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ARKANSAS STATUTES AND CODES
§ 26-26-1204 - Accounts and notes included in merchant's valuation.
26-26-1204. Accounts and notes included in merchant's valuation.
Each merchant in giving a list of value of personal property as provided in 26-26-1203 shall include in the valuation all good balances of accounts on his books and all notes at their true value in money, and the list shall be rendered under oath as prescribed in cases of personal property.
Each merchant in giving a list of value of personal property as provided in 26-26-1203 shall include in the valuation all good balances of accounts on his books and all notes at their true value in money, and the list shall be rendered under oath as prescribed in cases of personal property.
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