 AN ACT
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TO PROVIDE FOR A PERMANENT SYSTEM OF REVENUE TOR THE STATE OF ARKANSAS.

 lie enacted by hs General Assembly of the Stafe of

 rhdnsas, That there shall be levied and collected Slate tax, on all lands lying within the State claimed by any person or corporation, by title derived from the United States or otherwise, whether patent may have Issued from he President of the United States or not tax o oneiourh of one per centum, the val uation thereof taking into consideration the local sit- uation and conveniences of the Pr0uded, That in yailng sad lands no improvements thereon shall be taken Into the estimate and prouidcd ft1fher That no lands shall be estimated at less price than three dollars per acre, and there shall be levied and collect ed, tax of one-ourth of one per cent the net val ualion of all town lots with the improvements thereon and on the net valuation of all slaves the age of ten years and the like per cent the valuation of of all mlls tan-yards and disteries and on the net valuation of all horses, mules, jacks, ennes, and cattle of whatsoever kind or descriptions above three years old and there shall be levied and collect ed, tax on all merchants of onefourth of per cent. the whole amount of stock purchased in each and every year, and the like per cent the amount of capital employed by all brokers money changers and there shall be levied and collected, tax Of one fourth of one per cent the net valuation of all plea sure carriages, kept for use and 1t shall be the duty of all persons liable pay under the provisions of this act, when they may give Tn the same to state on oath, or affirmation, the kind, quality, quantity de- scrpton and value of the property for which they are liable 10 pay tax, the amount of capital vested in merchandize, brokng changing the case may be, which affirmation shall be administered by the person authorized to the same.

 Sec Z find De t turtser enacted, That there shall oe imposed of twenty-five dollars on each and every hawker or peddler, for evey six months or less time, he they may continue hawk peddle goods, wares or merehandlze, within this Slate; and upon each and every person engaged i;s selling peddlng clocks, he sum of fifty dollars for the like term of six months and t shall be the duty of every such hawker