Pine Bluff daily graphic., 1912-06-15


 or any member thereof on the grouno or for the reason that such testimony ol evidence, documentary or otherwise, re- auired of him may tend to cfim1nate nm or subject him to a penalty Q. forfeiture. But no person snail Ce prosecuted or subjected to any pen aItv or forfeiture for or on account ol any transaction matter or thlng con corning which he may testify or pro duce evidence documentary or other wise. before the commission or noarn o' snperyisors of assessments or 1h ooea- ;anna to it's subpoena: but no person $ testifying shall be exempt rom prose cution and punishment from PefJurA committed in so testifying .r
 Section 95 Every witness who sha. anoear before the commission or boafo of supervisors of assessments pY US orders shall receive for his attendanct the fees and mileage allowed py law 1ot witnesses in civil cases in courts oi record which shall be audited and pa'd by the State in cases of witnesses De fore the Tax Commission or by the county in cases of witnesses befofe tne board of supervisors of assessments. m tho same manner as other expenses of the commission and of the board of SUI, Dervisors of assessments are audited and paid upon presentation or tue Pfope1 vouchers sworn to by such witnesses and approved by the chairman of the commission or board of supervisors Of assessments. as the case may be; Wit nesses summonded by parties other than by the commission or board or super visors of assessments shall be paid by the party or parties causing the wit nesses to be summoned
 Section 96. Persons aggreved by the action of the assessor in assessing their property may appeal to the board of supervisors of assessments sitting as an equalization board From the final iudg- ments of the board of supervisors or assessments sitting as board of revls- ion and appeals. appeal may be taken within thirty days to the circuit court of the county or to the Arkansas Tax Commission, first by a taxpayer who IS aggrieved because of the valuation of his property. second. by a taxpayer who is aggricved because of the undervalua- tion of another taxpayers property and third by tine school district. town or county affected or by the State because of the failure of the board properly to fix the value of the property of any tax payer From the final orders of the Tax Commission whether assessing prop erty originally or sitting as State board of equalization appeal may be taken either by the taxpayer by school district. county. town. affected. or by the State either to the circuit court of the county in which the prop erty affected or part of it is situated or to the circuit court of the county in which the commission sat when the final order appealed from was made. Section 97 Appeals either from the orders of the board of supervisors of assessments or the Arkansas Tax Com mission must be taken to the circuit court within thirty days after a final l order has been made. In the circuit court such cases shall be tried de novo.
 Section 9S. No assessment of proper l on account of any informalty in making the assessments or in the tax lists. or on account of the assessment not being made and completed within the time re- <1f& 1, ts, A ,,t is to secure uniformity in taxation and to provide a method whereby all prop erty is placed on the taX-books
 Section 99. On the first day of No county court shall prepare and forward to the Auditor of State a certified state ment which shall show the total value for that year of the property of his county clerk who shall fail to prepare and forward such statement by said date shall be guilty of q misdemeanor and upon conviction shall be fined s1eo Q, oo and shall be removed from office shall from the statement provided by section 99 of this Act determine the several rates to be applied for that year, as prescribed by section lol Of this Act. to the taxable property of the State. and shall by the 10th day of November. cer- tify to the several county clerks of the State the several rates so determined. which rate shall be by the county clerk applied to the taxable property contained counties
 Section 1o1. There shall be levied eacn year beginning with 1911. the sev- eral ateS hereinafter indicated:
 l. For the purpose of raising revenue to support the state government the charitable institutions. the University of Arkansas the agricultural schools and to supply deficiencies the rate to be known Q a Rot
 schools of the State. the rate to be known as the state School Rate.''
 f, g. ,,P For iu;t the purpose of carving out Confederate soldiers the rate to be known as the Pension Rate" and.
 4. For the purpose of raising fund with which to complete the State Cap- Rate," as follows:
 If the total value of the property of the State as determined by section go of this Act does not exceed four hundred the Capitol rate shall on each one hum dred dollars of property assessed be four and five-tenth (4 5-10) cents; if said total value is between four hundred ana four hundred and seventy-five mill lion (s475.000.00O) dollars said rate shall be be four and fourtenths (4 4-10) cents; II said total value is between four hum ooo~ "i. 'CN N0HlN-IlVe million t$4I5,OOO,- ooo) dollars and five hundred million .S6oo,ooo ,ooo) dollars said rate shall be 1our and two-tenths A 2-1O) cents: if said total value is between five hundred million ($500,000.000o dollars and five nundred u and twenty-five million (s525.- ooo'ooo) dollars said rate shall be four .p cents; if said total value is between rye .a hundred and twenty-five million , .so2o:o 100000? dollars and five hundred ana fifty million ts55O 0O0, ,O0O) dollars ea1d "a . rate de shall be three and eight-tenths tt3 S-1O cents: if said total value is between five hundred and fifty million oxsSo. ooo.o ooo) dollars and five hundred and seventy-five million (s575. .oo0. ono1 dollars said rate shall be three and six tenfhs 6 6-1O cents; if said total value IS IS between five hundred and seventy five million fs575 0000 0O0) dollars and six hundred million (s6OO. .000. .000) dol lars said rate shall be three and four ,s between six hundred million (ss0O. = oooooo) dollars and six hundred and tWenty-fire million f$625 000, ,00o) dol lars said rate shall be three and three tenths 6 3-10) cents; if said total value IS between six hundred and twenty-five million (S625. .oo0,00O) dollars and six hundred and fifty million (s65o, ,)0l O1DI n