\ Q I IC ' To N0n-Resident Land Holders, ANEA ,H,EEEHEs AGRN,ns
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4~4N VI AF Ea AGEE ELIN EI M OFFICE IS HEREBY GIVEN, that an act of the General Assembly of the State,of Arkan- saS, entitled 'an act to authorise non-resIents of ths State, and others owning lands and town lots in counties Tn which they shall not reside to pay tax es upon such lands and town lots, directly into the State Treasury, should they prefer so doing' ap- proved Sth January, 1915, authorizes non-re,idents ot tms State, and citizens owning lands or town lots m counties in which they do not reside to pay the State and county taxes thereon directly into the State Treasury.

 Every person wishing to pay taxes under this act as owner or agent, must file. to be fled in the office of the Auditor of Public Accounts under oath, an accurate list and description of the lands and town lots upon which he may wish to pay tax es stating the value of such town lots and descr- blng the lands by townships, range section, lot or pait thereof and the number of acres in each par ucular tract subdivision thereof, and the value of each tract or subdivision per acre, Tprovded, that no land shall be valued at less than three dol lars per acre), and the name of the county in which the same shall be situate. Non-residents who have filed or caused to be filed with the Auditor lists of their lands and town lots for taxation for the year 1646 can, upon the conditions of the act aforesaid pay their taxes for the year 1846, upon lands in any part of this State, directly into the State Treasury at Little Rock, at any time before the first Monday of August next

 The Auditor is required to ascertain the amounts ol State and county taxes due on lands Tn such cases, and to furnish a statement thereof to the persons wishing to pay the same; and the State Treasurer upon the presentation oi such statement, IS required to receive the taxes and grant duplicate receipts therefor one of which is to be filed with the Auditor, who, thereupon, IS required 10 grant a certificate under his official seal, showing that payment of the taxes has been made; provided, that the person paying such taxes shall pay to the Au- ditor fifty cents for each tract, lot or subdivision upon which the taxes shall have been paid

 Besides this convenience of paying taxes at one point on lands and town lots in all parts of the State, permanent record is made in the Auditors office, ol all lands and town lots upon which the taxes are paid atthe State treasury well as of the amounts so paid; and certified copy of such record would at any future period afford legal evidence of the pay ment of the taxes.

 The rate of the State tax is fixed by law, at one eighth of one per cent the assessed value of the lands or town lots. The rate of the county tax is fixed each year by the county court of each county, and the clerk ofthe county is required to furnish the Auditor of Public Accounts with certified copy of the order fixing the rate.

 The county court of each county may fix the coun- ty tax at any rule not exceeding the maximum fixed by law at one half of one per cent the value of taxable property.

 ELIAS N CONWAY, Auditor

 of Public Accounts of the

 State of Arkansas.

 Auditors Office, Little Rock, ]

 Arkansas 2lst February 1916. ] 24--Sw.