circuit courts of the right and power to punish contempts of its authority. SEC. 12. At the first term of the circuit courts of the counties coming under the provisions of this act, the judge shall direct that all indictments, pleas, recognizances, bonds, warrants, or other papers relating to the original proceedings of said circuit courts, shall be by the clerk thereof transferred to the said criminal court of such county, and it shall be the duty of the clerk to file, docket and make such other proper disposition of such papers or documents as should have been done in said circuit court. SEC. 13. If any person is in confinement in the jail of any county coming under the provisions of this act, under a warrant of commitment to answer a criminal charge before the circuit court of such county, he shall be held, in lieu thereof, to answer such charge before the said criminal court of such county, and such person be admitted to bail. The bail shall be for his or her appearance before the said criminal court, anything in the warrant of commitment to the contrary notwithstanding. SEC. 14. If any person shall be under bail, or recognizance, to appear before the circuit court of any county coming under the provisions of this act, to answer a criminal charge, it shall be the duty of the said circuit court, on such person appearing in compliance to such bail or recognizance, to recognize such person to appear before said criminal court of such county at its next sitting, and should such person forfeit such bail or recognizance, the papers relating thereto shall be transferred to said criminal court, which shall proceed to adjudicate the rights of the parties thereunder, as said circuit court would otherwise have been authorized to do. . SEC. 15. It shall be lawful for any person who is on bail, or recognizance, to appear before the circuit court of any county coming under the provisions of this act, to have all the papers relating to his or her case transferred by the clerk thereof, before the meeting of said circuit court, to the criminal court of such county, upon an application by himself or attorney to the clerk of such circuit court, accompanied with the written consent of the securities in his bail, or recognizance, to such transfer, in which case the criminal court shall have jurisdiction of such case and person, as well as securities. SEC. 16. Any person appearing before the circuit court of any county coming under the provisions of this act, in obedience to any bail, bond or recognizance, and failing or refusing to give security for his or her appearance, in obedience to section fourteen of this act, shall be committed to the common jail of such county to await the action of said criminal court, and the papers shall be transferred in the same manner that they would have been had the person been under bail or recognizance. SEC. 17. Should the venue in any criminal case be changed from any other county to a county coming under the provisions of this act, it shall be changed to said criminal court, and the laws governing changes of venue from the counties coming under the provisions of this act, to any other county in the judicial district, in which such counties are situated, shall remain as now provided by law. SEC. 18. All laws in conflict herewith are hereby repealed. SEC. 19. This act to take effect and be in force from and after its passage. Approved March 23, 1871. 8 No. XXXIV. A bill to be entitled An act to extend the time for the commencement of the Iron Mountain and Helena Railroad. SECTION 1. Time extended. SECTION 2. Act to take effect from passage. Be it enacted by the General Assembly of the State of Arkansas: SECTION 1. That the time for the commencement of the Iron Mountain and Helena Railroad, limited to the period of two years by an act entitled "An act to revive and amend an act entitled an act to incorporate the Iron Mountain and Helena Railroad Company," approved December 31, 1860, which act was approved January 31, 1867, be and the same is hereby so amended as to extend the time for the commencement of said road for and during the space of six months from and after the passage of this act. This act shall take effect and be in force from and after its passage. Approved March 24, 1871. No. XXXV. AN ACT regulating the assessment and collection of the revenue of the State of Arkansas. SECTION 1. What property, real and personal, in this state, except such as hereafter exempted, shall be subject to taxation; same to be listed as herein provided. 2. Terms made use of in this act defined and explained. 3. What property is exempt from taxation. 4. What portion of credits, or obligations to secure rent, shall be listed; persons not required to list shares or capital stock in corporation when said corporation lists its property for taxation in this state. 5. Every person of age and sound mind (except married women) required to list his real and personal property, moneys in his possession as owner, or agent, or on deposit, and credits due. 6. Who shall list the property of every ward, minor child, idiot or lunatic, wife, person for whom property is in trust, estate of deceased persons, corporation, firm, or body politic; monthly average value of moneys or credits to be listed, when and by whom; when indebtedness not to be deducted. 7. Persons who are required to list property in behalf of others, to do so where and how; what SECTION property must be returned for taxation in the place where it is situated; when property must be entered for taxation at the place of residence of person charged with the taxes. 8. Designates what property shall be considered, for purposes of taxation, as belonging to person holding same., 9. Persons required, as owner, guardian, trustee, etc., to make and deliver to assessor, verified statement of all property in their possession, or control, as such guardian, etc.; when. 10. What such statement must set forth. 11. How the fact of having no personal property, moneys, etc., in possession to be listed, may be set forth; forms of oath required. 12. Who is held to be a merchant; in his statement to assessor,, shall state value of property appertaining to his business;: how he shall estimate the average value. 13. Consignee not required to list property which is simply being stored or forwarded, unless having interest therein; word "person" includes firm, etc. SECTION 14. Any person commencing business after first Tuesday in May, in any year, and not having before listed his personal property, to report to clerk the average value to be employed in his business; what proportion to pay to collector; receipt for taxes paid on same property for same year, when shown to collector, to be taken as receipt from paying taxes again. 15. Who is held to be a manufacturer; what statement of property to be made to assessor; how average value to be estimated; value of engines, machinery, tools, etc., to be listed also. 16. Any person commencing business of dealing in stocks, etc., and not having previously listed his personal property, to report to clerk the average value to be employed in his business; what portion to pay to collector. 17. Every bank to make out and de liver statement to assessor, when; how statement to be attested, and what it shall set forth; what amounts in said statement to represent; shares of persons in banks or companies, not required to be listed by owners personally, shall be listed by president or principal agent; names of owners to be shown; taxes so assessed to be paid by the corporations, and may be recovered from owners or deducted from their dividends; amounts SECTION so paid to be a lien on the shares; penalty in case of noncompliance with the provisions of this chapter. 18. Declares what constitutes a bank within the meaning of this chapter. 19. What statement assessor to re turn to county clerk; amount so returned to be placed on tax book of county and taxed as other property, 20. Duty of assessor to leave a notice with officers of banks in his jurisdiction; statement of section seventeen to be delivered in ten days. 21. In case officer of any bank neglect or refuse to make out statement, assessor to ascertain amount and return to county clerk as in other cases; said amount, with fifty per cent. penalty added, to be entered for taxation. 22. Persons commencing business must, within thirty days, report to county clerk, and pay collector as required; penalty in case of failure. 23. When express and telegraph agent to make statement to county clerk; said statement to be verified by oath; what to set forth, and how amounts to be shown may be arrived at; express companies are not released from provisions of section twenty-nine; to include sums earned, whether received or not; telegraphi companies to enter gross receipts as ascertained in statement above. |