It shall be the duty of the county clerks of counties having two (2) judicial districts, except Prairie, Woodruff, and Lawrence, to make out, balance, and recapitulate as required by law one (1) set of tax books for each judicial district of the counties.Acts 1907, No. 190, §§ 3, 7, p. 446; C. & M. Dig., §§ 2041, 8357; Pope's Dig., §§ 2588, 10953; A.S.A. 1947, § 84-812.
Arkansas Legal Code