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e value, amount total amounthe state from hishall pro

Tax col. lector.

amount or number of the general items on subjects of taxa. tion contained in the books; the aggregate amount of taxes on the value, amount or number of each item extended into a column, and the total amount by the addition of the sums so extended of all taxes due the state from his county.

The tax collector of each county respectively shall proceed to collect and receive from and after the 1st of October in each year, from every person chargeable therewith, the taxes imposed by law in his county. In default of payment, tbe collector shall sell any property of persons indebted, sufficient to pay the taxes due and costs.

ARKANSAS.

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Auditor of Public Accounts.
County Court. .
Sheriff, ex officio, Assessor and Collector.
The sheriff of each county is, ex officio, assessor for his
county (a few counties excepted).

Each assessor, immediately after 1st January, annually,
takes an accurate list of all taxable inhabitants' property
and privileges.
· The list is divided into two parts; one containing the
names of residents owning taxable property in the county,
the other the non-residents.

Said list shall contain: 1st, the lands; 2d, slaves over five and under sixty; 3d, household furniture over two hundred dollars; 4th, horses, asses, mules, and neat cattle over two years; 5th, goods, wares and merchandise ; 6th, all money loaned on interest beyond the amount for which the same person pays interest; 7th, all capital employed in steamboats.

The assessor shall make a schedule of the property given in by each person for taxation, which shall be sworn to by said person as to its being the full amount of taxable property owned by him.

If any person fail to render list to assessor, or the latter thinks the one rendered is incorrect or fraudulent, he shall ascertain himself the taxable property, and assess it at double the value.

The assessor shall give public notice of time and place in each township of his county for taking accounts of the taxable inhabitants and property of the township. .

Each non-resident shall annually file with the auditor of public accounts, or assessor, under oath, a list of his lands in the state. If filed with auditor, he shall furnish the assessor with list.

Schedule.

Failure to list.

Account of taxable property.

Nonresi.

dent lands.

If non-resident fails to furnish list, the assessor shall assess his lands at double the value. The double value of all lands shall not be less than six dollars per acre.

The assessors shall make out a correct list of all taxable List. property, which shall be sworn to by the owner, or claimant. They shall make a similar list of property of non: residents, sworn to by owners or claimants. Non-resident lands shall be valued by three householders Non-resi

dent lands. where lands are situated.

Each assessor shall file annually with the clerk of the county court of his county the original assessment list made by him, with a certified copy, and give public notice of filing.

Each person aggrieved by the assessment may appeal to Appeal. the county court at next term, and have the assessment corrected.

Immediately after the assessment list shall be adjusted Tax books and corrected by the court, and the state and county tax stated thereon, the clerk of said court shall make out two tax books, one for the collector and one for the auditor of public accounts; the original assessment roll shall be kept in his office.

Said clerk shall deliver with the tax book a warrant to the collector to collect the taxes in his county.

The sheriff is, ex officio, the collector.

CALIFORNIA.
Board of Stamp Commissioners.
County Assessor for each County.

Tax oficers.
Board of Equalization for each County.
Auditor for each County.
Tax Collector for each County (except in certain counties where the

Sheriff is, ex officio, Collector).
Each county assessor between March and August in each Assess-

ment. year shall assess all taxable property in his district, and shall also require a statement, under oath, of all taxable pro- Sworn

statement. perty from the owners or claimants.

If they refuse or neglect such statement, the assessor shall make an approximate estimate of the same.

At the same time and in same manner as the other lists of property herein required are given, every person shall deliver, under oath, a list of all the property, real and personal, he or the firm of which he is a member, and the corporation or company of which he is president, cashier, treasurer, secretary, trustee or managing agent, owns, claims or has charge or control of in any other county in the state, which he does not of his personal knowledge know has been assessed in such other county for that year.

Each assessor, as soon as he shall have received a list of any property in another county, under the foregoing section, shall make out from the lists delivered to him a list for each county in wfich any taxable property may be, and shall transmit the same to the assessor of the proper county, who shall assess the same as other taxable property therein, if it has not been before assessed for the same year.

The assessor shall prepare a tax list or assessment roll in the book furnished him by the board of supervisors, in which shall be listed or assessed all the real estate improvements on real estate and on public lands, and other personal property within the limits of the county. He shall also in a book make a map or plan of the various blocks within any incorporated city or town, and mark thereon the various subdivisions as they are assessed, and in each subdivision he shall mark the names of the persons to whom it is assessed.

On or before first Monday in August the assessor shall complete bis tax list or assessment roll, and deliver it, with his certificate and map book, and all of the original lists of property given to bim, to the clerk of the board of supervisors, who then shall give notice of the fact, specifying therein the time of meeting of the board of equalization in a newspaper, or if none, as board of supervisors shall direct; and he shall keep the roll open in his office for pub. lic inspection.

The assessor may lawfully, at any time after first Monday in August, and before last Saturday in October, assess any property not on the regular list; and he shall enter such assessment in a separate portion of the tax list or assessment roll, under the head of "subsequent assessments," and shall deliver a true copy of the original assessment to the county auditors, to be compared by him with the entries in the assessment roll, and same shall then be filed with the clerk of board of supervisors.

The supervisors of the county form a board of equalization, of which their own clerk is the clerk.

They meet in August, and determine all complaints of the assessed value of property, and correct the same by deducting or adding thereto. The assessor shall be present during the equalization of his roll, and make statements ; and the recorder of the county shall also be present, with an abstract of all unsatisfied mortgages and liens on record, for the guidance of the board in their equalization.

If the board finds it necessary to add to the assessed valuation of any property on the roll, they shall notify the

en The he clerk of bent r

Board of Equalization.

person interested of the day when they shall act in the case and allow a reasonable time to appear.

After adjournment of board in September, the clerk shall make out a list of all persons, the valuation of whose property has been added to, with the amount so added on the roll, who have not appeared before board, and a list of all property added to as above, the owners of which had not appeared before board, and the board of supervisors shall publish same in a newspaper, or if none, by posting. Any person, as above, not appearing before board in September, may appear before said board in November, and in making affidavit that he had no knowledge of such increased valuation of his property, he shall have a hear. ing before board and the determination shall then be final. The clerk of said board shall report all changes made to the auditor, who shall make the changes required in the original assessment roll, and the auditor shall report in his next regular statement to the comptroller of state such changes.

On adjournment of board, the clerk shall deliver the cor- County rected assessment roll to the county auditor, who shall add auditor. up the columns of valuations and deliver a true certified copy, styled a “Duplicate Assessment Roll,” with the state, county and other taxes, and map and plat book to the col. lector

The collector shall, unless otherwise directed by board of supervisors in the respective counties, accompany the assessor through the county, and, on entry of any assessment of movable personal property to any person, corporation, firm or company, who does not own any real estate in the county, to demand payment of the taxes on same, and if such person, &c., shall neglect or refuse to pay, the collector shall seize sufficient personal property of such person, &c., and sell on notice at public auction, sufficient to satisfy said taxes and the expenses.

The collector, on receiving the duplicate assessment roll from the auditor, shall proceed and collect the taxes.

The governor, treasurer and attorney-general, shall con- stamp co stitute a board of commissioners of stamp duties, who shall missioners take charge of this branch of revenue.

Tax officers.

COLORADO.
Board of County Commissioners.
County Assessor,
Census Board, which is a
Bard of Equalization.
Board of Appeal.
County Treasurer, ex officio, Tax Collector.

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The board of county commissioners shall annually levy the following taxes on the assessed value of taxable property in the county. · For territorial revenue, three mills on a dollar when no rate is directed by the census board. .

For ordinary county revenue, including support of the poor, not more than six mills on a dollar and a poll tax of fifty cents.

For the support of schools, not less than one-half mill, nor more than two inills and a half on a dollar; and,

For roads.

Every inhabitant of full age and sound mind shall list all taxable property in the territory of which he is owner or controls.

The assessor of each county shall, in March of each year, . leave with each resident of the county, of full age and sound mind, a notice, to make and return to him, within a specified time, a list of his taxable property.

The list shall contain: His lands and town lots: and personal property, viz. : Amount of capital in merchandise ; Amount of capital in manufactures; Number and value of horses, mules, asses, oxen, sheep, swine, goats, carriages and vehicles; amount of money and credits; of clocks, watches, jewelry, gold and silver plate; number and value of musical instruments; amount of taxable household furniture; amount in stock or shares in any corporation or company; amount of all other property not enumerated, and the number of polls.

The above list of items may be diminished, enlarged or varied, by the census board, which consists of the county commissioners, the county clerk, and treasurer, so as to obtain such facts as they deem advisable.

The census board shall furnish the assessor with blank forms for the assessments, and such instructions as to secure full and uniform assessments and returns.

The list must be signed and sworn to by the person making it.

Census board.

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