All levies of taxes in cities and towns shall be based upon the appraisement of the county assessor, as equalized for the levy of state and county taxes, and placed upon the tax book by the county clerk. They shall be collected in the same manner, and by the same person, that county taxes are collected.Acts 1883, No. 114, § 11, p. 199; C. &. M. Dig., § 9865; Pope's Dig., § 13613; A.S.A. 1947, § 84-304.
Arkansas Legal Code