TAXATION AND REVENUE SYSTEMS—ARKANSAS. 27 
E. BUSINESS Tx^XES, LICENSES, AND FEES. 
The county authorities may impose license taxes as 
follows: (Unless otherwise noted, the amount given 
is the fee for doing business for one year.) 
Liquor dealers, retail, $400, 2 per cent thereof as a collection 
fee, and $2 as clerk’s fee. Wholesale dealers in malt liquors, $100, 
unless they hold retailer’s license. Marriage licenses, 50 cents. 
Peddlers, $25 every six months or less. Circuses and menageries, 
$100 per day and $50 for each side show. County courts may 
license and tax exhibitions for profit. Theaters in cities of 20.000 
and over, where no liquor is sold, $100. Auctioneers, $10 for six 
months or less. Agents, owners, or manufacturers traveling and 
selling lightning rods, steel stove ranges, clocks, pumps, buggies, 
carriages, and vehicles, $200. River traders, $100. The county 
court licenses ferries, and may charge a license tax of not less than 
$1 nor more than $100. Auction duties payable to the county are: 
(1) On sales of personal property, 1£ per cent; (2) on sales of real 
estate or household interest in land, one-half of 1 per cent. Non 
residents are prohibited from hunting and fishing in all counties 
except Clay and Stone. In these two counties hunting and fishing 
by nonresidents are licensed for a fee of from $5 to $15. All the 
above license taxes are collected by the tax collector, who receives 
5 per cent commission, which is paid by the person taxed. 
Each criminal conviction in courts of record, $3; each civil suit in 
courts of record, $3; each writ of summons and writ of execution, 50 
cents; each certificate of record in any recorder’s office, except 
mortgages, 50 cents; each certificate of mortgage, 15 cents. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the method of assessment 
and of equalization are the same for cities and towns 
as for the state. 
2. Bate— 
The amount of taxes levied in any one year by the 
constituted authorities of any municipal corporation 
for city or town purposes is limited by the constitution 
to 5 mills for general purposes, and is further limited 
by statute to that number of mills on the dollar 
which, when applied to the total property of the city 
or town as assessed and equalized that year, will pro 
duce a sum equal to the total taxes levied against 
the property of the city or town for municipal pur 
poses the year next preceding, plus 10 per cent of said 
total taxes. For paying indebtedness existing at the 
time of the adoption of the present constitution a tax 
not exceeding the rate levied for other city or town 
purposes may be levied. 
The council of any municipal corporation shall 
certify to the county clerk the rate of taxation 
levied by such municipal corporation. If a munici 
pality did not levy a tax in the year next preced 
ing, that rate may be levied for the current year, which 
when applied to the total property of the municipality 
as assessed and equalized in the current year will pro 
duce a sum 10 per cent in excess of the sum produced 
by applying a rate of 5 mills on the dollar to the prop 
erty within such municipal corporation as assessed 
and equalized in such next preceding year. A tax of 
not exceeding one-half of 1 mill may be levied for the 
establishment and maintenance of public libraries. 
3. Collection— 
Municipal taxes are collected, as are state and county 
taxes, by the sheriff, who is ex officio county collector, 
and paid over by him to the city treasury. 
B. POLL TAXES. 
There is no poll tax for municipal purposes. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
The municipalities do not share in the inheritance 
tax nor in the corporation tax. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Municipal corporations may license, regulate, tax, or suppress 
ordinaries, hawkers, peddlers, brokers, pawnbrokers, money 
changers, intelligence offices, public masquerade balls, street ex 
hibitions, sparring exhibitions, dance houses, fortune tellers, pistol 
galleries, corn doctors; private and venereal hospitals; muse 
ums and menageries, equestrian performances, horoscopic views, 
lung testers, muscle developers, magnifying glasses, billiard tables, 
or any other tables or instruments used for gaming; theatrical or 
other exhibitions, shows, and amusements; tippling houses and 
dramshops; or any gift enterprises, and may suppress prize fights, 
dog fights, chicken cockfights, gaming, or gambling houses. But 
the licensing of saloons is dependent upon a local option law. 
Municipal corporations also have the power to tax public auction 
eers not less than $5 nor more than $100 per annum, and to impose 
a tax on dogs and other domestic animals not included in the list 
of taxable property. 
School Revenues. 
The proceeds of all lands granted by the United 
States to the state; also all moneys, stocks, bonds, 
land, and other property belonging to any fund for 
education at the time of the passage of the act (Decem 
ber, 1875); also the net proceeds of all sales of lands 
and other property and effects that may accrue to 
the state by escheat, or from sales of estrays, or 
from unclaimed dividends, or distributive shares of 
deceased persons; also 10 per cent of the net proceeds 
of the sale of all state lands; also all grants, gifts, or 
devises that are made to the state are to be invested 
in the common school fund. 
The poll tax and the special school levy on prop 
erty are treated as current revenue for the support 
of common schools. A tax levy sufficient to maintain 
the schools in any district longer than three months 
must be sanctioned by a vote of the electors in the 
school district. Such vote may be taken at any law 
ful meeting at which not less than five electors shall 
be present. But such tax may not exceed 1 per cent 
of the assessed valuation. 
LEGISLATION AFFECTING REVENUE LAWS'. 1913. 
Corporations doing business in Arkansas pay an annual franchise 
tax of one-fifteenth of 1 per cent upon their capital stock except as 
hereinafter provided. Any corporation doing business for profit