LAWS OF ARKANSAS.

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 An Act, entitled an act to graduate the tax | on lands, and for other purposes.

 See. 1. Be tt eRactet bq tite ttfrenerai .2y- ;? seanbig of the Territory of ,4fhaa8as, That itshall be the duty of all owners of lands within this Territory, whether they claim the same by patent certificate, patent, deed 1 of conveyance, or confirmed by act of Con- gress, when applied to by the county asses sor of the county wherein such person re- sides, 10 give in on oath, list of all their lands, specifying in such list the number of acres in each tract, the county and water course in which 1t Is situated, and the quali- ty Of tf1e land, and in what nanlo patented if patent has issued, if they are acquainted herewith, which land so assessed shall be subject to taxation.

 If Sec. 2. find De U further enaeied, That Ethere shaii be paid within this Territory the Following taxes on lands instead of the tax Ees now paid there shall be paid as Ter Erltoral tax for every hundred acres of land Ethe following sums, according to the follow ling classes the land shall be divided into three classes, according to their quality, E that Is to say, first, second and third rate k the first rate land shall be taxed at one dol l lar and twenty-five cents for every hundred Eacres; the second rate, one dollar for every Hhundred acres; and the third rate seventy s five cents for every hundred acres; and in eproportion for a greater or less quantity. E Sec. 3. asd De t further enacted, That there shall be paid into the county treasury of each county, as q county tax on all lands liable to tax in the first section of this act, just half the amount of taxes paid into the Territorial treasury, according to the rate set forth in section second.

 Sec. 4. find De at further enacted, That the following rule shall be observed in ra- ting any tract of land when a greater part of the tract shall be superior in point of qua lty to second rate land, 1t shall be denomi- hated first rate; where q greater part shall be inferior to first rate and superior to third rate in point of quality, 1t shall be denomi- mated second rate; and where the greater part of the tract shall be inferior to second rate, 1t shall be denomnated third rate land; and any tract or tracts of land that the own- CT has.no knowledge of, and cannot give satisfactory information thereof, or shall be- long to non-residents of this Territory, shall be examined, elassed and assessed by the assessor of the county where said land lies.

 Sec. 5. Be it further enacted, That it shall be the duty of the Auditor of this Ter ritory to apply to the several land offices within this Territory for list of all the lands entered at their respective offices, setting forth the manner of entry, the quar- ter section, township, and range, together with the name of the purchasers, which list shall be paid for by the Auditor, and made Territorial charge; and it shall be the du- ty of the Auditor, in the month of January in each year, to transmit to the assessors of taxes of the several counties so much of said list as relates to lands lying within their respective counties; and if said lands be- long to non-residents, or if the owners of them have failed to enter them with the as- sessor, it shall be his duty to assess the same as herein provided.

 Sec. 6. find be it further enacted, That hereafter no dwelling or out house situated on lands belonging to the United States of America, in this Territory, shall be subject to taxation, any law to the contrary notwith- standing.

 Sec r. find De t f,srthe, enacted, That all laws conflicting with this act are hereby repealed and this act shall take effect and be in force from and after it's passage.

 JOHN WILSON,

 Speaker of the House of Representatives.

 CHARLES CALDWELL,

 President of the Legislatiue Council

 APPROVED, Oct. 23d, 1885.

 WILLIAM s. FULTON.