The Nevada County picayune., 1912-07-05
,.rtv of any person or corpora

hanged py rn sse or reduction, as the a such he so certified. He shall also nse mas msroner column of the DOCK pre- the plop section TT hereof, add to or rrloeu from each tract Of lot or land tsau,s ,,seoutred per cent or amount e U. toth. ot s.ar eoualized by the board of aood Sno,s aLtr of assessments. adding in nperVisoa any fractional sum of fifty aeh or more and deductinS in each csnts ,, fractional sum less than hfty 1se "o so that no valuation or any sep fn,o fo tract or lot Of lana or Personal GaIe ea.ort shall contain any fraction psess aoiiar. and shall in the proper Sd to or deduct from the several heh a s1f of personal property in his cOun- dsssea renI1fred per cent or amount or ' m the valuation thereof. as it Nui, after equalized by the board of foVu tsors of asseSsme adding and nperr,ing in manner aforesaid any frac- deni enm so that no valuation of any nohal 10 item of personal property shall Si.air fraction of dallar,
 tensa1aa,ion % If any property be omitt- ss.orn the assessment of any year it uh nha inc duty of the assessor or the nsa,sas ns., Tax Commission. as the case he if such commission be discover n.athafore the collector closes his books r thn year to assess such omitted lnarty. and the county clerk shall eX- F1 tho taxes against the same on the ..rbooks for the current year. If any fax on any property llable to taxation n ,revented from being collected for sre year or years by reason of any er- ssgnoue nroceedings or other cause the .monnt of such tax when such prop a,,v should have paid shall he added to As tax on such property for the cur l rnt year
 Section 91. Witnesses may be sum | roned to appear before the Arkansas Toy commission by subpoena issued by Ina chairman or secretary Of the com m,ssion in the name of the commission Srected to any sheriff of Arkansas and ,sturnabe to the commission Wit nssses may likewise be summoned to l snnear before any board of supervisors | T assessments by subpoena issued bN. hs clerk of the board under direction l of the board Said subpoena shall be served in like manner as are subpoe- rss issuing out of the circuit court. The l sssriff shall receive the same fees for 1 ubpoenas served by them as they re- i esige for subpoenas served in cases in tbe circuit court. or the subpoenas may l k served by registered mail addressed | b witnesses, In either case the sub sOena must he served al least two days l rsrious to the time named therein for . inc appearance of the witnesses Sub l penas duces tecum to any witness to l Npedr ana i'ipt1ut'P any records. hooks pGpers or other documents may be is l sged and served in like manner
 Section 92 Oaths to witnesses in | uy matter under investigation or con- sderaton bY the commission or any beYd of supervisors of assessments l may be administered by any member or fe commission or board of supervisors Of assessments as the case may be or k the secretary or clerk thereof
 Section Q9 Tn q F, m refuse 10 testify as to or in answe. l 0 any material question or to produce uy record books. papers or other doc 1 HmentS iu his custody or under his con- rcl when required to do SO any cir 1 mit or ehancerv court or any f11d ge hereof upon application of any paetn- i hsr of the commission, or member of the bard of supervisors of assessments shall issue an attachment for such Wit isss and compel such witness to comply sth the summons or to attend before fe comm ssion or board of supervisors f assessments, as the case may be nd produce such books. papers. doc snents and records or to give his testi- nAy on such matters as he may he hEfullv interrogated about. and the wHrt or judge thereof may punish such witness for contempt as in cases of dis eDedence of q like suhpoena issued rom any court for refusal to testify in cause pending therein.
 Section 94 No witness shall he ex- ssed from attending or testifying or hOm producing books, papers docu- feats accounts and other records be fore the commission or board of super rscrs of assessments, as the case may k or in obedience to the subpoena ssuea bV it or in the name of the com mission or any member thereof or of at board of supervisors of assessments G any member thereof, on the ground v for the reason that such testimony or sience documentary or otherwise. re pired of him may tend to cflulhate tn ar subject him to penalty or t,rf4itnre But no person shall hs troseeuted or subjected to any pen tty or forfeiture for or on account o' ry transaction. matter or thlng con efnlng which hc max testify or pro hre evidence documentary or ot net rss bafere the commission or hoafh or s,rervisors of assessmeHts or in ebed- Iboe to ifs subpoena but no person S" tsflfyinp shall be exempt from prose riion and punishmeut from ptiJO' } rnmitted in so testifYtn@ r
 Section a5 Every witness who Siia ,ypear before the commission ar hoaI N superyiSars Of assessments ny lAS eaers shall receive for his attrndaHf as fees and milea@e allowed by law TOT illnesses Tn civil eases In courts o, seora whirh shall be audited ana pan
 h the State in cases of witnesses ne
 he the Tax Commission or by u'' hanty in casSs of witnesses before tn' 02rd of supervisors of assessments 1T
 he same manner as other expenses e' te commission and of the board oi su, Fryisors of assessments are andlteo hd paid upon presentation of the proper Nlehers sworn to by such witnesses rd appral ed by the chairman of the enmissien or board of supervisors ol Easements. As the ease may be, wlt
 bsses summonded by parties other tha1 the commission or board oi super
 soFs Of assessments shall be paid ny ut party or parties causing the Wlt
 'sses to he summoned.
 section 9G. Persons aggrieVed hy th' s1Rh Of the assessor in assessing thell
 sPerly may appeal to the board n
 "FfVlsnrs of assessments sitting as ai
 aAllzat0u board. From the final 1udg
 ashts of the board of supervisors Q
 easements sitting as a board of revis
 % s and appeals appeal may be takei
 .Ah thirty days to the circuit cour
 We county or to the Arkansas Ta'
 commission, first by a taxpayer who i'
 TsntVed because of the valuation q
 k .ploherty second, by taxpayer wh'
 tao sssleVed because of the undervalua
 Nsd VI another taxpayers property am
 cn,,. py the school district. town O
 of ,hg affected or by the State bccaus
 h ,Ho lallure of the board properly L
 rvsr value of the property of any tax
 r,x c From the final orders of tn
 .sS @ Commission whether assessing prop
 hal" "lelnaIly or sitting as q stat
 bs1a saa of equalization appeal may b
 rboo, either hY the taxpayer or b
 "'VVl ulStFict ponDtv towp n fleet 0d