AuDlroR's $ OFFlcE

 Laiie Rock., .4rks.

 Dtc 22nd lSI5.
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T1 He Editor of Me .4rkaaSas Banner. SIR-When persons omit to pay taxes uP- on their lands, in this State, their lands are advertised and offered for sale for taxes and costs, by the sherls of the proper counties. 1t such SheriA$' sales only so much oi each tract of land Is sold as will be sufficient to pay the taxes and costs due upon it. Il no one bid for lands thus offered they become forfeited to the Stale; and may be redeemed at this office, for the benefit of the proper owners, at any time within two years rom lhe date of forfeiture.

 All such lands as remain unredeemed at- ter the expiration of twoyears from the date of oahtne, the Auditor of Public accounts Is required to advertise and offer for safe, at public auction, to the highest bidder Under sec. i35 of chaper l28 "Revised Statutes, of Afkaasasn tine nett proceeds of these sales, made bv the Auditor, after deducting the taxes, and penalties due tue State anu coun- ties and expenses, of sales IS ''set apart as fund for the support of common schools"

 The sum of fifteen hundred and fifteen dollars and eighty-four cents, that part of this fund which had been collected and de- posted ia the Bank Of the Stale Of Arkansas, was appropriated hy an act of the General Assembly oI thjs State approved January 7th, 1915, flor the purpose oI purchasing books fo. common schools in this Siae; D and the Auditor was authorized to expend the amount, so appropriated, in some eastern ely. for such school books as he might select for the common schools of this State; and to dis tribute the books, when obtained, ito the beard of school commissioners of each coun- ty, ia proportion to the number of represen- talves from each county ill the representa- tive branch o' the General Assembly.'a

 Three Commissioners elected, by thequaiI- fed voters of the county, at each gener- al election and the presiding Judge oi the county ouftaHd the clerk of the county. compose the board of school commissioners of each county; and ln case any county has failed or shall fail to elect such three com missioners, CT if when elected any such com missioners refuse to qualify, die, resign, re- move from the county or be removed from office, the county court at any term thereai- ter is authorized by law. and required to elect commissioners to GIi such vacancies until the next general election. Section 5 oI the common school aw approved 3rd Febru- ary, 1915, provides, ''Fhat the board of coun- ty commissioners, on the receipt of sait books, shall be authorized to distribute the same amongst the common schools of thell respective counties, as the same may be re- quireI for the use of said schools, at an ad ! vance of ten per cent. on the cost and trans poration thereof" Section 25 Of the saiC act of 3rd Feb, 1915, provides that the coun 1 ty treasurer of each county shall be the uea surer of the board of commissioners; and ht is required, before he acts as such, to givt bond with good security, and to take an oatl faithfully and securely to keep all moneys which may come to his hands as such trea surer, and pay out the same as may be re quired by said board of commissioners. |>>For the fifteen hundred and fifteen dollar and eighty-iour cents, the Auditor, through skilful and trustworthy agent whom he ap pointed for that purpose, obtained in New ' ork, and has received and will distribute as early as circumstances will admit schoo books, states &c., the following kinds anc quantities.