. Act 
 March 27, 1893. 
 
 Sec. (). Whoever shall engage in the business of selling goods, wares, 
 
 or merchandise of any description, other than articles grown, produced or 
 
 manufactured by the seller himself, or by those in his employ, by going 
 
 from house to house, or place to place, either by land or water, to sell the 
 
 same, is declared to be a peddler or hawker. Act March 13, 1885. 
 
 is issued. Diver v. Friedham, 43 — 203; Smith v. HoUis, 46 — 17; Burchami v. 
 Terry, 55—398. 
 
 Taxes a^-e a lien on personal property and follow it into whatsoever hands 
 it goes. Brideivell v. Morton, 46 — ^73. 
 
 Illegal taxes may be enjoined when such injunction will prevent a multi- 
 plicity of suits. Little Rock, v. Prather, 46 — 471. 
 
 The collection of taxes partly illegal will not be enjoined without an offer 
 to pay the legal part. Brideivell v. Morton, 46 — 73. 
 
 A state court can not enjoin a tax levied pursuant to a mandamus from a 
 federal court. Gaines t'. Springer. 46 — 502. 
 
 Taxes illegally collected may be recovered back. Magnolia v. Sharman, 
 46—358. 
 
—17— 
 
 Sec. 7. There shall be levied and collected as a state tax the sum of 
 twenty-five dollars on each and every hawker or peddler, whether by land or 
 water (c), for the privilege of hawking and peddling goods, wares and mer- 
 chandise throughout this state for the term of six months and less. 
 
 Sec. 8. It shall be lawful for any indigent or disabled ex- Confederate 
 or United States soldier or sailor, and all blind persons residing in this 
 state, to engage in what is commonly known as hawking and peddling, to 
 give illustrated lectures and magic lantern exhibitions and such other like 
 entertainments without paying either state, county, city or town license or 
 tax for the privilege of so doing; provided, that the provisions of this act 
 shall not apply to any ex- Confederate or United States soldier or sailor 
 drawing a pension exceeding eight dollars per month. 
 
 Before any ex-Confederate or United States . soldier or. sailor shall be 
 entitled to any of the privileges set out in this act, he shall make an 
 affidavit in writing before some officer authorized by law to admin- 
 ister oaths, that he is a resident of this state, and that he was properly mus-* 
 tered in and served as a soldier or sailor in the army or navy of the Con- 
 federacy or United States. A certificate of the county judge of the county 
 in which any ex-Confederate or United States soldier or sailor resides, set- 
 ting forth that said soldier or sailor has complied with the provisions of tliis 
 act, and that he is entitled to the benefits and privileges set out in 
 this act, shall be sufficient proof of the indigency or disability and of the 
 service of said soldier or sailor in the Confederate or United States army or 
 navy; provided, that nothing in this act shall be so construed as to authorize 
 the peddling of any ardent spirits or intoxicating liquors, upon which a 
 license is now imposed by law; provided, further, that the privileges here- 
 unto granted shall not be assignable or transferable to or used by any otlwr 
 person other than the original person or persons to whom a certificate lias 
 been issued as provided by this act. 
 
 See. 9. There shall be levied and collected as a state tax the sum of 
 one hundred dollars upon each and every clock peddler, each and every agent 
 for the sale of lightning rods and stove-range agents, doing business in this 
 state for the term of one year or less. Act March 31, 1883, sec. 4. 
 
 Sec. 10. There shall be levied and collected as a state tax, upon each 
 
 (c) See Sec. 67407" 
 
 2 
 
—18— 
 
 and every sewing machine company, or general agent for the sale of sewing 
 machines, doing business in this state, for the term of one year or less, the 
 sum of two hundred dollars, to be paid into the state treasury.- Provided, 
 any sewing machine company or general sewing machine agent, who shall 
 have paid said tax, may send his or their employes, or such agents, into any 
 other county or counties than that in which his or their principal business 
 may be carried on, upon payment of a county tax of five dollars for each 
 employe or sub -agent in each of such additional counties wherein such em- 
 ploye or sub-agent may be engaged in carrying on any part of his or their 
 said business, for the term of one year or less. Provided further, it shall be 
 unlawful for the clerk of any county to issue any liceuse to any such em- 
 ploye or sub-agent, until he shall be satisfied from the receipt of the treas- 
 urer of state tl^at the said sewing machine company or general sewing ma- 
 chine agent had first paid the said state tax of two hundred dollars into the 
 state treasury as aforesaid (d). Act April 2, 1885, sec. 1. 
 
 Sec. 11. Every person wishing to engage in the business of hawking 
 or peddling, peddling clocks, or as agents for the sale of sewing machines, 
 lightning rods, stove ranges, or wishing to engage in the sale of spirituous, 
 vinous or malt liquors in this state, shall first pay for and take out a license 
 for the privilege of engaging in any business specified by law (e). 
 
 Sec. 12. Any person who shall engage in the business of hawking or 
 peddling, or in peddling clocks (or as agent for the sale of sewing ma- 
 chines, stove ranges or lightning rods), or shall engage in the sale of spir- 
 ituous, vinous or malt liquors in this state, without having paid the tax as 
 provided in this act for said privilege, shall be guilty of a misdemeanor, and, 
 upon conviction, shall be fined in double the amount of license he would 
 be>by the provisions of this act chargeable with. Act March 31, 1883, sec. 4. 
 
 Sec. 13. Any j^erson who shall obtain annual license, as provided in 
 section 4851, Sandels & Hill's Digest, shall pay to the collector of the 
 county wherein such license is procured, the sum of five hundred dollars as 
 a county tax, and the sum of three himdred dollars as a state tax, for the 
 general revenue fund, and two per cent, upon the amount paid as collector's 
 fees (d), and two dollars for each license for clerk's fees, and shall pay the 
 
 (d) See Baker v. State, 44—134. 
 
 (e) See State v. Washmood, 26 8. W. Rep., 13; Black well v. State, 45—90. 
 See for liquor laws, chap. CI. 
 
 See Sec. 6638. The authority of the legislature to regulate the exercise of 
 
—19- 
 
 same amount of tax and fees for a license for any period less than one year, 
 but no license shall continue in force longer than the thirty-first day of 
 December, succeeding the issuance of the same. Act April 8, 1891. 
 
 There shall be levied and collected, as a state tax for state purposes, 
 the sum of fifty dollars, upon each and every wholesale dealer in malt 
 liquors, for the term of one year or less. 
 
 There shall be levied and collected as a county tax for county purposes, 
 the sum of one hundred dollars, upon each and every wholesale dealer in 
 malt liquors, for the term of one year or less. 
 
 Nothing in this act shall be construed to apply to wholesale dealers who 
 have or may procure retail license as provided by law. Act March 31, 1887. 
 
 PRIVILEGES SUBJECT TO TAXATION FOR COUNTY PURPOSES. 
 
 Sec. 14. In addition to the revenue arising from ferry, dramshops 
 and drinking saloon license, which is appropriated for county purposes, 
 there shall be levied and collected a county tax on the following articles : 
 
 A tax of three dollars on each criminal conviction in courts of 
 record (f). 
 
 A tax of three dollars on each civil suit in courts of record, where a 
 verdict is rendered by a jury. 
 
 A tax of fifty cents upon each writ of summons and writ of execution 
 issued out of any of the courts of record in this state ; and, 
 
 A tax of fifty cents upon the certificate of record of each instrument of 
 writing recorded in any recorder's office of this state. Provided, mortgages 
 shall not be taxed more than fifteen cents. And a tax of fifty cents on each 
 marriage license issued. Courts of justice of the peace are not courts of 
 record within the meaning of this section* (g). Act April 8, 1889. 
 
 Sec. 15. Any person who is not in any manner connected with any 
 sewing machine company as partner, shareholder or agent, and who is not 
 under contract of any kind with such company, and who simply peddles 
 
 privileges or the following of pursuits and occupations does not fall properly 
 within its taxing powers, but within its police powers. So rersons desiring to 
 exercise privileges or engage in callings really useful to society may be required 
 to obtain license and pay a reasonable compensation therefor such as the keepers 
 of ferries, draymen, hackmen, and even persons who furnish meat or bread to 
 communities. Straub cG Lohman v. Gordon, 27 — 625; Cooley's Const. Lim., 496 — 7. 
 
 (f) See Murphy v. State, 38—514. 
 
 (g) See Lee County v. Abrahams, 34 — 166. 
 
—20- 
 
 sewing machines in his own right, may peddle the same by paying twenty- 
 five dollars county license (h). Act April 2, 1885, sec. 2. 
 Sec. 16. There shall be collected as a county \ax: 
 First. The sum of twenty-five dollars on each and every hawker or 
 peddler, by land or water (i) for the privilege of hawking and peddling 
 goods, wares and merchandise in any county m this state for the term of six 
 months or less. 
 
 Second. The sum of one hundred dollars on each and every circus or 
 menagerie for each day's exhibition given in any county in this state, and 
 fifty dollars for each side-show connected therewith. Act March 31, 1883^ 
 sec. 6. 
 
 Third. That the county court of each county shall fix the amount of 
 county tax for each and every public exhibition given by any person or per- 
 sons in any county in this state, any part of the proceeds of which is for his 
 or her personal profit, and such licenses may be fixed for each exhibition, 
 or monthly, quarterly, or annually, in the discretion of the county court. 
 
 Provided, that this section shall not apply to theaters and opera houses 
 in cities of the first and second class and incorporated towns where no liquor 
 is sold by the management or on the premises. 
 
 Provided, further, that in cities of twenty thousand (20,000) inhab- 
 itants and over the license for theaters and opera houses where no liquor 
 is sold on the premises shall be one hundred dollars ($100.00) for county 
 purposes. 
 
 The exceptions in this act shall not be construed to apply to what is 
 generally known as theaters comique or variety theaters. Act May 23, 1901. 
 
 Fourth. The sum of ten dollars upon each and every auctioneer who 
 follows the business for profit, for the privilege of selling any lands, goods, 
 wares and merchandise at public outcry in any county in this state for the 
 term of six months or less (j). Act March 31, 1883, sec. 6. 
 
 That hereafter before any person, either as owner, manufacturer or 
 agent, shall travel over or through any county and peddle or sell any light- 
 ning rod, steel stove range, clock, pump, buggy, carriage and vehicles or 
 
 (h) See Baker v. State, 44—134. 
 
 (i) See Sees. 6411 and 6738. 
 
 (j) Auctioneers are also required to pay a duty on sale made by them. See 
 Sec. 451. 
 
—21— 
 
 either of said articles he shall procure a license as hereinafter provided from 
 the county clerk of such county, authorizing such person to conduct such 
 business. Provided, nothing in thijr act shall apply to any resident merchant 
 in said county. 
 
 That any person, before engaging in the sale of such articles, as men- 
 tioned above shall pay into the county treasury of such county, the sum 
 of two hundred ($200.00) dollars, taking the receipt of the treasurer 
 therefor, which receipt shall state for what purpose the money was paid. 
 The county clerk of such county, upon the presentation of such receipt shall 
 take up the same and issue to such person a certificate or license authoriz- 
 ing such person to travel over such county and sell such articles or article 
 for a period of one year from the first day of January preceding the date of 
 such license. 
 
 Any person who shall travel over such county and sell or offer to sell 
 any of the above enumerated articles, without first procuring the license 
 herein provided for shall 1)0 deemed guilty of a misdemeanor, and upon 
 conviction, siiall be fined in any sum not less than two hundred ($200.00) 
 dollars, nor more than five hundred ($500.00) dollars. Act April 29, 1901. 
 
 COLLECTION OF LICENSE TAX. 
 
 Sec. 17. Tt shall ])e the duty of the clerk of the county court to issue 
 blank licenses for the privileges and purposes mentioned in this act (ppp), 
 and deliver them to the collector, and charge iiim with the amount thereof, 
 specifying in each case the number and amount oi each kind of license 
 
 (qqq)- 
 
 Sec. 18. In case where, by the provisions of this act, the privilege is to 
 be for twelve months, or less, such license shall expire on the thirtieth day of 
 April next after the date of the delivery thereof by the collector to the party 
 applying for the same, and in case where the privilege is to be for six 
 months, or less, such license shall expire on the thirtieth day of June and 
 the thirty-first day of Decemlicr, respectively, next after the date there- 
 of (*). 
 
 Sec. 19. Each blank license shall be signed by the clerk, and authenti- 
 
 (ppp) See Sees. 6406 and 6412. 
 
 (qqq) See Crawford v. Carson, 35 — 565. 
 
 (*) But see Sec. 6641, and as to liquor license, see chapter CI. 
 
—22— 
 
 cated by the seal of the county court, and the collector in granting every 
 license shall fill up and countersign one of the blank licenses delivered to 
 him by the clerk of the county court, and no license unless thus signed, au- 
 thenticated and countersigned shall authorize or avail any person to act 
 under the same. The collector shall be entitled to five per cent, commis- 
 sions on each license for amount collected, to be paid by the person receiv- 
 ing the license. Act March 31, 1883, sec. 15G. 
 
 Sec. 20. The privilege taxes paid as herein provided to the collector 
 shall be reported by him quarterly and paid into the county and state treas- 
 uries within twenty days after the granting of the license for which said 
 privilege tax is paid, and each collector shall at the end of each quarter 
 make to the clerk of the county a detailed report of the licenses issued by him 
 during the quarter aforesaid, showing the num])er and date of the license, 
 the name of the license, the privilege for wliich it was granted and the 
 amount collected for it. And if any collector shall fail to make such report 
 he shall be notified by the clerk of the county court and required to make 
 such report, and for failure to perform any of the duties required of him 
 under this act shall be guilty of a misdemeanor and on conviction thereof 
 shall be fined in any sum not less than three hundred dollars nor more 
 than one thousand dollars. Act January 25, 1893, sec. 1. 
 
 Sec. 21. Immediately upon the collector making such quarterly re- 
 port, the clerk of the county court shall certif} to the auditor the amount 
 of taxes due the state collected, and the auditor shall charge the same to the 
 collector. 
 
 Sec. 22. It shall be the duty of the sheriff, or any constable of the 
 county, to ask, demand and receive from the person or persons who may 
 attempt in any county to make and exhibit any of the objects or perform- 
 ances upon which a specified tax is levied the tax for such exhibition, and, 
 upon demand, if such person or persons shall neglect or refuse to pay the 
 tax, he or they shall be deemed disturbers of the public peace, and it shall 
 be the duty of the officers making such demand to command him or them 
 to forthwith desist, and, to compel obedience to such demand, such officer 
 may call to his aid any number of citizens. 
 
 Sec. 23. It shall bo the diit\ of the collector to call upon any person 
 he may know, or have reason to believe, to be pursuing within his county 
 
—23— 
 
 any business upon which, by the provisions of this chapter, a specific tax 
 is levied, without having a license therefor, as required by law, to produce 
 such license, and if such person fail or refuse to produce to such collector 
 such license, then it shall be the duty of said collector to immediately give 
 information against such person to some justice of the peace of said 
 county; but if the circuit court be in session, then it shall be the duty of 
 the collector to give the information to the grand jury of said county. 
 
 Sec. 24. The license herein provided for shall be a personal privilege, 
 enjoyable only by the person to whom it is issued, and shall not be trans- 
 ferable. 
 
 See. 25. The account of the clerk of the county court against the col- 
 lector for the license herein provided for shall be so kept as to show by de- 
 nominations and numbers exactly what licenses issued to him by said clerk 
 are in his hands at any time, and upon the final settlement of each col- 
 lector the clerk of the county court shall require the return by such col- 
 lector of all such licenses issued to such collector and not issued by him, 
 and such collector shall receive credit for all such licenses as he shall return 
 to such clerk without having issued them, and for all such licenses as such 
 collector shall not thus account for he shall be held liable upon his official 
 bond as collector for so much money as the amount of such license, and 
 such clerk shall certify such settlement to the auditor. 
 
 PROPERTY EXEMPT FROM TAXATION. 
 
 Sec. 26. All property described in this section, to the extent herein 
 limited, shall be exempt from taxation: 
 
 First. All public school-houses (k) and houses used exclusively for 
 public w^orship, and the grounds attached to such buildings necessary for 
 the proper occupancy, use and enjoyment of the same, and not leased or 
 otherwise used witli a view to profit. 
 
 Second. All public colleges, academies, all l)uildings connected with 
 the same, and all houses connected with public institutions of learning not 
 used with a view^ to prolit. This provision- shall not extend to leasehold 
 
 (k) See art. XVI, sec. 5, Const.; Phillips County v. Sister Estelle, 42 — 536; 
 Brodie v. Fitzgerald, 57 — 445; Board of Improvement v. School District, 56 — 354; 
 Ex parte Gaines, 56 — 227. 
 
—24— 
 
 estate, or to real property held under the authority of any college or uni- 
 versity of learning- in this state. 
 
 Third. All lands used exclusively as graveyards, or grounds for bury- 
 ing the dead, except such as are held by any person, or persons, company or 
 corporation, with a view to profit, or for the purpose of speculation in the 
 sale thereof. 
 
 Fourth. All property, whether real or personal, belonging exclusively 
 to this state or the United States. 
 
 Fifth. All buildings belonging to counties used for holding courts, for 
 jails or for county offices, with the grounds, not exceeding in any county ten 
 acres, on which said buildings are erected. 
 
 Sixth. All lands, iiouses and other buildings belonging to any county, 
 city or town used exclusiveh^ for the accommodation of the poor. 
 
 Seventh. All buildings belonging to institutions of purely public 
 charity, together with the land actually occupied by such institutions, not 
 leased or otherwise used with a view to profit, and all moneys and credits 
 appropriated solely to sustaining and belonging exclusively to such insti- 
 tutions (*). 
 
 Eighth. All fire engines and other implements used for the extinguish- 
 ment of fires, with the buildings used exclusively for the safe-keeping 
 thereof, and for the meeting of fire companies, whether belonging to any 
 town or to any fire company organized therein. 
 
 Ninth. All market-houses, public squares, other public grounds, town 
 and city liouses or halls, owned and used exclusively for public purposes, 
 and all works, machinery and fixtures belonging to any town, and used ex- 
 clusively for conveying water to said town. Act March 31, 1883, sec. 7. 
 
 HATE OF TAXATION FOR STATE PURPOSES. 
 
 Sec. 2?. For the purpose of raising revenue to support tlie state gov- 
 ernment, the charitable institutions of the state, and the common schools, 
 a tax shall be levied on the taxable property of this state as follows: 
 
 For defraying the general expenses of the state government including 
 the charitable institutions of the state, and supplying deficiencies, there 
 shall be levied for eat-ii fiscal year beginning on the first Monday in Feb- 
 
 (*) See Brodie v. Fitzgerald, 57 — 445. 
 
—25— 
 
 ruary, eighteen hundred and ninety-one, two and one fourth mills on the 
 dollar; for the support of public schools, two mills on the dollar. There 
 shall also be levied annually one dollar per capita on every male inhabitant 
 of the state, over twenty-one years of age for common school purposes (*). 
 Act April 8, 1891. 
 
 FOR COUNTY AND SCHOOL PURPOSES. 
 
 Sec. 28. It shall be unlawful for the county court to levy on the taxa- 
 ble property of the county in any one year a greater rate per centum than 
 is in this section authorized (1), to-wit: For all county purposes, not ex- 
 ceeding five mills on the dollar, and for paying indebtedness existing at the 
 time of the adoption of the present constitution not exceeding five mills on 
 the dollar (m) ; for the support and maintenance of public schools in any 
 school district of a county, and to pay existing indebtedness of any such 
 district, such rate, not exceeding five mills on the dollar, as may be deter- 
 mined by vote of the qualified electors of such school district (n). Act 
 March 31, 1883, sec. 8. 
 
 Sec. 29. The county court of each count}-, composed of the judge and 
 a majority of the justices of the peace of each county, shall meet annually, 
 on the first Monday in October for the purpose of levying the county taxes 
 or m.aking appropriations for the expenses of the county (o). Act March 
 28, 1887, sec. 1. 
 
 Sec. 30. Said court shall determine the amount to be raised for ordi- 
 nary county purposes; for public buildings; for support of the poor; for 
 
 (*) Also an annual tax of three-fourths of one mill as a pension fund. Act 
 March 12, 1901. 
 
 An annual tax of one-half of one mill as state capitol fund. Act March 12, 
 1901. 
 
 An annual tax of one-fourth of one mill as a sinking fund tax. Act May 8, 
 1899. 
 
 (1) As to effect of excessive levy, see Worthen v. Badgett, 32 — 496; Rogers 
 V. Kerr, 42 — 100; Goodrum v. Ayers, 56 — 93. 
 
 (m) See art. XVI, sec. 9, Const.; Graham v. Parham, 32 — 676; Cope v. Col- 
 lins, 37 — 649; Brodie i\ McCahe, 33 — 690. Taxes for county purposes must be 
 uniform. Hutchinson v. Ozark, Land Co.. 57 — 554. 
 
 (n) See Rogers v. Kerr, 42—100; Hodgkin v. Fry, 33—716; Staley v. Leo- 
 mans, 53 — 428. 
 
 (o) The taxation for county purposes must be uniform throughout the 
 county; the levying court can not provide for a dual system. Hutchinson v. 
 Ozark Land Co., 57 — 554. 
 
 Taxes must be appropriated to the purpose for which collected. Lee Co. v. 
 Phillips Co., 46—156. 
 
 See Martin v. McDiarmid, 55 — 213. 
 
—26— 
 
 bridges ; for roads, and for interest and principal on the county debt ; and 
 shall set forth upon the record of proceedings especially the amount to be 
 raised for each of the above defined purposes. 
 
 Sec. 31. The clerk of the county court shall carefully ascertain the 
 amount collected for each purpose under said levy; and it shall not be 
 lawful to use any specific fund for any other purpose than the one for which 
 the same was specifically levied, until the purpose for which such tax was 
 specifically levied shall have been accomplished. Act March 31, 1883, sec. 9. 
 
 Sec. 32. 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 October 
 in each year (p). Act March 28, 1887, sec. 2. 
 
 FOR CITIES AND TOWNS. 
 
 Sec. 33. The amount of taxes levied in any one year by the constituted 
 authorities of any city or town shall not exceed the amount specified in this 
 section, viz. : For all city or town purposes, five mills on the dollar ; for pay- 
 ing indebtedness existing at the time of the adoption of the present consti- 
 tution of the state, not more than five mills on the dollar (q). Provided, 
 the above limitations shall not be construed to prohibit assessments on 
 property adjacent to local improvements made in any city or town for the 
 purpose of paying the costs thereof and damages occasioned thereby (r). 
 
 Sec. 34. All levies of taxes in cities and towns shall be based upon 
 the appraisement of the county assessor, as equalized for the levy of state 
 and county taxes, and placed upon the tax-book by the clerk of the county 
 court, and the same shall be collected in the same manner and by the same 
 person that the county taxes are collected. 
 
 BY WHOM AND IIOW OBJECTIONS MAY BE MADE TO LEVY OF TAXES. 
 
 Sec. 35. Any person having real or personal property assessed for 
 taxation may appear in person, or by attorney, before the county court at 
 the time of the levy of taxes by it, or at the succeeding term thereafter, and, 
 
 (p) See Staley v. Leomans, 53 — 428. 
 (q) See art. XII, sec. 4, Const., and note. 
 (r) See cTiap. CXII, subdivision VI. 
 
—27— 
 
 by petition or remonstrance^ object to the levy of any specific tax for ille- 
 gality, and may, by sworn petition, set forth and show any facts upon which 
 such illegality rests. If the same be based upon facts, it shall be the duty of 
 the court to determine both the law and the facts presented, and, for that 
 purpose, shall hear any testimony offered; and if the court should rule 
 against the objection so presented, the party so objecting to such levy may 
 appeal from such ruling to the circuit court of the county, and upon giving 
 bond, within ten days, with good and sufficient security, in double the 
 amount of specific tax levied upon the property of the party objecting, sub- 
 ject to the approval of the court, conditioned for the payment of such tax 
 should it be decided to have been lawfully levied, the same shall operate as a 
 supersedeas of the collection of the same. Provided, it shall not operate 
 to prevent the same being placed upon the tax-book. Said bond shall be 
 given to the State of Arkansas, and, in the event such levy shall finally be 
 declared illegal, such judgment shall operate as an acquittal to the col- 
 lector and his securities for the non-collection of the tax. If the tax be 
 finally declared legal, the collector shall immediately proceed to collect the 
 same as in other cases, or by action on the appeal bond. And, provided, 
 further, any taxpayer feeling himself aggrieved by any such levy may, at 
 any time before the returning of delinquent taxes by the collector for that 
 year, appeal as hereinbefore provided. 
 
 Sec. 36. Any person interested in the levy of such tax may resist such 
 petition to prevent a levy, either before the. county court or in the circuit 
 court on appeal. In all cases where an appeal is taken, the clerk of the 
 county court shall enter on the tax-books, opposite the name of the party 
 ©r tract or lot of land, the supersedeas of such specific tax. 
 
 Sec. 37. The county court shall employ counsel to attend before it at 
 the hearing, and should the same be appealed to the circuit court, the prose- 
 cuting attorney, and, if to the supreme court, the attorney-general, shall 
 appear in the interest and behalf of the levy of the tax. Provided, the real 
 or personal property upon which such illegal specific tax is alleged to have 
 been levied shall not be withheld from sale on account of any taxes for any 
 purpose due, or to become due, upon the same, and which has not been paid 
 as provided by law, and against the collection of which no petition has been 
 filed. 
 
—28— 
 
 PROPERTY WHEN^ BY WHOM AND HOW LISTED. 
 
 Sec. 38. Every person of full age and sound mind shall list the real 
 property of which he is the owner, situated in the county in which he re- 
 sides, the personal property of which he is the owner, and all money in his 
 possession ; all circulating notes of national banking associations, and United 
 States legal tender notes, and all other notes and certificates of the United 
 States payable on demand and circulating, or intended to circulate, as cur- 
 rency, and all gold, silver or other coin in his possession or under his con- 
 trol ; and he shall list all moneys invested, loaned or otherwise controlled by 
 him, either for himself or as agent, attorney or on account of any other per- 
 son or persons, companies or corporations whatsoever, and all moneys de- 
 posited, subject to his order, check or draft, and credits due from or owing 
 by any person or persons, body corporate or politic, whether in or out of said 
 county or state. Act February 12, 1895. 
 
 Sec. 39, If any person shall have converted moneys, credits or other 
 personal property in the year preceding the first Monday in June of the year 
 in which he is required to assess his property into bonds or other secur- 
 ities of the United States or this state not taxed, and shall hold or control 
 such bonds or securities when he is required to list his property, he shall 
 list the monthly average value of said moneys, credits or other property held 
 or controlled by him. Provided, any indebtedness of said person, or per- 
 sons represented by him, created by investment in said bonds or other secur- 
 ities, shall not be deducted from the amount of credits in making up his 
 list for taxation. Act March 28, 1887, sec 3. 
 
 Sec. 40. No person shall be required to list a greater portion of any 
 credits than he believes will be acquired or can be collected, nor any greater 
 portion of any obligation given to secure the payment of rent than the 
 amount of rent that shall have accrued on the lease, and shall remain due 
 and unpaid at the time of listing ; and no person shall be required to include 
 in his statement, as a part of the personal property, moneys, credits, in- 
 vestments in bonds, stocks, joint stock companies or otherwise which is 
 required to list, any share or portion of the capital stock or property of any 
 company or corporation which is required to list or return its capital and 
 property for taxation in this state. 
 
—29— 
 
 Sec. 41. The property of every ward shall be listed by his guardian'; 
 of every minor, idiot or lunatic, having no other guardian, by his father, 
 if living ; if not, by his mother, if living, and, if neither father nor mother 
 be living, by the person having such property in charge ; of every wife, by 
 her husband, if of sound mind; if not, by herself, if she be of sound mind; 
 of every person for whose benefit property is held in trust, by the trustee ; 
 of every estate of a deceased person, by the executor or administrator; of 
 corporations whose assets are in the hands of receivers, by the receiver; of 
 every company, firm, body politic or corporate, by the president or principal 
 accounting officer, partner or agent thereof. 
 
 Sec. 42. Every person required to list property on behalf of others 
 shall list it in the same township or school district in which he would be 
 required by law to list if such property was his own; but he shall list it 
 separately from his own, specifying in each case the name of the person, 
 estate, company or corporation to whom it belongs, and all real property 
 and merchants' and manufacturers' stock, and all the articles mentioned in 
 section 48; and all personal property, farms and real property not in 
 towns shall be returned for taxation and taxed in the township, city or town 
 or school district in which it is situated (all sliares of stock in any national 
 bank located in this state, whether held and owned by residents or non-resi- 
 dents of this state, shall be listed for taxation and taxed in the city, town, 
 township or school district in which the bank is located), and all other per- 
 sonal property, moneys, credits or elfects shall be entered for taxation in 
 the township, school district, city or town in which the person to be charged 
 with the taxes thereon resided at the time of listing the same by the assessor, 
 if the person resides in the county in which such property, moneys and ef- 
 fects were listed; if not, then such propert}^ moneys and effects shall be 
 entered for taxation and taxed in the town, township or school district 
 where it was situate when listed. 
 
 Sec. 43. Property held under a lease for a term exceeding ten years 
 belonging to the state, or to any religious, scientific or benevolent society or 
 institution, whether incorporated or unincorporated, and school, seminary, 
 saline or other lands, shall be considered, for all purposes of taxation, as the 
 personal property of the person holding the same, and shall be listed as 
 such by such person or his agent as in other cases. Act March 31, 1883, 
 sees. 15-18. 
 
—30— 
 
 Sec. 4:4:. Each person required to list property shall make out and 
 deliver to the assessor a statement, verified by his oath or affirmation, of all 
 personal property, all circulating notes of national banking associations, 
 and United States legal tender notes, and all other notes and certificates of 
 the United States payable on demand and circulating, or intended to circu- 
 late, as currency, and all gold, silver or other coin in his possession or under 
 his control, moneys, credits, investments in bonds, stock, joint stock com- 
 panies or otherwise in his possession or under his control o"n the first Monday 
 in June of each year, and which he is required to list for taxation, either 
 as a holder or owner thereof, or as a guardian, parent, husband, trustee, 
 executor, administrator, receiver, accounting ofiicer, partner, agent or factor. 
 Said oath shall be in the followi.ng form: 
 
 "I , do solemnly swear (or affirm) that the list of property, 
 
 with its value as now rendered by me, is a just and true account of all the 
 property 1 am required by law to render as subject to taxation in my own 
 name or right, or that of any other person for whom I ought to list taxable 
 property ; that I have estimated and put down the value of such property, 
 not at wdiat it might sell for at forced sale, but at what would be its fair 
 market value, so help me God.^' Act March 28, 1887, sec. 4. 
 
 Sec. 45. If any such taxpayer shall wilfully neglect or refuse to de- 
 liver such list on oath to the assessor, he shall be gTiilty of a misdemeanor, 
 and, upon conviction, shall be fined in any sum not to exceed one hundred 
 dollars, and be confined in the county jail for a period not to exceed three 
 monthvS, or either. 
 
 Sec. 46. The assessor shall furnish to the proper prosecuting attor- 
 ney, the names of all persons so wilfully refusing to give in such sworn list 
 of their property, and said prosecuting attorney shall present the same to 
 the grand jury. 
 
 Sec. 47. The assessor shall not take a list of taxable property from 
 any person without administering to such person the oath in section 44 pro- 
 vided ; and any assessor who shall violate this provision shall be guilty of a 
 nonfeasance in office, and, upon conviction thereof, shall be fined in any 
 sum not less than ten nor more than fifty dollars ; and each failure so to do 
 
—31— 
 
 shall constitute a separate offense. Provided, such oath may be made be- 
 fore any officer authorized to administer oaths. Act March 31, 1883, sec. 19. 
 
 Sec. 48. Such statement shall truly and distinctly set forth : 
 
 First. The number of horses and value thereof. 
 
 Second. The number of neat catile and value thereof. 
 
 Third. The number of mules and asses imd value thereof. 
 
 Fourth. The numi)er of sheep and value thereof. 
 
 Fifth. The number of hogs and value tn ereof. 
 
 Sixth. Every carriage or wagon and value thereof. 
 N Seventh. Every gold and silver watch, or watches of any other metal, 
 diamonds and jewelry of every kind and value thereof. 
 
 Eighth. Every piano-forte and value thereof. 
 
 Ninth. The value of goods and merchandise which such person is 
 required to list as merchants. 
 
 Tenth. The value of property which such person is required to list as 
 a banker, broker or stock jobber. 
 
 Eleventh. The value of the materials and manufactured articles which 
 such person is required to list as a manufacturer. 
 
 Twelfth. The value of moneys and credits required to be listed, in- 
 cluding all balances on book accounts in or out of this state. 
 
 Thirteenth. The value of money invested in bonds, stock, joint stock 
 companies or otherwise which such person is required to list. 
 
 Fourteenth. The value of moneys, credits or other personal property 
 converted into bonds or other securities of the United States or of this state 
 not taxed, in the year preceding the first Monday in June, which bonds or 
 securities were on said first Monday in June iu the possession or under the 
 control of the person making such conversion. 
 
 Fifteenth. The total value of all other articles of personal property 
 which such person by thrs act is required to list. Act March 28, 1887, sec. 5. 
 
 Sec. 49. If there be no articles of personal property, moneys or cred- 
 its, investments in bonds, stock, joint stock companies or otherwise which 
 such person would be required by this act to list on his own account, or on 
 account of others, he may set forth such facts to the assessor, who shall re- 
 quire the oath or affirmation of such person of the truth of the same; said 
 oath shall be in the following form : 
 
—32— 
 
 I, , do solemnly swear that I was not on the first 
 
 Monday in June last, possessed of personal property, moneys, credits, in- 
 vestments in bonds, stocks, joint stock companies or otherwise of any char- 
 acter or description, and that I have not nnder my charge, control or man- 
 agement any personal property, moneys, credits, investments in bonds, 
 stocks, joint stock companies or otherwise of any character or description. 
 And that I have not under my charge, control or management any personal 
 property, moneys, credits, investments in bonds, stocks, joint stock com- 
 panies or otherwise belonging to any other person, that was subject to taxa- 
 tion on the first Monday in June last, that have not been listed and ap- 
 praised for taxation, either in or out of this state, and that I have not in- 
 vested in non-taxable securities for myself or others. 
 
 Sworn and subscribed to before me this day of , 18. . 
 
 Assessor. 
 
 Act March 28, 1887, sec. 6. 
 
 Sec. 50. The assessment of all personal property, moneys, credits, 
 investments in bonds, stocks, joint stock companies or otherwise, and the 
 valuation of all lands, lots and new structures which have not been previ- 
 ously valued and placed upon the tax books, shall be made between the first 
 Monday in June and the thirtieth day of August of each year. Act March 
 28, 1887, sec. 7. 
 
 Sec. 51. Personal property of every description and credits shall be 
 assessed in the name of the person who was the owner on the first Monday 
 in June in the year in which the assessment was made. Act. March 28, 
 1887, sec. 8. 
 
 Sec. 52. All lands and town lots sold for the payment of taxes shall 
 be thereafter assessed in the name of the purchaser. Act March 31, 1883, 
 sec. 24, 
 
 Sec. 53. It is made the duty of every person seized of or holding 
 lands, as mentioned in this chapter, to list the same for taxation with the 
 assessor, as prescribed in section 50, on or before the first Monday in 
 October, after the same shall be subject to taxation; and, in case of neglect- 
 ing to list the same as aforesaid, the clerk of the county court shall, when 
 listed, charge upon each tract so neglected to be listed the taxes for each 
 year the same shall have been omitted after becoming liable for taxation 
 
—33— 
 
 together with ten per centum penalty on eacii year's taxes^ in addition to 
 the taxes of the current year. Act March 28, 1887, sec. 9. 
 
 MERCHANDISE. 
 
 Sec. 54. Any person owning or having m his possession, or under his 
 control, within this state, with authority to sell the same, any personal 
 property purchased with a view to its being sold at a profit, or which has 
 been consigned to him from any place out of this state, to be sold within 
 the same, shall be held to be a merchant for the purpose of this act. Such 
 property shall be listed for taxation, and in estimating the value thereof 
 the merchant shall take the average value of such property in his possession 
 or under his control during the year immediately preceding the first Mon- 
 day in June of the year in which the assessment is made ; if he has not been 
 engaged in the business for one year, then he shall take the average valua- 
 tion during such time as he shall have been so engaged, and, if he be com- 
 mencing, he shall take the value of the property at the time of assessment. 
 Act March 28, 1887, sec. 10. 
 
 Sec. 55. Each merchant, in giving in a iist of value of personal prop- 
 erty as provided in the preceding section, shall include in said valuation all 
 good balances of accounts on his books, and all notes at their true value in 
 money, and said list shall be rendered under oath as prescribed by this act 
 in cases of personal property. 
 
 MANUFACTURERS. 
 
 Sec. 56. Every person who shall purchase, receive or hold personal 
 property of any description for the purpose of adding to the value thereof 
 by process of manufacturing, refining, rectifying, or by combination of dif- 
 ferent materials, with a view of making a gain or profit by so doing, shall be 
 held to be a manufacturer, and he shall make out and deliver to the assessor 
 A sworn statement of the amount of his other personal property subject to 
 taxation also including in his statement the average value estimated, as pro- 
 vided in section 54, of all articles purchased, received or otherwise held for 
 the purpose of being used, in whole or in part, in any process or operation 
 of manufacturing, combining, rectifying or refining, which, from time to 
 time J he shall have on hand during the year next previous to the time of 
 
 3 
 
—34— 
 
 making such statement, if so long he shall have been engaged in such man- 
 ufacturing business, and, if not, then during the time he shall have been 
 so engaged. Every person owning a manufacturing establishment of any- 
 kind and every manufacturer shall list, as a part of his manufacturer's 
 stock the value of all engines and machinery of every description used or 
 designed to be used for the aforesaid purpose. 
 
 BANKS^ BROKERS AND STOCK JOBBERS. 
 
 Sec. 57. Every corporation, company, individual person or associa- 
 tion of persons, whether authorized by law to issue notes for circulation or 
 not, that shall keep an office, counting-house or other place for the transac- 
 tion of business in this state, and shall discount, buy or sell or exchange 
 notes, bonds, stocks, certificates of public debt, or other evidences of debt, 
 claims or demands with a view of profit, shall he deemed a bank within the 
 meaning of this act. Act March 31, 1883, sees. 27-29. 
 
 Sec. 58. Every bank shall annually, on the first Monday in July, in 
 each year, make out and deliver to the assessor a correct statement, attested 
 by the oath of the president and cashier of such bank, and if there be no 
 president or cashier, then by the oath of the principal manager and princi- 
 pal accountant of such bank, setting forth: 
 
 First. The amount of capital, wliether divided into shares or not, 
 actually paid in, or secured to be paid by note or otherwise, or in any 
 manner procured or furnished, to be employed in its banking business. 
 
 Second. The amount of undivided profits arising from such business 
 belonging to the bank, whether in its possession or subject to its control, or 
 loaned or otherwise invested for its benefit. 
 
 Third. The value of moneys, credits or other personal property, con- 
 verted into bonds or other securities of the United States, or of this state, 
 not taxed, in the year immediately preceding the first Monday in June of the 
 year in which the assessment is made, and which said bonds or securities on 
 said first Monday in June were in possession or control of such bank. 
 
 Fourth. The amount loaned to or deposited with sucli bank for a 
 term certain, or which, by agreement or understanding between the parties, 
 is not to be withdrawn on demand, excepting the amount which may have 
 been deposited with any bank established as a clearing house for the redemp- 
 
—35— 
 
 tion of the notes of banks making such deposits, and on which no interest 
 is charged or received by the bank making such deposit. 
 
 Sec. 59. Said several amounts shall truly represent the condition of 
 the means, property and assets described herein, as they shall have existed 
 on the first Monday in June, and shall be added together, and the gross 
 sum so produced shall be deemed the amount of property employed in bank- 
 ing for the then current year by such bank. Act March 28, 1887, sees. 11 
 and 12. 
 
 Sec. 60. The shares of persons in banks taxable by law, that the hold- 
 ers or owners thereof are not required to list in person by the provisions of 
 this act, shall be listed by the president or principal accounting officer or 
 agent thereof, showing the name or names of the person owning or holding 
 the same. 
 
 Sec. 61. The taxes assessed upon the shares of stock thus listed shall 
 be paid by the corporation or company, respectivel}^, and they may recover 
 from the owner or owners of such shares the amount of taxes to be paid by 
 them, or deduct the same from the dividend accruing on such shares, and 
 the amount paid shall be a lien on such shares, respectively, and shall be 
 paid before a transfer of such stock or shares can be made. 
 
 Sec. 62. The assessor shall return to the clerk of the county court 
 the statement described in section 58, made by any bank in his county, 
 and the amount so returned shall be placed upon the tax-books of the 
 county, and taxed as other personal property in such city, town, ward or 
 school district as the same may be situate. Act March 31, 1883, sees. 30-31. 
 
 Sec. 63. It shall be the duty of every assessor, in whose jurisdiction 
 there shall be located any such bank or banking company, to leave with 
 some proper officer or agent of such bank or banking company notice to 
 make out and deliver, within ten days, the statement required in section 
 58, such notice to be delivered at least ten days before the first Monday in 
 July of each year. Act March 28, 1887, sec. 13. 
 
 Sec. 64. Each assessor of any county, within the limits of which any 
 such bank or banking company may be located, in case any president or 
 cashier, agent or principal accounting officer of such bank or banking com- 
 pany shall refuse or neglect to make out and deliver to the assessor the 
 statement hereinbefore required, shall, as in any other case, ascertain the 
 
—:]6— 
 
 amount of such capital stock, surplus and contingent fund, and undivided 
 profits, and shall return the same to the clerk of the county court, and the 
 amount thus ascertained, with fifty per centum thereto added as a penalty, 
 shall be entered upon the tax-book for taxation. Act March 31, 1883, 
 sec. 33. 
 
 Sec. 65. When any person shall commence or engage in the business 
 of dealing in stocks of any description, or in buying or shaving any kind of 
 bills of exchange, stocks, drafts, bank notes, promissory notes, or other kind 
 of writing obligatory, the average value of whose personal property and 
 moneys intended to be employed in such business shall not have been pre- 
 viously entered on the assessor's list for taxation in said county, such per- 
 son shall re])ort to the assessor the probable average value of moneys and 
 other personal property by him intended to be employed in such business 
 until the first Monday in June next succeeding, and the assessor shall de- 
 liver a list thereof to the county clerk, who shall enter the same upon the 
 tax-book and extend the taxes thereon as in the case of other personal prop- 
 erty. Act March 28, 1887, sec. 14. 
 
 Sec. 66. If any person shall commence or engage in any business as 
 aforesaid, and shall not within thirty days thei'eafter report to the assessor 
 and make payment to the county collector as before required, he shall forfeit 
 and pay double the amount of taxes that would be due thereon, as a penalty 
 for such failure, upon the amount returned for taxation by the assessor. 
 Act March 31, 1883, sec. 35. 
 
 PULLMAN CARS, EXPRESS AND TELEGRAPH COMPANIES (s). 
 
 Sec. 67. It is made the duty of every sleeping or dining car company, 
 express company, or telegraph company, incorporated by the laws of this or 
 any other state, and carrying on business in this state, on the first Monday 
 in June, 1899, and every second year thereafter, to make out and file with 
 the board of railroad commissioners of this state a statement showing in 
 detail the following: 
 
 First. A certified copy of the articles of incorporation under which 
 
 (s) This act has been held unconstitutional and void by the United States 
 circuit court for the Eastern District of Arkansas, on the 14th day of April, 
 1894, but such decision does not justify the digester to omit it, and it is given 
 as passed by the general assembly, with this cautionary note. 
 
—37— 
 
 the said company is organized and carrying on business ; said copy is to be 
 filed but once unless the board shall otherwise direct. 
 
 Second. The amount of capital stock subscribed, whether designated 
 as common or preferred stock or by any other name or description, showing 
 the par value of each share, and the market value thereof at the time the 
 said certificate is required to be made. 
 
 Third. The total number of miles of railway, within or without this 
 state over which such sleeping or dining car company runs its cars, or such 
 express company carries on its business; and the number of miles of line 
 within and without this state which any such telegraph company employs 
 in the transaction of its business. 
 
 Fourth. The number of miles of railway in this state over which any 
 such sleeping or dining car company may be running its cars, and over 
 which any such express company may be carrying on its business; and the 
 number of miles of line which any such telegraph company may employ in 
 this state in the transaction of its business. 
 
 The statements contained in any such certificate shall be sworn to by a 
 general officer of such corporation whose service therein makes it his duty 
 to be personally informed about the matters to be included in such cer- 
 tificate. False swearing in making any of the statements required to be set 
 forth in said certificate is hereby declared to be perjury, and shall be pun- 
 ished as such. If the board of railroad commissioners shall have reason to 
 believe that any statement contained in any such certificate filed with them 
 is false in any material matter, it is hereby made their duty to procure 
 other information about the matters to be contained in such certificate. 
 The said board shall also have power and it is hereby made their duty to 
 resort to other sources of information in the event any such corporation 
 shall fail or refuse to file the certificate aforesaid. 
 
 Sec. 68. When such certificates shall have been filed with said board, 
 or such other information obtained, the said board shall proceed to ascer- 
 tain the value of the entire capital stock, or of each and every one of the 
 corporations aforesaid, and shall thereupon fix the sum at which the prop- 
 erty of any such corporation shall be assessed in this state for purposes of 
 taxation, by taking the same proportion of the aggregate value of the cap- 
 ital stock of any such corporation as the number of miles of railway in this 
 
—38— 
 
 state over which such sleeping or dining car company, or express company 
 carries on its business, or as the number of miles of line employed in this 
 state by any such telegraph company in the transaction of its business bears 
 to the aggregate number of miles of railway within as well as without this 
 state over which such sleeping or dining car company or express company 
 carries on its business ; or in the case of any such telegraph company, the 
 number of miles of line employed in this state bears to the entire number 
 of miles employed by it within as well as without this state. 
 
 Sec. 69. After the said board shall have ascertained the aggregate 
 amount to be assessed against the property of any such corporation, the 
 said board shall further ascertain the parts of such aggregate valuation to 
 be apportioned to the several counties in which such property is subject to 
 taaxtion, which shall be done by dividing the aggregate amount fixed as 
 said taxable value in this state by the entire number of miles of railway or 
 telegraph lines over which such corporations carry on its business in the en- 
 tire state, and the result shall be the value per mile of such capital stock 
 for the purpose of taxation ; and the value per mile of such capital stock, as- 
 certained as aforesaid, shall be multiplied by the number of miles of rail- 
 way or telegraph lines lying and being situnted in any county, and the 
 product thereof is the sum to be taxed in such county; and it shall be the 
 duty of the secretary of state, at the same time that he is required to certify 
 the assessment of rolling stock of railroad corporations to certify to the 
 assessor of said respective counties in which said sums are to be taxed, the 
 amount to be taxed in each particular county, and said assessor shall list 
 and assess the same as personal property, designating the same as "capital 
 stock of . . . 
 
 Before the county court shall allow the assessor any compensation for 
 
 his services it must appear that this entry has been properly made upon the 
 proper assessment book. 
 
 Sec. 70. If it shall appear that any telegraph, express or sleeping or 
 dining car company has been doing business in this state before the passage 
 of this act under such circumstances as to render its property liable to tax- 
 ation under the constitution and laws of this state, and that from any cause 
 it has not been assessed for taxation, then and in that event it is hereby 
 made the duty of the attorney-general to forthwith institute a suit or suits 
 
—39— 
 
 in equity for the purpose of having such omitted taxes assessed and collected 
 for the year or years for which the property of said corporation so escaped 
 taxation, and any assessment made in the progress of any such suit shall be 
 made in the manner and by the board designated in this act to whom the 
 same shall be referred by proper order of the court before which any such suit 
 may be pending, and such assessment when so made shall be by said board 
 certified to said court and shall be made the basis of its decree, if liability 
 shall otherwise be found to exist. Said proceedings shall be conducted so 
 far as the same may be applicable under the provisions of this act and of 
 the act approved March 1st, 1887, being "an act to provide for the collection 
 of overdue taxes from corporations doing business in this state." Act April 
 8, 1893. 
 
 Sec. 71. The office furniture and other real and personal property of 
 telegraph and express companies shall be assessed in the county, city or 
 town where the same is used or kept, in like manner as other real and per- 
 sonal property in such county, city or town is assessed (t). Act March 31. 
 1883, sec. 38. 
 
 PAWNBROKERS. 
 
 Sec. 72. Every person or company engaged in the business of receiv- 
 ing property in pledge or as security, for money or other things advanced 
 to the pawner or pledger, shall annually, at the time by this act prescribed 
 for the assessment of personal property, return, under oath, all property 
 pledged to and held by him as a pawnbroker to the assessor of the proper 
 county, who shall list and assess the same to such pawnbroker at its fair 
 cash value. 
 
 MUTUAL LOAN, BUILDING, GAS, TELEPHONE, WATER AND OTHER CORPORATIONS 
 AND ASSOCIATIONS, OTHER THAN INSURANCE COMPANIES AND CORPORA- 
 TIONS IN THIS CHAPTER SPECIFICALLY PROVIDED FOR. 
 
 Sec. 73. The shares of stocks of mutual loan and building associa- 
 tions shall be assessed at their cash value, but only the unredeemed shares 
 of such stock, or those not transferred to the association, shall be taxed, 
 
 (t) Whether this act is repealed by act April 8, 1893, is not a question for 
 the Digester, as the repeal is not so plainly evident as to justify its omission. 
 
and such unredeemed shares shall be listed in the name of the individual 
 owners thereof. Act Marcli 31, 1883^ sees. 40, 41. 
 
 Sec. 74. Gas, telephone, bridge, street railroad, savings banks, mutual 
 loan, building, transportation, construction, and all other companies, cor- 
 porations or associations, incorporated nnder the laws of this state, or under 
 the laws of any other state, and doing business in this state, other than in- 
 surance companies and the companies and corporations whose taxation is in 
 this act specifically provided for, in addition to the other property required 
 by this act to be listed, shall, through their president, secretary, principal 
 accounting officer or agent, annually, during the month of July, make out 
 and deliver to the assessor of the county where said company or corporation 
 is located or doing business a sworn statement of the capital stock, setting 
 forth particularly: 
 
 First. The name and the location of the company or association. 
 
 Second. The amount of capital stock authorized, and the number of 
 shares into which such capital stock is divided. 
 
 Third. The amount of capital stock paid up, its market value, and, 
 if no market value, then the actual value of the shares of stock. 
 
 Fourth. The total amount of all the indebtedness, except indebted- 
 ness for current expenses, excluding from such indebtedness the amount 
 paid for the purchase or improvement of the property. 
 
 Fifth. True valuation of all tangible property belonging to such com- 
 pany or corporation ; such schedule shall be made in conformity to such in- 
 structions and forms as may be prescribed by the auditor of state. Act 
 Marcli 28, 1887, sec. 17. 
 
 Sec. 75. The assessor shall, annually, at least ten days before the 
 thirtieth day of June, deliver to the president, secretary, accounting officer 
 or agent of any such company, corporation or association located in or do- 
 ing business in such county a notice in writing to return such schedule by 
 the thirty-first day of July next ensuing. Any president, secretary, princi- 
 pal accounting officer or agent, of any such companies or corporations, upon 
 whom such notice shall have been served, wilfully neglecting or refusing to 
 make such return by the thirty-first day of July next ensuing, after the 
 delivery of said notice, shall l)e guilty of a misdemeanor, and, upon con- 
 viction, shall be filled in any sum not exceeding one hundred dollars, or ira- 
 
—41— 
 
 prisoned not exceeding three months, or hoth, and the assessor shall, from 
 the best information he can obtain, make out and enter upon the proper 
 assessment roll a list, with the valuation, of all tangible and intangible prop- 
 erty belonging to such defaulting company or corporation subject to taxa- 
 tion by the provisions of this act, with fifty per cent, penalty. 
 
 RAILROAD COMMISSIONERS. 
 
 Sec. 7G. The governor, secretary of state and auditor of state are con- 
 stituted a l)oard of railroad commissioners for this state. 
 
 Sec. 77. That on the first Monday in June in each year shall proceed 
 to ascertain the value of all property, including railroad track, rolling stock, 
 water and wood stations, passenger and freight depots, offices, furniture and 
 such other property, real and personal, as is owned by each of the railroads 
 or railways of each company or corporation having existence under the laws 
 of this state, or incorporated in whole or in part therein and running 
 through or in the state in the manner hereinafter prescribed (u). Act May 
 4, 1899. 
 
 MANNER OF LISTING AND VALUING PROPERTY OF RAILROADS. 
 
 Sec. 78. Every person, company or corporation owning or operating 
 a railroad in this state, shall return sworn lists or schedules of taxable prop- 
 erty, of such railroads as hereinafter provided. Such property shall be 
 listed and assessed with reference to its amounts, kind and value on the 
 first Monday in May of the year in which it is listed. Act May 4, 1899. 
 
 Sec. 79. Such person, company or corporation shall, on the first Mon- 
 day in May, in the year 1899, and at the same time every second year there- 
 after, when required, make out and file with the secretary of state, a state- 
 ment or schedule showing the length of the main line and all side tracks, 
 switches and turn outs in each county in which the railroad may be located, 
 and in each city and town in said county through or into which the railroad 
 may run. Act May 4, 1899. 
 
 (ii) Bridge companies and corporations other than railroad and insurance 
 companies, are to be assessed by the county assessors. Ry. v. Williams, 53 — 58. 
 See Ry. v. Worthen, 52 — 529. 
 
 Exemption from taxation granted a railroad company is a personal priv- 
 ilege and does not pass to a purchaser by mortgage ,and is lost by .consolidation. 
 Ry. V. Berry, Gov., 44 — 17. 
 
—42— 
 
 Sec. 80. Such person, company or corporation shall also state the fair 
 and actual aggregate value of the whole railroad, taking into consideration 
 in estimating and fixing such value, the entire right of way, as given hy the 
 charter of the company or statutes of the state, and also taking into consid- 
 eration and estimating everything of any character whatever situated upon 
 such right of way, and appurtenant to such railroad which adds to tlie value 
 of such railroad as an entire thing (v). 
 
 Sec. 81. The officer or person making such statement or schedule on 
 behalf of any railroad company, shall verify the same by his oath thereto 
 appended, in which he shall state, that in fixing the value of such railroad, 
 he has considered and valued the right of w^ay and everything thereon ap- 
 purtenant to the railroad, which adds to the value of such railroad, and that 
 the sum or amount stated in the schedule is the fair aggregate or entire 
 value of such railroad, to the best of his knowledge and belief. 
 
 Sec. 82. New companies shall make and file such schedule in May 
 next after the location of their road. When such schedule shall have been 
 once made it shall not be necessary to report the description as hereinbefore 
 required, unless directed so to do by the board of railroad commissioners; 
 but such companies shall annually, during the month of May, report the 
 value of such property by the description set forth in the following sec- 
 tions, and note all additions and changes which shall have occurred in such 
 right of way. Act March 28, 1887, sees. 18-21. 
 
 Sec. 83. Such railroad, as described and scheduled in sections 78-82, 
 shall be held to be real estate for the purpose of taxation, and denomi- 
 nated ^'railroad track,^^ and shall be so listed and valued, and shall be de- 
 scribed in the assessment thereof as the railroad track of the 
 
 railroad company, in the county, city or town, and such description shall be 
 considered as embracing all the property required to be assessed by sections 
 78-82, and when advertised and sold for taxes no other description shall 
 be necessary. Act March 31, 1883, sec. 47. 
 
 Sec. 84. The movable property belonging to a railroad company shall 
 be held to be personal property, and denominated, for the purposes of tax- 
 ation, ''rolling stock." Every person, company or corporation o^Tiing, con- 
 
 (v) For decisions on this subject under prior statute, see Ry. v. Worthen. 
 46—312; Huntington v. Ry., 120 U. S., 97. 
 
— 4:^— 
 
 structing or operating a railroad in this state, shall, in the month of May, 
 annually, make and file with the secretary of state a list or schedule which 
 shall contain a correct detailed inventory of all the rolling stock belonging 
 to such company, together with the true valuation thereof, and which shall 
 distinctly state and set forth the number of locomotives of all classes, pas- 
 senger cars, dining cars, express cars, coal cars, pay cars, constructing and 
 working cars, caboose cars, hand cars, cattle cars and alt other kinds of cars 
 belonging to such road, and also all locomotives and cars not belonging to 
 such company, but hired for its use for a term of not less than six months, 
 it not being intended to tax locomotives or cars temporarily coming into or 
 passing through this state, but only to tax such as are actually owned or 
 leased by the companies in this state. Said schedule shall set forth the 
 number of miles of track on which said rolling stock is used in this state, 
 and the number of miles of track upon which said rolling stock is used in 
 other states. 
 
 Sec. 85. The board of railroad commissioners shall meet on the first 
 Monday in June each year, at the office of the secretary of state, and, after 
 being duly sworn to fearlessly, impartially and honestly discharge their 
 duties, shall proceed to examine the lists or schedules of the description and 
 value of the railroad track of the railroad companies filed with the secretary 
 of state in accordance with the requirements of this act, and if said sched- 
 ules are made out in accordance with the provisions of this act, and, in the 
 opinion of the board, the value of said railroad track is fair and reason- 
 able, said board shall appraise the same, and it shall be the duty of the sec- 
 retary of state to certify to the assessor of each county in which such rail- 
 road is located so much of said list as values such railroad track as is located 
 in said county, and in any city or town of such county, and such assessor 
 shall list and assess the same as real estate, by the description as hereinbe- 
 fore specified. Act March 28, 1887, sees. 22 and 23. As amended by Act 
 May 4, 1899. 
 
 Sec. 86. Said board, for the purpose of finding the value of the roll- 
 ing stock of railroad companies in this state, shall take the total value as 
 stated in the list and schedule of the rolling stock of each of the respective 
 railroads of this state, filed in accordance with the requirements of this act, 
 and divide the same by the number of miles in the entire length of such 
 
—44— 
 
 railroad, and the result shall be the value per mile of such railroad for the 
 purpose of taxation, and the value per mile of' any such railroad so ascer- 
 tained shall be multiplied by the number of miles or fraction of miles, 
 thereof lying and being in any county, and the product thereof is the sum 
 to be taxed in such county ; and it shall be the duty of the secretary of state 
 to certify to the assessor of the respective counties in which said sums are 
 to be taxed, the amount to be taxed in their respective counties, and such 
 assessors shall list and assess the same as personal property, designating the 
 
 same as '^rolling stock of railroad company/' Act March 
 
 31, 1883, sec. 50. 
 
 Sec. 87. All other personal property belonging to any other railroad 
 company except rolling stock, shall be listed and assessed in the county 
 wherever the same may be, on the first day of July in each year; all other 
 real estate, including the buildings and structures thereon, other than that 
 denominated railroad track, belonging to any railroad company in this state, 
 shall be listed and assessed by the assessor of the county in which they are 
 situated, at the same time and in like manner as real estate belonging to 
 individual^ is by this act required to be listed and assessed. 
 
 Sec. 88. If any person, corporation or company owning, operating or 
 constructing any railroad in this state shall neglect or refuse to make return 
 to the secretary of state of the statement or schedules required by sections 
 78-82 to be returned to him by the first Monday in June in each year, the 
 secretary of state shall notify the governor of such default, and it shall be 
 the duty of the governor forthwith to convene said board of railroad com- 
 missioners, and said board shall proceed at once, with the assistance of the 
 county clerks and assessors of the counties in which such railroad is located, 
 when they shall require such assistance, to ascertain the necessary facts in 
 connection with the location and value of tbo railroad and rolling stock be- 
 longing to such defaulting railroad company, and in the discharge of their 
 duty said board shall have power to summon before them any person as a 
 witness, and to have produced before them the books and papers of such de- 
 faulting railroad company, •administer oaths and examine any person sum- 
 moned before them touching any matter necessary to enable said board to 
 arrive at a just and correct value and description of the railroad 
 track and rolling stock belonging to such railroad company, and shall have 
 
—45— 
 
 power to direct their writs of summons to any sheriff of any county of this 
 state, and it shall be the duty of such sheriff to execute any and all process 
 to him directed by said board, and any person called before said board to 
 testify shall be guilty of perjury if he shall testify falsely, and said board 
 having ascertained in the manner herein indicated the description and value 
 of the railroad track and rolling stocjv belonging thereto in each county, the 
 secretary of state shall certify the same to the respective county assessors, 
 as provided for in sections 85 and 86, and said assessors shall proceed at 
 once to list and assess the sam^e as hereinbefore prescribed. 
 
 Sec. 89. Any person, corporation or company operating, owning or 
 constructing a railroad in this state who shall fail to make return of the 
 statement or schedule by sections 78-82 required, to the secretary of state by 
 the first Monday in June in each year, such person, company or corporation 
 shall forfeit to the state, as a penalty, not less than one thousand dollars 
 nor more than ten thousand dollars for each offense, to be recovered in any 
 proper form of action, in the name of the State of Arkansas, and paid into 
 the state treasury. Upon failure of any person, company or corporation to 
 make such return at the time aforesaid required, the secretary of state shall 
 at once notify the attorney-general of such default, and it is made the duty 
 of the attorney-general to institute the necessary legal proceedings to collect 
 said penalty. 
 
 Sec. 90. The secretary of state shall, on or before the first Mondav in 
 May in each year, notify each person, company or corporation OAvning, oper- 
 ating or constructing a railroad in this state, that "such statement or sched- 
 ule is required to be filed by the first Monday in June next ensuing : said 
 notice to Jje printed or written, and m^ay be served by delivering the same to 
 any agent of such railroad company, or by depositing the same in the post- 
 office addressed to such person, company or corporation at a point where the 
 general office of such railroad company is established, or at any city or town 
 where such railroad company is transacting business and has an office or 
 station. Act March 28, 1887, sees. 24-27. 
 
 Sec. 91. Each person, corporation or company owning or operating a 
 railroad, or any part thereof, in this state shall file the list and schedule in 
 this chapter prescribed, notwithstanding it may be specified in the charter 
 of any such railroad that such railroad shall be exempt from taxation, or 
 
—46— 
 
 exempt until the happening or accomplishment of any one or more facts. 
 Act March 31, 1883, sec. 55. 
 
 Sec. 92. The board of railroad commissioners shall hold their annual 
 meetings herein provided for at the office of the secretary of the state, on the 
 first Monday in June in each year; and, if they shall not complete their 
 work on said day, shall meet from day to day until the same shall have been 
 completed. The governor shall have the right to convene said board in spe- 
 cial meetings at any time. Act March 28, 1887, sec. 28. 
 
 ASSESSOR. 
 
 Sec. 93. At the general election in the year 1884, and every second 
 year thereafter, there shall be elected a person in each county in this state 
 as assessor, in the same manner as other county officers are now elected, 
 whose term of office shall continue for two years, or until his successor is 
 duly elected and qualified, who shall, within fifteen days after the receipt of 
 his commission, enter into bond to the State of Arkansas, with good and 
 sufficient security, in a sum of not less than one thousand dollars nor more 
 than eight thousand dollars (the amount to be determined by the county 
 court), conditioned for the faithful discharge of his official duties, which 
 bond shall be approved by the county judge ; and said assessor shall be liable 
 on his official bond to the state, county and any school district, city or in- 
 corporated town for all damages sustained by the state, county, school dis- 
 trict, city or incorporated town by reason of any failure, neglect or refusal 
 to discharge his duties according to law, which damages may be recovered in 
 the same manner as other damages are recovered on other ofiicial bonds. 
 
 Sec. 94. Every assessor shall, on or before the first day of January 
 succeeding his election, and before entering upon or discharging any of the 
 duties of his office, take and subscribe to the oath prescribed in section 
 twenty, article nineteen, of the constitution of Arkansas, and, in addition 
 thereto, the following oath or affirmation, which oath shall be indorsed upon 
 the assessment books prior to their delivery to the assessor: 
 
 '^I, , assessor for county, do solemnly swear that 
 
 the value of all real and personal property, moneys, credits, investments in 
 bonds, stocks, joint stock companies, of which statements may be made to 
 me by persons required by law, will be appraised at its actual cash value; 
 that in no case will I, knowingly, omit to demand of any person or corpora- 
 
tion, of whom by law I may be required to make such demand, a statement 
 of the description and value of personal property, or the amount of moneys 
 and credits, investments in bonds, stocks, joint stock companies or other- 
 wise, which he may be required to list, or in any way connive at any viola- 
 tion or evasion of any of the requirements of the law or laws in relation to 
 the listing or valuation of property, credits, investments in bonds, stocks, 
 joint stock companies or otherwise, of any kind, for taxation" (w). Act 
 March 31, 1883, sees. 57, 58. 
 
 Sec. 95. Every assessor who shall have failed to take and subscribe to 
 the oath prescribed in section 94 at the time therein stated, is granted 
 until the time provided by law for entering upon the discharge of their du- 
 ties, to take and subscribe to the oath prescribed in section 94, and the 
 acts of every assessor who shall take said oath within the time herein 
 granted, shall be as valid as if he had taken and subscribed to said oath at 
 the time now provided by law. Act February 13, 1889. 
 
 Sec. 96. If any person so elected fails or refuses to take the oath 
 required in section 94, and file the same with the clerk of the county court 
 of his county, within the time prescribed, the office shall be declared vacant, 
 and the clerk of the county court shall immediately notify the governor, and 
 such vacancy shall be filled in accordance with the constitution and laws 
 of the state (x). Act March 31, 1883, sec. 59. 
 
 Sec. 97. Jt is hereby made the duty of the assessors of the state to 
 indicate on the tax lists made and filed by themi, by an appropriate indica- 
 tion, the fact of whether the person assessed is of the white or colored race. 
 The assessors shall also indicate in like manner all assessments against cor- 
 porations. In making out the tax-books for the collectors, the clerks shall 
 make proper entries to show whether any particular tax-payer is of the 
 white or colored race, or a corporation. The collector in preparing his re- 
 ceipts shall also indicate this fact when payment is made to him, and in 
 making his return to the coimty court at the time of making his final set- 
 tlement, he shall indicate the amount of taxes paid respectively by persons 
 of the white and colored race, and shall report at said time to the auditor the 
 aggTcgate amount of taxes thus paid respectively, as well as the total num- 
 ber of poll-taxes paid, and the number paid by each of said races. 
 
 (w) See Moore v. Turner, 43—243; RadcUffe v. Fletcher, 46—97; Equaliza- 
 tion Board v. Land Ovjners, 51 — 516; Barton v. Lattourette, 55 — 81. 
 (x) See Sec. 2691 and note. 
 
—48— 
 
 A failure to comply with the provisions of this act shall be cause for 
 denying to said officers the fees and commissions allowed by law. Immedi- 
 ately upon the passage of this act a copy thereof shall be furnished to every 
 assessor, collector and county clerk in the state. Act April I'd, 1895. 
 
 Sec. 98. The assessor herein provided for shall appraise the real and 
 personal property in his county in such manner and at such times as pre- 
 scribed by this act, and shall be allowed the following compensation for his 
 services: For each name listed, twenty cents, and all of the property be- 
 longing to one individual or corporation in the county to be counted as one 
 name. 
 
 Sec. 99. For each list of real property the owner or owners of which 
 are unknown, or non-residents, one dollar, and all such lands in one town- 
 ship and range to be embraced or counted as one list, but if any unknown 
 person or non-resident owns lands in more than one township he shall be 
 allowed one dollar for each township (1). Provided, no fee shall be allowed 
 any assessor for listing any name or personal property unless said party or 
 property as the case may be, is in the county and subject to taxation. Act 
 .February 9, 1893. 
 
 Sec. 100. One-half of the compensation of each assessor shall be paid 
 by the state, and one-half by the county, and the county court shall draw its 
 warrant on the county treasurer for one-half of the amount due to the as- 
 sessor, and it shall, at the same time, certify to the auditor the amount due 
 to said assessor on the part of the state, the same being one-half of the total 
 amount due to said assessor, thereupon the auditor shall draw his warrant 
 on the state treasurer for said amount. Act February 15, 1889. 
 
 Sec. 101. Assessors shall receive no other or further compensation for 
 the discharge of the duties required of them than is provided by law. Act 
 March 3, 1875, sec. 3. 
 
 Sec. 102. Any assessor who shall deem it necessary to enable him to 
 complete, within the time prescribed by this act, the listing and valuation of 
 the property, moneys and credits of his county, ma}", with the approval of the 
 judge of the county court, appoint such number of assistants, having the 
 legal qualifications, as he shall think necessary in order to enable him to 
 comply with the requirements of this chapter, and each assistant so ap- 
 pointed shall, within the division assigned him, perform all the duties en- 
 CD Ben V. Ark. Co., 44—493. 
 
-49— 
 
 joined upon assessors by law, and each assistant assessor shall swear to the 
 correctness of the assessment and valuation of the property made by. him, 
 as the assessor is required to do, and the assessor and his assistants are 
 authorized to administer such oaths as are necessary to a proper discharge of 
 their duties, as prescribed by law. Act March 21, 1883, sec. 61. 
 
 Sec. 103. The assessor shall, before the second Monday in May, annu- 
 ally post up in three or more public places in each township of his county, 
 written or printed notices, that he, at a day therein named, will attend at 
 the usual voting place in said township, and for ten days, to be designated 
 in said notice, at the county site, said ten days to be after said assessor has 
 visited each township in his said county for the purpose of taking a list of 
 the real and personal property of each resident of said township, and the 
 per capita tax of such as are liable to pay the same, and said assessor shall 
 remain at each voting place at least one day, where the voting population is 
 less than seventy-five, and two days where it is seventy-five and not more 
 than one hundred and twenty-five, and three days where it is more than 
 one hundred and twenty-five; and the assessor upon application shall fur- 
 nish each taxpayer an appropriate printed blank upon which to list his 
 property subject to taxation. Act February 15, 1889. 
 
 Sec. 104. If any taxpayer shall have failed to render to the assessor, 
 at the usual place of voting in his or her township or ward, at the time said 
 assessor shall be engaged in assessing the taxable property of such township 
 or ward, and such taxpayer shall render to such assessor a list of his or her 
 taxable property as required by law at his office, or place of business, or at 
 any other voting place or ward in such county, town or city when the as- 
 sessor may be engaged in making assessments, at any time thirty days prior 
 to the time when such assessor is by law required to complete and file with 
 the county clerk the tax lists as required by law, he or she shall not be 
 considered a delinquent recusant, and shall not be liable to, nor be charged, 
 nor assessed with any penalty for failure to render such list in proper time ; 
 provided, such assessor shall not have called upon and demanded of said 
 taxpayer such list; and provided, further, no assessor shall be permitted to 
 assess any penalty against any taxpayer until after the lapse of twenty days 
 from the close of the time set under notices given for assessments in all the 
 townships and wards of his county. Act April 12, 1893. 
 
 4. 
 
—so- 
 
 Sec. 105. If any person shall refuse or neglect to attend in pursuance 
 of said notice at the voting place of his township, or at the county site of his 
 county, or shall fail to make out and deliver to said assessor a statement of 
 personal propert}^, mone}^, and credits, investments in bonds, stocks, joint 
 stock companies or otherwise, or shall refuse or neglect to take and subscribe 
 an oath or affirmation as to the truth of such statement which he is required 
 to verify, and of the value of personal property subject to taxation, said 
 assessor shall, from the best information he can procure, obtain the list of 
 property subject to taxation belonging to said delinquent in said county, 
 and thereupon visit said delinquents at their places of residence and require 
 of them the lists of real and personal property subject to taxation aforesaid, 
 and if such delinquent resident can not be found, or shall refuse to furnish 
 the desired information, he shall proceed to examine on oath or affirmation 
 all parties whom he may suppose to have a knowledge of said taxable prop- 
 ert}^, and shall list and value the same from the best information in his 
 power to obtain. Act February 15, 1889, sec. 2. 
 
 Sec. 106. Said assessor shall enter on the list of each delinquent 
 recusant taxpayer aforesaid a charge of one dollar, which shall be entered 
 and run out on the tax-books against said taxpayer, and shall be collected 
 by the tax collector, and one-half of which shall be paid to said assessor in 
 addition to the other fees allowed said assessor, and the balance shall be 
 paid into the school fund of the proper school district of said county. Pro- 
 vided, in case of the sickness of said taxpayer, the same shall be a sufficient 
 excuse for non-attendance at the time and place designated as aforesaid, 
 upon said taxpayer filing with the county clerk an affidavit that he was 
 prevented by sickness from giving to the assessor the required statement 
 when called on for that purpose. Act March 28, 1887^ sec. 51. 
 
 Sec. 107. In all cases in which the assessor is required, in consequence 
 of sickness or absence of the person whose duty it is to make out a statement 
 of personal property, moneys, credits, investments in bonds, stocks, joint 
 stock companies or otherwise, or in consequence of his neglect or refusal to 
 make or to be sworn to such statement, to ascertain the several items and 
 the value thereof, the assessor, if he shall be unable to ascertain by positive 
 evidence the several items and value thereof, shall return such articles and 
 the value thereof, as from general reputation, and his own knowledge of the 
 
-51— 
 
 facts and circumstances, he believes to be a correct list of the articles and 
 the value thereof that such person would be by this chapter required to list. 
 Act March 31, 1883, sec. 64. 
 
 Sec. 108. Eacli assessor shall, on or before the second Monday in 
 September in each year, make out and deliver to the clerk of the county 
 court of his county, in tabular form and alphabetical order, a list or lists of 
 the names of the several persons, companies or corporations in whose name 
 any personal property, money, credits, investments in bonds, stock, joint 
 stock companies or otherwise, shall have been listed in his county, and he 
 shall enter separately, in appropriate columns, opposite each name, by an 
 appropriate indication, the fact of whether the person assessed is of the 
 white or colored race, the aggregate value of the several species of per- 
 sonal property enumerated in section 48, making separate lists of persons 
 residing out of an incorporated city, toMTi or village, and of persons who are 
 residents of an incorporated city, town or village, and shall state the number 
 of the school district in which they reside when he assessed them. The col- 
 umns shall be accurately added up, and in every case where any person 
 whose duty it is to list any personal property, moneys, credits, investments 
 in bonds, stocks, joint stock companies or otherwise, for taxation shall have 
 refused or neglected to list the same when called on for that purpose by the 
 assessor, or to take and subscribe an oath or affirmation in regard to the 
 truth of his statement of personal property, moneys, credits, investments in 
 bonds, stocks, joint stock companies or otherwise, when required by the 
 assessor, he shall enter opposite the name of such person, in an appropriate 
 column, "refused to list'^ or "refused to swear,^' as the case may be. In 
 every case where any person required to list property for taxation shall have 
 been absent, or unable from sickness to list the same, the assessor shall enter 
 opposite the name of such person, in an appropriate column, the word 
 "absent" or "sick," as the case may be. To which return said assessor, or 
 assistant assessor, shall be required to make oath in the following words, viz. : 
 
 I, , Assessor for County of and State 
 
 of Arkansas, do solemnly swear that I have made diligent efforts to ascer- 
 tain all the taxable property being situate or subject to taxation in said 
 County of ; that so far as I have been able to ascertain, the same 
 
 I 
 
-52— 
 
 is correctly set forth and described in the foregoing returns, and that the 
 property therein mentioned is not appraised at less than its true value in 
 money, so help me God. 
 
 Assessor. 
 
 Sworn to and subscribed before me this day of 
 
 18 . 
 
 , Clerk County. 
 
 Aci March 28, 1887, sec. 30. 
 
 Sec. 109. Each assessor shall, at the time he is required to make his 
 return of taxable property to the clerk of the county court, also deliver to 
 him the statements of property which he shall have received from persons 
 required to list the same, arranged by school districts and in alphabetical 
 order, and the clerk of the county court shall carefully preserve the same in 
 his office for four years, and should the records of any county in the state 
 be destroyed by fire or otherwise, after assessments have closed for any year, 
 and before the collection of the taxes, the assessor is authorized to make 
 another assessment as heretofore provided. 
 
 Sec. 110. Each assessor shall, at the time of taking the list of personal 
 property, also take a list of all real property situate in his county that shall 
 have become subject to taxation since the last previous listing of property 
 therein, with the value thereof estimated agreeably to the requirements of 
 this chapter, and of all new buildings and structures of any kind over one 
 hundred dollars in value, the value of which shall not have been previously 
 added to or included in the value of the land on which structures have been 
 erected, and shall make return thereof to the clerk of the county court at the 
 same time he is required to make his return of personal property to such 
 clerk. He shall describe the tract or lot of real property on which each of 
 such structures has been erected, the kind of structures and the value 
 thereof, and in the case of destruction by fire, flood, or otherwise, of any 
 building or structures over one hundred dollars in value, which shall have 
 been erected previous to the last valuation of the land upon which the same 
 shall have stood, or the value of which shall have been added to any former 
 valuation of such land, the assessor shall determine, as near as practicable, 
 the value of such structures, and make reduction thereof, and make return 
 
—53— 
 
 of the same to the clerk of the county court as in this section provided, and 
 the assessor shall value all such lots of any town, or addition to any city or 
 town, as may have been laid out in lots since the last appraisement, and 
 make return at the time and in the manner hereinbefore indicated. 
 
 Sec. 111. Each separate parcel of real property shall be valued at its 
 true market value in money, excluding the value of crops growing thereon; 
 but the price at w^hich such real estate would sell at auction, or at a forced 
 sale shall not be taken as the criterion of such true value. Each tract of 
 land belonging to this state, or to any county, city, town or charitable insti- 
 tution, whether corporated or unincorporated, and saline, swamp, seminary, 
 school or mineral lands held under a lease exceeding five years, and not ex- 
 ceeding ten years, shall be valued at such price as the assessor believes could 
 be obtained at a private sale for such leasehold estate. Personal property 
 of any description shall be valued at the usual selling price of similar prop- 
 erty at the time of listing. If any such property shall have no well fixed or 
 determined value in that locality at the time, then the same shall be ap- 
 praised at such price as in the opinion of the assessor could be obtained 
 therefor at such time and place (y). Investments in bonds, stocks, joint 
 stock companies or otherwise, shall be valued at their value in money, and 
 the quotations and selling price thereof may be considered in determining 
 their values. Money, whether in possession or on deposit in this state, or 
 out of it, subject to the order or control of such person listing, shall be en- 
 tered in the statement at the full amount thereof. Every credit for a sum 
 certain, payable either in money, property of any kind, labor or service, 
 shall be assessed according to its true value. If for a specified number or 
 quantity of any article or articles of property, or for a certain amount of 
 labor, or for services of any kind, it shall be assessed according to its true 
 value. Annuities or moneys receivable at a stated period shall be rated at 
 the price which the same may be worth in money. Where the fee of the soil 
 in any tract, parcel or lot of land is in any person or persons, natural or arti- 
 ficial, and the right to any mineral therein in another or others, the same 
 shall be valued and listed agreeably to such ownershp, in separate entries 
 and taxed to the parties owning the same, respectively. Act March 31, 1883^ 
 sees. 66-68. 
 
 (y) See art. XVI, sec. 5. Const. 
 
WHEN A^B now TO ASSESS REAL ESTATE. 
 
 Sec. 112. Every assessor^ on or before the second Monday in Septem- 
 ber, in the year eighteen hundred and eighty-seven, and every second year 
 thereafter, shall make ont and deliver to the clerk of the county court a 
 report (z) in tabular form, contained in a book to be furnished him by such 
 clerk of county court, of the amount, description and value of real property 
 subject to be listed for taxation in his county, and the amount and de- 
 scription of all lands belonging to the United States and to the State of 
 Arkansas ; also, of all other lots, parcels or tracts of land exempt from taxa- 
 tion, which returns shall contain: 
 
 First. The names of the several persons, companies or corporations in 
 whose names the several tracts of real property, other than property situate 
 in incorporated cities and towns, in each congressional township within his 
 county, shall have been listed, and in appropriate columns, opposite each 
 name, the description of each tract by section, or the largest sub-division of 
 which the same is capable, designating the number of the section and the 
 part thereof, and the congressional township or survey, and the value of 
 each tract determined by the assessor, lands belonging to the United States 
 or to this state not to be valued. 
 
 Second. The names of several persons, companies or corporations in 
 whose names the several lots of real property in each town or city in his 
 county shall have been listed, and in appropriate columns, opposite each 
 name, the description of each lot and value as determined by the assessor, 
 and such description shall designate the town or city, the number of lots 
 and parts thereof ; and, if part of a lot is listed, it shall state the number of 
 feet along the principal street on which it abuts. If the name of the 
 owner of any tract of land or lot be unknowTi, the word "unknown^^ shall be 
 entered in the column of names opposite said tract or lot. In making such 
 return, each separate tract of land in each congressional township shall be 
 placed according to the numeral order of the section, and each town or city 
 lot according to the numerical order of lots and blocks, which returns shall 
 be as near the following form as practicable : 
 
 (z) See Moore v. Turner, 43 — 243. 
 
—55- 
 
 With the following affidavit: 
 
 I, , assessor, do solemnly swear that the foregoing 
 
 is correct, and that I have. appraised each tract or lot of land, except United 
 States or state lands, at its true value in money, and not at what it would 
 bring at auction or at a forced sale, so help me God. 
 
 Assessor. 
 
 Sworn to and subscribed before me this day of 18 
 
 , Clerk. 
 
 Act March 28, 1887, sec. 31. 
 
 Sec. 113. The commissioner of state lands shall each year, at least 
 thirty days prior to the time fixed by law for the annual assessment of per- 
 sonal property, make out from the records of his office, complete and ac- 
 curate ]ists by counties and by proper descriptions of all lands and town lots 
 which may have been sold or otherwise disposed of by the state and properly 
 subject to taxation, and he shall forward the same, when so made, to the 
 clerks of the respective counties in this state, wherein such lands lie; and 
 •it is made the duty of such clerks, immediately on receipt of such lists, to 
 enter the same upon the tax books of the county as lands subject to taxation, 
 the assessors shall assess such lands for taxation, and the same shall be 
 taxed, beginning with the year certified by the commissioner of state lands 
 as having been disposed of by the state. 
 
 Sec. 114. The lists of lands disposed of by the registers and receivers 
 of the several Ignited States land offices, and certified by them, shall be 
 filed in the state land office, and it shall be the duty of the commissioner of 
 state lands to carefully compare such lists with the official plats of his 
 office, and shall prepare complete and accurate lists by counties of the same, 
 and shall forward them to the clerks of such counties, and such land shall be 
 
 I 
 
—56— 
 
 entered upon the tax-books of such counties and shall be assessed and taxed 
 by the state, beginning with the year they were finally disposed of by the 
 United States; provided, such lands were disposed of by the United States 
 prior to the time fixed for the annual assessment of personal property, and 
 if subsequently disposed of, they shall be taxed, beginning with the next 
 succeeding year, ^ict March 28, 1887, sees. 1 and 2. 
 
 Sec. 115. That on or before the first day of May in each year, after 
 the passage of this act, the president and secretary of each of the levee 
 boards created under the law^s of this state and holding lands by virtue of 
 any acts passed by the general assembly of the State of Arkansas, donating 
 lands to the several levee districts in said state, shall file with the commis- 
 sioner of state lands, a list of all lands disposed of by their respective boards 
 the preceding year, showing the sections or parts of sections disposed of, 
 the respective purchasers of each tract and the date of sale; provided, that 
 the first report shall contain a list showing a description of all the lands pre- 
 viously sold and the respective purchasers of each tract. 
 
 That upon receipt of said report, it shall be the duty of the commis- 
 sioners of state lands to certify down to the clerks of the respective counties, 
 a list of all lands sold, to the end that they may be listed for taxation. 
 
 That upon failure of any levee board or boards to comply with section 
 one of this act, the clerks of the respective counties in which the lands of 
 such district or districts are situated, shall list all of the lands of such dis- 
 trict or districts for taxation and said lands shall be taxed as lands of all 
 private individuals, corporations and companies. Act April 11, 1901. 
 
 Sec. 116. It shall be the duty of each assessor to make out, from such 
 sources of information as shall be in his power, a correct and pertinent de- 
 scription of each tract or lot of real property in his county, so that the same 
 can be identified and distinguished from any other tracts or parts of tracts, 
 and he shall place a value on each sub-division of a block and the improve- 
 ments thereon in cities and towns, or additions thereto, notwithstanding the 
 fact that one individual owns the whole block. And when he shall deem it 
 necessary to obtain an accurate description of any separate tract or lot in his 
 count}^, he may require the owner or occupier thereof to furnish the same, 
 with any title j\npers he may have in his possession, and, if such owner or 
 occupier, upon demand made for the same, shall neglect or refuse to furnish 
 
—57- 
 
 a satisfactory description of such parcel of real property to such assessor, he 
 may employ the county surveyor to make out a description of the boundaries 
 and location thereof, and a statement of the quantity of land therein, and 
 the expense of such survey shall be returned by such assessor to the clerk of 
 the county court, who shall add the expense of such survey to the tax as- 
 sessed upon such real property, and it shall be collected by the collector of 
 the county with such tax, and, when collected, shall be paid on demand to 
 the person to whom the same is due ; and the assessor shall, in all cases, from 
 actual view, or from the best sources of information within his reach, deter- 
 mine as near as practicable the true value of each separate tract and lot of 
 real property in his county, according to the rules prescribed by this act for 
 valuing property, and he shall note in his plat-book, separately, the value of 
 all houses, mills and other buildings, which shall be carried out as a part 
 of the value of such tracts. 
 
 Sec. 117. For the purpose of enabling the assessor to determine the 
 value of buildings and other improvements, he is authorized to enter, with 
 the consent of the owner or occupants thereof, and fully to examine all 
 buildings and structures of whatsoever kind which are not by law expressly 
 exempt from taxation; otherwise he shall determine the value by such in- 
 formation as he can obtain (aa). Act March 31, 1883, sees. 70-71. 
 
 Sec. 118. Whenever it shall be made to appear to the satisfaction of 
 the county court of any county that any section, or part of section of land 
 in such county is in such small or irregular sub-divisions as respects owner- 
 ship thereof, that such sub-divisions or any of them can not be accurately or 
 conveniently designated in the assessment list or tax list in the usual or 
 ordinary manner of designating sub-divisions of land therein, it shall be the 
 duty of such court to order the county surveyor of such county to make and 
 return to the recorder of such county a plat, with accompanying marginal or 
 foot-notes, of such section or part section, whereupon it shall be the duty of 
 the county surveyor to promptly comply with and obey such orders, and in 
 the plats and by the marginal or foot-notes which he shall make and return, 
 he shall show the relative size and position of the several sub-divisions and 
 the area of each thereof, which said sub-divisions shall be designated as 
 "lots" and shall be numbered consecutively in like manner and order (in 
 
 (aa) See Moore v. Turner, 48 — 243. 
 
—58— 
 
 so far as practicable) as is done in the case of fractional sections in the 
 surveys and plats made under the direction of the United States general 
 land office. 
 
 Sec. 119. - It is made the duty of clerks of the county courts to 
 promptly notify the county surveyors of their respective counties of all 
 orders made by their respective courts in pursuance of this act. 
 
 Sec. 120. It is made the duty of the recorder of every county to pro- 
 vide and keep in his office a record book to be entitled^ "Kecord of Surveyor's 
 Plats and Notes/' in which he shall accurately record or make a fair copy 
 and transcript of every plat and the notes accompanying the same returned 
 to him by the county surveyor, as in this act is provided. ' 
 
 Sec. 121. When a plat and notes accompanying the same of any sec- 
 tion or part of section of land shall have been made, returned and recorded, 
 as herein provided, a designation by number of a lot therein, either upon the 
 assessment list, the tax-book, the delinquent list, or in any tax receipt, cer- 
 tificate of sale, tax-deed, or in any other deed or writing, shall be held and 
 considered to refer to and as being intended to designate the sub-division of 
 such section or part of section as is of the same number on such plat and 
 the notes accompanying. 
 
 Sec. 122. Each of the officials named in this act shall be allowed a 
 reasonable compensation for such services as he may be required to perform 
 in pursuance thereof, to be determined by the respective county courts, pay- 
 able out of the county treasury of the county in which the service shall be 
 rendered. Act April 4, 1887, sees. 1-4. 
 
 Sec. 123. The assessor, at the time of making the assessments of real 
 property subject to taxation, shall enter in a separate list pertinent descrip- 
 tions of all burying grounds, public school-houses, houses used exclusively 
 for public worship, and institutions of purely public charity, and public 
 buildings and property used exclusively for any public purpose, with the lot 
 or tract of land on which said house or institution or public building is sit- 
 uated, and which are by law exempt from taxation, and the value thereof. 
 If such property is held and used for other public purposes, he shall st<ate by 
 whom or how it is held (bb). 
 
 (bb) See Brodie v. Fitzgerald, 57—445; Board of Improvement v. School Dis- 
 trict, 56—354. 
 
—59— 
 
 Sec. 124. If demanded, the assessor shall deliver to the owner of any 
 personal property assessed for taxation a copy of such assessment, and any 
 person listing real estate for assessment may present to the assessor a written 
 description of the same, and the assessor, after having entered the same 
 upon the assessment list, shall return the same to him, with a certificate 
 verifying the same as the assessment list furnished by such person for the 
 assessment of that year. 
 
 Sec. 125. Whenever any person shall ascertain that an error has been 
 made in the description of his lands, either by the assessor in listing the 
 same, or by the clerk in making out the tax-books, he may present such 
 certified description to the clerk of the county court, who shall correct the 
 error in accordance therewith, on the margin of the assessment list in his 
 office, and certify such amendment to the collector of his county, who shall 
 make a like amendment on the tax-book. 
 
 Sec. 126. For the purposes of this chapter the terms town or city, 
 and towns and cities, shall apply to all cities or towns, incorporated or not 
 incorporated; also, to all blocks or lots, or parts thereof, assessed for taxa- 
 tion as such, whether the same is situated in an incorporated city or town or 
 not. Act March 31, 1883, sees. 72-75. 
 
 COUNTY BOARD OF EQUALIZATION. 
 
 Sec. 127. The board of equalization of each county shall be com- 
 posed as follows : Three intelligent citizens, real estate owners and qualified 
 electors of such county, to be appointed by the governor on or before the 
 first day of August, eighteen hundred and eighty-seven, and every two years 
 thereafter; the said three citizens shall be selected from different portions 
 of the county, and shall hold their office for two years. 
 
 Sec. 128. Said board shall meet in each county on the second Monday 
 in September of each year, and organize by electing one of their number 
 president. The clerk of the county court shall be clerk of said board. Each 
 member of said board shall, before entering upon the discharge of his duties, 
 take the oath of office prescribed in section twenty, article nineteen, of the 
 constitution of Arkansas; provided, any party aggrieved by any action of 
 the board may appeal therefrom to the county court. Act March 28, 1887, 
 sec. 32. 
 
—60— 
 
 Sec. 129. Counties of this state having two judicial districts shall have 
 a board of equalization, for each judicial district when the same is author- 
 ized and recommended by the county court of any such county. 
 
 Sec. 130. The duties and qualifications and remuneration of said 
 board shall be the same for each district as now provided by law for counties. 
 
 Sec. 131. The board for the district where the levying court does not 
 meet, shall meet on the first Monday in September of each year at the place 
 of holding the court in said district, and shall proceed to equalize the as- 
 sessment of property in that district as now required by law in case of other 
 boards in counties. 
 
 Sec. 132. The assessor shall have his assessment books completed and 
 shall attend said board with said books in the manner he is now required by 
 law to attend other boards; and after said board has finished the work of 
 equalizing the assessment of the property in said district, the assessor shall 
 take the assessment books and a copy of the journal of said board, which 
 copy shall be furnished by the clerk of said board, and turn the same over 
 to the board which meets in the district where the levying court meets. 
 
 Sec. 133. The board that meets in the district where the levying court 
 meets shall proceed in the performance of their duties as now required by 
 law. Act March 22, 1887. 
 
 Sec. 134. The county board of equalization in every instance where it 
 raises the valuation of any property, personal or real, shall give to the 
 owners of the property so raised in valuation or their agents, notice by 
 postal card or otherwise through the mails, (cc) of such increase in value, 
 stating the valuation as returned by the assessor and the valuation as fixed 
 by the board, and said notice shall advise the owmers of such property or their 
 agents that they may appear before the county courts of their county at the 
 terms thereof to be begun and held at the county seat, on the first Monday 
 of October, next following the session of said board, and show cause, if any 
 they can, why the valuation of their property should not have been raised. 
 
 Sec. 135. The board of equalization shall attend at said term of said 
 court and show cause, if any they can, why such valuations were raised in 
 cases where complaint is made of such increase. The county court shall 
 
 (cc) The jurisdiction of the board is not affected by the failure to give 
 such notice. Equalization Board v. Land Owners, 51 — 516. 
 
—61 — 
 
 hear and determine all complaints made by the owners or agents of such 
 property, and approve or reject the action of said board as the facts may 
 warrant, and such action of the county court shall be final unless the owner 
 or agents of such property as make complaint shall take an appeal to the 
 circuit court (dd). 
 
 Sec. 13 G. The county shall pay all necessary expenses in giving the 
 notice required in this act. Act March 28, 1887, sec. 52. 
 
 Sec. 137. Members of such boards of equalization shall receive the 
 sum of three dollars per day for each day engaged in the discharge of their 
 duties, as prescribed in this act. Ih. 
 
 Sec. 138. There shall be in the year eighteen hundred and eighty- 
 seven, and annually thereafter, a session of the county board of equalization 
 for the purpose of equalizing the assessment of personal property, moneys 
 and credits in each county. Said session shall be held at the clerk's office 
 in each county on the second Monday in September of each year. 
 
 Sec. 139. Said board, when in session, shall have power to hear com- 
 plaints, and to equalize by adding to or taking from the valuation of all 
 personal property, moneys and credits within the county ; and if during the 
 time of collecting taxes upon the property so equalized any obvious errors 
 be discovered in the assessment of any personal property, or if the board of 
 equalization shall have valued any property excessively, the owner of such 
 property so assessed or equalized may, by application to the county court, 
 by proper showing, at any time before the collector closes his books, have 
 the same adjusted. It shall be tbe duty of the assessor to attend on the 
 meetings of said board and explain his assessment to said board when re- 
 quested. Act March 28, 1887, sec. 33. 
 
 Sec. 140. In the equalization of personal property the county board 
 may add to or take from the valuation of the personal property, moneys or 
 credits of any person returned by the assessor, or which may have been 
 omitted by him, or add other items to it upon such evidence as is satisfactory, 
 
 (dd) The term "appeal" herein is not used in its technical sense, but in its 
 popular signification to "invoke the aid of." Prairie County v. Matthews, 46 — 383. 
 
 The board is not a court and has no parties before it, and can render no 
 judgment, nor grant any appeal. Ih. 
 
 All that is necessary to obtain the appeal contemplated is to apply to the 
 county court for the correction of the error. Ih. 
 
 See Watson v. Camphell, 56 — 184. 
 
—62— 
 
 whether such return is made upon the oath of such person or upon the valu- 
 ation of the assessor. In the equalization of real property not previously 
 entered for taxation on the tax-books as then listed, it shall raise the valu- 
 ation of such tracts and lots of real property as in the opinion of the county 
 board has been returned below their true value in money to such price or 
 sum as it may find to be the true value thereof, agreeably to the rules pre- 
 scribed by this chapter for the valuation of real property, or may reduce the 
 valuation of such tracts or lots as in the opinion of the board have been re- 
 turned above their true value, as compared with the average valuation of the 
 real property of such county, having due regard to their relative situation, 
 quality of soil, improvement and natural and artificial advantages possessed 
 bv each tract or lot. For the purpose of this equalization said board, or any 
 member thereof, shall have free access to the county records of the county, 
 and it is made their duty to carefully examine said records in making their 
 investigations for the purpose of equalizing the said assessment. 
 
 Sec. 141. The clerk of the county court shall keep an accurate journal 
 or record of the proceedings of said board. 
 
 Sec. 142. In case a vacancy should occur in said board, the governor 
 shall fill the same by appointment. Act March 31, 1883, sec. 83. 
 
 REAL ESTATE. 
 
 Sec. 143. The county board of equalization shall meet on the second 
 Monday in September, in the year eighteen hundred and eighty-seven, and 
 every second year thereafter, at the office of the clerk of the county court, 
 and each member of said board shall take an oath to fearlessly, impartially 
 and faithfully equalize the value of the property assessed. Act March 28, 
 1887, sec. 34. 
 
 Sec. ]44. The clerk shall lay before said board the returns of the 
 real property made by the assessor, and said board shall immediately pro- 
 ceed to equalize the valuation of such real property, so that each tract or 
 lot shall be entered upon the tax-books at its true value in money, and for 
 Ihis purpose shall observe the following rules: 
 
 First. It shall raise the valuation of such tracts and lots of real prop- 
 erty as in the opinion of the board have been returned below their true value 
 to such price or sum as may be deemed to be the true value thereof, agree- 
 
—63— 
 
 ably to the requirements of this chapter in regard to the valuation of real 
 property. Said board may actually enter upon and view property when they 
 are not fully satisfied of its true value. 
 
 Second. It may reduce the valuation of such tracts or lots as in the 
 opinion of the board have been returned above their true value^ as compared 
 with the average valuation of the real property of such county, having due 
 regard to the relative situation, quality of soil, improvements and natural 
 and artificial advantages. 
 
 Sec. 145. The clerk of the county court shall receive the sum of three 
 dollars per day for each day said board remains in session. Act March 31, 
 -1883, sec. 84. 
 
 DUTIES OF CLERKS OF COUNTY COURTS IN ABSTRACTING REAL ESTATE. 
 
 Sec. 146. The clerks of the county court of each county shall on or 
 before the first Monday in June next, and at the same time every second 
 year thereafter, make out and deliver to the assessor of each county an 
 abstract containing a description of each tract of land situated in his county, 
 with the name of the owner, if known, and the number of acres or quantity 
 of land contained therein, as the same shall appear from the books of his 
 office, and he shall commence the same in the lowest number in township 
 and range in his county, and in the. northeast corner in each township, and 
 shall proceed numerically with all the sections, townships, and ranges in his 
 county first, setting down all the sub-divisions of each section as they belong 
 to different individuals, or the Avhole section together, if owned by one 
 person and not divided on account of parcels being of different value. Act 
 March 28, 1887, sec. 35'. 
 
 Sec. 14T. It shall be the duty of the county clerks of the several coun- 
 ties in this state, to furnish annually the assessors of their respective coun- 
 ties with the necessary blank lists for the assessment of personal property as 
 now required by sections 44, 48 and 49. 
 
 Sec. 148. The expenses of furnishing the lists provided for in the 
 preceding section shall be allowed and paid by the county court as is now 
 provided by laAV for payment of county ordinary expenses. Act April 9, 
 1891. 
 
—64— 
 
 Sec. 149. Lands of the United States or of the state, or lands other- 
 wise exempt from taxation, shall be entered upon such abstract in the name 
 of the owner. 
 
 Sec. 150. In case of real estate situate in any city or town, such clerk 
 of the county shall proceed according to the plan or plat thereof, commenc- 
 ing with the lowest number of the block and lot or other sub-division, and 
 proceed numerically with all the lots in a block, and all the blocks in a city 
 or town, until completed, but no failure to observe any of these requirements 
 shall be held to vitiate any assessment if the land be so described as to be 
 identified. 
 
 Sec. 151. To facilitate the assessment and collection of taxes, the. 
 county court of each county shall, if not already done, procure and keep a 
 land book or books of maps of all the townships or fractional townships in 
 the county, which book shall be well bound, and shall be deposited in the 
 office of the clerk of the county court, and shall also procure a list of the 
 lands owned by the United States and by this state in their respective 
 counties. 
 
 Sec. 152. No allowance shall be made to the clerk of the county court 
 for making such abstract, unless such abstract embraces every acre of land 
 situate in his county as shown by the maps of the townships in his county, 
 if there be such. Act March 31, 1883, sec. 85. 
 
 WHEN TO ABSTRACT REAL PROPERTY TO THE AUDITOR. 
 
 Sec. 153. The clerks of the county courts shall, on or before the 
 second Monday in December next, and every second year thereafter, make 
 out and transmit to the auditor of state an abstract of the real property in 
 each township in his county, in which he shall set forth : 
 
 First. The number of acres exclusive of town or city lots returned by 
 the assessor, of his county, with such additions as may have been made 
 thereto. 
 
 Second. The aggregate value of such real property, other than town 
 or city lots, as returned by the assessor of his county, inclusive of such addi- 
 tions as shall have been made thereto. 
 
 Third. The number and value of all city and town lots. Act March 
 28, 1887, sec. 36. 
 
—65— 
 
 TAX-BOOKS AND EXTENSION OF TAXES. 
 
 Sec. 15-J:. The clerk of the county court shall make out in books pre- 
 pared for that purpose, in such manner as the auditor of state shall pre- 
 scribe, a complete list or schedule of all the taxable property in his county, 
 and the value thereof, as equalized, and arranged in. the following form: 
 
 Each separate tract of real property in each congressional township in 
 his county, other than town or city property, shall l^e contained in a line, 
 or lines, opposite the names of owner or owners, arranged in numerical order. 
 
 Each separate lot or tract of real property in each city or town shall be 
 set do^vn in a line, or lines, opposite the names of the owner or owners, ar- 
 ranged in numerical order. 
 
 The aggregate value of personal property, moneys, credits, investments 
 in bonds, stocks, joint stock companies or otherwise, of each person, com- 
 pany or corporation, within each congressional township, shall be placed in a 
 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 dis- 
 trict 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, village or city shall be entered in, 
 another list in alphabetical order. Act March 31, 1883, sec. 87. 
 
 The clerk shall make proper entries to show whether any particular tax- 
 payer is of the white or colored race, or a corporation. Act April 19, 1895. 
 
 Sec. 155. The county clerks of the counties in the state having two 
 judicial districts shall prepare in the manner now prescribed by law a set 
 of tax-books for each district ; and the law governing the preparation, use 
 and care of the said set of tax-books, shall be the same as the law now is 
 regulating tax-books. Act April 4, 1887. 
 
 Sec. 156. The clerk of the county court shall, after receiving state^ 
 ments of the rates and sums of money to be levied for the current year from 
 the auditor of state, and from such other officers and authorities as shall be 
 legally empowered to determine the rates or amount of taxes to be levied 
 for the various purposes authorized by law, forthwith determine the sums to 
 b€ levied upon each tract or lot of real property in his county, adding the 
 taxes of any previous year or years that may have been omitted, and upon 
 
—66— 
 
 tlie amount of personal property, moneys and credits listed in his county 
 in the name of each person, company or corporation, which shall be assessed 
 equally on all real and personal property subject to such taxes. 
 
 Sec. 15T. It shall be the duty of the county clerk to add each tax-book 
 delivered to the collector, making the separate columns of values when added 
 together amount to the sum of the column of total values when added up; 
 and at the end of the tax-book to recapitulate the additions of each page, 
 so as to make the same prove itself to be correct, according to the form to be 
 furnished by the auditor. 
 
 Sec. 158. In all cases where any clerk of the county court, by inad- 
 vertence or mistake, shall have iix any year omitted or shall hereafter omit to 
 enter on the l^ooks of his county any lands or lots, or parts of lots, situate 
 in his county subject to taxation, it shall be his duty to enter the same on 
 the tax-books of the next succeeding year, and to add to the taxes of the 
 current year the simple taxes of each and every preceding year in which 
 such lands or lots shall ha^e so escaped taxation. 
 
 Sec. 159. When for any cause the taxes in any county, for any year, 
 shall not be collected, the same shall be charged on the tax-books for the 
 next year and collected by the same officers and in the same manner as the 
 taxes of that year. 
 
 Sec. 160. In all cases where practicable, and the land is owned by one 
 person, or one or more persons jointly, description of lands, both on the 
 tax-books and delinquent lists, shall be in tracts not less than one hundred 
 and sixty acres. 
 
 Sec. 161. The clerk of the county court shall mark opposite every 
 tract, town or city lot that may have been heretofore forfeited to the state 
 for the non-payment of taxes the word ^^forfeited,^' and on such tract, town 
 or city lot there shall not be charged any taxes unless the commissioner of 
 state lands shall officially advise such clerk of the county court that the same 
 is or has becomo subject to taxation, and in that event the same taxes shall 
 l)e charged and collected thereon as are or may be allowed by law. The 
 several assessors in the several counties shall assess all the lands or lots, or 
 parts thereof, that may appear on the plats or lists furnished them, and if 
 auy .clerk of the county court shall have lost, or if the records of his office 
 shall not contain, a list of the lands forfeited to tlie state within his county, 
 
—67— 
 
 he shall certify that fact to the commissioner of state lands and said com- 
 missioner of state lands shall forthwith furnish said clerk with such list. 
 Act March 31, 1883, sees. 88-93. 
 
 Sec. 162. That hereafter the county clerk shall furnish the collector 
 of taxes, thirty days before the collector shall begin to collect taxes, with a 
 complete list of all delinquent lands in the county, showing the names of 
 the owners at the time same was forfeited, and describing the lands ac- 
 curately. It is hereby made the duty of the collector to post up in three con- 
 spicuous places at each collecting precinct, a printed copy of said delinquent 
 list of lands. It is hereby made the duty of said collector to notify each tax- 
 payer ayIio desires to jDay taxes on lands heretofore forfeited to the state, 
 through mistake or otherwise, of said forfeiture. That this act shall not 
 repeal any law on this subject and that this act shall take effect from and 
 after its passage. Act May 8, 1899. 
 
 Sec. 163. The clerk of the county court of each county shall, on or 
 before the first Monday in January in each year, make out and deliver the 
 tax-books of liis county to the collector, with his (ee) warrant thereunto at- 
 tached, under his hand and the seal of his office, authorizing said collector 
 to collect such taxes. The collector shall give duplicate receipts for the 
 tax-books, in which the amoimt of the different taxes shall be separately 
 stated, and tlie county clerk shall forward one of said receipts to the auditor 
 of state. Act March 28, 1887, sec. 37. 
 
 (ee) Collector's warrant may be in the following form: 
 The State of Arkansas, 
 
 To the collector of comity. Greeting: 
 
 You are hereby authorized and commanded to collect of the several persons 
 
 named in the annexed tax-book of county, for the year 18 — , the per capita 
 
 tax, and the tax on lands, personal property, money and credits wherewith each 
 stands assessed; and if, after the time allowed by law for the payment of such 
 taxes, any shall remain unpaid, then you are commanded to levy and make such 
 unpaid per capita tax, and tax on personal property, money and credits, with 
 costs, out of the goods and chattels of the persons charged therewith, and the 
 taxes unpaid on real property out of such real property, in the manner and 
 within the time required by law. 
 
 And you are further commanded to account and pay to the proper officers 
 the amounts by you collected, in the manner and within the time required 
 by law. 
 
 In testimony whereof, I, , clerk of the county court of county, 
 
 have hereto set my hand and the seal of said court, this, the day of 
 
 -, 18—. , Clerk. 
 
 See Sanders v. Simmons, 30 — 277. 
 
 Warrant directed to the sheriff instead of collector is not invalid when 
 sheriff is also collector. Keith v. Freeman, 43 — 296. 
 
—68— 
 
 Sec. 164. The tax-books delivered to the collector shall be a public 
 record, and at the expiration of his term of office they shall be delivered to 
 and deposited in the office of the county clerk, there to be preserved as other 
 records of the county. Act March 31, 1883, sec. 95. 
 
 Sec. 165. The clerk of the county court shall make out and transmit 
 to the auditor of state on or before the first Monday in January, annually, 
 a statement of the aggregate value of the taxable property in his county, 
 and of the total amount of taxes for all purposes assessed thereon for that 
 year, and at the same time he shall make out and transmit to the auditor 
 of state an abstract of the number and value of each of the enumerated arti- 
 cles, the value of merchandise and of manufacturing stock, and the value 
 of other personal property, moneys, credits, investments in bonds, stock, 
 joint stock companies or otherwise, and the value of all other personal prop- 
 erty, as returned by the assessor, or as fixed by the county board of equaliza- 
 tion. Such abstract shall be made out in such form as the auditor shall 
 prescribe. Act March 28, 1887, sec. 38. 
 
 Sec. 166. If any person required to list property for taxation shall 
 have been prevented by sickness or absence from giving to the assessor the 
 list of such property, as by this chapter prescribed, such person, or his agent 
 having charge of such property, may, at any time before the making out of 
 the tax-books by the clerk of the county court, make out and deliver to the 
 assessor of the county a statement of the same, as required by this chapter, 
 and the assessor shall, in such case, make an entry thereof in the returns of 
 the proper city, town, ward or school district, and correct the item or items 
 in said return made by him, as the case may require, but no such statement 
 shall be received by the assessor from any person who shall have refused or 
 neglected to make oath to his statement when required by the assessor under 
 the provisions of this chapter, nor from any person unless he shall have first 
 made and filed with the clerk of the county court an affidavit that the person 
 required to list the same was absent from his county without design to avoid 
 listing his property, or was prevented by sickness from giving to the assessor 
 the required statement when called upon for that purpose. 
 
 Sec. 167. The clerk of the county court shall, from time to time, cor- 
 rect any errors which he may discover in the names of the owners, in the de- 
 scription or quantity of any tract or lot contained in the list of real property 
 
—69— 
 
 in his county, but in no case shall he make any reduction in the vahiation of 
 any tract or lot of real property, except such as shall have been ordered by 
 the county board of equalization in conformity with the provisions of this 
 chapter. 
 
 auditor's duty. 
 
 Sec. 108. The auditor of state shall, from time to time, prepare and 
 transmit to the several clerks of the county courts such assessor's blank- 
 books and instructions as shall by law be necessary to carry into effect the 
 provisions of this chapter. The expense of procuring such assessor's blank- 
 books as are required by the provisions of this chapter shall be paid out of 
 the state treasury upon the warrant of the auditor. Act March 31, 1883, 
 sees. 97-99, as amended by Act of April 9, 1891. 
 
 Sec. 169. The auditor shall, on or l)efore the first Monday in October, 
 annually, give notice to such clerks of the county courts of the rates per 
 centum required by the general assembly to be levied for the payment of 
 principal and interest of the public debt, for the support of common schools, 
 for defraying the expenses of the state government, and for such other pur- 
 poses as shall be prescribed by law, which rates of per centum shall be by 
 tlie county clerks levied upon the taxable property contained in the tax- 
 ])ooks of their respective counties. Act Alarcli 28, 1887, sec. 39. 
 
 LIEN FOR TAXES AVHE^^ ATTACHES. 
 
 Sec. 170. Taxes assessed upon real and personal property shall bind 
 t]ie same and be entitled to preferences over all Judgments, executions, in- 
 cumbrances or liens whensoever created, and all taxes assessed shall be a lien 
 upon and bind the property assessed from the first Monday in June to the 
 year in wliich the assessment shall be made, and shall continue until such 
 taxes, with any penalty that may accrue thereon, shall be paid; provided, 
 as lietween grantor and grantee said lien shall not attach until the first 
 Monday in December in eacli year (ff). Act March 28, 1887, sec. 40. 
 
 (ff) See Crowell v. Packard, 35 — 348. 
 
 Taxes are a lien on personal property and follow it into whosoever hands 
 it goes. Bridewell v. Morton, 46 — 73. 
 
 But the lien only extends to that particular class. lb. 
 Agents' lien for taxes, see Woodall v. Delatour, 43 — 521. 
 
—70— 
 
 Sec. 171. No property shall be exempt from sale or distress for taxes 
 due thereon. 
 
 Sec. 172. It shall not be necessary to the validity of an assessment 
 or of a sale of land for taxes that it be assessed to its true owner, but the 
 taxes shall be a charge upon the real and personal i)roperty taxed, and, when 
 sold, shall vest the title in the ])urchascr without regard to who owned the 
 land or other property when assessed or when sold, and the personal property 
 of any deceased person shall be liable in the hands of any executor or 
 administrator for any tax due on the same by any testator or intestate. 
 
 COLLECTOR. 
 
 • 
 
 Sec. 173. The sheriff of each county shall be, r.r-officiu. collector of all 
 taxes of his county until otherwise provided (gg), and, after giving bond, 
 as hereinafter prescribed in this chapter, and upon receiving the tax-books 
 of his county, he shall proceed to collect the same according to law. 
 
 Sec. 174. Each collector may appoint one or more deputies to assist 
 him in the collection of taxes, and shall take such bond and security from 
 the person appointed as he deems necessary for his indemnity, and shall in 
 all cases be liable for the proceedings and misconduct of his deputies. 
 
 Sec. 175. Each sheriff, before entering upon his duties as collector of 
 taxes, shall give hond and security (hh) to the state, which bond shall be in 
 duplicate and approved by the county court, (ii) or the judge thereof in vaca- 
 tion; but any person may, when he deems the security on said bond insuffi- 
 cient, appeal to the circuit court of the proper county, if in session, if not, to 
 the circuit judge in vacation, from the order of the county court, or act of the 
 county judge in vacation, approving such bond, and if, upon such appeal^ 
 the court or judge finds the bond to be sufficient, such court or judge shall 
 approve it, but if, upon such appeal, it is found to ])e insufficient, the court 
 or judge shall order a new bond, or additional security to be given, as 
 may be deemed proper and right, and the same shall be subject to the ap- 
 proval of said circuit judge or court. A ct Marvh 9, 1899. 
 
 Sec. 176. Said collector's bond shall be conditioned for the faithful 
 performance of the duties of his office, and for well and truly accounting for 
 
 (gg) See Falconer v. Shores. 37 — 386. 
 (hh) See Secs. 5403. 5404. 
 
 (ii) See Bosely v. Woodruff County Court, 28—306. 
 
and 23aying over all moneys collected by him by virtue of his office ; and his 
 term of office as collector shall not expire until his successor is (lualified. 
 Act March 31, 1883, sec. 101-103. 
 
 Sec. 177. The bond of the collector shall l)c approved as prescril)ed in 
 this chapter, and shall be in amount greater by one-fotirtli tlian tlie aggre- 
 gate amount of taxes to be collected l)y such collector, one copy of whicli 
 shall be forwarded by the clerk of the county court to the auditor of state, 
 the other filed with the recorder of the count}', to be l)y him recorded. 
 Act March 31, 1885. 
 
 Sec. 178. If the sheriff of any county should fail to give the collector's 
 bond as herein provided before the first ^NFonday in December of each year, 
 the clerk of the county court shall immediately notify the governor, and 
 some competent person having the requisite (jualifications shall l)e a])p()inred 
 by the governor to perform the duties of collector, and the persons so ap- 
 pointed shall in all things comply with the provisions of the law. regulating 
 and governing collectors, and when so appointed, full faith and credit shall 
 be given to all his acts as such (jj). Act Fehriiari/ 9, 1893. 
 
 Sec. 179. The person so appointed collector of revenue of such county 
 shall qualify and give the bond required by law within ten days after he is 
 notified of his appointment. If he should fail to give such bond, the gov- 
 ernor shall appoint some other person. 
 
 Sec. 180. The person so appointed and qualifying, and giving such 
 bond, shall possess all the powers and l)e subject to the provisions of law in 
 regard to the duties of the office of collector of revenue as apply to othtir 
 cases. He shall hold the office until the next general election, and until his 
 successor is elected and qualified. Act February 25, 1875, sees. 1 and 2. 
 
 Sec. 181. In the event of the death, removal or disability of the per- 
 son appointed under the j^rcceding sections to perform the duties of col- 
 lector, the clerk of the county court shall immediately inform the governor, 
 who shall appoint some couipetent person having tlie requisite qualifications 
 under the constitution and laws of this state, who shall in all things com- 
 ply with the provisions of the laws regulating and governing collectors, and 
 when so appointed, full faith and credit shall be given to his acts as such. 
 
 (jj) See Falconer v. Shores, 37 — 386; Alston v. Falconer. 42 — 114; Elsey v. 
 Falconer, lb., 117. 
 
And if from any cause there shall be no collector of taxes in any county of 
 this state, after the expiration of fifteen days from the time fixed by law 
 for such collection to commence, in any year, any taxpayer of such county, 
 resident or non-resident, may at any time before the time fixed by law for 
 the regular collections to close, pay the amount of the state taxes, and of the 
 general county taxes, poll taxes, district school taxes, taxes levied to pay 
 interest on bonds issued, or to be issued, by a county, city or town in compro- 
 mise of indebtedness existing at the adoption of the constitution of 1874, 
 road taxes, levee taxes and municipal taxes directly into the state treasury, 
 and the receipt of the treasurer of the state therefor shall be as effective for 
 all purposes as if made by a county collector. Provided, it shall be the duty 
 of the county clerk, in the event of such vacancy in the office of collector for 
 fifteen days after the time fixed by law for the collection of taxes to com- 
 mence, to deliver to the treasurer of the state the regular tax-books made 
 for the collector for the collection of the taxes above specified as due and 
 payable, which shall be receipted for by the treasurer of the state in the same 
 manner as required by law of collectors, and the collection of the above 
 specified taxes in such county shall proceed by the treasurer of the state, 
 or his special deputy, in all respects, save that the treasurer of state shall be 
 responsible upon -his official bond as treasurer of state for such collection, 
 as is now or may hereafter be required by law when made by the tax col- 
 lectors, including settlement w^ith the state, count}^, school district, local 
 boards, cities and towns, publication and retut-a of delinquent lists, accrual 
 of penalties, and distraint and sale for taxes as may be hereby collected, and 
 the special deputy of the treasurer of state shall receive the same compensa- 
 tion for making such collections, and shall settle with and pay over to the 
 same officers, state and county, the revenue due them, respectively, in the 
 same manner as is now or may hereafter be required by law of collectors of 
 revenue. Act April 6, 1889. 
 
 Sec. 182. In case of vacancy in the office of collector from any cause, 
 except as mentioned in sections 178 and 181, if such vacancy should occur 
 more than six months before the next general election, such vacancy shall be 
 filled by special election, and if such vacancy shall occur less than six 
 iiioiitlis before the next "-(Mioral election, such vacancy shall be filled by ap- 
 
—78- 
 
 pointment by the governor. The person so elected or appointed shall qualify 
 within fifteen days after notice of his election or appointment. 
 
 Sec. 183. In case of failure of the sheriff to give bond as provided in 
 section ITS, or in case of vacanc}^, as provided in section 182, it shall be the 
 duty of the clerk of the county court immediately to notify the governor of 
 such failure or vacanc}', as the case may be, affixing to sucli notice his certifi- 
 cate and seal of office. 
 
 Sec. 184. The governor may, by proclamation, extend the time "when 
 the penalty shall attach for making distraint returning delinquent list, 
 advertising and selling delinquent lands, making settlement and paying over 
 the revenue, and for the performance of any other duty by the collectors," 
 so that the taxpayer may have the same time to pay the taxes, and- the col- 
 lector have the same time to perform the duties of his office, as allowed by 
 law in case such failure or vacancy had not occurred. The governor shall, 
 in such proclamation, fix the time for the performance of the acts men- 
 tioned in this section; a copy thereof shall be filed in the office of the clerk of 
 the county court, and recorded in the records of such court by the clerk. 
 Such proclamation shall be published in some newspaper in such county 
 for two weeks, if one be published therein, and all acts and duties performed 
 in the time fixed in such proclamation shall be as valid and binding as if 
 performed in the time fixed by the general law. Act February 25, 1875, 
 sees. 3-5. 
 
 Sec. 185. Whenever any collector dies after he has received the tax- 
 books for any year, and before he has collected the taxes charged therein, 
 his legal representatives shall hand over at once to his successor, as soon as 
 he is appointed and qualified, the tax-books, and pay over at once all moneys, 
 less his commission, which have been collected by the deceased collector 
 from all sources, and then in his hands. 
 
 Sec. 186. The new collector shall execute receipts in triplicate, to be 
 attested by the clerk of the county court, for the tax-books so delivered, and 
 showing the amount already collected upon the same, and the amount un- 
 collected ; also receipts in triplicate for the amount of taxes collected by the 
 deceased collector from all sources, and paid over to him hy the executor or 
 administrator, one of each of which receipts shall be certified by the clerk to 
 the auditor of state, who shall thereupon charge the new collector with the 
 
—74— 
 
 l)alanco of the state ta.xes due on the tax-book, and the amount paid over 
 to him by the executor or administrator of the deceased collector ; and 
 another shall be filed with the count\^ clerk^ who shall thereupon charge the 
 new collector with the Ijalance of taxes due on the tax-books, and with the 
 amount paid over ])y such executor or administrator, and the third shall be 
 given to the executor or administrator of the deceased collector. 
 
 Sec. 187. Any collector who shall resign, or be removed or disqual- 
 ified, shall pay over all moneys which may be in his hands due the state, 
 county, city or town, or school district, to his successor in office, and take 
 duplicate receipts therefor, one of which receipts shall be filed with the clerk 
 of the county court, and the other retained by the collector, and the county 
 clerk shall certify to the auditor of the state the amount of such receipt, 
 and it shall be the duty of the collector charged therewith to pay the same 
 into the treasury in the same manner and at the same time as regular rev- 
 enues are to be paid. 
 
 Sec. 188. In the receipt mentioned in section 187, it shall be speci- 
 fied particularly on what account the moneys mentioned were received, 
 whether from taxes or from other sources. Act March 31, 1883, sees. 
 107-110. 
 
 NOTICE OF COLLECTiOX OF TAXES. 
 
 Sec. 189. The collectors shall cause printed notices to be posted in 
 three public places in each township, town or city throughout the county, 
 one of which shall be at the place of holding elections in such township, 
 town or city, and published in some newspaper published in the county, if 
 any there be, stating on what day the collector or his deputy will attend at 
 the places of holding elections, in each township, town or city, which day 
 shall not be prior to the first Monday in January of each year, but as soon 
 thereafter as practicable, for the purpose of receiving taxes. The collector 
 or his deputy shall attend, for the purpose aforesaid, on the day and at the 
 place named in such notice, and thereafter shall attend at his office at the 
 county seat from the tenth day of April of each year, to receive taxes from 
 persons wishing to pay the same (kk). Act March •38, 1887, see. 41. 
 
 (kk) See Cossart v. 8pence, 23—374; Hare v. Carnall, 39—196. 
 
—75— 
 
 PUNDS RECEIVABLE FOR TAXES. 
 
 Sec. 190. The tax levied to pay the interest on the public (lel)t sliall 
 be collected in the United States currency and paid into the state treasury 
 in the currency collected. 
 
 Sec. 191. The collector shall receive county warrants in ])ayuient of 
 county taxes (11) ; the orders or warrants that may be payable on presenta- 
 tion of any town, city or school district for their respective taxes, and the 
 state treasurer's certificates of indebtedness, of date not prior to July 23, 
 1868, for state taxes, levied to defray the general exp3nses of the state 
 (mm). Provided, this section shall not be so construed as to compel the ac- 
 ceptance of any order or warrant that by the laws of this state was required 
 to be funded. 
 
 Sec. 192. The collector of revenue shall pay into tlie state and county 
 treasury, in kind, all money collected by him, whether specie. United States 
 paper currency, national bank notes, silver or gold certificates, warrants or 
 scrip, as authorized by law to be received, and every collector or other officer 
 who shall fail to comply with the provisions of this section shall be fined one 
 hundred dollars for each violation, and be held liable on his ofiicial ])ond for 
 the difference in value l)etween the funds received and those paid, and shall 
 not be eligible to hold any office of trust in this state (nn). 
 
 Sec. 193. Any collector of any county, city or town in this state who 
 shall return any person, personal property or real estate delinquent, by whom 
 or upon which taxes have been paid, or shall advertise for sale, offer to sell or 
 sell any property, real or personal, upon winch the taxes have l^een paid for 
 the year for which the same shall be returned delinquent, advertised, offered 
 for sale or sold, shall forfeit and pay to the owner of sucli property, or any 
 other person interested therein, or who may be injured thereby, a sum equal 
 to double the taxes, penalty and costs charged on said personal property or 
 land, together witli such actual damages as may have been sustained, and 
 for any sum so recovered such officer and his sureties shall l)e liable on his 
 official bond. Act March 31, 1883, sees. 112-114. 
 
 (11) See Daniel v. Askew, 36—487; Lusk v. Perkins, 48 — 238; Crudup v. 
 Ramsey, 54 — 168. 
 
 (mm) See English v. Oliver, 28—317. 
 
 (nn) See Askew v. Columhia County, 32 — 270. 
 
Sec. 194. No collector or deputy collector shall, either directly or in- 
 directly, contract for or purchase any orders or warrants issued by the 
 county of which he is collector, or any state warrants, or town orders, or 
 the orders or warrants of any city, town or other body politic for which he 
 is the collector of taxes, at any discount whatever upon the sum due on such 
 orders or warrants ; and, if any collector or deputy collector, directly or in- 
 directly, contracts for, purchases or procures any such orders or warrants 
 at any discount whatever upon the sum for which the same are respectively 
 issued, he shall not be allowed, on settlement, the amount of said warrants 
 or orders, or any part thereof, and shall also forfeit the whole amount due 
 on such warrants or orders and the sum of one hundred dollars for each 
 and every breach of the provisions of this section, to be recovered in a civil 
 action at the suit of the state for the use of the county; and the treasurer 
 of the state, and every person or officer to whom the county collector of any 
 county is required to return the state, county, city, town, village, school or 
 road tax, is prohibited from receiving from any collector any warrants, 
 orders or bonds in payment of taxes collected by him or his deputies, unless 
 with said warrants, orders, or bonds, said collector shall file his affidavit with 
 the treasurer of the state, or the person or officer entitled to receive said tax, 
 stating therein that all such warrants, orders and bonds were received at 
 their par value, and that he has faithfully performed his duties, as pre- 
 scribed in this act; and whoever swears falsely in such affidavit shall be 
 guilty of perjury, and, upon conviction, shall be imprisoned in the peni- 
 tentiary for not less than one nor more than three years. Act March 21, 
 1869, sec. 2. 
 
 TAX RECEIPTS. 
 
 Sec. 195. The collector, whenever any taxes are paid, shall give the 
 person paying the same a receipt therefor, dated, numbered and filled up, 
 so as to show by whom, whether white or colored, on what, and amount of 
 taxes paid, amount of land and personalt}', rate per centum, at the foot of 
 the receipts which receipt shall be prepared for the purpose, and, in case of 
 land, distinctly specifying it as it is described on the tax-books, and such 
 receipt may be in the following form, viz. : 
 
—77— 
 
 TAX RECEIPT FOR 190— 
 
 Parts of Sect'n 
 
 Section 
 
 Township 
 
 Range 
 
 Acres 
 
 lOOths 
 
 Valuation 
 
 No. 
 
 School Dis. 
 
 
 
 
 
 
 
 
 
 
 Total valuation of real property as valued on tax books 
 
 Value of person^il property as per tax books 
 
 Total valuation of real and personal property taxed $ 
 
 
 Dollars 
 
 Cts. 
 
 
 
 State Tax, 2}4 mills . 
 
 Sinking fund Tax, % mill, cur 
 
 General School Tax, 2 mills 
 
 Pension, ^ mill 
 
 Capitol, 14 mill, S. S 
 
 County General Tax mills, C. S, ... 
 Co. Debt Tax. ..mills, O. C. S. or cur... 
 
 District School Tax, S. S. 
 
 Corporation Tax, cur 
 
 Assessors' penalty, S. S 
 
 Podl Tax (*) 
 
 
 
 
 MARKS.— The holder of 
 receipt is requested to 
 mine it thoroughly, 
 should there be a mis- 
 in it, return it imme- 
 ely for correction. 
 
 Total Tax 
 
 
 
 
 "t: <u rs 2 t: 
 
 collectoe's office. 
 
 $ 
 
 County, Arkansas, , 190 
 
 Received of .. 
 
 Dollars, 
 
 Taxes for the year 190 upon the property herein described, as charged upon the tax-books. 
 
 Sheriff and Ex-Ofiicio Collector of Taxes for County, Arkansas. 
 
 (*) As to poll tax receipts, see Sees. 2605-2612. 
 
—78— 
 
 Sec. 19(5. The auditor of state shall prepare, and, by the first Monday 
 in Xoveml)er in each year, furnish to the collectors of the respective counties 
 a sufficient number of blank forms, contained in a well-bound book, for the 
 record of tax receipts, to be issued l)y such collectors, and said blanks may be 
 
 in the following form: 
 
 KECOKD OF TAX RECEIPTS. 
 
 Issued by 
 
 Arkansas, for the ve:ir 190 
 
 Collector of 'I'lixes for. 
 
 ...County, 
 
 Am'ts bro' 
 forward 
 
 c 
 
 Sec. 19T. Each collector shall enter in said book the date of each tax 
 receipt bv him issued, the name of the person paying the taxes, whether the 
 person belongs to white or colored race, distinctly specifying each tract of 
 land, town or city lot as it is described in the tax receipt as taken from the 
 tax-book, the valuation of such real estate, the valuation of such personal 
 property, and the name of the township in which such personal property is 
 situated, total valuation of real and personal property, the amount of taxes 
 paid on account of state, county, school and city or town, respectively, and 
 total amount of taxes paid by such person. 
 
 Sec. 198. Said entry shall be made at the time of issuing the receipt, 
 and the aggregate of such receipt sliall be added up on each page, and car- 
 ried forward to the next page, and so on, so that the amount collected can 
 be seen at any time by an inspection of such book. 
 
-79- 
 
 Sec. 199. The collector shall, at the time such entry is made, enter 
 upon the margin of the tax-l)ook, opposite the property paid on, the page of 
 the record book of tax receipts, and where such entry is made therein. 
 
 Sec. 200. Each collector shall also enter in 'said book, in immediate 
 connection with said other entries, the amount of his payment of taxes to 
 the state and county treasurers, respectively, with the date of such pay- 
 ments, so that it can be seen by reference to said book whether the pay- 
 ments made to the state and county treasurers embraced all he had collected, 
 less his commissions. Said book shall at all times be subject to the inspec- 
 tion of any state or county officer, or of any citizen of the state. 
 
 Sec. 201, If any collector shall fail to keep such book, or to make the 
 entries at the time and in the manner as in tliis act prescribed, or shall 
 make any false entry therein, or shall refuse to permit any person entitled 
 thereto to examine said book, or shall fail to preserve such book and deliver 
 the same to the coimty clerk at the time herein prescribed, he shall be guilty 
 of a misdemeanor, and, upon conviction, fined in any sum not more than 
 five hundred dollars, and be removed from office. 
 
 Sec. 202. The expense of printing and binding said book shall be paid 
 for out of the state treasury. 
 
 Sec. 203. The book of record of tax receipts by sections 196, 197, 198, 
 199 and 200, required to be kept by tlie collectors of the respective counties 
 of this state, whether filled up or not, shall at the time of making his final 
 settlement with the county clerk, as in this act prescribed, be delivered by 
 the collector to the clerk of the county court, which shall be received and 
 receipted for by such clerk, and l)y him })reserved as a public record of his 
 office, and said book shall become a pu])lic record of such county, and shall be 
 evidence that the taxes have l)een paid by the respective persons upon the 
 property and at the times as therein" 'specified and entered. Art March 
 31, 1883, sees. 115-117. 
 
 COLLECTION BY DISTRAINT. 
 
 Sec. 204. At any time after tlie tenth day of April, in each year 
 after such tax may be due, the collector shall distrain sufficient goods and 
 chattels belonging to the person charged with taxes levied upon ]-)ersonal 
 property, to pay the taxes due upon the personal property of said person, 
 
—80— 
 
 and a penalty of twenty-five per centum thereon (which penalty shall be 
 collected by the collector and paid into the county school fund), and the 
 costs that may accrue, and shall immediately proceed to advertise the same 
 in three public places in the county, stating the time when, and the place 
 where, said property shall be sold. If the taxes for which property is dis- 
 trained, and costs which shall accrue thereon, are not paid before the day 
 appointed for sale, which shall not be less than ten days after taking such 
 property, the collector shall proceed to sell the same at public vendue, or so 
 much thereof as will be sufficient to pay said taxes and the cost of such 
 distress and sale ; provided, he shall not distrain any goods and chattels for 
 taxes levied on real property, except as provided in section 4. Act 
 March 28, 1887, sec. 42. 
 
 Sec. 205. If the tax upon personal property, moneys, credits, invest- 
 ments in bonds, stocks, joint stock companies or otherwise, of any person, 
 association or corporation, shall remain unpaid after the tenth day of April 
 in any year, and the collector shall be unable to find any personal property 
 of such person, association or corporation whereon to levy to make the 
 taxes then due, he shall present such account for taxes to any person who 
 may be indebted to such person, association or corporation, and demand the 
 payment thereof, and the person to whom the same shall be presented shall 
 pay over to the collector the amount of such taxes, if so much he owe, and 
 take the collector's receipt therefor, which shall be deemed and taken in all 
 courts of this state a payment on his indebtedness to the full amount ex- 
 pressed on the collector's receipt. If such person should fail or refuse, on 
 demand, to pay over the amount of such tax, if so much he owe, to the col- 
 lector, said collector shall file a statement of the amount of such tax with 
 the person so refusing, which shall operate as a garnishment upon the per- 
 son so served, and the collector shall thereupon proceed to collect such taxes 
 in the manner fixed by law in cases of garnishment. Provided, no person 
 shall be compelled to pay any debt before the same may be due, nor a greater 
 amount than he may be owing such person or corporation or association. 
 The cost of garnishment shall be paid by the party refusing to pay such 
 taxes when so requested. Act March 28, 1887, sec. 43. 
 
 Sec. 206. The collector shall be allowed the same fees for raakinfi: 
 distress and sale of goods and chattels for the payment of taxes which are 
 
—81— 
 
 now or may liercafter l)e allowed by law to sheriffs for making levy and sale 
 of property on execution, traveling fees to be computed at fifty cents for 
 each delinquent visited, without regard to the distance traveled, and the 
 collector is hereby authorized and empowered to levy on, sell the goods and 
 chattels of the person liable for taxes herein provided, in the same manner 
 and under the same restriction as goods and chattels are required to be 
 levied and sold imder execution on judgment at law, when not inconsistent 
 with the provisions of this act. Provided, no goods and chattels of any per- 
 son shall be exempt from such levy and sale. Act March 1, 1887. 
 
 Sec. 207. Said collector shall ])e allowed commission for collecting the 
 revenue as follows: For the first ten thousand dollars collected, five per 
 cent, in kind ; for all sums over ten thousand dollars and under twenty thou- 
 sand dollars collected, three per cent, in kind; for all sums over twenty 
 thousand dollars collected, two per cent, in kind. 
 
 Sec. 208. Whenever any collector shall have reason to believe that any 
 person charged- with taxes (other than those upon real estate) is about to 
 remove from the county without paying his taxes, he may at any time levy 
 and collect such taxes, with costs by distress and sale. Act March 31, 1883, 
 sees. 120, 121. 
 
 DELINQUENT LISTS OF PERSONAL PROPERTY^ ETC. 
 
 Sec. 209. The collector shall within seventy days after the tenth day 
 of April in each year make out and furnish to the county clerk a report of 
 all delinquent and insolvent taxpayers in his county, with the amount due 
 from each, which report shall be verified by the written affidavit of the 
 collector to tiie effect that he lias in person, or by his deputy, made a legal 
 demand for taxes of all delinquent taxpayers found in his county l^y going 
 to their places of abode or business and searching for something to seize 
 and sell for taxes; that the taxpayers mentioned in said report have failed 
 to pay their taxes and have no effects known to him which can l)e made to 
 pay the same, and that he has made diligent inquiry after such of said 
 delinquents as have not been found and that he has been unable to find 
 them in his county and that they have no effects known to him which can be 
 made to pay their taxes. Separate lists of such delinquents shall be made 
 for each school district and for each city or town and the county clerk shall 
 
 6 
 
-82— 
 
 forthwith cause said delinquent list to be published weekly for two weeks in 
 some newspaper of the county if any be published therein, if not, in some 
 newspaper nearest to said county ]iaving a circulation in such county. He 
 shall also keep posted up in or about his office such delinquent lists for one 
 year. The county clerk for furnishing said delinquent list, sliall l)e allowed 
 two cents per name and the party publishing the same shall be allowed five 
 cents per name, to be paid in the same manner as is now provided l)y law for 
 furnishing and printing the lists of delinquent lands. Act Apnl 13, 1903. 
 
 Sec. 210. The county court shall proceed to examine such report so 
 made as aforesaid, and shall allow to the collector a credit for such of the 
 taxes so rc])orted insolvent or delinquent, as satisfactorily appears to said 
 court to remain uncollected without default of the collector, and no more; 
 and a list of such allowance shall l)e made out by the county clerk and cer- 
 tified and transmitted to the auditor of state within ten days after the same 
 is approved by the county court or county judge, and the same shall be cred- 
 ited to the collector in his settlement with the auditor of state and with 
 the county clerk. 
 
 Sec. 211. In the event the county court shall not meet at the time 
 of the filing of such report, or within ten days thereafter, the collector may 
 present such report to the county judge, who shall proceed to examine the 
 same and make such allowance as to him satisfactorily appears to remain 
 uncollected without any default of the collector, and shall certify the same 
 under his hand and seal, and such allowance shall be entered of record by 
 the clerk, and tlie same proceedings shall l)e had thereon as if the same had 
 been done by the county court. 
 
 Sec. 212. Nothwithstanding such allowance, the tax collector, if pos- 
 sible, shall collect the taxes of such insolvent and delinquent taxpayers; he 
 sliall retain a copy of the list reported by him for six months, and which 
 shall be charged to him by the county clerk, and whenever he can find any 
 personal property belonging to such person, lie shall distrain and sell the 
 same, on ten days' notice, to the highest bidder for cash, and shall pay over 
 the same as other taxes collected, and the auditor of state, upon every settle- 
 ment with the collector, shall require of him a report, under oath, whether he 
 has collected taxes from any, and of which, of said delinquent taxpayers. 
 
 Sec. 213. The county court, or county judge, shall not allow to the 
 
-83— 
 
 collector a credit for the insolvent and delinquent list he reports, unless the 
 same is verified by the oath of the collector, as prescribed in section 209, 
 nor shall the same be allowed to the collector merely because he presents it 
 duly sworn to. But the county court, or county judge, shall carefully ex- 
 amine each school district and incorporated city or town list, as reported, 
 and shall scrutinize each name and amount reported insolvent, and avail 
 himself of any information by witnesses to test the accuracy of said list, and 
 shall not allow to the collector credit for the taxes of any delinquent who 
 may be ascertained to have any personal property by a sale of which to make 
 such taxes, and all of said lists for which the collector shall not be allowed as 
 a credit shall stand as a charge against such collector. 
 
 Sec. 214. Each collector, in making returns of the delinquent list of 
 personal property to the clerk of the county court, shall note on the margin 
 of said returns the county in this state to which any delinquent taxpayer 
 may have removed or resides in, with the date of his removal, if he is able 
 to ascertain such fact. The clerk of the county court shall immediately for- 
 ward to the clerk of any county of this state to which any delinquent tax- 
 payer has removed or resides in a certified statement or account of the taxes 
 so assessed and not paid, which statement or account shall specify the value 
 of the property on which such taxes were levied, and amount of the taxes 
 levied thereon, with the penalty and cost, and such collector shall proceed to 
 collect the same, in the same manner and with like authority as herein pre- 
 scril)efl for collecting delinquent taxes upon personal property, and shall 
 make return thereof to the collector of the proper county. 
 
 Sec. 215. The collector may collect at any time all delinquent per- 
 sonal property tax in his county, or that may l)e sent from another county, 
 by the sale of })roperty or otherwise, and shall make returns of the amount 
 so collected to the proper counties and officers. 
 
 Sec. 21G. The delinquent list, together with the fees allowed thereon 
 to any collector, shall be delivered to his successor, and the same shall be 
 returned to the clerk of the county court by the outgoing collector for that 
 purpose, and so on until the whole shall be collected. Provided, after said 
 list has been returned two years, the county court shall have power to strike 
 off all names of persons who, in the opinion of such court, own no property 
 
—84— 
 
 out of which the taxes due on said list can be made by sale or otherwise. 
 Act March 31, 1883, sees. 122-126. 
 
 Sec. 217. The collector shall, in the manner required by section 209 
 make out and return a list stating the amount due from each delinquent 
 officer required by law to pay to the collector the amount of revenue, penal- 
 ties and other sums by such officer received (oo). Rev. Stat., chap. 128, 
 sec. 65. 
 
 DELINQUENT LIST OF REAL ESTATE. 
 
 Sec. 218. The collector shall, by the second Monday in ]\[ay in each 
 year (pp), file with the clerk of the county court a list or lists of all such 
 taxes levied on real estate as such collector has been unable to collect, therein 
 describing the land or city or town lots on which said delinquent taxes are 
 charged as the same described on the tax-l)ooks, and the collector shall 
 attach thereto his affidavit to the correctness of such list. The clerk of the 
 county court shall carefully scrutinize said list and compare the same with 
 the tax-book and record of tax receipts, and shall strike from said list any 
 tract of land, city or town lot upon which the taxes shall have been paid, or 
 which does not appear to have been entered upon the tax-book, or that shall 
 appear from the tax-book to be exempt from taxation. Act March 28, 1887, 
 sec. 45. 
 
 Sec. 219. Xo taxes returned delinquent, as aforesaid, shall be paid 
 into the state treasury, except by the collector. It shall be the duty of the 
 clerk of the county court to add a penalty of twenty-five per centum upon all 
 taxes so returned delinquent, which penalty shall be collected in the inanner 
 provided for the collection of delinquent taxes. Act March 31, 1883, 
 sec. 127. 
 
 Sec. 220. The clerks of the several counties of this state shall cause 
 the list of the delinquent lands in their respective counties, as corrected by 
 them, 'to be published weekly for two weeks (qq), between the second Mon- 
 day in May and the second Monday in June in each year. Such list of de- 
 linquent lands shall be published in some newspaper of the county, if any 
 be published therein ; if not, in some newspaper published nearest to said 
 
 (00) See Secs. 6618. 6619, 6622. 
 
 (pp) See Hickman v. Kempner, 35 — 505. 
 
 (qq) See Pennell v. Monroe, 30 — 661. 
 
—85— 
 
 county, liavino- a circulation in such county (rr). He shall also keep 
 posted up in or about his office such (Iclinquent list for one year. Act March 
 28. 1887, sec. 46. 
 
 Sec. 221. There shall he attached to said list a notice that said de- 
 linquent lands will be sold by the county collector ; said notice shall be in 
 substance as follows (ss) : 
 
 if 
 
 DELINQUENT TAX SALES. 
 
 The lands and lots and parts of lots returned delinquent in 
 
 county for the year 18 — , together with the taxes and penalty charged 
 thereon agreeal)ly to law, are contained and described in the following list, 
 viz. : [Here insert the list with the names of the owners, as the same are 
 described on said list as taken from the tax-book.] And notice is hereby 
 given that said several tracts, lots or parts of lots, or so much thereof as 
 may be necessary to pay the taxes, penalty and cost due thereon, will be 
 sold ])y the county collector, at the courthouse in said county, on the second 
 Monday in June next, unless the said taxes, penalty and costs be paid before 
 that time ; and tbat the sale will l)e continued from day to day, until the 
 said tracts, lots and parts of lots be sold. 
 
 [Date of notice.] , 
 
 Clerk County. 
 
 The clerk of the county court shall record said list and notice in a 
 book to be by him kept for the purpose, and shall certify at the foot of said 
 record, stating in what newspaper said list was published, and the date of 
 publication, and for what length of time the same was published before the 
 second Monday in June then next ensuing, and such record, so certified, 
 shall be evidence of the facts in said list and certificate contained (tt). 
 Art March 28, 1887, sec. 47. 
 
 (rr) This section intends the first insertion to be two full weeks before 
 the day of sale. Townsend v. Martin. 55 — 192; Martin v. McDiarmids 55 — 213. 
 (ss) See Thweatt v. Black. 30 — 732. 
 
 (tt) The record alone can be looked to as evidence of the fact of publica- 
 tion. Martin v. Allard, 55 — 218. 
 
 When clerk failed to certify publication of the notice, the sale is void. It>. 
 
—86— 
 
 SALE OF DELINQUENT LANDS. 
 
 Sec. 222. The collector (uii) shall attend at the court house in his 
 county on the second Monday in June next after the publication of the 
 list, as herein prescribed (w), and shall, then and there, between the hours 
 of ten o'clock in the forenoon and five o'clock in the afternoon, proceed to 
 offer for sale each tract of land, city or town lot, for taxes, penalty and costs 
 thereon, and the person offering at such the amount of taxes, penalty and 
 costs due on the whole tract or lot for the smallest sub-division thereof shall 
 be the purchaser thereof ; and if no person shall offer or bid the amount of 
 taxes, penalty and costs due on said tract, lot or part thereof , then the col- 
 lector shall bid the same off in the name of the State of Arkansas, bidding 
 therefor the amount of taxes, penalty and costs due thereon; and, when 
 less than the whole of the tract of land or lot is sold, the part sold shall be 
 laid off in a square in the northeast corner. Act March 28, 1887, sec. 48. 
 
 Sec. 223. The collector shall continue said sale from day to day until 
 each tract of land, city or town lot, or part thereof, shall be sold. He shall 
 be allowed ten cents for each tract of land sold. 
 
 Sec. 224. The person purchasing such tract, lot, or part thereof, 
 shall forthwith pay the collector the amount of taxes, penalty and costs 
 charged thereon, and, on failure so to do, the collector shall immediately 
 offer said tract of land, town or city lot, or part thereof, again for sale, in 
 the same manner as if no such sale had been made, and, in case there should 
 be no bid when again offered, the collector shall bid the same off to the 
 state, as prescribed in this chapter; upon such tract of land, to™ or city 
 lot, or part thereof, the collector shall not consider the bid of the person 
 who bid the same off in the first instance and failed to pay therefor. 
 
 Sec. 225. When the collector shall bid the amount of taxes, penalty 
 and costs for the state, as hereinbefore provided, the state shall not be 
 required to pay the same to the collector. 
 
 Sec. 226. When the collector or his deputy, or the clerk of the 
 county court or his dejDuty, shall, neither directly or indirectly, be con- 
 
 (uu) A deputy sheriff can not hold the sale for the collector. Croivell v. 
 Barham, 57 — 195. 
 
 (vv) SeeVernon v. Nelson, 33 — 748; Allen v. Ozark Land Co., 55 — 549. 
 
—87— 
 
 cerned in the purchase of an}- tract of land, town or city lot sold for the 
 payment of taxes (ww). 
 
 Sec. 227. The clerk of the county court (xx) shall attend all snch 
 sales of delinquent lands and lots, town or city lots, or parts thereof, made 
 by the collector of the county, and shall make a record thereof in a substan- 
 tial book, therein describin<i' the several tracts of land, town or city lots, or 
 parts thereof, as the same shall be described in the advertisement aforesaid, 
 stating what part of each tract of land, town or city lot was sold, and the 
 amount of taxes, penalty and costs due thereon, and to whom sold; and he 
 shall record in a separate book, to be kept for that purpose, each tract of 
 land, town or city lot sold to the state, together with the taxes, penalty and 
 cost due thereon. Immediately after such sale the clerk of the county 
 court shall make out and certify to the auditor of state a copy of each of 
 said sale lists as recorded in said book, together with an abstract thereof 
 showing the total valuation of the property contained in each, and the total 
 amount of the taxes, penalty and costs thereon in each (yy). Act March 
 31, 1883, sees. 129-133. 
 
 Sec. 228. The collector shall make out and deliver to the purchaser 
 of any land, or town or city lot, or parts thereof sold for delinquent taxes 
 as aforesaid, a certificate of purchase, for which the collector shall receive 
 twenty-five cents to be taxed as costs of sale therein, describing the lands 
 or lots as the same were described in the notice of sale, stating therein what 
 part of such tract of land, town or city lot was sold, and the amount of 
 taxes, penalty and costs paid therefor. Such certificate shall be assignable 
 in law, and an assignment shall vest in the assignee or his legal representa- 
 tive all the right title and estate of the original purchaser (zz). Act 
 April 7, 1893. 
 
 Sec. 229. The clerk of the county court shall, immediately after the 
 sale, transfer upon the tax-books all lands sold for taxes to the name of 
 the purchaser, charging him therefor the sum of ten cents for each tract, 
 which shall be charged and paid as part of the cost of sale. 
 
 (ww) See Hare v. Carnall, 39 — 196. 
 (XX) See Cole v. Moore, 34—582. 
 (yy) See Keith v. Freeman, 43 — 296. 
 
 (zz) See Bird v. Jones, 37 — 195; Bagley v. Schoppach, 43 — 375; s. c, 47 — 72; 
 Goodrun v. Ayers, 56 — 93. 
 
—88— 
 
 IfEDEMrXION OF LAND SOLD FOIi TAXES. 
 
 See. 230. All lancb, town or eit}^ lots, or parts thereof, which may- 
 hereafter l)e sold for taxes at delinquent sale, under the laws of this state, 
 niav be redeemed at any time within two years from and after the sale 
 thereof (aaa) ; and all lands, city or town lots belonging to insane persons, 
 minors or persons in confinement, and which have been or may hereafter 
 be, sold for taxes, may l)e redeemed within two years from and after the 
 expiration of such disability (bbb). 
 
 Sec. 2>'A. AVhere any tract or portion of land, town or city lot, or 
 anv i)art thereof*, shall ])e sold for taxes, and afterward redeemed, it shall 
 be the duty of the clerk of the county court to insert a minute of such re- 
 demption on the record of lands sold for taxes, the date thereof, and by 
 whom made, and sign the same oflicially. 
 
 Sec. 232. All applications for the redemption of lands or town or city 
 lots sold to the state or to individuals for taxes shall be made to the clerk 
 of the county court of the county in wdiich the land or town or city lot was 
 sold. Act March 31, 1883, sees. 135-138. 
 
 Sec. 233. Any owner, or his agent, or any other person for the owner 
 (ccc) desiriug to redeem any land, town or city lot or part thereof sold for 
 taxes, under or by virtue of any law of this state, may, within the time 
 limited by law for such redemption, deposit with the county treasurer, upon 
 the certificate of the clerk of the county court describing such land, town or 
 city lot, an amount of money equal to the taxes for which such land, or town or 
 city lot, was sold, together with penalty and cost and the taxes subsequently 
 paid thereon by such ])erson, or those claiming under him, with interest at 
 the rate of ten per centum per aunuiu, on the whole amount so paid, and 
 the county treasurer shall, upon the })ayment of said sum, within ten days 
 
 (aaa) See Hare v. Carnall. 39 — 196; TJnveatt v. Black, 30 — 732. 
 (bbb) See Carroll v. Johnson, 41 — 59. The right of redemption is not per- 
 sonal to a minor, but may be enforced by his vendee. XeiZ v. Rozier. 49 — 551. 
 See Sims v. Cumby, 53 — 418. 
 
 The minor's right to redeem is not an estate, but only a statutory privilege 
 to defeat the tax title in a limited time. Bender v. Bean. 52 — 132. 
 See Keitn v. Freeman. 43 — 296. 
 
 (ccc) See MerHck v. Hutt. 15 — 341; Woodicard v. Campbell. 39 — 580; San- 
 ders V. Ellis, 42—215. 
 
—89- 
 
 thereafter. notify the purchaser that said sum is in the treasury and suh- 
 ject to his order (ddd). Act Fchruary 31, 1S93. 
 
 See. 234. Upon the presentation of such certificate of the clerk of 
 the county court to the county treasurer, and upon the payment of the 
 money to the treasurer as aforesaid, he shall give the person making such 
 payment duplicate receipts therefor, describing the land, town or city lot, 
 or part thereof, as the same is described in or upon the certificate of the 
 clerk of the county court aforesaid, one of which receipts shall be regis- 
 tered l)y the treasurer and immediately filed with the clerk of the county 
 court l)y the })erson receiving the same, and thereupon the clerk of the 
 county court shall forthwith cancel the sale and transfer of such land, 
 city or town lot, and such receipt when so filed shall operate as an extin- 
 guishment of all riglits, either in law or equity, conferred in any way or 
 manner [)y such sale. 
 
 Sec. 235. In all cases where such deposit shall be made within two 
 years from the time of the sale of such lands, town or city lots, or any part 
 thereof, for delinquent taxes, the clerk of the county court shall, at the 
 request of the person presenting the receipt of the county treasurer for such 
 deposit, note such fact on the back of said certificate, and sign his name 
 thereto. When any tract, town or city lot, or any portion thereof, is thus 
 redeemed, or any deposit with the county treasurer is thus made, it shall 
 be the duty of the clerk of the county court to note such redemption or 
 deposit, the date thereof, and l)y whom made, on his record of tax sales, and 
 sign his name officially thereto. 
 
 Sec. 23(). Wheu any joint tenants, tenants in common, or co- 
 parceners, shall he entitled to redeem any land or lot, or part thereof, sold 
 for taxes, and any persoii so entitled shall refuse or neglect to join in the 
 a])])lication for the certificate of redemption, or from any cause can not 
 be joined in such application, the clerk of the county court may entertain 
 the application of any one of such persons, or as many as shall join therein, 
 and may make a certificate for the redemption of such portion of said land 
 or lot, or part thereof, as the person making such application shall be en- 
 titled to redeem. 
 
 (ddd) The payment herein referred to must be in coin, or treasury notes 
 made legal tender by act of congress. Murphy v. Smith, 49 — 37. 
 See Bender v. Bean. 52 — 132. 
 See Secs. 4641 to 4655, inclusive. 
 
—90- 
 
 Sec. 237. Lands sold to the state may be redeemed within two years 
 after sale, subject to the same restrictions, conditions and regulations as 
 hereinbefore described in relation to the redemption of lands sold for 
 taxes, by the application to the clerk of the county court, and payment of 
 the same amount and penalty hereinbefore mentioned, and the taxes which 
 would have accrued thereon if such land or lot had been continued on the 
 tax-books and the taxes extended to the county treasurer, and tlie amount 
 due the state shall be paid by the county treasurer to the county collector, 
 who shall give duplicate receipts therefor, stating in said receipts the 
 amount belonging to each fund separately, one of which shall ])e immedi- 
 ately forwarded by the treasurer to the auditor, and the other to the clerk 
 of the county court, who shall make quarterly reports to the auditor of the 
 amounts due the state on account of such redemption of any land sold to 
 the state as herein provided. It shall be the duty of the clerk of the county 
 court to make a note thereof on the record book of such sale provided for 
 in this act. 
 
 TAX DEEDS. 
 
 Sec. 238. At any time after the lapse of two years from the time of 
 sale of any tract or lot of land for taxes, if the same shall remain unre- 
 deemed, the clerk of the county court, on production of the certificate of 
 purchase, shall execute and deliver to the purchaser, liis heirs or assigns, a 
 deed of conveyance for the tract or lot described in such certificate. In 
 case the certificate of purchase has been assigned, the clerk of the county 
 court shall briefly recite the fact in tlie deed. The deed so made by the 
 clerk of the county court shall l)e acknowledged and recorded in the same 
 manner that other deeds and conveyances of real estate are required to be 
 acknowledged by the laws of this state, and shall be substantially in the 
 following form, viz. (eee) : 
 
 Know all men by these presents, that, whereas, the following described 
 
 property [here describe the land sold], situate in the county of and 
 
 (eee) See Pettus v. Wallace, 29 — 476; Pack v. Crawford. lb.. 489; Spain v. 
 Johnson, 31 — 314; Jacks v. Dyer, Ih.. 334; Montgomery v. Birge. lb.. 491; Crane 
 V. Field, 30 — 579. 
 
 As to what defects in description of the land assessed will render deed 
 void, see Hershey v. Thompson, 50 — 484; Kelly v. Salinger, 53 — 132; Cocks v. 
 Simmons, 55 — 104. 
 
 A tax deed which recites the sale in the body and for a gross sum of several 
 sections of land, severally assessed, is void. Cocks v. Simmons, 55 — 104, 
 
—91— 
 
 State of Arkansas, was subject to taxation for the year (or years) A. D. 
 18 — ; and, whereas, the taxes assessed on said real property for the year 
 (or years) aforesaid remained due and unpaid at the date of the sale here- 
 inafter named ; and, whereas, the collector of the revenue of tlie said county 
 
 did, on the day of , A. D. 18 — , by virtue of the authority in 
 
 him vested by law, at the sale begun and pu])licly lield on the second Mon- 
 day in June, A. D. 18 — , expose to pul)lic sale at the court house in the 
 county aforesaid, in substantial conformity with all the requirements of 
 the statutes in such cases made and provided, the real property above de- 
 scribed, for the payment of taxes, penalty and cost then due and remaining 
 unpaid on said property; and, whereas, at the time and place aforesaid, 
 
 , of the county of and the state of , having 
 
 offered to pay tlie sum of dollars and cents, being the whole 
 
 amount of the taxes, penalty and costs then remaining due and unpaid on 
 said property, for [describe], which was the least quantity bid for, and 
 payment having been by him made to said collector, said property ^vae, 
 
 stricken off to him at that price ; and, whereas, the said did, 
 
 on the day of , A. D. 18 — , duly assign the certificate of the 
 
 sale of the property as aforesaid, and all his right, title and interest therein, 
 
 to , of the county of and state of ; and, 
 
 whereas, two years have elapsed since the date of said sale, and said 
 property has not been redeemed as provided for by law. 
 
 N'ow, therefore, I, , clerk of the county court of the 
 
 county aforesaid, in consideration of the said sum of money to the collector 
 paid as aforesaid, and by virtue of the statutes in such cases made and 
 provided, have granted, bargained and sold, and by these presents do grant, 
 
 bargain and sell unto the said , his heirs and assigns, the 
 
 real property aforesaid, and more particularly described as follows : [Here 
 
 describe as sold.] To have and to hold unto him, the said , 
 
 his heirs and assigns forever ; subject, however, to all the rights of redemp- 
 tion provided by law. 
 
 In witness whereof, I, , clerk of the county court as 
 
 aforesaid, by virtue of the authority aforesaid, have hereunto subscribed my 
 name, on this day of , A. D. 18 — . 
 
 Clerk of the County Court of County, Arkansas. 
 
—92— 
 
 State of iViiKANSAs^ | 
 
 County of 
 
 I hereby certify that, before me, - 
 personally ai)peared the above-named 
 
 in and for said county, 
 — , clerk of the county 
 
 court of said county, personally known to me to be the clerk of the county 
 court of said county at the date of the execution of the above and foregoing 
 conveyance, and to ])e tlie identical person whose name is affixed to and who 
 executed the above conveyance as clerk of the county court of said county, 
 and acknowledged that he, as clerk of the county court of said county, had 
 executed the same for the considerations, uses and purposes therein con- 
 tained, and set forth and desired the same certified, which was done. 
 Given under my hand and seal, on this day of , 18 — . 
 
 Sec. 239. The deed shall be signed by the clerk of the county court, 
 in his official capacity, and aclcnowledged by him before some officer author- 
 ized by law to take acknowledgments of deeds, and, when substantially thus 
 executed, shall vest in the purchaser all the right, title, interest and estate 
 of the former owner in and to the lands conveyed (fff), and also all the 
 right, title and claim of the state and county thereto; and shall be prima 
 facie evidence (ggg) that all the prerequisites of the law were complied with 
 by all the officers who had, or whose duty it was to have had, any part or 
 action in any transaction relating to or affecting the title conveyed or pur- 
 porting to be conveyed Ijy the deed, from tiie listing and valuation of the 
 property up to tlie execution of the deed, both inclusive, and that all things 
 wliatsoever required by law to make a good nnd valid sale and to vest the 
 title in the purchaser were done. 
 
 Sec. 240. In all controversies and suits involving title to real prop- 
 erty, claimed and held under and by virtue of a deed executed substantially 
 as aforesaid by the clerk of the county coui t, the party claiming title ad- 
 verse to that conveyed by such deed shall be required to prove, in order to 
 
 (fff) See Frierson v. Branch, 30 — 453; Jacks v. Dyer, 31 — 334; Bird v. 
 Jones, 37 — 195; Moore v. Woodall, 40 — 42; Wright v. Graham, 42 — 140; Sanders 
 V. Ellis, II)., 215; Waggener v. Mcljaiighlin, 33 — 195; Hunt v. Gaines, lb., 267; 
 Guynn v. McCauley, 32 — 97. 
 
 (ggg) See Ry. v. Parks, 32 — 131; Hickman v. Kemper, 35—505; Radcliffe 
 V. Scruggs, 46 — 96. 
 
—98— 
 
 defeat the said title^ either that the said real property was not subject to 
 taxation for the year (or years) named in the deed, or that the taxes had 
 been paid before the sale (hhh), that the property had been redeemed from 
 the sale according to the provisions of this act, and that such redemption 
 was had or made for the use and benefit of persons having the right of re- 
 demption, imder the laws of this state; or that there had ])een an entire 
 omission to list or assess the property, or to levy the taxes, or to give notice 
 of the sale, or to sell the property. But no person shall be permitted to 
 question the title acquired by a deed of the clerk of the county court, with- 
 out first showing that he, or the person under whom he claims title to the 
 property, had title thereto at the time of the sale, or that title Avas obtained 
 from the United States or this state after the sale, and that all taxes due 
 upon the property have been paid by such person, or the person under 
 whom he claims title as aforesaid. Provided, in any case where a person 
 had paid his taxes, and, through mistake (or otherwise) by the collector, 
 the land upon which the taxes were paid w^as afterwards sold, the deed of 
 the clerk of the county court shall not convey the title. Provided, further, 
 in all cases where the owner of lands sold for taxes shall resist the validity 
 of such tax title, such owner may prove fraud committed by the officer 
 selling said lands or in the purchaser, to defeat the same, and, if fraud is 
 so established^ such sale and title shall be void (iii). 
 
 Sec. 241. The purchaser at the sale of lands or lots, or parts thereof, 
 for the taxes, of the interest of any joint tenant, tenants in common or 
 coparcener, or any portion of such interest, shall, on obtaining the deeds 
 from the clerk of the county, hold the same as tenant in common with the 
 other proprietors (or proprietor) of such land or lot, and be entitled to all 
 the privileges of a tenant in common, until a legal partition of such land 
 or lot, or part thereof, shall be made. 
 
 Sec. 242. Immediately after the expiration of the two years allowed 
 by law for the redemption of land sold for taxes, the clerk shall make out a 
 certificate of sale to the state for all lands purchased by the state, as shown 
 
 (hhh) See Davis v. Hare, 32 — 386; Thom'ton v. Smith, 36 — 508. 
 See Radcliffe v. Scruggs, 46 — 96. 
 
 (iii) The provisons of this section are limited to deeds made by the clerks, 
 and do not embrace deeds made by the commissioner of state lands. Toivnsend 
 V. Martin, 55 — 192. 
 
 See Allen v. Ozark Land Co., 55 — 549. 
 
—94— 
 
 by the records of such tax sale in his office which have not been redeemed, 
 and state tlierein the amount of tlie taxes, penalty and cost thereon, and 
 cause the same to be recorded in the recorder's office of the county, and 
 thereupon the title to all lands embraced in such certificate shall vest in the 
 state, and tlie clerk shall immediately transmit such certificate to the com- 
 missioner of state lands, and thereupon the said lands shall be subject to 
 disposal, as other forfeited lands shall be (jjj). 
 
 Sec. 2-Lo. When, by the provisions of any former law of this state, 
 any officer or person was by law authorized to make deeds for lands or lots 
 sold for taxes, and the same has not been done, the clerk of the county court 
 of the proper county shall be and is hereby authorized to make such deeds 
 to all persons entitled thereto, and the deeds which shall be made by the 
 clerk of the county court shall be good and valid in law, as if made by the 
 person authorized under such former law to make such deeds. 
 
 Sec. 244. In case of a certificate of purchase of lands sold for de- 
 linquent taxes, issued to any purchaser under any of the acts heretofore 
 passed, liaving been lost, mislaid or destroyed, and ihe fact being shown to 
 the county cleric, aud no deed having been executed therefor, said county 
 clerk, being fully satisfied from the evidence of the existence and loss of 
 any such certificate, shall, on written application for that purpose, proceed 
 to make and execute to such purchaser a good and sufficient deed of con- 
 veyance for any such tract of land or lot, which deed shall be good and valid 
 in law, to all intc^nt and jnirposes, as if such certificate had not been mislaid, 
 lost or destroyed. 
 
 Sec. 245. Tbe clerk of the county court shall enter in a book, to be 
 kept in his office, a minute of all deeds by him made for lands and lots, and 
 parts thereof, sold for taxes, therein naming the person who stood charged 
 with the taxes at the time of such sale, the name of the purchaser, a brief 
 description of the land or lot, or part thereof, sold, the quantity sold, the 
 name of the grantee in the deed and tlic date of the execution. 
 
 Sec. 24(). The clerk of the county court of any county in which any 
 lands or lots are situate which shall have been or may hereafter be sold for 
 taxes, under the provisions of any law of this state, is authorized and re- 
 quired to execute the proper deed therefor to the person entitled to receive 
 
 (jjj) See Davis v. Hare, 32 — 386. 
 
—95— 
 
 the same, whether said land or lot shall, at the time of the execution of said 
 deed, continue to he within said county or not, in the same manner as 
 though the said land or lot still remained within the limits thereof, any 
 law to the contrary notwithstanding, for which he shall he entitled to charge 
 and receive a fee of one dollar. 
 
 Sec. 247. Upon the sale of any land, town or city lot, or part thereof, 
 for taxes then due, if such sale should prove invalid on account of any in- 
 formality iu the proceedings of any officer having any duty to perform in 
 relation thereto, the purchaser at such sale shall he entitled to receive from 
 the proprietor of such land or lot the amount of taxes for which such land 
 was sold, and the amount of taxes paid thereon hy the purchaser subsequent 
 to such sale, and such land or lot shall be l)ound for the payment thereof 
 (kkk) and to recover from the officer failing to perform his duty as afore- 
 said (for which such officer shall be liable on his official bond), the penalty 
 and cost of advertising, with interest thereon from the payment thereof, 
 and, in the event of the ])urchaser having heretofore bid and paid a greater 
 auiount than the taxes, penalty and cost of advertising, the clerk of the 
 county court shall draw a warrant on the county treasury for the amount 
 of such excess as may have l)een paid thereon in favor of the purchaser or 
 his assignee (HI). 
 
 Sec. 248. Xo sale of any land or lot, for delinquent taxes, shall be 
 considered invalid on account of its having been charged on the tax-book in 
 any other name than that of the rightful owner. Provided, such land or lot 
 be in other respects sufficiently described on the tax-l)ook, and the taxes 
 for which tlic same is sold be due and unpaid at the time of such sale. 
 
 Sec. 240. All actions to test the validity of any proceeding in the 
 appraisement, assessment or levying of taxes upon any land or lot, or part 
 tliereof, and ;ill ])roceedings whereby is sought to be shown any irregularity 
 of any officei', or defect or neglect thereof, having any duty to perform, 
 under the provisions of this cliapter, in the assessment, appraisement, levy- 
 
 (kkk) See Cole v. Moore, 34—582; Worthen v. Badgett, 32—496; Hunt v. 
 Curry, 37 — 100; Hickman v. Kempner. 35 — 505; Hare v. Carnall, 39 — 196 Coats 
 V. Hill, 41 — 149; Bagley v. Castile, 4:2—17; Rogers v. Kerr, Ih., 100. 
 
 (Ill) Under this section no cause of action accrues to a purchaser of lands 
 at a tax sale, for reimbursement, until a court of competent jurisdiction has 
 adjudged the sale invalid. Ry. v. Alexander, 49 — 190. 
 
 See Hershey v. Thompson, 50 — 484. 
 
—96— 
 
 ing of taxes, or in the sale of lands or lots delinquent for taxes, or proceed- 
 ings whereby it is sought to avoid any sale under the provisions of this 
 chapter, or irregularity or neglect of any kind by any officer having any 
 duty or thing to perform under the provisions of this chapter, shall be com- 
 menced within two years from the date of sale, and not afterward (mmm). 
 
 Sec. 250. No purchaser of any land, town or city lot, nor any person 
 claiming under him, shall be entitled to any compensation for any improve- 
 ments which he shall make on such land, town or city lot, within two years 
 from and after the sale thereof; for improvements made after two years 
 from the date of sale the purchaser shall be allowed the full cash value of 
 such improvements, and the same shall be a charge upon said land 
 (nnn), Act March 31, 1883, sees. 140-155. 
 
 Sec. 251. When it appears on the face of any deed executed by a 
 county clerk, for land sold at delinquent tax sales, that two or more (ooo) 
 tracts of land were sold together, contrary to law, wiien, in fact, said tracts 
 were sold separately, as required by law, at the time of such sale, the clerk 
 of the coimty court of the county in which said lands were sold, upon the 
 presentation to him of such deed, and being satisfied from the records of his 
 office that said tracts of land were sold separately, shall file said deed in 
 his office and cancel the same, and shall thereupon execute in lieu thereof 
 a deed for said land, reciting the execution of the former deed and the 
 date thereof, the error therein, that each tract was sold separately, and the 
 amount for which the same was sold, and in all other respects conform to 
 the requirements of law. 
 
 Sec. 252. Said deed, when executed as provided in section 251, shall 
 relate back to said canceled deed, and have the same force and effect, both 
 in law and equity, as if executed on the same day. Act February 17, 1883. 
 
 (mmm) See Sec. 4819. Ry. v. Parks. 32—131. 
 
 This section does not cut off any meritorious defense to tax deed. Radcliffe 
 V. Scruggs. 46 — 96; Taylor v. VanMeter, 53 — 204; Toivnsend v. Martin, 55 — 192. 
 
 All inquiry as to the validity of a tax title is cut off by a decree confirming 
 the sale under which title is acquired. Boehm v. Botsford, 52 — 400. 
 
 (nnn) This section gives the purchaser the right to compensation for such 
 improvement without exacting the showing of belief in the integrity of his 
 title, which is required by the "Betterment Act." Bender v. Bean, 52 — 132. 
 
 See Secs. 2595-2597. 
 
 (ooo) See cases cited at Sec. 6623. 
 
—97— 
 
 PAYMENT OF TAXES WHO LIABLE TO PAY — GUAKDIAXS^ AGENTS, ETC., 
 
 DUTIES AND RIGHTS OF. 
 
 Sec. 353. Every person shall be liable to pay tax for the lands, town 
 or city lots of which he may stand seized for life, by the courtesy, in dower, 
 or by husband in right of his wife, or may have the care of as guardian, 
 executor or administrator, or as agent or attorney, having the funds of the 
 principal in his hands. 
 
 Sec. 254. It shall be the duty of each person holding lands as afore- 
 said to pay the taxes which may be assessed thereon each year. 
 
 Sec. 255. Every person holding lands as guardian, executor or ad- 
 ministrator, and neglecting or refusing to list or pay the taxes upon the 
 same in the manner aforesaid, shall be liable to an action by his ward or 
 devisee for any damage sustained by such neglect. 
 
 Sec. 256. Every person having the care of lands as agent or attorney 
 as aforesaid, and having funds of the principal in his hands for such pur- 
 pose, neglecting or refusing to list or pay the taxes on such lands, shall be 
 liable in an action to his principal for any damage such principal may have 
 sustained by such neglect or refusal. 
 
 Sec. 257. Every attorney, agent, guardian, executor or administrators 
 seized or having the care of lands as aforesaid, who shall be put to any 
 trouble or expense in listing or paying the taxes on such lands, shall be 
 allowed a reasonable compensation for the time spent, the expenses in- 
 curred and money advanced as aforesaid, which shall be deemed in all 
 courts a just charge against the person for whose benefit the same shall 
 have been advanced, and the same shall be preferred to all other 
 debts or claims, and be a lien on the real estate as well as the personal estate 
 of the person for whose benefit the same shall have been advanced (rrr). 
 
 Sec. 258. If any person who shall be seized of lands for life, or in 
 right of his wife, shall neglect to pay the taxes thereon so long that such 
 lands shall be sold for the payment of the taxes, and shall not within one 
 year after such sale redeem the same according to law, such person shall 
 forfeit to the person or persons next entitled to such land in remainder or 
 reversion all the estate which he or she, so neglecting as aforesaid, may have 
 
 (rrr) See Peay v. Field, 30 — 600. 
 
—OS- 
 
 ill said lands, and the remainder-man or reversioner may redeem the lands 
 in the same manner that other lands may be redeemed after being sold for 
 taxes; and, moreover, the person so neglecting as aforesaid shall be liable 
 in an action to the next entitled to the estate for all damages such person 
 may have sustained by such neglect. 
 
 Sec. 259. In all cases where any tract of land may be owned by two 
 or more persons as joint tenants, coparceners, tenants in com- 
 mon, and one or more proprietors shall have paid or may here- 
 after pay the tax, or tax and penalty, charged on his propor- 
 tion of such tract, or one or more of the remaining proprietors 
 shall have failed, or may hereafter fail, to pay his proportion of his tax, 
 or tax and penalty, charged on said land, and partition of said land has 
 or shall be made between them, the tax, or tax and penalty, paid as afore- 
 said, shall be deemed to have been paid on the proportion of said tr«7ct set 
 off to the proprietor who paid his proportion of said tax, or tax and penalty, 
 and the proprietor so paying the tax, or tax and penalty, as aforesaid, shall 
 hold the proportion of such tract set off to him, as aforesaid, free from the 
 residue of the tax, or tax and penalty, charged on said tract before parti- 
 tion, and the proportion of said tract, set off to the proprietor who shall 
 not have paid his proportion of said tax, or tax and penalty, remaining un- 
 paid, shall be charged with said tax, or tax and penalty, in the same manner 
 as if said partition had been made before said tax, or tax and penalty, had 
 been assessed. 
 
 Sec. 2()0. Whenever any land so held by tenants in common shall be 
 sold upon proceedings in partition, or shall be taken by the election of any 
 of the parties to such proceedings, or when any real estate sliall l)e sold at 
 judicial sale, or by administrators, executors, guardians, or trustees, the 
 court shall order the taxes and penalties and the interest thereon against 
 such lands to be discharged out of the proceeds of such sale or election. 
 Act March 31, 1883, sees. IST-IGG. 
 
 SETTLEMENT OF COLLECTOI? WITH THE CLERK. 
 
 Sec. 261. The clerk of the county court shall, within ten days after 
 the close of the sale of lands for delinquent taxes, make settlement with the 
 collector of the coimty, and ascertain the amount of taxes with which said 
 
—go- 
 
 collector is to stand charged, after deducting the amount of taxes vstill re- 
 maining delinquent, and all errors, and the commissions allowed the col- 
 lector b}^ law from the several taxes charged on the tax-book, in just and 
 ratable proportion (sss). Act March 28, 1887, sec. 53, 
 
 Sec. 2G2. The county courts of the several counties in tliis state shall, 
 at the July term thereof, examine the settlement of the collectors of the 
 several counties with the clerks of said counties, and approve or reject the 
 same. Act March 28, 1887, sec. 49. 
 
 Sec. 263. The county courts of the several counties of this state shall, 
 at the July term thereafter, examine the settlement of the county clerks 
 with the collectors of said counties, and approve or reject the same. And 
 if the same shall be found to be correct, the county court shall order the 
 settlement spread in full upon the records of said county courts. And the 
 county clerks shall certify to the auditor without delay, the action of said 
 county courts on said settlements, whether approved or rejected. And if 
 rejected, the clerks shall at once proceed to restate the settlement and again 
 submit it to the county courts, lb., sec. 55. 
 
 WITH THE AUDITOR. 
 
 Sec. 264. The collector shall, within fifteen days after the settlement 
 made with him by the clerk of the county court, as provided in section 261, 
 has been examined and acted upon by the county court, as provided in 
 section 263, proceed to the seat of government and make settlement with 
 the auditor of state for all state taxes collected by him (ttt). Act March 
 28, 1887, sec. 56. 
 
 TO PAY OVER MONEY AFTER SETTLEMENT. 
 
 Sec. 265. The collector shall, immediately after such settlement, and 
 before the first day of July of each year, pay over the moneys thus found 
 due at such settlements to the persons or officer entitled to receive them, 
 taking therefor duplicate receipts, one of which, in each instalice, shall be 
 filed with the clerk of the county court, for money so paid. Act March 28, 
 1887, sec. 50. 
 
 (sss) The collector is required to pay over to the city treasurer taxes be- 
 longing to municipal corporations within five days after his settlement with the 
 clerk. Sec. 5184. 
 
 (ttt) See Craivford v. Carson, 35 — 565. 
 
 4 
 
—100— 
 
 FAILING TO PAY MONEY INTO THE STATE TREASURY PENALTY AND PRO- 
 
 % • 
 
 CEEDINGS TO COLLECT. 
 
 Sec. 266. If any collector of revenue and others bound by law to pay 
 money directly into the state treasury shall fail to pay the amount so found 
 due into the treasury and produce the treasurer's receipt to the auditor 
 therefor, within fifteen days after the settlement required in section 264, 
 the delinquent shall forfeit the commissions allowed him by law, and the 
 sum of twenty-five per centum on the amount, and also a penalty of five per 
 centum per month on the amount wrongfully withheld, to be computed 
 from the time the same ought to have been paid until actual payment, and 
 the auditor shall charge such delinquent accordingly, and the amount of 
 principal and forfeitures may be recovered as hereinafter provided for. 
 Act March 31, 1883, sec. 171. 
 
 Sec. 267. It shall be the duty of the auditor, immediately after the 
 time specified in section 266, in each year, to issue a warrant of distress 
 against such delinquent and his sureties, directed to the coroner or any 
 constable in the county in which such delinquent and sureties reside, com- 
 manding him to distrain and sell the goods and chattels, lands and tene- 
 ments of such delinquent collector, and his sureties in the same manner as 
 such property is required to be sold by virtue of an execution issued out of 
 the circuit court (uuu). Act March 28, 1887, sec. 57. 
 
 Sec. 268. When any lands and tenements shall be sold by any officer 
 under the authority of any such warrant, he shall make, execute, acknowl- 
 edge and deliver to the purchaser, at the expense of said purchaser, a deed 
 for such lands and tenements in the same manner as sheriffs are required 
 to make and acknowledge deeds for lands sold under execution, and such 
 deeds, when recorded, shall have the same force and effect as a deed made 
 by a sheriff. 
 
 Sec. 269. The amount due by such collector shall be a lien on the 
 goods and chattels, lands and tenements of such delinquent collector and his 
 securities from the time such warrant shall come to the liands of such officer 
 until the same shall be discharged according to law. 
 
 (uuu) See Murray's Lessee v. Hohoken Land and Improvement Co.^ 18 
 Hoivard, 272; Crawford v, Carson, 35 — 565. 
 
—101— 
 
 Sec. 270. It shall be the duty of every such officer, immediately after 
 the receipt of any such warrant, to indorse thereon the time when it came to 
 his hands, and to cause a record thereof to be made in the office of the clerk 
 of the circuit court of his county. 
 
 Sec. 271. All moneys which may remain in the hands of such officer 
 of the proceeds of any sale of goods and chattels, lands or tenements, after 
 paying the amount of such warrant and the cost and expense of such sale, 
 shall be returned to such delinquent collector, or his securities, as the case 
 may be. 
 
 Sec. 272. Every officer collecting money by virtue of any warrant 
 issued by the auditor as aforesaid shall be entitled to receive the same fees 
 as are allowed by law to sheriffs for collecting and paying over moneys 
 under executions. 
 
 Sec. 273. It shall be the duty of every officer collecting money by 
 virtue of any warrant issued as aforesaid to pay the same into {he state 
 treasury within thirty days after the receipt thereof. He shall, with his 
 securities, be liable on his official bond for the amount so collected, with 
 the sum of twenty-five per centum added thereto, in case of his failure to 
 pay the same into the state treasury as herein provided. Act March 31, 
 1883, sees. 173-178. 
 
 FIN^AXCIAL REPORT OF CLERK. 
 
 Sec. 274. The clerk of the county court shall, within thirty days after 
 each annual settlement (with the county collector), make out a full and 
 complete financial report of the condition of the affairs of the county, giv- 
 ing its indebtedness, its source of revenue, the amount expended during the 
 fiscal year for all purposes, the amount from all sources for all purposes 
 collected, the financial condition of each school district in the county, and 
 forthwith publish the same in some newspaper published in such county; 
 if no newspaper be published in such county, then the same to be published 
 in a newspaper having the largest circulation in the county (vvv). 
 
 Sec. 275. The county court shall make an order for the payment of 
 the fee for printing said report in accordance with the law in force at the 
 time such publication is made regulating fees for printing. Ih., sec. 86. 
 
 (vvv) See Sec. 1252. 
 
—102— 
 
 SETTLEMENT OF CLERKS AND SHEKIFFS AVITH COURTS OF RECORD. 
 
 Sec. 276. The clerks of the several courts of record of this state 
 shall collect and pay over to the treasurer of their respective counties all 
 taxes due on writs^ executions, official seals and other sums of money, hy 
 whatever name designated, coming to their hands and helonging to the 
 state or county, and shall render account at each term of their respective 
 courts, verified by oath, of all moneys which have been received to the use 
 of the state or county not before accounted for (www). 
 
 Sec. 277. Such clerks shall keep a true account of all fines, penalties, 
 forfeitures and judgments imposed, adjudged or rendered_ in favor of the 
 state or any county by their respective courts, distinguishing those pa^^able 
 to the state from those payable to the county, and shall keep the same open 
 to the inspection of the judges of the respective courts and the members of 
 the grand jury. 
 
 Sec. 278. It shall be the duty of the judges of such courts to audit 
 and adjust the accounts of their respective clerks, according to the records, 
 dockets and papers of their respective courts, and to make two separate bills 
 of the several sums, wherewith their clerks shall be chargeable, specifying 
 on what account the same is payable, and certify a copy thereof to the clerk 
 of the county court, who shall file and charge the same accordingly; and 
 the other shall be certified and delivered to the county treasurer. 
 
 Sec. 279. It shall be the duty of the clerks of all courts of record, at 
 each term thereof, to settle with the sheriff of each county for all moneys 
 by him received, or which he ought to have collected, for the use of the 
 county, and which have not been accounted for, and they shall make out 
 two separate lists of all sums charg^^able to any sheriff and payable to any 
 county, specifying on what account, and certify the same under tlie seal 
 of the court. 
 
 Sec. 280. One of the lists so certified shall be immediately trans- 
 mitted to the clerk of the county court to which said sums are payable, who 
 shall immediately charge the same accordingly, and the other sliall be 
 transmitted to the treasurer of the said countv. 
 
 (www) See Lee County v. Abrahams, 31 — 571; Lee County v. Govan, lb., 
 
 610. 
 
 * 
 
— lo:^— 
 
 SETTLEMENT' OF THE C0LLECT0K8 AXD OTITEK OFEICKUS WITH THE COUNTY 
 
 COURT. 
 
 Sec. 281. The county court shall at each reguhir term cause the col- 
 lector to settle his accounts of all ])lank licenses with which lie shall stand 
 charged; and^ after giving him credit For all licenses returned, shall ascer- 
 tain the amount due from him on that account, and shall cause the same to 
 be entered of record, so as to show the amount due the county. 
 
 Sec. 282. In like manner and time the sheriff or collector shall be 
 required to settle his accounts of all moneys received by him on account of 
 taxes, fines, penalties and judgments, and the same shall be entered of 
 record, so as to show what is due the state and county, respectively, from 
 what of!icer received, from what ])ranch of revenue, and the particular fund, 
 if any, to which the same belongs. If any collector shall fail to make set- 
 tlement with the county court at the time aforesaid, he shall be attached 
 until he makes such settlement. Immediately after such settlement with 
 the county court the clerk of the county court shall certify to the auditor of 
 the state the amount due the state, and the collector shall within fifteen 
 days thereafter pay the same into the state treasury, and in ten days there- 
 after pay over to the county treasurer all sums due the county. 
 
 Sec. 283. The sheriff shall collect and account for all taxes due upon 
 convictions, and all fines, forfeitures and other sums of money, by what- 
 ever name designated, owing to the stiite or any county by virtue of an 
 order, judgment of decree of a court of record (xxx). 
 
 Sec. 284. Whenever the sherilf or collector shall receive the amount 
 due from any officer by voluntary payment, or by the sale of goods and 
 chattels, he shall give the office duplicate receipts for the same, stating 
 therein the whole amount received, how much for the state and how much 
 for the county, and the particular fund to which it belongs, and the officers 
 taking such receipts shall, without delay, deposit one of them with the clerk 
 of the county court. 
 
 Sec. 285. The clerk of the county court shall charge the sheriff or 
 collector and county treasurer with all moneys that may come into their 
 hands by virtue of any of the ])rovisions of this chapter, and the money 
 
 (xxx) See Secs. 6703-6716. 
 
—104— 
 
 received for penalty and costs of advertising shall be first applied by thr* 
 sheriff or collector to the cost of advertising the delinquent lands, and the 
 .surplus, if any, paid into the county treasury at the time of his annual set- 
 tlement. Should there not be sufficient penalty and cost of advertising to 
 pay the cost of advertising the delinquent lands, the balance shall be paid 
 out of the county treasury. 
 
 Sec. 286. Every collector of the county revenue having made settle- 
 ment according to law of the county revenue received and collected by him 
 shall pay the amount found due from him into the county treasury, and the 
 treasurer shall give duplicate receipts therefor, one of which shall be filed 
 by the collector in the office of the clerk of the county court. 
 
 Sec. 287. Every collector or sheriff who shall fail to make payment 
 of the amount due from him on settlement, in the time and manner pre- 
 scribed in the preceding section, shall forfeit and pay to the county the sum 
 of five per centum per month on the sum wrongfully withheld, to be com- 
 puted from the time the payment ought to have been made until actual 
 payment, which may be recovered by suit on his official bond (yyy). 
 
 Sec. 288. All collectors, sheriffs, clerks, constables and other persons 
 chargeable with moneys belonging to any county shall render their accounts 
 to and settle with the county court at each regular session thereof, and pay 
 into the county treasury any balance which may be due the county, and 
 take duplicate receipts therefor, and deposit one of them in the office of the 
 clerk of the county court within five days thereafter (zzz). 
 
 Sec. 289. Whenever the court shall make such settlement with any 
 officer the substance thereof shall be entered of record, so as to show sep- 
 arately the whole amount received by such officer, the amount of commission 
 allowed him, hoAv much remains due to the state and how much to the 
 county, and on what account each sum of money was received, and to what 
 particular fund, if any, it belongs. 
 
 Sec. 290. All officers who shall have made settlements with the courts 
 as aforesaid shall forthwith pay to the treasurer tlie full amount with which 
 they shall stand charged on such settlement, and, in default thereof, the 
 sheriff or collector shall enforce the payment in tlie manner and by the 
 means prescribed in this act for enforcing the collection of taxes. 
 
 (yyy) See Jozies v. State, 14 — 170. 
 (zzz) See Sec. 592. 
 
—105— 
 
 Sec. 291. Every officer required to make settlement who shall fail to 
 settle his accounts in the time and manner prescribed by law may be at- 
 tached and imprisoned until such settlement shall be made to the satisfac- 
 tion of the court to which he is accountable. 
 
 Sec. 292. Every such officer who shall fail to pay the amount due 
 from him on such settlement, and who shall be returned by the collector or 
 treasurer to the county court as a delinquent, so that the collector or treas- 
 urer shall be credited in their accounts with the amount of such delin- 
 quency, shall forfeit five per cent, per month on the amount due from the 
 time it ought to have been paid until collected, which may be collected by 
 suit on his official bond. 
 
 Sec. 293. If any person thus chargeable shall neglect to render true 
 accounts, or settle as aforesaid, the county court shall adjust the accounts 
 of such delinquent according to the best information that can be obtained, 
 and ascertain the balance due the county (a4). 
 
 Sec. 294. In such case the court may refuse to allow any commission 
 to such delinquent, and he shall moreover, without delay, pay into the 
 county treasury the balance found due as aforesaid. 
 
 Sec. 295. If such delinquent shall not pay the amount thus found 
 due the county, and produce the treasurer's receipt therefor, within ten 
 days after the balance is ascertained, the clerk shall charge such delinquent, 
 as a penalty for such failure, twenty-five per centum on the amount then 
 due. 
 
 Sec. 296. Unless such* delinquent shall appear upon the first day of 
 the next succeeding session of the court, and show good cause for setting 
 aside sucli settlement, the court shall enter judgment for the amount due, 
 
 (a4) It is not necessary that the delinquent officer shall have notice that 
 a settlement of his accounts will be made by the court under this section, 
 because at that term no judgment can be rendered, the proceedings being 
 preliminary. 
 
 Unless the delinquent appear at the next term, and show cause for setting 
 aside the settlement as required by section 6690, the court may render judgment 
 against him, but he must have notice to appear. But he may waive notice by 
 appearing and moving to set aside the settlement. Trice v. Crittenden Co., 
 7—162. 
 
 If he be dead, notice should be given his administrator. Goree v. State, 
 22—236, and see Carnall v. Crawford Co., 11—604. 
 
—106— 
 
 witli the penalty added thereon, and fifty per centum per annum until the 
 same shall he paid, and may issue execution thereon (h4). 
 
 Sec. 297. If good cause he shown for setting aside such settlement, 
 the court may re-examine, settle and adjust the same according to law, and 
 may remit any penalty that may have heen imposed. 
 
 Sec. 298. The amount or l)alance of every account so settled and due 
 to the county shall he a lien from the date of the settlement of such account 
 on the real estate and personal property of the delinquent situated in the 
 county wherein each delinquent lives. 
 
 Sec. 299. When any balance shall he found against any clerk, sheriff, 
 collector, coroner, constable or other officer, for moneys accuring to the 
 county treasury, and the same shall not be paid within the time prescribed . 
 by law, it shall be lawful for the county court, fifteen days' notice being 
 given to such delinquents and their securities, to render judgment against 
 delinquents and their securities, for the amount of all moneys ascertained to 
 be due the county, and issue execution therefor. 
 
 Sec. 300. Whenever any error shall be discovered in the settlement of 
 any county officer made with the county court, it shall be the duty of the 
 court, at any time' within two years from the date of such settlement, to 
 reconsider and adjust the same (c4). 
 
 Sec. 301. Before any such settlement shall be re-examined, it shall be 
 the duty of the court to give such officer ten days' notice of the time and 
 place where Guch settlement will be adjusted. 
 
 PENALTIES. 
 
 Sec. 302. If any county treasurer, collector or sheriff loans any 
 money belonging to the state or county, with or without interest, or uses 
 the same for his own purposes, he shall forfeit and ])ay for every such 
 
 (b4) The county court is the forum where the liability of the collector of 
 the county revenues is to be ascertained and evidenced by its records, and an 
 adjudication in that forum is conclusive evidence against the securities asi 
 well as the collector. Jones v. State, 14 — 170. It is the province of the county 
 court to adjust and settle the accounts of the collector, and they cannot be 
 settled in the circuit court in an action on the collector's bond. Goree v. State, 
 22—236, and see State v. Craft, 24—551. 
 
 The county court may render judgment against a delinquent collector, or 
 his securities, for the county revenue which he has collected and failed to pay 
 over. Christian v. Ashley Co., 24 — 142. 
 
 (c4) See White County v. Key, 30—603. 
 
—107— 
 
 offense a sum not to exceed one tliousand dollars nor less than five hundred 
 dollars, to be recovered in civil action at the suit of the state, for the use 
 of the state, county, city, town or body politic. (d4). 
 
 Sec. 303. Every clerk of the county court, assessor or collector who 
 shall, in any case, refuse or knowingly neglect to perform any duty enjoined 
 on him by this act, or who shall consent to or connive at any evasion of its. 
 provisions whereby any proceedings herein required shall be prevented or 
 hindered, or where any property required to be listed for taxa- 
 tion or for the collection of taxes thereon, or the valuation thereof, be en- 
 tered on the tax-books or list at less than the true value, shall, for every 
 such neglect, refusal, connivance or consent, forfeit and pay to the state 
 not less than one hundred nor more than five thousand dollars, at the dis- 
 cretion of the court, to be recovered by an action in the name of the state 
 before the circuit court of the proper county. 
 
 OFFICIAL DISTRIBUTION OF TAXES. 
 
 Sec. 304. All taxes collected and arising under the provisions of any 
 law of this state from taxation shall be distributed by the auditor of state, 
 if in possession of state authority, or, if in possession of county authority, 
 by the clerk of the county court, to the several funds to which they belong. 
 
 Sec. 305. The auditor of state is hereby denied authority to draw 
 any warrant on the treasurer to be paid out of the general revenue of the 
 state for the support of common schools, and any act or part of act appro- 
 priating any of the general revenue of the state for common schools is 
 repealed. 
 
 REFUNDING TAXES ERRONEOUSLY ASSESSED AND TAID. 
 
 Sec. 306. In case any person has paid or may hereafter pay taxes 
 on any property, real or personal, erroneously assessed, upon satisfactory 
 proof being adduced to the county court of the fact, the said court shall 
 make an order refunding to such person the amount of the county tax so 
 erroneously assessed and paid, and, upon production of a certified copy of 
 
 (d4) For other penalties for neglect or violation of official duty on the 
 part of officers charged with the collection, safe-keeping and disbursement of the 
 revenue, see Secs. 6716, 1715, 1872, 1873, 1876, 1880 and 1849-1854. 
 
—108— 
 
 such order to the auditor, he shall draw his warrant on the state treasurer 
 for the amount of state tax erroneously assessed and paid. Such warrant 
 shall be paid out of the appropriation to pay moneys arising from the er- 
 roneous assessment and collection of taxes. But in case there shall be no 
 appropriation, or the appropriation shall have been exhausted, then the 
 auditor shall issue a certificate of indebtedness therefor. 
 
 Sec. 307. If the taxes charged on any land or lot, or part thereof, 
 be regularly paid, and such land erroneously returned delinquent and sold 
 for taxes, the sale thereof shall be void, and the money paid by the pur- 
 chaser at such void sale shall be refunded to him by the officer having the 
 same in charge, on the order of the county court that such land was er- 
 roneously returned delinquent and sold for taxes. 
 
 SUETS AGAINST COLLECTORS AND OTHERS COSTS^ ETC. 
 
 Sec. 308. Whenever an action has been or may hereafter be brought 
 against any person holding the office of county collector, county assessor or 
 clerk of the county court for performing or attempting to perfonn any duty 
 or thing authorized by any of the provisions of this act, or the laws of this 
 state, for the collection of the public revenues, such collector, assessor or 
 clerk shall be allowed and paid out of the county treasury reasonable fees 
 of counsel and other expenses for defending- such action or suit, and the 
 amount of any damages or costs adjudged against him, which said fees, 
 expenses, damages and costs shall be apportioned ratably by the clerk of 
 the county court among all the parties entitled to share the taxes' so col- 
 lected, and by the said clerk shall be deducted from the shares or portions 
 of revenue at any time payable to each, including as one of said parties the 
 state itself, as well as the counties, townships, towns or cities and other 
 corporations or other organizations entitled t' hereto as aforesaid. 
 
 EINES, PENALTIES AND FORFEITURES GO TO THE COUNTIES COLLECTION OF. 
 
 Sec. 309. All fines, penalties and forfeitures imposed by any court 
 or board of officers whatsoever, except those imposed by mayors or police 
 courts in any city or town, shall be paid into the county treasury for county 
 purposes (e4). 
 
 (e4) See Sec. 5149. 
 
—109— 
 
 Sec. 310. All justices of the peace are prohibited from collecting 
 fines, penalties and forfeitures, but that duty shall devolve upon sheriffs and 
 constables exclusively (f-i). 
 
 Sec. 311. Justices of the peace, township or county officers shall, 
 senii-annuall}^ on or before the first day of the circuit court, at each term 
 thereof, file in the office of the clerk of the circuit court of their respective 
 counties, an official transcript of all fines, penalties and forfeitures adjudged 
 by them against defendants in the courts, giving the style of the case, the 
 full name of the parties and the amount of the judgment, if any, in each 
 case, and the name of the officer collecting the same (g4). 
 
 Sec. 312. All constables, or other collecting officers of any township 
 shall, quarterly, on the first Monday in July, October, January and April, 
 turn over to the coimty treasurer of their respective counties all fines, pen- 
 alties and forfeitures, less the commission due such officers, which shall be 
 three per cent, for constables on the amount collected by them, taking dupli- 
 cate receipts therefor, one of which shall be immediately filed with the clerk 
 of the county court of their respective counties (h4). 
 
 Sec. 313. On or before the first Monday of July, October, January 
 and April of each year, the clerks of the county courts shall audit the ac- 
 counts of constables and other collecting officers referred to in the preceding 
 section; to this end the said clerks of the county courts shall open a sep- 
 arate account with each of the said officers in a book to be kept by said 
 clerks for that purpose. They shall charge said collecting officer with the 
 amount of fines, penalties and forfeitures adjudged against defendants in 
 justices', or other courts in the count}^, excepting circuit courts, police and 
 city courts, as shown by the transcript of said judicial officers on file in the 
 • offices of the clerks of the county courts (i4). Ih. 
 
 Sec. 314. Said constables and other collecting officers shall not be 
 credited with any deficits as to fines and penalties, unless they shall be 
 able to show the death of the party against whom the fine or penalty was 
 adjudged, or that imprisonment in default of the payment of fine has been 
 complied with in accordance with the provisions of the criminal law. The 
 
 (f4) See Floyd v. State, 32—200. 
 (g4) See State v. Kirk, 53—337. 
 (h4) See Sec. 5149. 
 
 (i4) See Hackett v. State, 56 — 133; State v. Fort Smith, 56 — 137. 
 
constables and other collecting officers shall not be credited with any deficit 
 on forfeited bail bonds or recognizances unless the return of the officer serv- 
 ing the execution in said case shall show that the defendant had no prop- 
 erty subject to execution, and in such case a certified copy of such return 
 shall be filed with the clerk of the county court by the officer charged with 
 said collection. 
 
 Sec. 315. The clerk of the county court shall, at the commencement 
 of each session of the circuit court of his county, furnish the prosecuting 
 attorney with a written statement of all deficits of constables and other col- 
 lecting officers on account of fines, penalties and forfeitures. It shall be the 
 duty of the prosecuting attorney to bring suit against said constables and 
 collecting officers and their securities for the deficiency due, and also to 
 prosecute said officers by indictment for malfeasance in office. 
 
 Sec. 316. At the close of the term of each circuit court the clerk of 
 said court shall furnish to the clerk of the county court an official abstract 
 of all fines, penalties and forfeitures adjudged against defendants during 
 said term of tlie circuit court or courts, giving in said abstract the style of 
 each case, the full name of the parties and amount of each fine, penalty and 
 forfeiture separately. 
 
 Sec. 317. The sheriffs of counties, and they only, are authorized to 
 collect fines, penalties and forfeitures adjudged against defendants in cir- 
 cuit courts of the state, and said sheriffs shall, at the time of their quar- 
 terly settlements with the county court, turn over to the county treasurer 
 all moneys received by them (j4). 
 
 Sec. 318. The clerk of the county court shall further charge the 
 county treasurer with all fines, penalties and forfeitures turned over by con- 
 stables and other collecting officers in pursuance of the provisions of this 
 chapter. 
 
 Sec. 319. The clerk of the county court shall further charge the 
 sheriff with all fines, penalties and forfeitures adjudged in the circuit 
 courts. The sheriff shall not be credited with any deficit on fines or penal- 
 ties imposed in the circuit court unless he shall be able to show the death of 
 the party against whom the fine or penalty was adjudged, or imprisonment 
 in default of fine, as provided by law in such cases. 
 
 (j4) See Sec. 6677. 
 
—Ill- 
 
 Sec. 320. The sheriff shall not be credited with any deficit or for- 
 feited bail bond or on recognizances, unless the return of the officer charged 
 with the execution of said judgment shall show that the defendant had no 
 property subject to execution, in which case a certified copy of such return 
 shall be filed with the clerk of the county court by the sheriff. 
 
 Sec. 321. A violation of any provision, or failure to comply with any 
 of the requirements of this act, by any of the officers herein enumerated, 
 shall be malfeasance in office, and, upon conviction thereof, said officer 
 shall pay a fine of not more than five hundred dollars and be removed from 
 office. ■ 
 
 Sec. 322. If the settlement of the county collector or sheriff with 
 the clerk of any county court shows any other deficit than that authorized 
 by the provisions of this act, it shall be the duty of the county court to im- 
 mediately notify the prosecuting attorney for the county in which said 
 collector or sheriff' resides of that fact, upon which notice it shall be the 
 duty of the prosecuting attorney to immediately bring suit against said 
 county collector or sheriff and his securities for the amount of such de- 
 ficiency, and also to prosecute said county collector or sheriff' by indictment 
 for malfeasance in office. lb., sees. 179-225, as modified hy act March 30, 
 1891. ^ 
 
 PROCEEDINGS TO PROTECT THE PUBLIC REVENUES. 
 
 Sec. 323. Any sheriff, collector of revenues or constable, or other 
 officer collecting moneys belonging to the State of Arkansas, or to any 
 county therein, who shall fraudulently state his account for settlement, and 
 thereby deprive the State of Arkansas, or any county therein, of its just 
 revenues; or any county clerk who shall keep fraudulent accounts against 
 the collector or against the county treasurer, or shall make fraudulent and 
 false additions of the tax-books, thereby concealing the true value of the 
 same; or any county treasurer who shall keep fraudulent accounts » of the 
 county revenues coming into his hands, and by any of said fraudulent acts 
 the State of Arkansas, or any county therein, shall be deprived of its just 
 revenues, the officer so offending, upon conviction, shall be removed from 
 office. 
 
Sec. 324. Any county jnclge who shall wilfully approve any false 
 and fraudulent account made by the sheriff, collector, county clerk, treas- 
 urer or other officer collecting or holding revenues belonging to the State 
 of Arkansas, or to any county therein, or receive a bribe for doing an un- 
 lawful act, upon conviction, shall be removed from office. 
 
 Sec. 325. If any taxpayer in any county in this state shall have 
 knowledge of such corruption in office, whereby the State of Arkansas, or 
 any county therein, has been deprived of its just revenues, he shall have 
 the right, in his own name, as a taxpayer to institute legal proceedings 
 against such officer by a petition to the circuit judge sitting in chancery, 
 setting forth the facts and nature of such corrupt acts, together with ex- 
 hibits and proofs, and the same shall be verified by affidavit of the peti- 
 tioner, and upon ten days' notice to the defendant, the cause shall proceed 
 as other causes, but shall be heard, tried and determined at the first court 
 after the same shall have been filed, provided the required notice shall have 
 been given. 
 
 Sec. 326. The proceedings authorized by this act shall be summary; 
 but if it shall appear to the court that the ends of justice require it, a con- 
 tinuance may be granted to either party to the next term of the court, but 
 not thereafter ; and the party to whom the^ continuance is granted shall be 
 required to enter into additional bond, the amount to be fixed and the se- 
 curity to be approved by the court. 
 
 Sec. 327. Upon such trial, if it shall appear that the official acts of 
 such officer are corrupt and fraudulent, and by such acts and doings he shall 
 have defrauded the State of Arkansas, or any county therein, of its just 
 revenues, a decree shall be entered against h:im, ousting him of his said 
 office, and declaring the same to be vacant, and for all moneys which he 
 may have unlawfully detained ; but if upon the hearing of said cause it shall 
 appear that the defendant is not guilty, and has not committed the fraud- 
 ulent acts complained of, and that the state and the county have not been 
 deprived of their revenues as complained of by the petitioner, a decree shall 
 be entered according to the facts, and also a decree shall be entered against 
 the petitioner and his securities for any sums of money w^hich the defendant 
 may have actually lost by reason of said proceeding. 
 
— 113— 
 
 Sec. 328. Before any siieli cause shall be heard, the petitioner shall 
 enter into bond to the defendant, with security, to l)e approved by the circuit 
 judge, in a sufficient sum to pay any damage i]\:it t1ie defendant miglit 
 sustain l)y said proceedings. 
 
 Sec. 329. Nothing in this act contained shall preclude the State of 
 Arkansas from prosecuting said county officers, or others, for the acts com- 
 plained of under any of the criminal laws of this state. Act March 18, 
 1879. 
 
 PKOVISIONS FOR THE COLLECTION OF OVERDUE TAXES FROM CORPORATIONS. 
 
 Sec. o3(). Where tlie attorney-general sliall be satisfied from his own 
 investigations, or it is made to appear to him l)y the statement in waiting 
 of any reputable taxpayer of tlie state, that m consequence of the failure 
 from any cause to assess and levy taxes, or because of any pretended assess- 
 ment and levy of taxes upon any basis of valuation other than the true 
 value in money of any property hereinafter mentioned, or from any other 
 cause, that tiiere are overdue and unpaid taxes owing to this state, or any 
 county or municipal corporation, or school district by any corporation, or 
 upon any property now in this state wdiich 1)elonged to any corporation at 
 the time such taxes should have been properly assessed and paid, that it 
 shall be his dutj to at once institute a suit or suits, in chancery, in the 
 name of the State of Arkansas for the collection of the same, in any county 
 in which the corporation owing said taxes may l)e found, or in any county 
 in which any part of such property as may have escaped the payment, in 
 wiiole or in part, of taxes as aforesaid may be situated, in which suit or 
 suits, the corporation owing said taxes, or any corporation or person claim- 
 ing an interest in any such property as may have escaped taxation as afore- 
 said, shall 1)6 made a party defendant, and the governor is anthorized to 
 employ any attorneys that may ho necessary to assist the attorney-general 
 in such suits, for a compensation not to exceed five per centum of the 
 amount recovered, the exact amount of said compensation to be fixed by 
 the court hearing the cause, which said fee sliall be deducted from the 
 amount recovered and paid over to the said attorney or attorneys, under the 
 direction of the court as costs of the litigation. 
 
—114— 
 
 Sec. 331. If the attorney-^iciicral shall certify on the complaint to be 
 filed in said suit, that he can not find an}' one in the state upon whom 
 service can he luid so as to bind said corporation according to existing laws, 
 tho clerk shall enter a warning order against said corporation, requiring 
 tlie defendant to appear in said cause on the first day of the next term of the 
 court to answer said complaint, which warning order shall l)e published and 
 proved as other warning orders are required to be pu])lished and proved by 
 law, and with the like effect. 
 
 Sec. 332. Said complaint shall describe as nearly as may be the 
 property on which said taxes have accrued, and the state, counties, school 
 districts and municipal corporations aforesaid, shall have a lien on said 
 property from j^assage of this act, for the payment of said overdue taxes, 
 to be enforced ])y suit as herein provided. 
 
 Sec. 333. On a final hearing the court shall determine the amount of 
 said state, county, school district and municipal taxes, and the penalties 
 and costs due on the same, if any, and to whom said taxes are payable, and 
 shall decree payment thereof accordingly, and where for any reason the 
 property on which said taxes may have accrued shall not have been assessed, 
 the court shall refer the matter of such assessment to the assessor of the 
 county in which said property may lie, who shall make his assessment for 
 any past year or years mentioned in the order of reference, and shall return 
 the same into court ; and in case the property shall belong, or have belonged 
 to any delinquent railroad company, the court shall in like manner refer 
 the assessment of said property to the proper officer or board of officers or 
 co]nmissioners, Avhose duty it shall be, at the time of the making of said ref- 
 erence to assess property of like kind, and they shall report their assessment 
 to the court, and the court shall have power to hear testimony and to change 
 said assessment as justice and equity may require. 
 
 Sec. 334:. On such final hearing, the court shall render a decree de- 
 claring and enforcing said lien for taxes, by sale of the property to which 
 said taxes may have attached. In case of a railroad, the lien shall be decreed 
 against the whole line of the road, including the main line and side tracks, 
 switches, turnouts, improvements, stations, structures, rights of way, em- 
 bankmejits, tunnels, cuts, ties, trestles and bridges, and all lands in the state 
 
—115— 
 
 belonging to such corporations. The court shall decree the said taxes shall 
 be paid within three months after rendering said decree and that in default 
 thereof said defendant shall pay a penalty of ten per centum on the amount 
 of said taxes. 
 
 Sec. 335. The sale of any property under said decree shall be made 
 in the same manner as other sales are made under other decrees foreclosing 
 liens in chancery, and with like effect, and the court shall distribute any 
 fund accruing under this act, among the state, counties and municipal cor- 
 porations, and school districts entitled thereto by law. 
 
 Sec. 33G. All parties liaving any interest in any property sold under 
 this act, may redeem the same at any time within one year from the date of 
 said sale, by paying into court the amount of said decree and penalty on 
 the same, at the rate of twenty-five per centum per annum. 
 
 Sec. 337. In ease no such redemption is made, the court shall cause 
 a deed to be executed to said purchaser, conveying said property to him ab- 
 solutely, and said deed shall have the same force and effect that are given 
 by law to other deeds for property sold under decree in chancery. 
 
 Sec. 338. Suits brought under this act shall have precedence of all 
 other suits in the courts in which they may be pending, and shall be dis- 
 posed of without unnecessary delay, and no appeal from any decree ren- 
 dered in any suit brought under this act, shall be taken after thirty days 
 from the date of such decree. 
 
 Sec. 339. The decree rendered in said suit shall be for all taxes due 
 the state, and to the counties, cities and other political subdivisions of the 
 state, and shall not be confined to the taxes due in the county in which the 
 suit is brought. Act. March 1, 1887, sees. 1-10. 
 
 EIVER TEADERS (a). 
 
 Section 340. Whoever shall deal in selling of goods, wares and mer- 
 chandise and produce other than the growth, produce or manufacture of 
 this state (b), by going from place to place on the navigable streams within 
 or bordering on this state, in boats of any kind, to sell the same, is declared 
 to be a river trader. 
 
 (a) See Secs. 1909—1911. 
 
 (b) A similar statute has been held unconstitutional. See State v. McGin- 
 nis, 37—362. 
 
—lie- 
 Sec. 341. Every river trader shall, before he commences business in 
 this state, pay for and take out license for the privilege of trading as here- 
 inafter provided. 
 
 Sec. 342. Every river trader desiring to trade in this state shall apply 
 to the collector of the revenue of the county, and, on paying to such col- 
 lector the sum of one hundred dollars as a state tax, and the sum of one 
 hundred dollars (c) as a county tax, lie shall receive from such collector a li- 
 cense to trade for the term of twelve months, which license shall authorize 
 such trader to carry on his business within the limits of such county. 
 
 Sec. 343. It shall be the duty of the collector of the county where 
 any river trader shall stop for the purpose of trading, without having first 
 obtained license as hereinbefore provided, to call upon such river trader and 
 demand payment of the amount for such license, and his fees and mileage 
 for collecting the same, and, upon the failure of such river trader to pay 
 said sums, the collector shall seize and detain such boat, and shall arrest 
 such river trader and carry him before the nearest justice of the peace, Avho 
 shall, without delay, inquire whether or not such trader has been guilty of a 
 violation of the provisions of this act, and, if found guilty, such trader shall 
 be adjudged to pay the amount for such license and all costs of prosecution, 
 and the boat and goods so seized by the collector, or so much thereof as may 
 be necessary, shall be sold to pay such judgment; and, if found not guilty, 
 he shall be discharged at the cost of the state. Provided, the state or de- 
 fendant may appeal from the judgment of the justice of the peace to the 
 circuit court. 
 
 Sec. 344. No river trader shall be authorized to sell any spirituous or 
 vinous liquors by virtue of his license. Act March 6, 1875, sees. 1-4, 9. 
 
 ASSESSMENT AND PAl^MENT OF POLL TAXES. 
 
 Sec. 345. That at any time after the assessment lists have been de- 
 livered to the county clerk for the purpose of enabling him to prepare the 
 tax-books for the collector, any person whose name has for any cause been 
 omitted from the said lists may have liis name included in said list and 
 placed upon the tax lists in the hands of the collector by application to the 
 said clerk at any time before the Saturday next preceding the first Monday 
 of July, when the collector is required to make his final settlement with the 
 
 (c) But see Sec. 6406, 6412. 
 
—117- 
 
 coiintv court. If the said application shall be made after the tax-books 
 have been delivered to the collector, the clerk shall certify the said supple- 
 mental assessment, which he is hereby authorized \o make, to the collector, 
 and shall charge to said collector the amount of tax and penalties so added. 
 In addition to the sum assessed against any such applicant for poll-tax, the 
 clerk shall extend against him a penalty for failing to return his assess- 
 ment to the assessor at the proper time, one dollar — twenty-five cents of 
 wliich sliall go to the clerk for his services, and seventy-five [cents] shall 
 go into the fund for general county expenses ; and if said application shall 
 be made after the 10th of iVpril, the collector shall collect a penalty of 
 twenty-five cents for a failure to pay the said poll-tax at the time pre- 
 scribed for uiaking payment of taxes without penalty. In addition to the 
 assessment of poll-tax in such cases, it^s hereby made the duty of said clerk 
 to assess any property held by said applicant, and which, for any reason, 
 has l)een omitted froui the tax-books. 
 
 Sec. 346. Upon the payment of poll-tax assessed against any person 
 liable therefor, and the specific penalties imposed for a failure to cause the 
 same to be assessed or paid at the time allowed for severally doing these 
 acts without penalty, the person making such payment shall be entitled to 
 receive from the collector a separate poll-tax receipt, and to have his name 
 included in the collector's official list of persons who have paid poll-tax; 
 and it shall l»e unlawful for any collector to refuse to execute such receipt, 
 or to enter on said list the name of any such person, because of the failure or 
 refusal to pay the taxes due upon any property held by such person. But 
 all other remedies now given by law for a failure to pay such taxes on any 
 sucli property are . hereby preserved. 
 
 Sec. 347. The ''time for collecting taxes,'' as this term is employed 
 in tlie constitution in connection with the payment of poll-taxes, is hereby 
 defined to be the period l)etween the first Monday in January and the Satur- 
 day next preceding the first Monday in July, on which last named date the 
 collector is required by law to make his final settlement with the county 
 court. Any person liable to pay poll-tax, and who has paid the same at any 
 time within the dates named, shall, if possessed of the other qualifications 
 required by law of an elector, be entitled to vote at any election held in this 
 state at any time before the first Monday in July of the year succeeding that 
 
—118— 
 
 in which tlic |)aYinont is inatk'. The auditor shall cause to be printed in the 
 blank ])oll-tax receipt which lie is required to furnish to the collector, and 
 the county election commissioners are required to have printed in plain type 
 and in a cons})icuous ])lace ou the lists which they are required to furnish 
 to the election jud^i'cs, an express statenuuit of the liuie within which the 
 payment in any ])articnlar case will authorize the tax-payer, otherwise qual- 
 ified, to vote. The auditor shall furnish to each collector in the state as 
 many blaidv j)oll-tax receipts containing- th(^ stateuient aforesaid, as will be 
 necessary to supply to each taxj)ayer a ]n'o])er I'eceipt. It is hereby made un- 
 lawful for the auditor to fail to furliish to such collector a sufficiency of 
 said l)lanks, or for any collector to furnish to any taxpayer a receipt ])re- 
 pared (Otherwise than on one of said official blanks. It is made the dut}^ of 
 the collectoi- at the tinu^ he uiakes liis final settlement with the state treas- 
 urer to deliver to the auditor all imused blanks. If the collector shall fail 
 to file said uuuscmI blank receipts, the auditor shall charge him on his 
 account for the benefit of the general revenue fund with a sum equal to one 
 ($1 ) dollar for each of said blanks not so returned, and the auditor shall 
 not issue to the said collector a (/uirtus until said sum is fully paid, and in 
 addition thereto the collector shall be liable to the penalties prescribed by 
 this act as for a violation of its provisions. Act March 18, 1895. 
 
 FEEREES. 
 
 Sec. 'US. Xo person shall keep any ferry over or across any public 
 navigable stream or lake, so as to charge any com]K^nsation for crossing the 
 same, without first procuring a license from the cf)unty court of the cofmty 
 in which such ferry is situated. 
 
 Sec. :U9. Before any ferry shall be estaldished, the court shall de- 
 termiiu' what lax shall be paid by sucli applicant for the privilege of such 
 ferry, which shall not be less than one dollar nor more than one hundred 
 dollars, h'er. Stat., chap. (52, sees. 1-8. 
 
 Sec. o50. It shall be the duty of the clerk of the county court, im- 
 mediately aft{;r the ass(-ssnu>nt of any tax for ferry ])rivileges by the court, 
 to issue a license for the ferryman to whom sudi pri\ileges were granted, 
 and to deliver the same to the sherilV. and charge him with the amount 
 
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 thereof, in the same maimer that he is required to ])e charged with otlier 
 county revenue. Ih., sec. 3. 
 
 Sec. 351. The sheriff shall settle for the amount collected hy him for 
 ferry tax in the manner and at the time that ]\e is required to settle for other 
 revenue of the county. lb., sec. 7. 
 
 Sec. 352. All property within the jurisdiction of this state, and any 
 interest therein, whether belonging to inhabitants of this state or not, and 
 whether tangil)le or intangible, which shall pass by will or by tlie intestate 
 laws of this state, or by deed, grant, sale or gift, made or intended to take 
 effect in possession after the death of the grantor, to any person or corpora- 
 tion in trust or otherwise, other than to or for the use of the father, motlier, 
 husband, wife, lineal descendant, adopted child and the lineal descendants 
 of an adopted child of decedent, shall be liable to a tax of five (5) per 
 centum of its value for the use of the state; and all executors, administra- 
 tors, and other trustees, and any such grantee under a conveyance made 
 during tlie grantor's life, shall be liable for all such taxes, with interest 
 until the same shall have l)een paid as hereinafter directed. 
 
 Sec. 353. When any person shall bequeath or devise any property to 
 or for the use of father, mother, husband, wife, lineal descendant, an 
 adopted child or the lineal descendant of any adopted child, during life or 
 for a term of years and the remainder to a collateral heir, or to a stranger 
 to the blood, the value of the prior estate shall, within sixty (60) days 
 after the death of the testator, be appraised in the manner hereinafter pro- 
 vided, and deducted from the appraised value of such property, and the 
 tax on the remainder shall be payal)le one (1) year from the death of said, 
 testator, and together with any interest that may accrue on the same, l)e and 
 remain a lien on said property till paid to the state. 
 
 Sec. 354. Whenever a decedent appoints one (1) or more executors 
 or trustees, and in lieu of their allowance makes a devise or bequest of prop- 
 erty to them which would otherwise be liable to said tax, or appoints them 
 his residuary legatees and said bequests, devises or residuary legacies exceed 
 what would be a reasonable compensation for their services, such excess 
 shall be liable to such tax, and the court of probate having jurisdiction of 
 their accounts shall fix such compensation. 
 
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 Sec. 355. All taxes imposed by this act shall be payable to the treas- 
 urer of tlie state hy the executors, administrators or trustees^ one (1) year 
 from the death of said testator or intestate ; and if the same are not so paid, 
 interest at the rate of nine (9) per centum shall be charged them and col- 
 lected from the time said tax became due. 
 
 Sec. 356. Any administrator, executor, or trustee having in charge 
 or trust any property subject to said tax shall deduct the tax therefrom, or 
 shall collect the tax thereon from the legatee or person entitled to said 
 property, and he shall not deliver any specific legacy or property subject t^ 
 said tax to any person until he has collected the tax thereon. 
 
 Sec. 35T. Whenever any legacies subject to said tax shall be charged 
 upon or paAahle out of any real estate, the heir of devisee, before paying 
 the same sliall deduct said tax therefrom and pay it to the executor, admin- 
 istrator or trustee, and the same shall remain a charge upon said real estate 
 until it IS paid ; and payment thereof shall be enforced by the executor, ad- 
 ministrator or trustee, in the same manner as the payment of the legacy 
 itself could be enforced. 
 
 Sec. 358. If any such legacy be given in money to any person for a 
 limited period, such administrator, executor, or trustee, shall retain the tax 
 on the whole amount : but if it be not in money, he shall make an applica- 
 tion to the court having jurisdiction of his accounts to make an apportion- 
 ment, if tlie case require it, of the sum to be paid into his hands by such 
 legatee on account of said tax and for such further order as the case may 
 require. 
 
 Sec. 359. All administrators, executors and trustees shall have power 
 to sell so much of the estate of the deceased as will enable them to pay said 
 tax in the same manner as they may be empowered to do for the payment 
 of his debts. 
 
 Sec. 3()0. AVhenever any of the real estate of a decedent shall so pass 
 to anotJier person as to become subject to said tax, the executor, adminis- 
 trator or trustee of tlie decedent shall inform the state treasurer thereof 
 within six (G) months after he has assumed the duties of his trust, or if the 
 fact is not known to liim witliin tliat time, then within one (1) month from 
 tlie time that it docs become so known to him. 
 
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 Sec. 361. Whenever, for any reason, the devisee, legatee or heir who 
 has paid any such tax shall refund any portion of the property on which 
 it was paid, or it shall be judicially determined that the whole or any part 
 of such tax ought not to have been paid, said tax, or the due proportional 
 part of it, shall be paid back to him by the executor, administrator or 
 trustee, if the said tax has not been paid to the state treasurer, or by him if 
 it has been so paid. 
 
 Sec. 362. The value of such property as may be subject to said tax 
 shall be its actual value as found hy tlie court of probate, but the state 
 treasurer, or any person interested in the succession to said property, may 
 apply to the court of probate having jurisdiction of the estate, or to the 
 circuit court in case there is no administration, and on such application said 
 court shall appoint three (3) disinterested persons who being first sworn^ 
 shall view and appraise such property at its actual market value for the 
 purposes of said tax, and shall make return thereof to the court, which 
 return may be accepted by said court and if accepted shall be binding. And 
 the fees of the appraiser shall be such as are customary in the administra- 
 tion of estates. In the case of an annuity or life estate, the value thereof 
 shall be determined by the tables of mortality employed by insurance 
 actuaries and five (5) per centimi compound interest. 
 
 Sec. 363. The court of probate having either principal or ancillary 
 jurisdiction of the settlement of the estate of a decedent shall have juris- 
 diction to hear and determine all questions in relation to said tax that may 
 arise affecting any devise, legacy or inheritance under this act subject to 
 appeal as in other cases and the state treasurer shall represent the interests 
 of the state in any such proceedings. 
 
 Sec. 361. Xo final settlement of the account of any executor, admin- 
 istrator, or trustee, shall be confirmed by any probate court unless it shall 
 show, and the judge shall find, that all taxes imposed by the provisions of 
 this act upon any property or interest therein belonging to the estate to be 
 settled by said account shall have been paid, and the receipt of the treas- 
 urer of the state for such tax shall be the proper voucher for such payment. 
 Act May 23, 1901.